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Vivian Vivian
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)

 1 
ANALYSIS OF THE EFFECT CORPORATE GOVERNANCE AND COMPANY CHARACTERISTICS ON ACCOUNTING CONSERVATISM IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Widijaya Widijaya; Vivian Vivian
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

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Abstract

The study was conducted to examine and analyze the effect of the independent variable, namely corporate governance and company characteristics on the dependent variable, namely accounting conservatism. The independent variables of corporate governance consist of the size of the board of directors, independent board of directors, type of auditor and the independent variables of company characteristics consist of firm size, leverage, profitability, and sales growth. Measurement of accounting conservatism in this research is measured based on accrual-based following Al-Saidi (2020). The object of this research are companies that have annual reports that are registered and published on the Indonesia Stock Exchange. The data used in this research was 5 years for the period from 2016 to 2020. There are 729 companies listed on the Indonesia Stock Exchange, only 436 companies passed the selection to be used in this study. The data that has been collected will be processed using SPSS software and Eviews which will be analyzed using a panel regression model. The results obtained by the researcher indicate that the independent board of directors, leverage, profitability and sales growth have a significant positive effect on accounting conservatism. The variable size of the board of directors, type of auditor and firm size did not show a significant effect on accounting conservatism.
FEMALE BEHAVIOR: EVIDENCE FROM DIVIDEND POLICY Vivian Vivian; Candy Candy; Robin Robin
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

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Abstract

Board diversity in the corporate governance function have multiple perspectives and active oversight in evaluating management decisions and through their influence on dividend policy. Therefore, this study examines the effect of female boards on the dividend payout ratio in a sample of companies in the IDX HIDIV20 and IDX BUMN20 for the period 2018-2020. The results showed that the percentage of female directors, female independent directors, female executive directors, and the numerical number of female directors had a significant positive effect on the dividend payout ratio. Women's associations and dividend policy have a stronger relationship when women on the board of directors have a high percentage. A certain number of women's councils were judged to be better and more effective in decision-making. While the female CEO as a leader because of risk-averse behavior, low self-confidence, weak decisions, and lack of control on the board, affect the value of the company including influencing dividend payments inversely. The results of this study provide strong evidence plus difference test and robustness test confirming that female boards facilitate corporate governance and promote dividend payouts further.
ANALYSIS OF THE EFFECT CORPORATE GOVERNANCE AND COMPANY CHARACTERISTICS ON ACCOUNTING CONSERVATISM IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Widijaya Widijaya; Vivian Vivian
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 2 No. 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The study was conducted to examine and analyze the effect of the independent variable, namely corporate governance and company characteristics on the dependent variable, namely accounting conservatism. The independent variables of corporate governance consist of the size of the board of directors, independent board of directors, type of auditor and the independent variables of company characteristics consist of firm size, leverage, profitability, and sales growth. Measurement of accounting conservatism in this research is measured based on accrual-based following Al-Saidi (2020). The object of this research are companies that have annual reports that are registered and published on the Indonesia Stock Exchange. The data used in this research was 5 years for the period from 2016 to 2020. There are 729 companies listed on the Indonesia Stock Exchange, only 436 companies passed the selection to be used in this study. The data that has been collected will be processed using SPSS software and Eviews which will be analyzed using a panel regression model. The results obtained by the researcher indicate that the independent board of directors, leverage, profitability and sales growth have a significant positive effect on accounting conservatism. The variable size of the board of directors, type of auditor and firm size did not show a significant effect on accounting conservatism.
Co-Authors Angelica Tan Aripradono, Heru Wijayanto Audrey Saudjhana Budi Budi Candy Candy Catherine Kho Derry Tanry Erene Erene Erwin Erwin Febri Angeliani Garry Crespo Haeruddin haeruddin Hans Yonathan Hernando Hernando Isnaini Nuzula Agustin Jannes Velando Jefriyanto Chandra Jenny Kartika Dewi Jenny Tan Jolin Jolin Junaidi Junaidi Lukman Nurhalim Michel Aldinata Michell Phang Muhamad Zhabiyan Dwi Putra Novita Chris Ratih Anggraini Rian Givananda Robin Robin Sherina Yoren Sri Dewi Lestari Sri Fiola Susanto Susanto Tina Tina Vannesa Stephanie Viviany Viviany Vonny Vonny Widijaya Widijaya Willyana Willyana Winda Lius Yang Shu Chun Yanti Yanti