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All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan International Research Journal of Business Studies (E-Journal) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis Sebelas Maret Business Review Studi Akuntansi dan Keuangan Indonesia (SAKI) JURNAL AKUNTANSI Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Research Journal of Business Studies
Athalia Ariati Hidayat
Universitas Prasetiya Mulya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Board Characteristics and Firm Performance: Evidence from Indonesia Hidayat, Athalia Ariati; Utama, Sidharta
International Research Journal of Business Studies Vol. 8 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.3.137-154

Abstract

This research examines the effect of board characteristics (comprising in different sized proportions: family commissioners, family directors, independent commissioners, ex-government officer commissioners, and board of commissioners size) to firm performance. Using fixedeffects data panel regression, this research investigates 293 firms listed on the Indonesian Stock Exchange during 2008-2012. Firm performance is proxied by market measure (Tobin’s Q) and accounting measure (ROA). The findings of this research suggest that the proportion of family commissioners and family directors have positive impact only to Tobin’s Q value, while the proportion of independent directors can increase both Tobin’s Q and ROA. On the other hand, this research finds that the proportion of ex-government officers in the board gives no impact to firm performance. This research also finds that the board size has U-shaped non-linear relationship with firm performance as proxied by Tobin’s Q and ROA.
The Impact of Ownership Structure on the Indicator of Financial Distress In Indonesian Companies Annither, Annither; Johann, Michael Kester; Hidayat, Athalia Ariati; Farhana, Siti
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (814.162 KB) | DOI: 10.20961/jab.v20i2.546

Abstract

The increase in bankruptcy cases and delaying debt repayment by 16.43 percent during the year of 2015 to 2017 reinforced the importance of having good corporate governance to avoid this issue. This study aims to delve into the effect of ownership structures on the risk of financial distress in 421 companies (except financial institu-tions) in the period from 2012 to 2017. The types of ownership that are being exam-ined are Institutional Ownership, Insider Ownership, Government Ownership, and Foreign Ownership. This study uses OLS Driscoll-Kraay standard error panel data regression. The results of this study shows that Institutional Ownership has a positive relationship to financial distress which is caused by the tendency of Institutional in-vestors to conduct passive monitoring. Inversely, foreign ownership and government ownership have been proven to have a negative relationship with the risk of financial distress. This was caused by the capability of the foreign investors to do better- moni-toring activities and maintain the ultimate shareholder’s company in their home country. Furthermore, the presence of merah putih shares allows the government to have absolute voting power. This research intends to provide new business perspec-tives to companies, investors, regulators, creditors, and other stakeholders for eco-nomic decision- making purposes. Peningkatan perkara kepailitan dan penundaan kewajiban pembayaran utang sebe-sar 16.43 persen sepanjang tahun 2015-2017 menyadarkan kembali pentingnya tata kelola yang baik untuk menghindari hal tersebut. Penelitian ini mempelajari pengaruh struktur kepemilikan terhadap risiko kesulitan keuangan di perusahaan terhadap 421 perusahaan (kecuali lembaga keuangan) pada tahun 2012-2017. Jenis-jenis kepemilikan yang diteliti adalah kepemilikan institusional, kepemilikan manajerial, kepemilikan pemerintah, dan kepemilikan asing. Hal yang ditemui dari hasil penelitian ini yaitu dapat dibuktikan bahwa kepemilikan institusional memiliki hubungan positif terhadap risiko kesulitan keuangan yang disebabkan oleh kecender-ungan investor institusional untuk melakukan passive monitoring. Sebaliknya kepemilikan asing dan kepemilikan pemerintah terbukti memiliki hubungan negatif terhadap risiko kesulitan keuangan, dengan alasan kemampuan investor asing dalam melakukan kontrol dan menjaga reputasi perusahaan di negara asalnya. Sedangkan, pemerintah memiliki voting power yang bersifat mutlak dengan adanya saham merah putih. Penelitian ini bermaksud untuk memberikan perspektif baru kepada pihak-pihak yang berkepentingan untuk pengambilan keputusan ekonomi.
Incumbents’ re-election incentives and financial report disclosure in Indonesian local government Retno Yuliati; Athalia Ariati Hidayat; Taufik Raharjo
Sebelas Maret Business Review Vol 8, No 2 (2023): December 2023
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/smbr.v8i2.81363

Abstract

This study investigates the relationship between incumbents' re-election incentives and financial reporting disclosure in the Indonesian local government. This study uses a sample of 351 local governments at the city or district level throughout 2015-2017 when they ran a local election. Content analysis is used to assign scores to the extent of disclosure. The incumbent mayor or regent who runs a second election is signaled by 1 and 0 otherwise as the proxy for the incumbent's re-election incentives. Cross-sectional multiple regressions will be conducted to examine the hypothesis that there is a significant relationship between an incumbent's re-election incentives and disclosure of financial statements in the local government. Our findings show that incumbent re-election incentives do not have a relationship with the disclosure of financial reports. The incumbent incentive to be re-elected does not necessarily drive an incumbent to disclose its financial statements. Regarding the control variables, significant negative relationships exist between dependencies and the size of the local government towards disclosure level. However, the complexity of the population was positively related to the disclosure level of financial reports. On the contrary, political competition, debt ratio, and type of local government were not related to the disclosure level of the local government's financial reports.
Co-Authors Adiwangsa, Indriati Aldo Santos Ancilla Sheila Margono Annither, Annither Cindy Lystia Tartono Dananto Hartadi Putra Elvira Rindra Farhana, Siti Feilicia Octosiva Indriati Adiwangsa Johann, Michael Kester Luciana Haryono Lukas Setia Atmaja Mariska Regina Meilisa Theresia Nicholas Wangsadharma Regina, Mariska Renaldi Putra Retno Yuliati Sidharta Utama Taufik Raharjo Yang Elvi Adelina Yoselin Klen Elia Zakaria Yulia Ivana Tanujaya