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All Journal Kinerja Jurnal Dinamika Pengabdian (JDP) Jurnal ASET (Akuntansi Riset) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Akuntansi
Maria Natalia, Maria
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Journal : Jurnal ASET (Akuntansi Riset)

 1 
Corporate Social Responsibility Disclousure, Media Attention, Woman on Board, and Firm Value Natalia, Maria; Christy, Yunita; Gunawan, Yuliana
Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i2.19335

Abstract

Abstract. This study aims to examine the effect of corporate social responsibility disclosure on firm value with attention media and woman on board as a mediating variable. Disclosure of Corporate Social Responsibility in this study will be measured using performance indicators from the Global Reporting Initiative (GRI) 4.1. The research sample is a manufacturing company listed on the IDX during 2017. This study refers to the research of Li et al. (2017), who found that Corporate Social Responsibility is positively related to company value. Effective corporate social responsibility very important for the development of the company in the long run because it plays a role in increasing the value of the company. This study also refers to the study of Isa and Muhammad (2015), who found that the participation of woman on board can ensure full disclosure of the implementation of corporate social responsibility.Keywords. corporate social responsibility; corporate value; woman on board; media attention; global reporting initiativeAbstrak. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan dengan media attention dan woman on board sebagai variabel mediasi. Pengungkapan Corporate Social Responsibility dalam penelitian ini akan diukur menggunakan indikator kinerja dari Global Reporting Initiative (GRI) 4.1. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI selama tahun 2017. Penelitian ini mengacu kepada penelitian Li et al. (2017) yang menemukan menunjukkan bahwa Corporate Social Responsibility berhubungan positif dengan nilai perusahaan. Corporate Social Responsibility yang efektif sangat penting untuk pengembangan perusahaan dalam jangka panjang karena berperan dalam meningkatkan nilai perusahaan. Penelitian ini juga mengacu kepada penelitian Isa dan Muhammad (2015) yang menemukan bahwa partisipasi woman on board dapat memastikan pengungkapan penuh dari pelaksanaan tanggung jawab social perusahaan.Kata kunci. tanggung jawab sosial perusahaan; nilai perusahaan; woman on board; media attention; global reporting initiative
The Effectiveness of Qualified Independent Supervisory Boards : Evidence from Indonesia Joni, Joni; Natalia, Maria; En, Tan Kwang; Pranata, Ilham; Hasianna, Winda Riama
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32351

Abstract

The objective of our empirical research is to examine the characteristics of independent supervisory board (SB) on corporate’s risk in dual tier corporate board setting, Indonesia from 2015-2017. This study is different with previous literature in several ways. First, we examine the value of qualified independent SBs in Indonesian dual board setting, while previous studies focus on one-tier board system and developed countries. Second, we also test the effectiveness of several characteristics of qualified independent supervisory board, including size, financial expertise, and tenure on operating and market risks. Based on 1,089 firm-year observations, the results suggest that both independent SB size and financial expertise help company to reduce operating and market risks. Further, we find that independent SB tenure is negatively associated with operating risk. Our results are robust after addressing endogeneity problem.
Co-Authors Aurora Angela da Silva, Yustina Olivia Elfrida Ratnawati Fabianus, Carol Cornelius Fernando Horong, Gabriel Gergustin, Pollonia Al Godi, Thadeus Wilfridus Brian Hasianna, Winda Riama Joni Joni Joni, . Karles, Albertus Kumanireng, Kristina N. Kumanireng, Lusia K. K. Lali Laru, Oktavianus Dje Leonardo, Afandi Lisa, Imelda Meiliu, Helen Monalisa, Yani Naga, Johan D. B. P Noni, Maria Pranata, Ilham Prayogo, Enny SETIN, SETIN Sinta Setiana Tan Kwang En Witanto, Revaldo Farrel Woda, Yanter Wilve Baly Yuliana Gunawan Yunita Christy