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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Atestasi : Jurnal Ilmiah Akuntansi Jurnal Riset Akuntansi
Desi Ilona
Universitas Ekasakti, Indonesia
Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Does the New Revised Code of Corporate Governance Impede Board Diversity? Evidence from Indonesia Desi Ilona; Shamharir Abidin; Nurwati A Ahmad-Zaluki; Zaitul zaitul
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.374

Abstract

This study explores the effect of Indonesia's good corporate governance code on board diversity: ethnicity, nationality, gender, qualification, experience, composition, and multiple directorship diversity. The revised corporate governance code provides guidelines for better corporate governance practices. Therefore, board attributes such as diversity are among the best corporate governance practices. Two hundred and three of Indonesia's listed companies (1,421 firm years) are research objects. The data was collected from company annual reports and other internet sources. The data was analyzed using a pair sample t-test and distribution frequency. Based on the pair sample t-test, Oversight board ethnicity diversity, nationality diversity, gender diversity, and board composition significantly differ between pre- and post-revised codes. In addition, management board nationality diversity and gender diversity are also differences between the pre-and post-revised code. In most cases, updating code improves diversity, except for the Oversight Board's ethnic diversity. This study also provides the detailed average number and percentage of board diversity pre- and post-the-updated code of good corporate governance. This study implies that the revised code of good corporate governance increases the board diversity of Indonesian-listed companies. Since the last revised code was released in 2006, a new updated code of good corporate governance has been demanded.
The Effect of Green Accounting on Company Reputation as a Moderating Variable for Corporate Governance Rifi Rafita Sari; Desi Ilona; Yuli Ardiany
Jurnal Riset Akuntansi Vol 2 No 4 (2025): Desember
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64620/jurra.v2i4.25

Abstract

This study aims to determine the effect of green accounting on company reputation with corporate governance as a moderating variable. The population in this research is manufacturing companies in the materials and energy sub-sector, totaling 35 companies. The type of research used is secondary data. The test results show that green accounting partially has a positive and significant effect on company reputation. Meanwhile, corporate governance partially has no significant effect on company reputation. And corporate governance as a moderating variable partially has a negative and significant effect in moderating and weakening the relationship between green accounting and corporate reputation in manufacturing companies in the materials and energy sub-sector listed on the Indonesia Stock Exchange for the 2020-2022 period.
DIRECTOR'S NATIONALITY DIVERSITY AND COMPANY PERFORMANCE: THE EVIDENCE FROM EMERGING MARKET Zaitul Zaitul; Desi Ilona; Hafizah Abd-Mutalib; Eugene Okyere-Kwakye
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 2 (2024): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i2.6190

Abstract

This study describes the diversity of directors' nationality from company attributes: company leverage, growth, size, age, and sub-sector. This study also analyses the association between directors' nationality diversity and the performance of Indonesia's listed companies using two measurements: ROA and ROS (accounting performance) and Stock return and Tobin’s Q (market performance). This study used 3,290 observations in 235 companies (from 2004 to 2017). As a result, the level of director nationality diversity varies based on the company size (large vs. small), company age (old vs. young), company growth (high vs. low), company leverage (high vs. low), company sub-sector (central vs. manufacturing vs. trading & service sub-sector). In addition, the diversity of the supervisory board nationality is negatively related to the ROA and Tobin’s Q and positively associated with stock return. The company breaks the negative effect of supervisory board nationality diversity by reducing the periods foreign directors need to familiarise themselves with newly discovered circumstances, such as culture, systems, and language. The company suggests increasing the supervisory board nationality diversity regarding the stock return as detailed theoretical and practical implications.
Co-Authors Eugene Okyere-Kwakye Hafizah Abd-Mutalib Nurwati A Ahmad-Zaluki Rifi Rafita Sari Shamharir Abidin Yuli Ardiany Zaitul zaitul