This research aimed to find out more information and empirical evidence on the effect of managerial status, organizational commitment, locus of control, and personal cost on internal whistle-blowing intentions among the employees of Regional Government Work Unit (Satuan Kerja Perangkat Daerah/ SKPD) in Surabaya. This research used 57 employees of SKPD Surabaya as the respondents. The sample was taken using a quota sampling method. This is a quantitative research in which the data were analyzed using multiple regression analysis with SPSS 23. The results shows that the variables of managerial status, locus of control, and personal cost have no effect on internal whistle-blowing intention, while the variable of organizational commitment has an effect onit.
本研究旨在了解泗水市地方政府工作单位(Satuan Kerja Perangkat Daerah/ SKPD)的管理地位、组织承诺、控制源和个人成本对员工内部举报意图的影响。本研究以泗水SKPD公司57名员工为调查对象。样本采用配额抽样法。这是一项定量研究，其中数据分析使用SPSS 23多元回归分析。结果表明，管理地位、控制点和个人成本变量对内部举报意愿没有影响，而组织承诺变量对内部举报意愿有影响。
{"title":"Analysis of factors that affect internal whistle-blowing intentions","authors":"Rif'atul Fitriyah, Rovila El Maghviroh","doi":"10.14414/TIAR.V9I1.1675","DOIUrl":"https://doi.org/10.14414/TIAR.V9I1.1675","url":null,"abstract":"This research aimed to find out more information and empirical evidence on the effect of managerial status, organizational commitment, locus of control, and personal cost on internal whistle-blowing intentions among the employees of Regional Government Work Unit (Satuan Kerja Perangkat Daerah/ SKPD) in Surabaya. This research used 57 employees of SKPD Surabaya as the respondents. The sample was taken using a quota sampling method. This is a quantitative research in which the data were analyzed using multiple regression analysis with SPSS 23. The results shows that the variables of managerial status, locus of control, and personal cost have no effect on internal whistle-blowing intention, while the variable of organizational commitment has an effect onit.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46889545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
These studies aims to examine and analyze the effect of environmental performance, fi rm size, and profi tability on environmental disclosure in mining companies, participating in PROPER Program and are listed on the Indonesia Stock Exchange (IDX) period 2012-2015. This study is an explanatory study using quantitative approach. The sample consists of 52 respondents from 13 companies x 4 (period 2012-2015). There were 4 outlier data obtained, therefore the final sample used is 48 selected using a purposive sampling technique. The data were analyzed using a classical assumption test and multiple linear regression analysis. The results show that environmental performance and fi rm size have positive effect on environmental disclosure, while profi tability has no effect on environmental disclosure. This study has limitations on the number of samples, because there are still many companies that have not participated in the PROPER program. It can be implied that this study illustrates that the companies to be more concerned about the environment. Therefore, it is recommended that further research use more research samples.
{"title":"The Effect of Environmental Performance, Firm Size, and Profi tability on Environmental Disclosure","authors":"Jane Adriana, N. Dewi","doi":"10.14414/TIAR.V8I1.953","DOIUrl":"https://doi.org/10.14414/TIAR.V8I1.953","url":null,"abstract":"These studies aims to examine and analyze the effect of environmental performance, fi rm size, and profi tability on environmental disclosure in mining companies, participating in PROPER Program and are listed on the Indonesia Stock Exchange (IDX) period 2012-2015. This study is an explanatory study using quantitative approach. The sample consists of 52 respondents from 13 companies x 4 (period 2012-2015). There were 4 outlier data obtained, therefore the final sample used is 48 selected using a purposive sampling technique. The data were analyzed using a classical assumption test and multiple linear regression analysis. The results show that environmental performance and fi rm size have positive effect on environmental disclosure, while profi tability has no effect on environmental disclosure. This study has limitations on the number of samples, because there are still many companies that have not participated in the PROPER program. It can be implied that this study illustrates that the companies to be more concerned about the environment. Therefore, it is recommended that further research use more research samples.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48679466","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Kristina Puspitasari, Sasongko Budisusetyo, Z. Zakiah
Sports are now growing as a business industry that can involve many parties interested in it. This study aims to determine the accounting treatment of athletes, recognized as club assets in the sport industry, particularly at Surabaya Fever Basketball Club. The unit of analysis is the management accountant and athlete management with both the primary and secondary data. The data were collected using interview, observation, and documentatition and analyzed by means of testing, categorizing, tabulating, and recombining the evidence. The use of this qualitative method approach is an answer that cannot be measured in numbers, but the indicator is the meaning of the context. The results show that Surabaya Fever Club recognizes the athlete as an asset and has fulfilled the asset classification. It is proven by the existence of economic benefits or services in the future. There is a useful life for the company originating from past transactions and is expressed in monetary units. In addition athletes are valued as intangible assets because they have economic benefits for the organization and are identified without physical form. Athletes meet the main characteristics, that is, can be further identified. However, there are no specific standards that state or discuss human resource assets.
{"title":"An accounting review of athletes in ownership of basketball club assets","authors":"Kristina Puspitasari, Sasongko Budisusetyo, Z. Zakiah","doi":"10.14414/tiar.v9i2.1770","DOIUrl":"https://doi.org/10.14414/tiar.v9i2.1770","url":null,"abstract":"Sports are now growing as a business industry that can involve many parties interested in it. This study aims to determine the accounting treatment of athletes, recognized as club assets in the sport industry, particularly at Surabaya Fever Basketball Club. The unit of analysis is the management accountant and athlete management with both the primary and secondary data. The data were collected using interview, observation, and documentatition and analyzed by means of testing, categorizing, tabulating, and recombining the evidence. The use of this qualitative method approach is an answer that cannot be measured in numbers, but the indicator is the meaning of the context. The results show that Surabaya Fever Club recognizes the athlete as an asset and has fulfilled the asset classification. It is proven by the existence of economic benefits or services in the future. There is a useful life for the company originating from past transactions and is expressed in monetary units. In addition athletes are valued as intangible assets because they have economic benefits for the organization and are identified without physical form. Athletes meet the main characteristics, that is, can be further identified. However, there are no specific standards that state or discuss human resource assets.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66948765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research are to analyst the negative effect of institutional ownership, audit committee and gender to audit report lag of mining company in Indonesia, Malaysia and Singapore for 2012-2016. Gender is proxied by gender of CEO and gender of Committee Audit’s Head. Not only that, the research also analyst the difference mean value of audit report lag in Indonesia, Malaysia and Singapore. This research use random purposive sampling technique because the amount company gap after purposive sampling between three counties are high. Total of population of three countries are 67 companies and mining company which fulfill the criteria of purposive sampling is 43 companies. That are consist of 34 Indonesia’s mining companies, 3 Malaysia’s mining companies and 6 Singapore’s mining companies. The final sample is 13 companies consist of 5 Indonesia’s company, 5 Singapore’s company and 3 Malaysia’s Company. Multiple Linear Regression is used to examine the effect of independent variable to dependent variable, while One Way-Anova is used to examine the difference mean value of audit report lag. The result of this research are institutional ownership have negative effect to audit report lag, while audit committee and gender don’t have effect to audit report lag. Beside that, there is no difference mean value of audit report lag in Indonesia, Malaysia and Singapore because they have same regulation about maximal day of company to publish their financial report.
{"title":"A comparative study of the effect of institutional ownership, audit committee, and gender on audit report lag in Indonesia, Malaysia, and Singapore","authors":"Yulia Frischanita","doi":"10.14414/TIAR.V8I2.1658","DOIUrl":"https://doi.org/10.14414/TIAR.V8I2.1658","url":null,"abstract":"The purpose of this research are to analyst the negative effect of institutional ownership, audit committee and gender to audit report lag of mining company in Indonesia, Malaysia and Singapore for 2012-2016. Gender is proxied by gender of CEO and gender of Committee Audit’s Head. Not only that, the research also analyst the difference mean value of audit report lag in Indonesia, Malaysia and Singapore. This research use random purposive sampling technique because the amount company gap after purposive sampling between three counties are high. Total of population of three countries are 67 companies and mining company which fulfill the criteria of purposive sampling is 43 companies. That are consist of 34 Indonesia’s mining companies, 3 Malaysia’s mining companies and 6 Singapore’s mining companies. The final sample is 13 companies consist of 5 Indonesia’s company, 5 Singapore’s company and 3 Malaysia’s Company. Multiple Linear Regression is used to examine the effect of independent variable to dependent variable, while One Way-Anova is used to examine the difference mean value of audit report lag. The result of this research are institutional ownership have negative effect to audit report lag, while audit committee and gender don’t have effect to audit report lag. Beside that, there is no difference mean value of audit report lag in Indonesia, Malaysia and Singapore because they have same regulation about maximal day of company to publish their financial report.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45415082","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the influence of corporate social responsibility (CSR) and ownership structure towardfirm value. The independent variable thatused in this study are corporate social responsibility (CSR), institutional ownership, managerial ownership and foreign ownership. The dependent variable that used in this study is firm value which measured by Price to Book Value (PBV) ratio. The sample of this study were taken from several food and beverages companies in Shoutheast Asia that registered in www.orbis.bvdinfo.com which published annual report and annual stock data in 2014-2016.A multiple regression analysis with SPSS 22.0 For Windows was used as the technique data analysis. The result of this study explain that corporate social responsibility (CSR), institutional ownership and managerial ownership have influence to firm value, while foreign ownership does not have influence to firm value.
本研究旨在分析企业社会责任和股权结构对企业价值的影响。本研究中使用的自变量是企业社会责任、机构所有权、管理层所有权和外国所有权。本研究中使用的因变量是通过价格与账面价值（PBV）比率衡量的公司价值。本研究样本取自首亚注册于www.orbits.bdinfo.com的几家食品饮料公司，这些公司发布了2014-2016年的年度报告和年度库存数据。技术数据分析采用SPSS 22.0 For Windows进行多元回归分析。研究结果表明，企业社会责任、机构所有制和管理层所有制对企业价值有影响，而外资所有制对公司价值没有影响。
{"title":"The effect of corporate social responsibility and ownership structure on firm value in food and beverage companies in south east Asia","authors":"F. D. Anggraini, Erida Herlina","doi":"10.14414/TIAR.V8I2.1539","DOIUrl":"https://doi.org/10.14414/TIAR.V8I2.1539","url":null,"abstract":"This study aims to analyze the influence of corporate social responsibility (CSR) and ownership structure towardfirm value. The independent variable thatused in this study are corporate social responsibility (CSR), institutional ownership, managerial ownership and foreign ownership. The dependent variable that used in this study is firm value which measured by Price to Book Value (PBV) ratio. The sample of this study were taken from several food and beverages companies in Shoutheast Asia that registered in www.orbis.bvdinfo.com which published annual report and annual stock data in 2014-2016.A multiple regression analysis with SPSS 22.0 For Windows was used as the technique data analysis. The result of this study explain that corporate social responsibility (CSR), institutional ownership and managerial ownership have influence to firm value, while foreign ownership does not have influence to firm value.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45622049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The aim of this study is to examine and analyze factors that influence tax avoidance and firm value. The independent variables used in this study are audit quality and profitability, while the dependent variable is firm value, and the intervening variable is tax avoidance. The sample used in this study is banking sector companies in Southeast Asia that listed in www.orbis.bvdinfo.com for the period 2014-2016. The technique of data analysis used in this study is multiple regression analysis with SPSS 22.0 For Windows Program and path analysis. The results of this study show that audit quality has no influence on tax avoidance, but profitability has influence to tax avoidance. Audit quality, profitability, and tax avoidance have influence on firm value, while tax avoidance cannot mediate the influence of audit quality and profitability on firm value.
本研究的目的是检验和分析影响避税和企业价值的因素。本研究采用的自变量为审计质量和盈利能力，因变量为企业价值，中介变量为避税。本研究中使用的样本是2014-2016年期间在www.orbis.bvdinfo.com上市的东南亚银行业公司。本研究使用的数据分析技术是多元回归分析，使用SPSS 22.0 For Windows程序和路径分析。研究结果表明，审计质量对避税没有影响，但盈利能力对避税有影响。审计质量、盈利能力和避税对企业价值有影响，而避税不能中介审计质量和盈利能力对企业价值的影响。
{"title":"Analysis of factors affecting tax avoidance and firm value","authors":"M. Antony, Gunasti Hudiwinarsih","doi":"10.14414/tiar.v8i2.1538","DOIUrl":"https://doi.org/10.14414/tiar.v8i2.1538","url":null,"abstract":"The aim of this study is to examine and analyze factors that influence tax avoidance and firm value. The independent variables used in this study are audit quality and profitability, while the dependent variable is firm value, and the intervening variable is tax avoidance. The sample used in this study is banking sector companies in Southeast Asia that listed in www.orbis.bvdinfo.com for the period 2014-2016. The technique of data analysis used in this study is multiple regression analysis with SPSS 22.0 For Windows Program and path analysis. The results of this study show that audit quality has no influence on tax avoidance, but profitability has influence to tax avoidance. Audit quality, profitability, and tax avoidance have influence on firm value, while tax avoidance cannot mediate the influence of audit quality and profitability on firm value. ","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45907223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to find out the effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as moderating variable. Total sample used in this study is 47 companies listed in the LQ45 Index in Indonesia Stock Exchange (IDX) during the period February 2014 - January 2017. The study period was 2013-2016. Data analysis technique used in this study is descriptive statistical analysis, ordinary least square analysis, and moderated regression analysis. The results of this study show that intellectual capital disclosure has an effect on the cost of equity capital. Components of intellectual capital disclosure, such as human capital, structural capital, and relational capital, have a significant effect on the cost of equity capital. But information asymmetry and firm size have no significant effect on the cost of equity capital. Managerial ownership, as moderating variable, cannot moderate the effect of intellectual capital disclosure, information asymmetry, and firm size on the cost of equity capital.
{"title":"The effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as a moderating variable","authors":"Devita Hendini Putri, Nur'aini Rokhmania","doi":"10.14414/TIAR.V8I2.1529","DOIUrl":"https://doi.org/10.14414/TIAR.V8I2.1529","url":null,"abstract":"The purpose of this study is to find out the effect of intellectual capital disclosure, information asymmetry, and firm size on cost of equity capital with managerial ownership as moderating variable. Total sample used in this study is 47 companies listed in the LQ45 Index in Indonesia Stock Exchange (IDX) during the period February 2014 - January 2017. The study period was 2013-2016. Data analysis technique used in this study is descriptive statistical analysis, ordinary least square analysis, and moderated regression analysis. The results of this study show that intellectual capital disclosure has an effect on the cost of equity capital. Components of intellectual capital disclosure, such as human capital, structural capital, and relational capital, have a significant effect on the cost of equity capital. But information asymmetry and firm size have no significant effect on the cost of equity capital. Managerial ownership, as moderating variable, cannot moderate the effect of intellectual capital disclosure, information asymmetry, and firm size on the cost of equity capital.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46498239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Academic fraud is a bad habit done by students, particularly the college students. This bad habit includes cheating, opening the answer key during the test, or involving teamwork on individual homework. This academic fraud occurs because of several factors. This research aims to analyze the factors that influence academic fraud consisting of fraud triangle dimensions (pressure, opportunity, and rationalization), self-efficacy, and religiosity. Respondents of this research are the accounting students at STIE Perbanas, Surabaya. Respondents were collected using convenience sampling method. This research is a quantitative research conducted using a multiple regression analysis. The results of this research show that the variables of pressure and rationalization have an effect on academic fraud, while the variables of opportunity, self-efficacy, and religiosity have no effect on academic fraud.
{"title":"Analysis of the effect of fraud triangle dimensions, selfefficacy, and religiosity on academic fraud in accounting students","authors":"I. Melati, R. Wilopo, Indah Hapsari","doi":"10.14414/TIAR.V8I2.1536","DOIUrl":"https://doi.org/10.14414/TIAR.V8I2.1536","url":null,"abstract":"Academic fraud is a bad habit done by students, particularly the college students. This bad habit includes cheating, opening the answer key during the test, or involving teamwork on individual homework. This academic fraud occurs because of several factors. This research aims to analyze the factors that influence academic fraud consisting of fraud triangle dimensions (pressure, opportunity, and rationalization), self-efficacy, and religiosity. Respondents of this research are the accounting students at STIE Perbanas, Surabaya. Respondents were collected using convenience sampling method. This research is a quantitative research conducted using a multiple regression analysis. The results of this research show that the variables of pressure and rationalization have an effect on academic fraud, while the variables of opportunity, self-efficacy, and religiosity have no effect on academic fraud.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48302361","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The dependent variable used in this study is tax avoidance as measured by Cash Effective Tax Rate (CETR), while the independent variables used are independent commissioners, audit committee, corporate social responsibility (CSR), debt ratio, and ROA. This study also uses firm size as the control variable. Population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange (MYX) period 2012-2016. Sampling is conducted using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study show that in the sample of Indonesian manufacturing companies, the variables of independent commissioner, audit committee, and ROA have an effect on tax avoidance, while in the sample of Malaysian manufacturing companies, only the variables of debt ratio and ROA that have an effect on tax avoidance.
{"title":"The effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance","authors":"Sandhi Wiratmoko","doi":"10.14414/TIAR.V8I2.1673","DOIUrl":"https://doi.org/10.14414/TIAR.V8I2.1673","url":null,"abstract":"This study aims to examine the effect of corporate governance, corporate social responsibility, and financial performance on tax avoidance. The dependent variable used in this study is tax avoidance as measured by Cash Effective Tax Rate (CETR), while the independent variables used are independent commissioners, audit committee, corporate social responsibility (CSR), debt ratio, and ROA. This study also uses firm size as the control variable. Population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange (MYX) period 2012-2016. Sampling is conducted using purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of this study show that in the sample of Indonesian manufacturing companies, the variables of independent commissioner, audit committee, and ROA have an effect on tax avoidance, while in the sample of Malaysian manufacturing companies, only the variables of debt ratio and ROA that have an effect on tax avoidance.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43342695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Disclosure of information reflects the presentation of the company's annual report. One general purpose of disclosure is as a basis for decision making. This study aims to examine the effect of financial performance (ROA, DER, CR), board of commissioners (BS, BI), blockholder ownership, auditor type, and firm age on voluntary disclosure. The population of this study is mining companies listed on the Indonesian Stock Exchange period 2012-2016. The number of data is 196. Sampling is conducted using purposive sampling method. The data analysis technique used in this study is SEM-PLS with SmartPLS 3.0 program. The results of data analysis show that firm age has no effect on voluntary disclosure, while blockholder ownership has a significant negative effect on voluntary disclosure. Financial performance, board of commissioners and auditors type have a significant positive effect on voluntary disclosure. The impact of this research is that voluntary disclosure can be used to increase the completeness of company information for investors and creditors.
{"title":"The effect of financial performance, board of commissioners, blockholder ownership, auditor type and firm age on voluntary disclosure","authors":"Aldo Prandita Nanda, Joicenda Nahumury","doi":"10.14414/TIAR.V8I2.1525","DOIUrl":"https://doi.org/10.14414/TIAR.V8I2.1525","url":null,"abstract":"Disclosure of information reflects the presentation of the company's annual report. One general purpose of disclosure is as a basis for decision making. This study aims to examine the effect of financial performance (ROA, DER, CR), board of commissioners (BS, BI), blockholder ownership, auditor type, and firm age on voluntary disclosure. The population of this study is mining companies listed on the Indonesian Stock Exchange period 2012-2016. The number of data is 196. Sampling is conducted using purposive sampling method. The data analysis technique used in this study is SEM-PLS with SmartPLS 3.0 program. The results of data analysis show that firm age has no effect on voluntary disclosure, while blockholder ownership has a significant negative effect on voluntary disclosure. Financial performance, board of commissioners and auditors type have a significant positive effect on voluntary disclosure. The impact of this research is that voluntary disclosure can be used to increase the completeness of company information for investors and creditors.","PeriodicalId":33908,"journal":{"name":"Indonesian Accounting Review","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45104859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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