Indonesia Conference Directory

Corresponding Author
Titik Agus Setiyaningsih

Institutions
Departemen of Accounting
Universitas Muhammadiyah Jakarta
Jakarta, Indonesia
luqman_qia[at]yahoo.com
titikagyssetiyaningsig[at]gmail.com
dewipr89[at]gmail.com

Abstract
Earnings management is behavior opportunist managers to trick investors and maximize his welfare because it controls more information compared to personal or company interests. This research investigates the extent to which the influence of corporate governance is proxied by audit committee and independent commissioner in influencing earning management with managerial skill as a moderating variable. The research method used is quantitative by using seconadary data from CGPI (Corporate Governance Perception Index). Sampling technique used Nonprobability Sampling with purposive sampling categories. The data obtained is then processed by SEM-PLS analysis technique using WarpPLS software version 5.0. In this study all variables use agency theory. The results showed that Corporate Governance have effect an earning management, Managerial skill does moderate to an earning management..

Keywords
Earning Management, Corporate Governance, Managerial Skill

Topic
Corporate Governance

Link: https://ifory.id/abstract/DPJF468TWrz2

Corresponding Author
Chita Oktapriana

Institutions
Fakultas Bisnis, Jurusan Akuntansi Universitas Bina Insani

Abstract
The Prospect of Sharia financial sector in Indonesia is getting better, and the existence of Sharia commercial banks (SCB) in Indonesia is guaranteed by law. This research examines the implementation-s influence of Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), and financial performance toward reputation, a study of SCB in Indonesia. The result of this research confirmed previous researches, some results are supported but some others aren-t supported. This research re-examine and elaborate previous researches by adding measurement variables from 3 financial ratios that represent liquidity, profitability and solvency. ICG is measured by self assessment rank in Good Corporate Governance report from sharia bank. ICSR is measured by the Islamic Social Reporting Index (ISR Index) and reputation is measured by the calculation of Global Reporting Initiative. The population in this research is all SCB in Indonesia. The sampling technique used is purposive and obtained 10 SCB with eight year research period from 2011–2018. Financial performance as a dependent variable is measured by Capital Adequacy Ratio (CAR), Operating Efficiency Ratio (OER), and Financing to Deposit Ratio (FDR). The data analysis method used is logistic regression. The results are ICSR has a positive effect while CAR and FDR has negative effects toward reputation. ICG and OER has no effect toward reputation. Other factors that have not been studied such as Risk Based Bank Rating including Non Performing Financing (NPF) or Investment Risk (composition and concentration of financing based on profit sharing) are able to implicate on different research

Keywords
Islamic Corporate Governance, Islamic Corporate Sosial Responsibility, Reputation, Financial Performance

Topic
Corporate Governance

Link: https://ifory.id/abstract/d2bDGqFWJxfA

Corresponding Author
Nursanita Nasution

Institutions
a,b) Department of Accountancy, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Jln. Kayu Jati Raya No.11 A, Rawamangun, Jakarta Timur
Jakarta, Indonesia
c) Department of Management
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Jln. Kayu Jati Raya No.11 A, Rawamangun, Jakarta Timur
Jakarta, Indonesia

Abstract
The aims of this research to determine the effect of information asymmetry and corporate governance mechanisms that proxied by institutional ownership, managerial ownership, and audit commitee on the earnings management occured in companies listed in Jakarta Islamic Index over the period 2015-2018. This study used purposive sampling method. These samples contained in JII are 14 companies. The data is secondary data from financial statement, annual reports, and stock historical price that are accessed through the official website of IDX: http://www.idx.co.id. Data analyzed by using multiple linear regression that processed using software Eviews version 10. The result of this research concluded that (1) Information asymmetry has no effect on earnings management that information asymmetry is not a factor that encourages management to take opportunistic actions (2) Institutional ownership has negative effect on earnings management which indicates that greater ownership of shares owned by institutional parties does lead to greater oversight efforts to prevent earnings management (3) Managerial ownership has negative effect on earnings management which indicates that the greater shareholding owned by management does reduce management-s own actions in carrying out earnings management; (4) Audit committee has a positive effect on earnings management that the presence of the audit committee effectively prevents the improvement of earnings management in the company.

Keywords
Earnings Management; Asymetry information; Corporate Governance Mechanisms

Topic
Corporate Governance

Link: https://ifory.id/abstract/t2NwvM7jCdKT

Corresponding Author
Icuk Rangga Bawono

Institutions
Universitas Soedirman1 ,Sekolah Tinggi Ilmu Ekonomi Indonesia2

Abstract
Using a manually collected sample of 49 corporate social responsibility (CSR) reports issued by Indonesian public companies, this study examines the relationship between the CSR performance and the readability of CSR reports. The study adopts Fog index to measure the readability of CSR reports and standards of GRI to measure CSR performance from economic, environmental and social perspectives. The results show an unsignificant relationship between CSR performance and the readability of CSR reports, indicating that companies in Indonesia are less to tend to obfuscate their narrative disclosures which is the main reason of doing the greenwash practice. This study helps investors more comprehensively evaluate the CSR information disclosed on CSR reports. Our results also point the phenomenon that happened in Indonesia that CSR both in quality and quantity improves from time to time.

Keywords
Readability, CSR, CSR Disclosure, Obfuscation Practice

Topic
Corporate Governance

Link: https://ifory.id/abstract/ENDh2uTtp8Ak