This book explores research that contributes to the current literature on the Oil and Gas Sector by analysing the multiple discourses that experts use to examine social investment. This book explains how these discourses influence social investment practices and host communities in the O&G sector. This book serves as a starting point from which companies, social investment experts, commu…
This book expands on the literature on the characteristics of management boards by especially focusing on family-listed and family-controlled companies, as they are ideal for studying board heterogeneity. It uses specific multidimensional indices and in-depth econometric analysis to introduce new variables, such as international experience, that represent a source of competitive advantage for f…
This book continues the discussion on recent developments relating to ethical and sustainable issues in accounting & finance from Ethics and Sustainability in Accounting and Finance, Volume I. Accounting is often seen as a technical discipline that records, classifies and reports financial transactions. However, since the financial information produced concerns all interest groups both within a…
This book investigates the value orientation of ecologically conscious business. It analyzes, in a systematic and comparative way, the value commitments and business models of exemplary ecologically conscious businesses from around the world. Ecological consciousness is gaining importance in modern business thinking, as the effects of the Anthropocene – acidification of oceans, diminishing…
This book demonstrates how companies can effectively promote their business by assuming political responsibility and expanding their investment concept to include a political component. It shows that the success of companies is crucially dependent on socio-political conditions. In other words: politically sustainable management is a business case. Therefore companies should take a closer look a…
Connecting Corporate Social Responsibility (CSR) with Corporate Governance (CG) is a 21st Century challenge. This edited volume illustrates that CSR can be used as a tool to improve Corporate Governance in organizations and improve the relationship between business and society. Moreover the book argues that they should be treated together in synergy in management literature. This two volume wor…
Japan’s fisheries sector is undergoing a major restructuring. The coastal ecological change and natural disasters such as tsunami demand that communities transform or organize resource governance anew. Under the national policy of decentralization to cope with the aging and declining population, the availability of local infrastructure, both physical and social, plays a significant role in th…
This study aims to analyze the effect of good corporate governance, Balanced Scorecard on financial performance. Good corporate governance variables used are independent commissioners, board of directors, audit committee, institutional ownership, managerial ownership. balanced scorecard uses return on assets, return on equity, and net profit margin, while Financial Performance uses price earnin…
PENELITIAN INI BERTUJUAN UNTUK MENGETAHUI PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PADA TAHUN 2015 - 2019. JENIS PENELITIAN BERSIFAR PENELITIAN KUANTITATIF YANG MENGGUNAKAN DATA SEKUNDER YANG DIKUMPULKAN DENGAN TEKNIK STUDI KEPUSTAKAAN DAN DOKUMENTASI. SAMPEL TERPILIH SEBANYAK 5 DIP…
The purpose of this research is to determine the effect of internal audit quality and internal control over the implementation of good corporate governance policies at PT Pertamina EP Asset 1 Field Ramba. This research used primary data by distributing a normally distributed questionnaire to respondents, namely employees at PT Pertamina EP Asset 1 Field Ramba. The data were collected by using p…
Financial statement is a management 's stewardship that used by stakeholders to make economics decisions. However, stakeholders only see the profit information without want to know how it be produced. The agency problem, asymmetry information, and management's motivation also provide the opportunity for management to do earnings management that make the disclosure of information in the financia…
Penelitian ini bertujuan untuk mengetahui pelaksanaan prinsip-prinsip good corporate governance dalam meningkatkan best practice. Data yang digunakan dalam penelitian ini yaitu data primer dan data sekunder. Metode analisis data penelitian ini yang digunakan adalah metode deskriptif kualitatif. Daftar pertanyaan telah disusun berdasarkan prinsip-prinsip GCG yang diambil dari KNKG yaitu, transpa…
This study aimed to evaluate the effectiveness of the internal auditors' role in the implementation of Good Corporate Govemance at. Bank Syariah Mandiri, Jakarta. The crisis that occurred i n Indonesia, one of them caused by the weakening or even absence of Corporate Govemance in banks or large corporations. Weak implementation of Good Corporate Govemance will cause the company can not achieve …
Pemahaman dan pelaksanaan pengendalian internal dapat menentukan bagaimana Good Corporate Governance dapat dilaksanakan secara optimal. Pentingnya pengendalian internal merupakan faktor terlaksananya Good Corporate Governance pada instansi bisnis khususnya rumah sakit. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengendalian internal terhadap pelaksanaan Good Corporate Governance pad…
This study aims to measure the influence of good corporate governance mechanism variables which are managerial ownership, institutional ownership, board size, independent commisioners, audit committee, and audit quality for determining company bond rating that announced by Pefindo, an Indonesian official bond rating company. This study carried out data from 49 bonds which published between 2006…
This study aims to determine the effect of corporate governance, leverage, company size, company age, and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. Corporate governance in this study is proxied by the Independent Commissioner and the Audit Committee. This study uses quantitative methods using secondary data in the form of corp…
Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh variabel-variabel independent yaitu variabel latar belakang pendidikan ketua komite audit, komposisi dewan komisaris perempuan, kualitas audit eksternal, dan financial distress terhadap manajemen laba. Sampel penelitian yang digunakan adalah sebanyak 35 perusahaan keluarga sektor keuangan yang terdaftar di…
Penelitian ini bertujuan untuk mencari tahu pengaruh mekanisme Good Corporate Governace terhadap manajemen laba perusahaan sebelum penggabungan usaha. Mekanisme Good Corporate Governance yang diteliti terdiri dari kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, dan komite audit. Mekanisme Good Corporate Governance tersebut sebagai variabel bebas dan variabel terik…
Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) dapat membantu perusahaan dalam menghadapi tantangan dan resiko yang akan dihadapi serta merupakan langkah strategis dalam meningkatakan nilai perusahaan dengan membangun citra yang baik dari sudut pandang stakeholder. Penelitian ini bermjuan untuk mengetalmi pengamh GCG dan CSR terhadap nilai perusahaan dengan kinelja ke…
Dalam menjalankan kewajiban perpajakan ,akan muncul konflik antar pemilik kepentingan dalam perusahaan. Oleh karena itu, dibutuhkan suatu sistem untuk mengatasi konflik yang muncul. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Good Corporate Governance (yang diproksikan dengan ukuran dewan komisaris, proporsi komisaris independen, independensi komite audit, kualitas audit) dan ke…
This study aims to determine the effect of internal audit, intellectual capital, and good corporate governance on the financial performance of banking companies listed BEI 2012-2014. The independent variables include: internal audit, intellectual capital, and good corporate governance. Variable dipenden is financial performance. This research technique using purposive sampling. Managing data in…
Penelitian ini bertujuan untuk menguji dan menganalisa pengaruh good corporate governance (ukuran komisaris, proporsi dewan komisaris independen, komite audit) dan struktur kepemilikan (kepemilikan institusional, kepemilikan manajerial) terhadap earning management. Leverage adalah variabel kontrol. Earning management diproksikan dengan discretionary accrual dengan menggunakan Cross-Sectional Mo…
Dalam menjalankan kewajiban perpajakan ,akan muncul konflik antar pemilik kepentingan dalam perusahaan. Oleh karena itu, dibutuhkan suatu sistem untuk mengatasi konflik yang muncul. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Good Corporate Governance (yang diproksikan dengan ukuran dewan komisaris, proporsi komisaris independen, independensi komite audit, kualitas audit) dan ke…
Penelitian ini bertujuan untuk menilai bagaimana Pelaksanaan Prinsip - Prinsip Good Corporate Governance pada PT PLN (Persero) Unit Induk Pembangunan III. Penelitian ini merupakan penelitian deskriptif kualitatif. Data primer berupa hasil wawa,ncara dan kuesioner yang dibagikan kepada 30 orang karyawan bagian akuntansi. Data sekunder berupa gambaran umum perusahaan dan struktur organisasi. Dari…
Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme corporate governance terhadap pengungkapan corporate social responsibility (CSR) pada sektor perbankan di Indonesia. Mekanisme dari corporate governance yang diteliti adalah komposisi dewan komisaris independen, kepemilikan asing dan kepemilikan pemerintah dengan variabel kontrol ukuran bank, profitabilitas dan leverage. Populasi dari…