Sastrawati, Waisiyana
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BOARD STRUCTURES DAN VALUE-ADDED INTELLECTUAL CAPITAL: STUDI KASUS PADA INDUSTRI BARANG KONSUMSI DAN PERDAGANGAN INDONESIA Elsye Hatane, Saarce; Gomes I., Nadya; Sastrawati, Waisiyana
Jurnal Akuntansi dan Keuangan Vol 19, No 1 (2017): MAY 2017
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.998 KB) | DOI: 10.9744/jak.19.1.24-36

Abstract

Dalam era knowledge-based economy, knowledge-based asset merupakan hal yang penting untuk diinvestigasi. Melalui corporate governance, board of director memiliki tanggung jawab untuk meningkatkan intellectual capital dan mencapai efisiensi maksimum atas penggunaan sumberdaya intellectual capital yang dimiliki, sehingga meningkatkan kinerja keuangan perusahaan. Board structures, sebagai indikator corporate governance, diukur menggunakan the composition of board independence, board size, dan board meeting. Komposisi pendanaan (leverage) dan besarnya assets perusahaan juga menjadi faktor yang mempengaruhi terbentuknya intellectual capital, yang diukur menggunakan Value-Added Intellectual Capital. Objek penelitian ini adalah perusahaan terbuka yang tergabung dalam industri manufaktur barang konsumsi, serta perdagangan. Dari total 112 pengamatan yang dilakukan dari tahun 2010 hingga 2015, dan pengolahan statistik menggunakan analisa regresi berganda, hasil penelitian ini menunjukkan bahwa board meeting dan total assets dapat meningkatkan nilai tambah intellectual capital perusahaan. Berlawanan dengan itu, semakin tingginya komposisi hutang dalam struktur pendanaan dapat menurunkan nilai tambah intellectual capital.
Analisa Pengaruh Corporate Governance Terhadap Praktik Earnings Management Sastrawati, Waisiyana; Hatane, Saarce Elsye
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.259 KB)

Abstract

The research on the  affect of corporate governance to earning management had been done previously with inconsistent results. Nevertheless, there were no research about corporate governance which was measured by its internal mechanism, specifically the effect of board structure on earning management. This study aimed to examine the affect of corporate governance (board composition, board meeting and board size) on earning management.Board composition is the percentage of non-executive directors in board, board meeting is the number of meeting attended by board annually and board size is the number of members in board of directors. On this study also involved two control variables of  firm size and return on assets (ROA). This study was done on companies in consumer goods and trade sectors listed in Indonesia Stock Exchange (IDX) during the period of  2011-2015 with the sample of 251 observation. The results showed that board composition and board size had  negative influence on earning management, while board meeting had no influence on earning management. As for the control variables, firm size had no influence on earning management while ROA had positive influence on earning management.