Financial Performance, Reputation, and Firm Value: Empirical Evidence of Non-financial Companies Listed in Indonesia Stock Exchange

Jao, Robert; Hamzah, Djabir; Laba, Abdul Rakhman; Mediaty, _

doi:10.6007/ijarafms/v10-i1/7007

Cited by 7 publications

(6 citation statements)

References 20 publications

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“…This research has different results with the Audit Committee will pay attention to the duties and responsibilities of managers. The increase in the effectiveness of financial reporting is also influenced by the existence of an audit committee (Jao, Hamzah, Winar, & Rakhman Laba, 2019). The results of the study are supported by research from (Restika, 2021) which states that the company has carried out detailed financial reports with direct supervision by company ownership so that the Audit Committee is only an external supervisor of the company.…”

Section: Relationship Of the Audit Committee's Influence On Internet ...mentioning

confidence: 54%

The effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderator variable at Indonesian islamic banks

Febrianto,

Khabib

2021

IJIER

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This research is motivated by increasing the quality of internet use in various ways, one of which is as a business material in the world of Islamic banking. Islamic banking is required to report its operational activities following the times so that capital owners or customers are able to see banking performance more easily and efficiently. The purpose of this study is to find out the effect of Islamic corporate governance on internet financial reporting with risk disclosure as a moderating variable case study at Indonesian Islamic commercial banks for the 2016-2020 period. The results show that the variables of the board of commissioners, institutional ownership and sharia supervisory board are able to influence internet financial reporting while the audit committee does not affect the internet. financial reporting. The variables of the board of commissioners, institutional ownership and sharia supervisory board moderated by risk disclosure are able to influence internet financial reporting while the audit committee moderated by risk disclosure does not affect internet financial reporting. *** Pengaruh islamic corporate governance terhadap internet financial reporting dengan pengungkapan risiko sebagai variabel moderasi pada bank umum syariah indonesia. Penelitian ini dilatarbelakangi oleh peningkatan kualitas penggunaan internet dalam berbagai hal salah satunya ialah sebagai bahan bisnis dalam dunia perbankan syariah. Perbankan syariah dituntut untuk melaporkan kegiatan operasionalnya mengikuti perkembangan zaman agar para pemilik modal ataupun pelanggan mampu melihat kinerja perbankan dengan lebih mudah dan efisisien. Tujuan penelitian untuk mengetahui Pengaruh Islamic Corporate Governance Terhadap Internet Financial Reporting Dengan Risk Disclosure Sebagai Variabel Moderasi Studi Kasus Pada Bank Umum Syariah Indonesia Periode 2016-2020. Hasil penelitian menunjukan jika variabel dewan komisaris, kepemilikan institusional dan dewan pengawas syariah mampu mempengaruhi internet financial reporting sedangkan komite audit tidak mempengaruhi internet financial reporting. variabel dewan komisaris, kepemilikan institusional dan dewan pengawas syariah yang dimoderasi oleh risk disclosure mampu mempengaruhi internet financial reporting sedangkan komite audit yang dimoderasi oleh risk disclosure tidak mempengaruhi internet financial reporting How to cite: Febrianto, A. D., & Khabib, N. (2021). The effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderator variable at Indonesian islamic banks.

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Section: Relationship Of the Audit Committee's Influence On Internet ...mentioning

confidence: 54%

The effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderator variable at Indonesian islamic banks

Febrianto,

Khabib

2021

IJIER

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“…Investors also tend to make careful decisions regarding the company's reputation so as not to incur losses, this condition arises when investors intend to minimize risk. (Jao, et al, 2020), besides that the compensation received by investors from the results of the right decision is also the basis for consideration in making the right investment decision (Surtihati & Utama, 2017).…”

Section: Investation Decisionmentioning

confidence: 99%

The Effect of Optimism Bias and Over Confidence on Investment Decisions in Aceh Mediated by Herding

2023

qas

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The purpose of this research is to test and analyze the effect of optimism bias and over confidence in improving investment decisions in Aceh, mediated by herding variables. This type of research is survey research using a questionnaire as a data collection tool. The respondents who were used as the research sample were investors in IDX Aceh, totaling 115 people. Whereasdata analysis method in this study using Structural Equation Model(SEM) AMOS. The effect of biased optimism and over confidence is proven statistically significant in influencing investors' investment decisions at IDX Aceh. Likewise, there is a direct significant effect between the variable over confidence on investment decisions and the influence relationship between over confidence on investment decisions.IDX Aceh should focus on building investor confidence, by providing various trading trainings, and updating knowledge about stock analysis.Able to provide an in-depth understanding of the herding behavior of Islamic stock products in making investor decisions in various circles in Aceh so that they are interested in investing, especially buying shares. Investment achievement for IDX Aceh is not seen through how much profit the company generates, but how investors feel satisfied with the services and various pro-investor policies provided by the organization. So that the role of bias optimism, over confidence and herding is very crucial in the stock exchange (IDX Aceh) in ensuring the creation of superior, quality, professional and accountable investment decisions.

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“…The firm value is not only solely focused on the company's share price, but also shows how well the management, whose position represents shareholders in the company, performs (Jao et al, 2020). Value creation describes obtaining, achieving, and maintaining people's legitimacy or trust from when the company was founded until the present.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Along the way to gaining legitimacy, this society can only be achieved in the long run. Therefore, the company's maximum value can only be achieved in the long term (Jao et al, 2020).…”

Section: Literature Reviewmentioning

confidence: 99%

Determination of Earnings Quality and Firm Value: New Evidence from Indonesian Non-financial Companies

Erna Wati

2023

JAB

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This research aims to determine the factors affecting earnings quality and firm value empirically. Two theories underlie the conceptual framework of this research, namely agency theory and signaling theory. Agency conflicts arise due to conflicts of interest and information asymmetry between principals as users of information and agents as providers of information. Then, the emergence of signal theory acts as a moral reason for companies to send signals to the market to reduce information asymmetry between agents and principals by reporting on the company's operating and financial performance. The statistical population of this research consists of all non-financial companies listed on the Indonesia Stock Exchange covering the period of 2017-2020, giving 1.735 and 1.727 observations data for each dependent variable. This study employs multiple linear regression methods to test and analyze the data. The findings show a significant relationship between growth, Earnings Quality (EQ), and Firm Value (FV). Firm size, cash to current assets, current debt to total assets, listing age, market capitalization, and earnings management have no significant influence on EQ but significant on FV. The managerial capability only has a significant impact on EQ. Furthermore, the working capital ratio, earnings per share, firm age, price earnings ratio, and CSR award do not affect EQ and FV. The novelty of this research is to acumen the best factor affecting earnings quality and firm value.

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Financial Performance, Reputation, and Firm Value: Empirical Evidence of Non-financial Companies Listed in Indonesia Stock Exchange

Cited by 7 publications

References 20 publications

The effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderator variable at Indonesian islamic banks

The effect of islamic corporate governance on internet financial reporting with risk disclosure as a moderator variable at Indonesian islamic banks

The Effect of Optimism Bias and Over Confidence on Investment Decisions in Aceh Mediated by Herding

Determination of Earnings Quality and Firm Value: New Evidence from Indonesian Non-financial Companies

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