Managerial Ownership, Corporate Social Responsibility Disclosure and Corporate Performance

Agustia, Dian; Dianawati, Wiwiek; Ariani, Dwi Indah Rosyidah

doi:10.2478/msd-2019-0011

Cited by 11 publications

(12 citation statements)

References 8 publications

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“…This is due to firm value is affected by other factors or variables. This result contradicts the result from Agustia et al (2018), Mirsha & Suar (2010), and Rachman (2012.…”

Section: The Results Of Path Analysiscontrasting

confidence: 58%

The effect of stakeholder on firm value and environmental performance as intervening variable

Suhardjanto

Santosa

Suratno

et al. 2020

Jakman

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Purpose: This study aimed to understand the relationship between stakeholder and firm value with environmental performance as the intervening variable. The study was conducted on companies listed in Indonesia Stock Exchange and listed in the PROPER program during 2016 and 2017. The stakeholder variables in this study consist of managerial ownership (manager), consumer, and employee. Research methodology: The samples were determined using purposive sampling with a total of 131 companies and using path analysis method as an expansion of regression analysis. Result: The result is managerial ownership, consumer, and employee do not affect firm value directly. Managerial ownership has a positive and significant effect on firm value through environmental performance. The consumer has a significant and negative effect on the firm value through environmental performance and employee has a significant and negative effect on the firm value. Limitation: The sample is limited for two years period and adjusted R2 is 21.5%. Contribution: This study can identify variables that affect firm value, especially: manager, consumer, employee and environmental performance. Keywords: Firm value, Stakeholder, Environmental performance

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“…This is due to firm value is affected by other factors or variables. This result contradicts the result from Agustia et al (2018), Mirsha & Suar (2010), and Rachman (2012.…”

Section: The Results Of Path Analysiscontrasting

confidence: 58%

The effect of stakeholder on firm value and environmental performance as intervening variable

Suhardjanto

Santosa

Suratno

et al. 2020

Jakman

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“…Kepemilikan manajerial didefinisikan sebagai persentase saham yang dipegang oleh pihak manajemen yang secara aktif terlibat dalam keputusan-keputusan perusahaan, termasuk komisaris dan direktur (Agustia, Dianawati, & R.A, 2018). Dengan meningkatkan angka kepemilikan manajerial, maka manajemen akan merasakan dampak langsung dari setiap keputusan yang mereka buat dan mencoba mengurangis risiko kehilangan aset mereka.Kepemilikan manajerial menunjukkan seberapa besar presentase kepemilikan saham oleh pihak manajemen dari seluruh modal saham yang dikelola suatu perusahaan.…”

Section: Kepemilikan Manajerialunclassified

Pengaruh Kepemilikan Manajerial, Kepemilikan Asing, dan Likuiditas terhadap Pengungkapan Laporan Keberlanjutan

Ukhti Fatihah,

Unggul Purwohedi,

Etty Gurendrawati

2024

JAPA

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The purpose of this study is to analyze and test the influence of managerial ownership, foreign ownership, and liquidity on the disclosure of sustainability reporting, this study was conducted on non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2021. The purposive sampling method was used as a sampling technique with 52 selected companies from all non-financial companies listed on the Indonesia Stock Exchange in 2020-2021. The data is processed by regression analysis of panel data with the Eviews 12 program. The results of this study show that foreign ownership and liquidity have a significant effect on the disclosure of sustainability reports. While managerial ownership has no effect whatsoever on the disclosure of sustainability reports.

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“…Managerial ownership is the percentage of shares owned by the corporate managers, commissioners, those directly involved in the management of the corporations (Agustia et al, 2018). therefore, the proportion of shares owned by a company's management are referred to as managerial ownership.…”

Section: Managerial Ownershipmentioning

confidence: 99%

Effect of Managerial Ownership and Audit Committee Financial Expertise on Earnings Management of Listed Manufacturing Companies in Nigeria

Irom¹,

Okpanachi²,

Ahmed³

et al. 2023

EJAAFR

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Earnings management research has a long and rich history. However, the effect of managerial ownership and audit committee financial expertise on earnings management is rarely conducted in the developing countries like Nigeria. Therefore, this study examines how managerial ownership and audit committee financial expertise on earnings management of listed manufacturing companies in Nigeria. This study used the Roychowdhury approach to measure real earnings management. Thirty-four (34) manufacturing companies out of seventy-three (73) population that were listed on the Nigerian Exchange (NGX) from 2007 to 2021 was selected as sample size. Data was gleaned from the annual financial reports of the sampled companies for this study. Descriptive statistics, Pearson correlation, and quantile regression analysis are the econometric techniques used to test the analysed data and for hypothesis testing. Results from the study showed that managerial ownership significantly affects real-earnings management. When the effect was moderated by the financial expertise of the audit committee, the effect of ownership structure on real earnings management disappears. The result from the study show that managers of manufacturing firms in Nigeria should be encouraged to own more shares in the companies they manage in order to minimize real earnings management. The evidence can theoretically serve as a solid foundation for regulatory action, notably through improving the alignment of managers' and shareholders' interests. The results from this study have important implications for regulators, who will gain from understanding how managerial ownership affects real earnings management and improve the accuracy of financial reporting. The findings will also help policymakers and academics to understand how managerial ownership affects real earnings management in Nigeria.

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Managerial Ownership, Corporate Social Responsibility Disclosure and Corporate Performance

Cited by 11 publications

References 8 publications

The effect of stakeholder on firm value and environmental performance as intervening variable

The effect of stakeholder on firm value and environmental performance as intervening variable

Pengaruh Kepemilikan Manajerial, Kepemilikan Asing, dan Likuiditas terhadap Pengungkapan Laporan Keberlanjutan

Effect of Managerial Ownership and Audit Committee Financial Expertise on Earnings Management of Listed Manufacturing Companies in Nigeria

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