Pengaruh Good Corporate Governance Dan Intellectual Capital Disclosure Terhadap Cost of Equity Capital

Wahyuni, Putri Dwi; Utami, Wiwik

doi:10.22441/profita.2018.v11.03.002

Cited by 7 publications

(12 citation statements)

References 6 publications

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“…Based on agency theory, it is explained that the owner of the company will give authority to the manager (manager) to take care of the running of the company such as managing funds and making decisions of other companies for and on behalf of the company owner. According to (Wahyuni & Utami, 2018) the board of commissioners in a company is considered capable of monitoring as a representative of the main internal control mechanisms and controlling the behavior of company managers.…”

Section: Development Hypothesis the Effect Of Independent Commissionementioning

confidence: 99%

Corporate Governance and Profitability on the Timeliness of Financial Reporting: An Empirical Study of the Mining Sector

Wahyuni

2020

DIJEFA

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The research objective to be achieved is to provide understanding and knowledge to the public, especially investors and creditors about the role of corporate governance (independent commissioners, the audit committee and institutional ownership) and return on assets (ROA) on the timeliness of financial reporting and can use as a reference for further researchers and stakeholders in making relevant and reliable decisions. The Population in this study is a listed mining sector issuer on the Indonesia Stock Exchange conducted for 3 years of observation in 2016 - 2018. Data collection techniques using a purposive sampling method. Analysis of the data used is logistic regression The results showed that only return on assets had a positive and significant effect on the timeliness of financial reporting. While the independent commissioner variable, the size of the audit committee and institutional ownership have an influence but are not significant

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Section: Development Hypothesis the Effect Of Independent Commissionementioning

confidence: 99%

Corporate Governance and Profitability on the Timeliness of Financial Reporting: An Empirical Study of the Mining Sector

Wahyuni

2020

DIJEFA

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“…Eduardus & Daromes [8] stated that concentration positively affects the disclosure of intellectual capital. Hindun [4]; Nugroho [17] and Wahyuni & Utami [7] states that ownership concentration doesn't affect the disclosure of intellectual capital. Thus, the higher the stock, the lower the agency costs.…”

Section: The Effect Of the Ownership Concentration On Intellectual Capitalmentioning

confidence: 99%

“…Several research results prove that ownership concentration does not affect intellectual capital Nurfitasari [5]; Subaida [6] Subaida (2019); and Wahyuni & Utami [7], while Eduardus & Daromes [8] and Anna et al [9] prove that ownership concentration has a positive effect of intellectual capital. Research on the financial performance of intellectual capital was conducted by Puspitosari [10]; Ulum et al [11]; and Ulum [12] show that financial performance affects intellectual capital.…”

Section: Introductionmentioning

confidence: 99%

Determinants Intellectual Capital of Banking Companies in Indonesia

Prasetyono¹,

Anggraeni²,

Hamzah³

et al. 2021

Advances in Economics, Business and Management Research

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This research examines the effect of ownership concentration, audit committee, and company performance on intellectual capital disclosures in banks on the Indonesia Stock Exchange. This research is descriptive quantitative research, and research data uses the financial statements of the IDX on banking 2014-2018. Company performance is measured by ROA, while VACA, VAHU and STV measure intellectual capital. Purposive sampling was used in this research and obtained 131 observations. Hypothesis testing with multiple linear regression analysis proves that ownership concentration and financial performance affect intellectual capital. A high concentration of ownership and sound financial performance will encourage company management to disclose intellectual capital. The amount of concentration of shares owned by shareholders will impact the effectiveness of control over management. Companies that have a good performance, shareholders will always supervise management in carrying out their duties; therefore, management will disclose intellectual capital. This study also shows that the audit committee doesn't affect intellectual capital. The audit committee doesn't affect intellectual capital due to the lack of independence in conducting supervision. Therefore, management will always carry out their duties in managing companies that disclose intellectual capital.

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“…In other words it can be said that the cost of equity capital is the rate of return desired by investors. Cost of equity capital is closely related to investment risk in company shares (Wahyuni and Utami, 2018).…”

Section: Introductionmentioning

confidence: 99%

“…Since the economic crisis hit Indonesia in 1997, good corporate governance has been seen as increasingly important as a support for the sustainability of the company's business. The mechanism of good corporate governance applied can be used to reduce agency costs so as to reduce the cost of equity capital (Wahyuni and Utami, 2018).…”

Section: Introductionmentioning

confidence: 99%

Analysis of Good Corporate Governance and Corporate Social Responsibility Disclosure on Cost of Equity Capital in Listing CGPI and BEI 2013-2017

2019

RJFA

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The research objective to be achieved is to provide understanding and knowledge to the public, especially investors and creditors regarding the application of good corporate governance and corporate social responsibility disclosure to the cost of equity capital and can be used as a reference for future researchers and stakeholders (investors, creditors and the government) in making relevant and reliable decisions.The method used is quantitative research with secondary data taken from IICG and annual reports on IDX as well as company websites with data collection techniques using purposive sampling method. Analysis of the data used is multiple linear regression. The research population is the issuers participating in the Indonesian Institute of Corporate Governance (IICG) and listing on the Indonesia Stock Exchange during the observation period of 2013 to 2017. The sample in this study amounted to 45 with 9 issuers each year.The results of this study indicate that the application of good corporate governance has a positive effect on the cost of equity capital, and corporate social responsibility disclosure has a negative effect on the cost of equity capital.

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Pengaruh Good Corporate Governance Dan Intellectual Capital Disclosure Terhadap Cost of Equity Capital

Cited by 7 publications

References 6 publications

Corporate Governance and Profitability on the Timeliness of Financial Reporting: An Empirical Study of the Mining Sector

Corporate Governance and Profitability on the Timeliness of Financial Reporting: An Empirical Study of the Mining Sector

Determinants Intellectual Capital of Banking Companies in Indonesia

Analysis of Good Corporate Governance and Corporate Social Responsibility Disclosure on Cost of Equity Capital in Listing CGPI and BEI 2013-2017

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