Peran Entrenchment Effect Dari Konsentrasi Kepemilikan Untuk Peningkatan Kualitas Laba

Lestari, Yessy Aryanti; Naimah, Zahroh

doi:10.21776/ub.jamal.2020.11.2.19

Cited by 2 publications

(1 citation statement)

References 33 publications

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“…Sebaliknya, di negara-negara Anglo Saxon seperti Inggris dan Amerika Serikat, struktur kepemilikan relatif sangat menyebar. Kepemilikan saham dikatakan terkonsentrasi jika sebagian besar saham dimiliki oleh sebagian kecil individu atau kelompok, sehingga pemegang saham tersebut memiliki jumlah saham yang relatif dominan dibandingkan dengan lainnya (Lestari & Naimah, 2020) Ada beberapa cara yang digunakan untuk meningkatkan kualitas manajemen risiko yaitu salah satunya memastikan adanya pemegang saham mayoritas dalam suatu perushaan dengan minimal satu pemegang saham besar. Penelitian (Desender, 2007 dalam penelitian Triani 2016) menemukan bahwa pada perusahaan dengan kepemilikan terkonsentrasi, pemegang saham mayoritas memiliki preferensi yang kuat untuk mengendalikan manajemen, mengurangi biaya agensi, dan meningkatkan peran pengawasan pada perusahaan tempat mereka berinvestasi KK = (Jumlah Kepemilikan Saham Terbesar)/(Total Saham Perusahaan) x100%…”

Section: Konsentrasi Kepemilikanunclassified

Pengaruh Dewan Direksi, Risk Management Committee Dan Konsentrasi Kepemilikan Terhadap Enterprise Risk Management

Masri

Muslih

2022

JIE

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This study aims to examine the effect of the board of directors, ownership concentration and risk management committee on the disclosure of enterprise risk management in manufacturing sector family companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample selection technique used was purposive sampling and obtained 30 manufacturing sector families for the 2016-2020 period so that the total sample used in this study was 150 samples. The data analysis method used is panel data regression analysis using Eviews version 11. Based on the results of the study, the variables of the board of directors, concentration of ownership and risk management committee simultaneously have a significant effect on enterprise risk management disclosure. Partially, the board of directors’ variable has a significant positive effect and ownership concentration has a significant negative effect on enterprise risk management disclosure. Meanwhile, the risk management committee has no effect on the disclosure of enterprise risk management. Keywords : Board of Directors, Concentration of Ownership, Enterprise Risk Management Management Committee.

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Section: Konsentrasi Kepemilikanunclassified

Pengaruh Dewan Direksi, Risk Management Committee Dan Konsentrasi Kepemilikan Terhadap Enterprise Risk Management

Masri

Muslih

2022

JIE

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Pengaruh Faktor Internal Perusahaan Terhadap Pengungkapan Aset Biologis Pada Perusahaan Agrikultur

Aurelliza,

Elsa Imelda

2024

EKOMA

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The purpose of this study is to analyze the effect of biological asset intensity, profitability, company size, and ownership concentration on biological asset disclosure based on PSAK 241 in agricultural companies listed on the IDX, with 18 agricultural companies for the period 2018-2022 obtained through purposive sampling techniques. The findings of the study indicate a significant positive effect between biological asset intensity and ownership concentration on biological asset disclosure, which means that the company's commitment to disclosing biological assets in its annual report will increase along with the number of biological assets owned and ownership concentration.

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Peran Entrenchment Effect Dari Konsentrasi Kepemilikan Untuk Peningkatan Kualitas Laba

Cited by 2 publications

References 33 publications

Pengaruh Dewan Direksi, Risk Management Committee Dan Konsentrasi Kepemilikan Terhadap Enterprise Risk Management

Pengaruh Dewan Direksi, Risk Management Committee Dan Konsentrasi Kepemilikan Terhadap Enterprise Risk Management

Pengaruh Faktor Internal Perusahaan Terhadap Pengungkapan Aset Biologis Pada Perusahaan Agrikultur

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