The Determinants of German Corporate Governance Ratings

Drobetz, Wolfgang; Gugler, Klaus; Hirschvogl, Simone

doi:10.4337/9781848449053.00022

Cited by 7 publications

(6 citation statements)

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“…Dampak negatif, dengan semakin terkonsentrasinya kepemilikan saham, maka pemegang saham terbesar akan lebih menguasai perusahaan dan semakin mempengaruhi dalam pengambilan keputusan. Para pemegang saham terbesar menganggap bahwa pengungkapan tanggung jawab sosial dalam laporan keuangan menjadi tidak penting (Drobetz et al, 2004). Sufian dan Zahan (2013) menunjukkan bahwa konsentrasi kepemilikan berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan.…”

Section: Konsentrasi Kepemilikan Dan Pengungkapan Tanggung Jawab Sosiunclassified

Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Susanto

Joshua

2019

EKUITAS

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The purpose of this study was to get empirical evidence about the effect of corporate governance and firm characteristic on corporate social responsibility disclosure. The corporate governance include board size, board independent, audit committee, ownership concentration, foreign ownership and public ownership. The firm characteristic include firm size, leverage, firm age, type of industry and profitability. Sample of this study consisted of 690 data from 179 non finance companies listed in Indonesia Stock Exchange from 2011 to 2014 and selected by purposive sampling method. Data were analyzed by multiple regression analysis. The results showed thatboard independent, audit committee, ownership concentration, public ownership, firm size and type of industry have an effect on corporate social responsibility disclosure. While the board size, foreign ownership, leverage, firm age and profitability have no effect on corporate social responsibility disclosure.The better the corporate governance, the control and supervision of management to disclose information about corporate social responsibility is increasing. The bigger the company, the greater the demand for the company to disclose information about corporate social responsibility.

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Section: Konsentrasi Kepemilikan Dan Pengungkapan Tanggung Jawab Sosiunclassified

Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Susanto

Joshua

2019

EKUITAS

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“…Rasio ini memberikan indikasi bagi manajemen mengenai penilaian investor terhadap kinerja perusahaan di masa lampau dan kemungkinan prospek ekonomi perusahaan di masa mendatang. Dunerv dan Kim (2002), Klapper dan Love (2003), dan Drobetz et al (2004) menemukan bahwa nilai perusahaan yang diukur dengan menggunakan Tobin's Q berpengaruh positif terhadap tingkat CG perusahaan.…”

Section: Pengaruh Nilai Perusahaan Terhadap Cg Ratingunclassified

Determinasi Corporate Governance Rating: Analisis Profitabilitas, Ukuran Perusahaan, Leverage, Pertumbuhan Dan Nilai Perusahaan (Literature Review Manajemen Keuangan)

Sari

2021

JEMSI

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Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan fenomena hubungan atau pengaruh antar variabel. Artikel ini mereview Determinasi Corporate Governance Rating : Analisis Profitabilitas, Ukuran Perusahaan, Leverage, Pertumbuhan, dan Nilai Perusahaan (Literature Review Manajemen Keuangan). Hasil dari library research ini adalah bahwa: 1) Profitabilitas berpengaruh positif terhadap corporate governance rating; 2) Ukuran perusahaan berpengaruh positif terhadap corporate governance rating; 3) Leverage berpengaruh positif terhadap corporate governance rating; 4) Pertumbuhan berpengaruh positif terhadap corporate governance rating; 4) Nilai Perusahaan berpengaruh terhadap corporate governance rating.

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“…Nesse sentido, ambas possuem incentivos para adotar boas práticas de governança corporativa. Entretanto, muitos estudos empíricos apresentam evidências de que o tamanho da empresa tem uma forte influência (efeito positivo) sobre a qualidade das práticas de governança corporativa (BEINER et al, 2003;BLACK;JANG;BROWN;CAYLOR, 2004;DROBETZ;GUGLER;HIRSCHVOGL, 2004;GOMPERS;ISHII;METRICK, 2003;GURIEV et al, 2003). As empresas maiores tendem a ter melhores práticas de governança corporativa.…”

Section: Qualidade Das Práticas De Governança Corporativaunclassified

Quality Determinants of Corporate Governance Practices of Brazilian Companies of Traded that Have Public Investment

Almeida

Santos

Ferreira

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The Determinants of German Corporate Governance Ratings

Cited by 7 publications

References 0 publications

Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Pengaruh Tata Kelola Perusahaan Dan Karakteristik Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan

Determinasi Corporate Governance Rating: Analisis Profitabilitas, Ukuran Perusahaan, Leverage, Pertumbuhan Dan Nilai Perusahaan (Literature Review Manajemen Keuangan)

Quality Determinants of Corporate Governance Practices of Brazilian Companies of Traded that Have Public Investment

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