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All Journal International Journal of Evaluation and Research in Education (IJERE) E-Jurnal Akuntansi Universitas Udayana Jurnal Ekonomi Jurnal Kelautan Nasional Jurnal Akuntansi Al-Mal:Jurnal Akuntansi dan Keuangan Islam Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Study & Accounting Research Journal Research of Social Science, Economics, and Management
Agustin Fadjarenie
Universitas Mercu Buana
Religion Arts Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Journal Research of Social Science, Economics, and Management

 1 
The Effect of Board of Directors Narcism, The Board of Directors' Bonus Scheme, And The Ceo's Duality on Financial Reporting Quality Suryadi Suryadi; Agustin Fadjarenie
Journal Research of Social Science, Economics, and Management Vol. 2 No. 3 (2022): Journal Research of Social Science, Economics, and Management
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1614.463 KB) | DOI: 10.59141/jrssem.v2i03.262

Abstract

This study aims to explain the effect of Board of Directors Narcissism on Financial Reporting Quality; the effect of the Board of Directors Bonus Scheme on the Quality of Financial Reporting; and The Effect of CEO Duality on Financial Reporting Quality. This research method is quantitative causal type which is asymmetric. The research locations are all state-owned companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The technique of collecting data is through surveys on secondary data on the IDX official website (www.idx.co.id). The data analysis technique is linear regression of panel data with the help of Eviews 9.0 software. The results showed that the Narcissism of the Board of Directors had a negative and significant effect on the Quality of Financial Reporting; The Board of Directors Bonus Scheme has a positive and insignificant effect on the Quality of Financial Reporting; and CEO Duality has a negative and insignificant effect on the Quality of Financial Reporting. The results of this study as input for the company are that the Narcissism of the Board of Directors, and Dualism of the CEO are not good for the company, so they must be prevented or minimized.
Effect of Directors' Bonus Compensation, Institutional Ownership and Size of The Board of Directors on Profit Management Wike Handayani; Agustin Fadjarenie
Journal Research of Social Science, Economics, and Management Vol. 2 No. 6 (2023): Journal Research of Social Science, Economics, and Management
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2010.306 KB) | DOI: 10.59141/jrssem.v2i06.360

Abstract

The current business development is very fast, which encourages organizations to be able to continue to present reliable and accountable financial information for their users. Reliable financial information is very necessary for decision-makers, especially stakeholders and potential investors, especially to make investments. Unqualified and reliable financial statements produce Earning Management and Financial Fraud Reporting. Research design is a blueprint, that is, a design for collecting, measuring, and analyzing data, which is designed to answer the formulation of problems. This study used a descriptive research design. This research is research with a quantitative approach. The purpose of this study is to analyze the influence between exogenous variables to endogenous variables, so this study is a type of Causal research. The type of quantitative research in this study is causal studies, which is a type of research based on the concept of cause. The conclusion of the results of this study is that CEO bonus compensation and the size of the board of directors have a positive effect on earnings management.
Effect of Board of Directors Size, Board of Directors Characteristics, Ownership Structure, and Company Size on The Quality of Sustainability Reporting Disclosures Dwi Setiawan; Agustin Fadjarenie; Lin Oktris
Journal Research of Social Science, Economics, and Management Vol. 2 No. 8 (2023): Journal Research of Social Science, Economics, and Management
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v2i08.404

Abstract

This study aims to analyze the quality of Sustainability Reporting disclosures and test the factors that influence them. The quality of Sustainability Reporting disclosures is identified using content analysis techniques based on the GRI Standards. GRI Standards is the latest guideline launched by the Global Reporting Initiative which became effective in 2018 in Indonesia. Factors influencing the quality of Sustainability Reporting disclosures were tested using quantitative methods of multiple regression analysis. This study used 36 samples obtained through purposive sampling from infrastructure sector companies listed on the Indonesia Stock Exchange that disclosed sustainability reporting for the 2016-2021 period. The results showed that the quality of sustainability reporting in Indonesia is still relatively low at 17.41%. This implies that voluntary sustainability reporting disclosures make companies less motivated to make in-depth disclosures. The number and characteristics of the company's board of directors have a significant influence and the ownership structure and size of the company have a significant positive influence on the quality of sustainability reporting.
Co-Authors Ahmad Raymond Trilaksana Albert Albert Deden Tarmidi, Deden Dhina Arriyana Dwi Setiawan Leo Nardus Rowa Lewar Lin Oktris Mohammad Khafid Laili Nanda Fatar Julaidi Petrus Paternus Wogo Rahmiyatus Syukra Suryadi Suryadi Wike Handayani Yulia Apni Nur Anisah