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All Journal Jurnal Akuntansi & Auditing Indonesia E-Jurnal Akuntansi Universitas Udayana Jurnal Dinamika Akuntansi Jurnal Akuntansi Multiparadigma AFEBI Accounting Review JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Kajian Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Management Diseminasi : Jurnal Pengabdian kepada Masyarakat DEDIKASI: Community Service Reports Ilomata International Journal of Management
Agung Nur Probohudono
Universitas Sebelas Maret
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Mechanical Engineering Physics Social Sciences Other

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Journal : E-Jurnal Akuntansi Universitas Udayana

 1 
Independent Board Terhadap Pengungkapan Akuntansi Manajemen Strategis: Peran Proprietary Cost & Cost Of Capital Sebagai Variabel Moderasi Setianingtyas Honggowati; Djoko Suhardjanto; Agung Nur Probohudono; Andi Asri Hapsari
E-Jurnal Akuntansi Vol 33 No 10 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i10.p19

Abstract

Information asymmetry, agency problems and disclosure are important aspects of modern capital markets. This research aims to measure the extent of Strategic Management Accounting (AMS) disclosure and examine the influence of the independent board on the level of AMS disclosure. This research uses proprietary cost and cost of capital as moderating variables. This research uses data from 545 manufacturing companies listed on the Indonesia Stock Exchange from 2016 - 2020. This research uses multiple linear regression with panel data to test the influence of independent boards on the level of AMS disclosure. In addition, this research uses Moderated Regression Analysis to test the role of proprietary costs and cost of capital as moderating variables. The research results show that independent boards have a positive effect on AMS disclosure when there is a trade-off between the benefits and costs of AMS reporting for shareholders. Keywords: Independent Boards; SMA Disclosure; Proprietary Cost; Cost of Capital
Co-Authors Agita Zafi Rahmasari An Nurrahmawati Andi Asri Hapsari Arifah, Siti Bagas Narendra Parahita Bandi Bandi Dian Perwitasari Didik Prasetyanto Djoko Suhardjanto Djuminah Doddy Setiawan Estetika Mutiaranisa Kurniawati Evi Gantyowati Hasim Hasim Khresna Bayu Sangka Krisnadi Permana Lies Nurhaini Nur Chayati Okta Hadi Nurcahyono RAHMAWATI RAHMAWATI Ricky Handoko Rio Pramudhana Faizal Saktiana Rizki Endiramurti Setianingtyas Honggowati Setianingtyas Honggowati Totok Budisantoso Wahyu Widayat Yeni Priatna Sari, Yeni Priatna