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All Journal Journal The Winners Binus Business Review
Lidiyawati Lidiyawati
Bina Nusantara University
Economics, Econometrics & Finance Social Sciences

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Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies Rosinta Ria Panggabean; Nuraini Sari; Lidiyawati Lidiyawati; Evi Steelyana
The Winners Vol. 15 No. 2 (2014): The Winners Vol. 15 No. 2 2014
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v15i2.626

Abstract

Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR) reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.
The Effect of Ratio, Issuance of Stocks and Auditors’ Quality toward the Timeliness of Financial Reporting on the Internet by Consumer Goods Sector Companies in Indonesia Lidiyawati Lidiyawati; Ratih Wulandari
Binus Business Review Vol. 6 No. 3 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i3.954

Abstract

This study was conducted to analyze the factors that affect the timeliness of financial reporting on the Internet in the Consumer Goods sector companies listed in Indonesia Stock Exchange (IDX). Variables used were leverage, profitability, size of company, the issuance of stock and the quality of auditors. Data analysis method used was logistic regression at the 0.05 level. The data used were secondary data and using sample Consumer Goods companies listed in the Indonesia Stock Exchange in 2010-2012. This study tested the effect of variable leverage, profitability, firm size, auditor quality stocks, and the timeliness of financial reporting on the Internet. The results obtained from these tests support the timeliness of audit quality of financial reporting on theInternet. However, other variables such as leverage, profitability, firm size, stock issuance did not support the timeliness of financial reporting on the Internet.
Analysis on Corporate Governance Influences toward Banking Efficiency with Bank Category as Moderator Variable Lidiyawati Lidiyawati
Binus Business Review Vol. 6 No. 1 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i1.996

Abstract

Corporate governance system of Sharia financial institution that based on Islamic law may result more  variables principles then conventional owns. The restriction of usury are highly speculative transaction, embedded prohibited matter are main features in Sharia business institution. Sharia Supervisory Board, as board that supervises banking practices conforms to Sharia stipulations, hold strong important role within Islamic banking. Both important points above had direct effects on efficiency which attained by Islamic banking compared with conventional banking. This study examines the influence of corporate governance implementation toward efficiency banking sector with bank category as moderator variable. This study hypothesize that corporate governance has significant influences toward bank’s efficiencies, the influence of corporate governance toward Islamic bank efficiencies is higher than conventional bank, and level of Islamicbank efficiencies is higher than conventional bank. Measurement of efficiencies is using Stochastic Frontier Approach program, and then using SPSS in procces hypothetical model. The results of the study do not support the hypothesis. Examined result shows that statically corporate governance is not influenced by bank efficiency achievement. Corporate governance influences over Islamic bank has not show higher significance than conventional and Islamic bank efficiencies remain steady. Data limitations, complexity of the efficiency measures and the complexity of the operation of Islamic banks may explain the finding.
Co-Authors Evi Steelyana Nuraini Sari Ratih Wulandari Rosinta Ria Panggabean