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All Journal Maker: Jurnal Manajemen The Indonesian Journal of Accounting Research
Phua Lian Kee
Universiti Sains Malaysia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KOMITMEN PIMPINAN, KEMAMPUAN SUMBER DAYA MANUSIA (SDM), DAN PENERAPAN SISTEM AKUNTANSI INSTANSI (SAI) TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN MENGGUNAKAN PATH ANALYSIS Muliyani Muliyani; Phua Lian Kee; The Sin Yin
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 7, No 2 (2021): Volume 7 Nomor 2 Tahun 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v7i2.372

Abstract

Tujuan penelitian ini adalah untuk menganalisis hubungan antara komitmen pimpinan, kemampuan SDM, dan penerapan SAI terhadap kualitas informasi laporan keuangan Kementerian/Lembaga (LKKL). Hal ini penting untuk diteliti karena laporan keuangan yang berkualitas merupakan bentuk transparansi dan akuntabilitas dalam pengelolaan dana publik. Survey berdasarkan purposive sampling method dilakukan kepada 168 responden. Responden terdiri dari operator, verifikator, dan validator dalam proses penyusunan laporan keuangan di lingkungan Direktorat Pendidikan Tinggi. Pengujian dengan analisis jalur menunjukkan bahwa penerapan SAI berpengaruh langsung terhadap kualitas LKKL dengan nilai koefisien 0,147. Komitmen pimpinan dan kemampuan SDM secara empiris terbuksi berpengaruh signifikan terhadap penerapan SAI. Kata kunci: kualitas LKKL, penerapan SAI, komitmen pimpinan, kemampuan SDM, analisis jalur
Corporate Governance and Corporate Transparency of Indonesian Listed Companies SAIFUL SAIFUL; PHUA LIAN KEE; HASNAH HARON
The Indonesian Journal of Accounting Research Vol 15, No 3 (2012): IJAR September 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.256

Abstract

During Asian financial crisis in 1997, some Indonesian listed companies suffered by decreasing firm value and poor performance. The dominant factors that contributed to Asian financial crisis are poor corporate governance and a lack of transparency. As an attempt to improve corporate governance practice of Indonesian corporations, some reforms have been conducted by Indonesian regulatory authorities such as the code of good corporate governance with the objective to maximize shareholder and firm value by enhancing transparency, accountability, reliability, responsibility, and fairness. This study examined the relationship between those corporate governance attributes and corporate transparency of Indonesian listed companies by exploring the purposive sampling method, 88 companies were selected as the sample of this study. The finding of this study showed that board size and proportion of independent member on board positively affect corporate transparency. It means the corporate transparency will increase since the companies have large board and higher proportion of independent member on boards. In contrast, the proportion of board of directors who have family relationship is negatively associated with corporate transparency. It implies that family boards tend to advise management to disclose less information to public (less transparent) since they can get the informational benefit by transferring that information to their family. Meanwhile, the influence of family ownership, institutional ownership, management ownership, and foreign ownership on corporate transparency was not be supported by this study.
Co-Authors Hasnah Haron Muliyani Muliyani Saiful Saiful The Sin Yin