Agus Munandar, Agus
Program Studi Akuntansi Universitas 17 Agustus 1945 Jakarta

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Journal : Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT

DAMPAK KINERJA DAN LEVEL ETIKA TERHADAP KETERBACAAN PENGUNGKAPAN Munandar, Agus
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 3 No 3 (2018)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.854 KB) | DOI: 10.36226/jrmb.v3i3.156

Abstract

This Research aims to investigate the reporting mechanism based on its financial performance and ethics. This research using experimental methods for confirming these findings, and considers ethics level as a moderating effect on its opportunist motivation of managers. The findings of this research show that performance affects the readability of disclosures. It consistent with previous findings. Beside that, this research also indicates that ethics have an impact on disclosure readability. Then, ethics can marginally moderate relationshipfinancial performance and disclosure readability. Keywords: Readibility, Performance, Experimental methods
ANALISIS HUBUNGAN DEWAN KOMISARIS INDEPENDEN, VOLUNTARY DISCLOSURE, FIRM SIZE DAN COST OF DEBT Nurdiniah, Dade; Munandar, Agus
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (101.732 KB)

Abstract

Purpose- This study aims to analyze the relationship of the independent board of commissioners, voluntary disclosure, and firm size to the cost of debt. Design/methodology/approach- The population of this research is property and real estate companies listed on the Indonesia Stock Exchange in 2014-2016. The method of selecting samples using purposive sampling criteria. The analytical method in this study is multiple linear regression analysis. Findings- The results showed that the independent board of commissioners and firm size had no effect on the cost of debt while voluntary disclosure had a negative effect on the cost of debt. Limitations- Limitations in this study: (1) this study only uses property and real estate companies as research objects listed on the Indonesia Stock Exchange; (2) The study period is only 3 (three) years as a sample; and (3) the variables in this study are only three independent variables. Keywords: Independent board of commissioners, Firm size, Voluntary disclosure, Cost of debt.