scholarly journals Corporate governance compliance versus Syaria’ compliance and its link to firm’s performance in Malaysia

2009 ◽  
Vol 6 (4) ◽  
pp. 148-158
Author(s):  
Noriza Mohd Saad
Keyword(s):  
Corporate Governance ◽  
Best Practices ◽  
Board Of Directors ◽  
Multiple Regression ◽  
Annual Report ◽  
Pearson Correlation ◽  
T Test ◽  
Regression Analyses ◽  
Preliminary Results ◽  
Compliance Versus

The purpose of this study is to investigate level of compliance by corporate governance (CG) code of best practices and sharia’ principles among public listed companies in main board of Bursa Malaysia and to provide insights view in determining significance association between the corporate governance and sharia’ compliance with firm’s performance. Corporate governance compliance was measured by three board of directors (henceforth; BOD) facets; (i) director’s remuneration, (ii) directors training and (iii) number of family members. Meanwhile, syaria’ compliance is based on six proxies, (i) riba, (ii) gambling, (iii) sale of non halal product, (iv) conventional insurance, (v) entertainment and (vi) stockbroking. The data are gathered from the analysis of companies’ annual report and Thompson DataStream for a sample of 147 companies (for corporate governance compliance) and 36 companies (for syaria’ compliance) over the period of 2003 to 2007. The study employs multiple regression analyses, independent sample T-test and Pearson correlation on the hypotheses tested. The preliminary results reveal most of the company has complied well with the code of best practices and syaria’ principles and there is a significant association to the firm’s performance besides syaria’ compliance firms show a better performance compared to corporate governance compliance firms.

Relation of Maximal Ankle Dorsiflexion Angle and Passive Resistive Torque to Passive-Elastic Stiffness of Ankle Dorsiflexion Stretch

2002 ◽  
Vol 95 (1) ◽  
pp. 323-325 ◽  
Author(s):  
Richard L. Gajdosik ◽  
Ann K. Williams
Keyword(s):  
Multiple Regression ◽  
Pearson Correlation ◽  
Correlation Coefficients ◽  
Elastic Stiffness ◽  
Ankle Dorsiflexion ◽  
Regression Analyses ◽  
Moderate Correlation ◽  
Ankle Stiffness ◽  
Resistive Torque ◽  
Clinical Measurements

The maximal passive ankle dorsiflexion angle and the maximal passive resistive torque at this angle were measured for 81 women 20 to 84 years of age and correlated with the passive-elastic stiffness (stiffness) of an ankle dorsiflexion stretch. Pearson correlation coefficients and multiple regression analyses were used to examine whether the two clinical measurements could predict ankle stiffness. The maximal passive resistive torque showed a moderate correlation with stiffness in the full stretch range ( r = .69) and high correlation with stiffness in the last half of the full stretch range ( r = .84). The maximal dorsiflexion angle showed a low correlation with stiffness in the full stretch range ( r = .27) and in the last half of the full stretch range ( r = .36). The maximal passive resistive torque and the dorsiflexion angle together accounted for 54% of the stiffness variance in the full stretch range and 76% of the stiffness variance in the last half of the full stretch range. Thus, the clinical measurements of the maximal passive dorsiflexion angle and the maximal passive resistive torque were directly and significantly related to the ankle dorsiflexion passive-elastic stiffness and good predictors of stiffness in the last half of the passive ankle dorsiflexion stretch.

scholarly journals Do aggression and impulsivity dominate dark triad across genders?

2020 ◽  
Author(s):  
Anupriya Singh ◽  
Aisha Naeem ◽  
Komal Chandiramani
Keyword(s):  
Gender Differences ◽  
Standard Deviation ◽  
Pearson Correlation ◽  
Correlation Method ◽  
Dark Triad ◽  
T Test ◽  
Descriptive Statistics ◽  
Regression Analyses ◽  
Future Directions ◽  
Significant Relationships

The study investigated gender differences in Overall Dark Triad (Machiavellianism, Narcissism, and Psychopathy), Aggression, Impulsivity, and impact of Dark triad on Aggression and Impulsivity. Data was collected from 214 young adults. Analyses was done using descriptive statistics (mean and standard deviation). T-test was employed to analyze gender differences. Pearson Correlation Method and Multiple regression were used to assess the relation and prediction amongst the variables, respectively. T-test suggested significant gender differences in Machiavellianism, Psychopathy, and Overall Dark Triad, with females scoring high than males. No gender difference was observed in Aggression and Impulsivity. Correlation and regression analyses revealed several significant relationships between the above constructs. The research was concluded by briefly foregrounding some of the study’s implications and future directions.

scholarly journals MENGGUNAKAN MD&A UNTUK MENINGKATKAN PERKIRAAN PENDAPATAN DAN REAKSI INVESTOR (STUDI EMPIRIS PERUSAHAAN GO PUBLIC DI INDEKS SAHAM SYARIAH INDONESIA)

2020 ◽  
Vol 4 (2) ◽  
pp. 309-332
Author(s):  
Mila Alim Bahri
Keyword(s):  
Corporate Governance ◽  
Stock Returns ◽  
Trading Volume ◽  
Stock Return ◽  
Annual Report ◽  
Market Reaction ◽  
T Test ◽  
Stock Index ◽  
Volume Activity ◽  
Purposive Sampling

Abstract This study aims to provide empirical evidence of investors' reactions to disclosure management discussion and analysis (MD&A) and Trading Volume Activity (TVA) in companies listed on the Indonesia Stock Exchange from 2013 to 2018. The motivation for this research is that there are not many studies in Indonesia. which investigated the effects of MD&A on investor decisions which are illustrated by the market reaction to stock returns and volume of trading activity (TVA). This research is a quantitative study using secondary data as a source of data collection with the population of companies registered in ISSI for the 2013-2018 period. With the purposive sampling technique, 30 companies were obtained based on the highest average daily transaction value in the regular market listed in the JII (Jakarta Islamic Index). The final data used in this study are those obtained from the Annual Report of companies listed on the Indonesian Sharia Stock Index (ISSI) and JII, the Corporate Governance Perception Index (CGPI) data from the survey results of The Indonesian Institute of Corporate Governance (IICG) for the period 2013-2018. Yahoo Finance Historical Prices list for the period 2013-2018, and SWA Magazine for the period 2013-2018. Then, hypothesis testing is carried out using multiple linear regression tests and partial non-parametric correlation. The results show that (1) there is a significant positive relationship of MD&A disclosure on stock returns and (2) there is a disclosure of a significant positive effect of MD&A on trading volume activities (TVA). This study also adds a paired sample t-test to find out the difference before and after the stock price and TVA. Keywords: Management's Discussion and Analysis (MD&A), Market Reaction, Stock Return, Trading Volume Activity.   Abstrak Penelitian ini bertujuan untuk memberikan bukti empiris dari reaksi investor terhadap pengungkapan manajemen diskusi dan analisis (MD&A) dan Trading Volume Activity (TVA) pada perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2013 sampai dengan 2018. Motivasi penelitian ini adalah belum banyaknya studi di Indonesia yang menyelidiki efek MD&A pada keputusan investor yang diilustrasikan oleh reaksi pasar terhadap pengembalian saham dan volume aktivitas perdagangan (TVA). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder sebagai sumber pengumpulan data dengan populasi perusahaan yang terdaftar di ISSI periode 2013-2018. Dengan teknik Purposive Sampling sehingga diperoleh 30 perusahaan berdasarkan rata-rata nilai transaksi harian di pasar regular tertinggi yang terdaftar dalam JII (Jakarta Islamic Indeks). Data akhir yang digunakan dalam penelitian ini adalah yang diperoleh dari Annual Report perusahaan yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) dan JII, data Corporate Governance Perception Index (CGPI) hasil survei The Indonesian Institute of Corporate Governance (IICG) periode 2013-2018, daftar Historical Prices Yahoo Finance periode 2013-2018, dan Majalah SWA periode 2013-2018. Kemudian, pengujian hipotesis dilakukan dengan menggunakan beberapa uji regresi linear dan korelasi non-parametrik parsial. Hasilnya menunjukkan bahwa (1) ada hubungan positif yang signifikan dari pengungkapan MD&A pada pengembalian saham dan (2) ada pengungkapan efek positif yang signifikan dari MD&A pada aktivitas volume perdagangan (TVA). Studi ini juga menambahkan pairedsampel t-test untuk mengetahui perbedaan sebelum dan sesudah harga saham dan TVA. Kata kunci: Management's Discussion and Analysis (MD&A), Market Reaction, Stock Return, Trading Volume Activity.

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP DISCRETIONARY ACCRUALS PADA EMITEN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA

2017 ◽  
Vol 17 (1) ◽  
pp. 23
Author(s):  
Makhdalena Makhdalena
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Board Of Directors ◽  
Audit Committee ◽  
Banking Sector ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Discretionary Accruals

In the late 2000s, the bankruptcy of giant corporations was due to accounting manipulation or called as discretionary accruals, has made accounting experts increasing attention to corporate governance that consist of (1) board of directors and (2) audit committee. This study purposes to obtain clarity empirical from the influence of its corporate governance to discretionary accruals. The population of this research is the banking sector companies listed on the Indonesia Stock Exchange as many as 31 companies and has been scrutinized. Mean while, the collection of data method use secondary data which obtained through each company’s annual report and whereas the data anlysis method uses path analysis with SPSS. As a reseach result, this study found influences of corporate governance, that are (1) board of directors and (2) audit committee on discretionary accruals either simultaneously or partially in the banking sector companies listed on the Indonesia Stock Exchange has proven to be exist and working effectively.

scholarly journals Factors influential to the acceptance of managerial accounting tools in Tra Vinh’s small and medium enterprises

Accounting ◽  
2022 ◽  
Vol 8 (1) ◽  
pp. 75-80 ◽  
Author(s):  
Quang Linh Huynh
Keyword(s):  
Corporate Governance ◽  
Multiple Regression ◽  
Small And Medium Enterprises ◽  
Environmental Uncertainty ◽  
Business Environment ◽  
Organizational Size ◽  
Regression Analyses ◽  
Managerial Accounting ◽  
Medium Enterprises ◽  
Positive Impacts

Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts on the acceptance of managerial accounting tools in business. The structure of corporate governance and the usefulness of managerial accounting tools are the two strongest factors determining the acceptance of managerial accounting tools in business. The current research will help directors in Tra Vinh’s enterprises establish efficient managerial accounting tools in business that are suitable to the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence, and organizational size, so that they can gain the best possible effectiveness.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KINERJA LINGKUNGAN

2015 ◽  
Vol 3 (3) ◽  
pp. 837
Author(s):  
Agus Widarsono ◽  
Cantika Putri Hadiyanti
Keyword(s):  
Empirical Evidence ◽  
Multiple Regression ◽  
Environmental Performance ◽  
Research Method ◽  
Sampling Method ◽  
Annual Report ◽  
Secondary Data ◽  
T Test ◽  
Simultaneous Test ◽  
Descriptive Method

This study aims to test and obtain empirical evidence of factors that affect the environmental performance partially and simultaneously. Factors studied in this research are profitability, leverage and liquidity. The research method used is descriptive method verifikatif. With verificative testing using multiple regression, partial test (t test) and simultaneous test (F test). The data used are secondary data that is the company's annual report and PROPER report of Ministry of Environment as sample in the research. The sample of research is 11 State-Owned Enterprise (BUMN) Year 2009-2013 taken by using purposive sampling method. The results of this study indicate that profitability, leverage and liquidity have no significant effect on environmental performance partially. And profitability, leverage, and profitability have no significant effect on environmental performance simultaneously.

scholarly journals Corporate Governance in the Banking Industry of Kosovo

2019 ◽  
Vol 7 (3) ◽  
pp. 20-34 ◽  
Author(s):  
Arber Hoti ◽  
Arben Dermaku
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Multiple Regression Analysis ◽  
Board Of Directors ◽  
Multiple Regression ◽  
Commercial Banks ◽  
Banking Sector ◽  
Board Members ◽  
The Board Of Directors

The main purpose of this research is to study the impact of corporate governance on the financial performance of the banking sector in Kosovo. To analyze this impact, the Pearson correlation coefficient, multiple regression analysis related to the board size and board independence and banking sector performance in Kosovo were applied. The key corporate governance variables that have been studied in this research are: (i) size of the board of directors, (ii) the independence of the board of directors (the ratio between non-executive directors and the total number of board members). The data for this research were collected from the annual reports and audited financial statements of commercial banks in Kosovo for the 12 year period (2006-2017) and from questionnaires addressed to board members of commercial banks in Kosovo as well as other publications from relevant local institutions such as the Central Bank of Kosovo (CBK), Statistical Office of Kosovo (SOK), Tax Administration of Kosovo (TAK), etc. The results of the multiple regression analysis regarding the influence of the board of directors on the financial performance of the banking sector indicate that: the size of the board of directors and the independence of the board of directors have a positive and significant impact on the financial performance of the banking sector in Kosovo, expressed through return on assets (ROA) and return on equity (ROE). Findings of this research are in line with the findings of other researchers in this field and confirm the assertion that the management of the above variables improves and has a positive impact on the financial performance of banks in Kosovo.

scholarly journals Pengaruh Good Corporate Governance Terhadap Environmental Disclosure

Akuntabilitas ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 215-226
Author(s):  
Eny Suprapti ◽  
Farhan Achmad Fajari ◽  
Achmad Syaiful Hidayat Anwar
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Multiple Regression ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Environmental Problems ◽  
Managerial Ownership ◽  
Environmental Disclosure ◽  
Good Corporate Governance ◽  
The Board Of Directors

Environmental problems become things that have not been considered for the companies. This Study aims to determine the effect good corporate governance to environmental disclosure. Good Corporate Governance is a system to controlling management, where GCG is proxied by the board of directors, board of commissioners, institutional ownership, managerial ownership, and audit committee. This reaserch use non financial companies listed on BEI. The research sample 30 companies. Measurement of environmental disclosure uses GRI – G4 index is 34 index.  This study using multiple regression. Based on the results of the study found good corporate governanceis proxieduse board of directors and board commissioners there isn’teffect on environmental disclosure.The results institutional ownership, managerial ownership, and audit committee effect on environemental disclosure

scholarly journals ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA

MAKSIMUM ◽  
2019 ◽  
Vol 8 (2) ◽  
pp. 86
Author(s):  
Ika Listyawati ◽  
Ida Kristiana
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Annual Report ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Foreign Ownership ◽  
Capital Adequacy ◽  
Government Ownership ◽  
Independent Variables ◽  
The Board Of Directors

Corporate governance is still a major problem during financial periods such as Indonesia. Especially, financial institutions  have  carried  out  reforms  to  improve  goals  and stakeholders. The purposeof this study is to measure corporate governance and in a banking environment that is specific to corporategovernance.The independent variables used in this study are ownership structures consisting of controllingshareholder ownership, foreign ownership, government ownership; the size of the board of  directors;  the sizeof the board of commissioners; independent commissioner; CAR. The sample of this study is a general bankingcompany located in Indonesia which is listed on the Indonesia Stock Exchange (BEI) for the period 2010-2014.This research data is derived  from  the  annual  report  of  the  bank  (annual  report)  for  the  period  20102014 whichis obtained fromthewebsiteof eachof the banks, theIndonesianBankingDirectory,Indonesian Capital Market Directory(ICMD).Theanalyticalmethodusedismultiple linear regression in accordance with the research objectives that analyzethe effect of independent variables on the dependentvariable. Thepurposivesamplingmethodisusedtodeterminethesampleofchoice.Fro this method,get26 samples of commercial banks.The results of the analysis found that  Controlling  Shareholder  Ownership  (OWN)  andGovernment Ownership (GOV) showed a negative relationship not significant to banking performance.However, for Foreign Ownership (FOR), Board of Directors Size  (BOD), Board  of  Commissioners  Size(BOC), Proportion of Independent Commissioners (INDEP) shows a  positive  and  significant  relationship.Then for the variable Capital Adequacy Ratio (CAR) there is a significant negative relationship.

scholarly journals Corporate Governance dan Kinerja Keuangan pada BUMN yang terdaftar di BEI

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Nur Hidayah Al Amin ◽  
Samsul Rosadi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Stock Exchange ◽  
T Test ◽  
Board Meeting ◽  
Independent Variables ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Positive Effect

his study aims to examine the effect of Corporate Governance on financial performance by state-owned companies listed on the Indonesia Stock Exchange in 2014-2017. The aspects of Corporate Governance in this study are represented by the size of the board of commissioners, the proportion of independent commissioners, board of commissioners meetings, the size of the board of directors, and board of directors meetings. The results of the F test show that all independent variables simultaneously influence financial performance. Based on the results of the t test it can be concluded that the size of the board of commissioners has a negative effect on financial performance. The number of board meetings is reported to have a positive effect on financial performance. While the board of commissioners meeting, the size of the board of commissioners has no effect on financial performance. Keywords: board of commissioners size, board of commissioners meeting, board size, board meeting, financial performance

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