scholarly journals Board of Director Characteristics, Institutional Ownership, and Accounting Conservatism

2021 ◽  
Vol 24 (02) ◽  
Author(s):  
Ni Wayan Rustiarini ◽  
Agus Wahyudi Salasa Gama ◽  
Desak Nyoman Sri Werastuti
Keyword(s):  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Board Of Director ◽  
Director Characteristics

Board of Director Characteristics, Institutional Ownership, and Fraud: Evidence from Australia

2004 ◽  
Vol 23 (2) ◽  
pp. 105-117 ◽  
Author(s):  
Vineeta D. Sharma
Keyword(s):  
Research Evidence ◽  
Institutional Ownership ◽  
Board Of Director ◽  
Composition And Structure ◽  
High Incidence ◽  
The Board Of Directors ◽  
Director Characteristics ◽  
The Relationship ◽  
The U.S

Due to the high incidence of fraud in Australia, regulatory reports suggest strengthening the monitoring role of the board of directors (BOD). These reports recommend greater independence and no duality (chairperson of the BOD should not be the CEO) on the BOD. While there is no Australian evidence, research evidence in the U.S. supports these suggested reforms. It is not clear whether the research evidence observed in the U.S. will generalize to the Australian setting because of contextual differences. This study extends the U.S. findings to the Australian context and investigates the relationship between two attributes of the BOD, independence and duality, and fraud. In addition, I examine whether institutional ownership plays a role in the context of fraud. The more highly concentrated institutional ownership in Australia suggests the presence of some relationship. Using a matched sample of fraud and no-fraud firms from 1988–2000, I find that as the percentage of independent directors and the percentage of independent institutional ownership increases, the likelihood of fraud decreases. As expected, the results show a positive relationship between duality and the likelihood of fraud. These results support the call for strengthening the composition and structure of the BOD in Australia.

scholarly journals Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, dan Konservatisme Akuntansi pada Tax Avoidance

2020 ◽  
Vol 30 (2) ◽  
pp. 375
Author(s):  
I Gusti Agung Istri Windaryani ◽  
I Ketut Jati
Keyword(s):  
Stock Exchange ◽  
Research Result ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Company Size ◽  
Regression Test ◽  
Negative Effect ◽  
A Company

This study aims to obtain empirical evidence regarding the effect of company size, institutional ownership, and accounting conservatism on tax avoidance in the Mining Sector Companies contained on the Stock Exchange in the 2015-2018. The sample was determined using the nonprobability sampling method with a purposive sampling technique, obtained by 11 companies with a year of observation for 4 years so as to obtain 44 observations. Data analysis techniques using the Multiple Linear Regression test with the SPSS program. The research result that the size of company and accounting conservatism give a negative effect on tax avoidance while institutional ownership has no effect on tax avoidance. This shows that the larger the size of a company and the more companies apply accounting conservatism, the lower the practice of tax avoidance. Keywords: Company Size; Ownership Institutional; Accounting Conservatism; Tax Avoidance.

scholarly journals PENGARUH STUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA DAN KEBIJAKAN HUTANG SEBAGAI VARIABEL INTERVENING

2008 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Etty M. Nasser
Keyword(s):  
Earnings Management ◽  
Significant Influence ◽  
Structural Equation ◽  
Stock Exchange ◽  
Control Variable ◽  
Institutional Ownership ◽  
Equation Model ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Board Of Director

<p class="Style17">The objective of this research are to identi6 'the direct and indirect influences of corporate gover­nancesbucture such as, board of independent commissioner, institutional ownershi :rand manajerial ownership to the fimes value and earnings management debt as intervening variable.</p><p class="Style17">This research examine 37 manufacturing companies fisted in Jakarta Stock Exchange and issues waled financial statement since 2002-2004. The statistical methods used to test the hypothesis is Structural Equation Model (SEM). The empirical result of this research indicates that manajerial ownership has a positif significant and board of commissionerhas a negative significant influences to earnings management whereas institutional ownership have no influence to earnings manage­ment. The following test indicates that board of commissioner and manajerial ownership and institutional ownership have no significant influence to the firm's value. The control variable, firm's size, has a positive significant influence to earnings management whereas leverage has a negative significant influence to the firm's value. The Last test indicates that earnings management and debt have influence to the firm's value, so it can be concluded that earnings management and debt is an intervening variable.</p><p class="Style1"><strong><em>Keywords: </em></strong><strong><em>corporate governance, earnings management, debt, firm's value, board of director, </em></strong><strong><em>manajerial ownership, institutional</em></strong></p>

scholarly journals Conservatism Determinants: Evidence from Indonesia Manufacturing Sector

2019 ◽  
Author(s):  
Muhammad Tesar ◽  
Lidiyawati .
Keyword(s):  
Ownership Structure ◽  
Financial Distress ◽  
Manufacturing Industry ◽  
Manufacturing Sector ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Regression Methods ◽  
Industry Sector

Accounting conservatism lead the preparation of financial statements which in the act of recognize cost or loss estimates, but do not immediately recognise future revenues or profits even though the probability of occurrence is large. This study aims to measure the factors that encourage companies to apply the principle of conservatism in the manufacturing industry sector with regression methods. Then it was found that; managerial ownership structure, institutional ownership structure, financial distress, and company size simultaneously and partially do not have a significant influence on the application of the principle of accounting conservatism. The existence of asymmetry information on financial statements has thought to have an impact on the difficultyofmeasuringthebasisofconservatismactions,as well as the determinants of factors beyond observation. Therefore, it was expected that the process of presenting financialstatementscouldreflectmanagementperformanceindependentlyinorderto provide information according to its occurrence

scholarly journals Pengaruh Corporate Governance, Investment Opportunity Set, Ukuran Perusahaan, Dan Penerapan Psak 55 Terhadap Konservatisme Akuntansi

2019 ◽  
Vol 2 (2) ◽  
pp. 85
Author(s):  
Lutviana Nur Hakiki ◽  
Badingatus Solikhah
Keyword(s):  
Quantitative Methods ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Company Size ◽  
Analysis Tool ◽  
Investment Opportunity ◽  
Panel Data Regression ◽  
Investment Opportunity Set

The purpose of the study is to determine and analyze the influence of managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, company size and the implementation of PSAK 55 on accounting conservatism. This research based on quantitative methods using panel data regression. The population of this research is banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 periods. The data analysis tool used is the Eviews 9 program. The results of the study show that  company size had a positive and significant effect on accounting conservatism. Meanwhile, managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, and the implementation of PSAK 55 have no effect on accounting conservatism Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, ukuran perusahaan, dan penerapan PSAK 55 terhadap konservatisme akuntansi. Penelitian ini didasarkan pada metode kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Alat analisis data yang digunakan yaitu program Eviews 9. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap konservatisme akuntansi. Kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, dan penerapan PSAK 55 tidak berpengaruh terhadap konservatisme akuntansi. 

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