Journal of Contemporary Accounting

Corporate governance and Islamic social reporting: Indonesia Islamic Banking development roadmap era

Nina Febriana Dosinta, Khristina Yunita — Mon, 26 Feb 2024 00:00:00 +0000

This research examines corporate governance's effect on Islamic Social Reporting (ISR). This research was conducted in 2015-2022 and used the ISR codification in the annual reports of ten Islamic banks with a stakeholder theory approach which had never been done before. The research results show that board of commissioners meetings, audit committee meetings, and Sharia Supervisory Board meetings significantly positively affect ISR. These findings imply that supervision through the board of commissioners, audit committees, and the Sharia Supervisory Board through meetings plays a role in detecting ISR to maintain sustainability in Islamic banks. Corporate governance in Islamic banks continuously seeks to maintain sustainability in Islamic banks, including the support of stakeholders. ISR is a form of Islamic bank accountability that shows that Islamic banks always prioritize stakeholders, including supporting the era of the Islamic banking development roadmap that the Financial Services Authority has prepared.

The effect of independence and gender of BOD, managerial and institutional ownership, and ownership concentration on tax aggressiveness

Dea Tiara Monalisa Butar-Butar, Lidia Yunita, Sari Dewi — Mon, 26 Feb 2024 00:00:00 +0000

This study examines the relationship between board independence, board gender, management ownership, ownership concentration and institutional ownership with tax aggressiveness in listed companies in Indonesia in the LQ45 reporting sector. Research data processing was executed with E-views 12 software. The source of research data is secondary data using library research methods, namely collecting information from various sources such as journals, theses, previous research, and others, as well as obtaining research sample data through the Indonesia Stock Exchange (IDX) website. The results showed that board independence had a significant positive effect on tax aggresiveness.

Are market competition, customer concentration and company diversification associated with firm value?

Mon, 26 Feb 2024 00:00:00 +0000

Investors can respond to company conditions through share price movements in the capital market. Investors will respond positively if they have confidence in the company's sustainability in the future. The market response is usually related to firm value. This research examines the effect of market competition, customer concentration, and company diversification on firm value. This research uses a quantitative approach using data from financial reports and stock prices of manufacturing companies listed on the IDX from 2016 to 2020. Research data was obtained from www.idnfinancial.com and www.finance.yahoo.com. This research sample consisted of 645 observations (firm-year) based on purposive sampling. Multiple linear regression analysis for panel data was conducted to test this research hypothesis. This research concludes that market competition and customer concentration are negatively associated with firm value, while company diversification is positively associated with firm value. This research provides literature on firm value based on company strategy using numbers in financial statements.

Analysis of factors affecting company value with EPS as a moderation variable

Heliani Heliani, Vina Herdina, Taofik Muhammad Gumelar — Fri, 26 Apr 2024 00:00:00 +0000

This study was conducted to analyze the factors that affect company value with EPS as a moderation variable in real estate and property subsector companies listed on the IDX for the 2017-2021 period. In this study, factors that affect company value use Intellectual Capital, Collateralizable Assets, and Dividend Policy. This research used secondary data is the company's financial statements published in the 2017-2021 on the IDX and has 10 companies for the population. The methods used are descriptive analysis, classical assumption test, moderation regression analysis, and hypothesis test. The results of this study are intellectual capital and collateralizable assets, each of which affects the value of the company. While the dividend policy has no effect on the value of the company. EPS do not moderate the effect of collateralizable assets on company value. EPS successfully moderates the influence of intellectual capital on company value and dividend policy on company value.

The impact of bank’s diversity and inclusion index on profitability: Evidence from Indonesia and Malaysia

Yunice Karina Tumewang, Faaza Fakhrunnas, Kinanthi Putri Ardiami — Fri, 26 Apr 2024 00:00:00 +0000

This study aims to investigate the effects of the Diversity and Inclusion Rating (DIR) score on profitability, comparing conventional and Islamic banks. Employing the available data on DIP and ESG (Environmental, Social, and Governance) scores from the Refinitiv database, this study took a dataset of 100 firm-year observations which consists of both conventional and Islamic banks in Indonesia and Malaysia. We conducted a random-effect regression model with the inclusion of some appropriate control variables as well as year and country dummies. The findings of this study prove that there is a positive and significant association between DIR and both profitability ratios of ROA and ROE. Meanwhile, for Islamic banks, DIR is negatively related to ROA and ROE for several reasons explained in this study, including the partial misalignment of conventional Diversity & Inclusion proxy with Sharia principles.