Narsisme Direktur, Komposisi Komisaris Independen dan Gender Direktur Pada Kualitas Laporan Keuangan BUMN
Abstract
The quality of financial reports can be seen through the characteristics adopted, several characteristics that can be assessed, namely the narcissism of the director, the composition of the independent commissioners and the gender of the director. The research objective is to obtain empirical evidence of the influence of director narcissism, composition of independent commissioners and director gender on the quality of financial reports. The research was conducted at companies listed on the Indonesia Stock Exchange for the period 2014 – 2019. The research sample consisted of 180 observations. Data is processed using multiple linear regression analysis. The results showed that the director's narcissism and the composition of the independent commissioners had an effect on the quality of financial reports, while there was no effect on the gender of directors and the quality of financial reports.
Keywords: Narcissism Director; The Composition of Independent Commissioners; Gender Directors on the Quality of Financial Reports
Downloads
References
Alqatamin, R. M., Aribi, Z. A., & Arun, T. (2017). The effect of the CEO’s characteristics on EM: Evidence from Jordan. International Journal of Accounting and Information Management, 25(3), 356–375. https://doi.org/10.1108/IJAIM-10-2016-0099
Altarawneh, M., Shafie, R., & Ishak, R. (2020). Chief executive officer characteristics and financial restatements in Malaysia. International Journal of Financial Research, 11(2), 173–186. https://doi.org/10.5430/ijfr.v11n2p173
Alwisol. (2011). Psikologi Kepribadian (Edisi Revi). UMM Press. https://ummpress.umm.ac.id/katalog/detail/psikologikepribadianedisirevisi.html
Armstrong, C. S., Core, J. E., & Guay, W. R. (2014). Do independent directors cause improvements in firm transparency? Journal of Financial Economics, 113(3), 383–403. https://doi.org/10.1016/j.jfineco.2014.05.009
Bravo, F., & Reguera-Alvarado, N. (2018). Do independent director’s characteristics influence financial reporting quality? Revista Espanola de Financiacion y Contabilidad, 47(1), 25–43. https://doi.org/10.1080/02102412.2017.1362200
Damagum, Y. A. U. M., Oba, V. C., Chima, E. I. B., & Ibikunle, J. (2014). Women in corporate Boards and financial reporting credibility : Evidence from Nigeria. International Journal of Accounting and Financial Management Research, 4(1), 1–8.
Hartomo, G. (2020, August 4). Kronologi Kasus Keuangan Garuda Hingga Kena Sanksi. Economy.Okezone.Com. https://economy.okezone.com/read/2019/06/28%0A/320/2072245/kronologi-kasus-laporan-keuangan-garuda-indonesia-hingga-kena-sanksi?page=1%0A
Ikatan Akuntan Indonesia. (2018). Pedoman Standar Akuntansi Keuangan. Ikatan Akuntan Indonesia. http://iaiglobal.or.id/v03/standar-akuntansi-keuangan/ed_sak
Otoritas Jasa Keuangan. (2019, August 4). Siaran Pers Otoritas Jasa Keuangan. OJK.Go.Id. https://www.ojk.go.id/id/berita-dan-kegiatan/siaran-pers/Pages/Siaran-Pers--Otoritas-Jasa-Keuangan-Berikan-Sanksi-Kasus-Pt-Garuda-Indonesia-Persero-Tbk.aspx
Pasal 33 ayat 1 UUD, Pub. L. No. Pasal 33 ayat 1 (1945).
Komponen Keuangan Negara, Pub. L. No. No 17 Tahun 2003 (2003).
Puspa, R., & Adhariani, D. (2018). Does the Gender of CEOs and CFOs Affect Earnings Management? 55(Iac 2017), 162–167. https://doi.org/10.2991/iac-17.2018.29
Scott, W. R. (2015). Financial Accounting Theory (6th Editio). Pretince Hall.
Survei Fraud Indonesia. (2019). Survai Fraud Indonesia 2019. In Survai Fraud Indonesiai Fraud Indonesia.
Zalata, A. M., Ntim, C., Aboud, A., & Gyapong, E. (2019). Female CEOs and Core Earnings Quality: New Evidence on the Ethics Versus Risk-Aversion Puzzle. Journal of Business Ethics, 160(2), 515–534. https://doi.org/10.1007/s10551-018-3918-y
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
