Pengaruh Concentrated Ownership, Insider Ownership dan Listing Age terhadap Board Meeting pada Perusahaan Sub Sektor Coal Mining yang Terdaftar di Bursa Efek Indonesia
DOI:
https://doi.org/10.30872/jmtk.v1i1.800Keywords:
Concentrated ownership, insider ownership, listing age, board meetingAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh Concentrated Ownership, Insider Ownership, dan Listing Age terhadap Board Meeting pada perusahaan sub sektor coal mining yang terdaftar dalam Bursa Efek Indonesia periode 2014-2018. Penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 18 perusahaan. Jenis data yang digunakan adalah data kuantitatif dan sumber data berupa laporan tahunan perusahaan. Alat analisis data yang digunakan adalah statistik deskriptif dan regresi data panel. Hasil penelitian menunjukkan bahwa (1) Concentrated Ownership berpengaruh positif signifikan terhadap Board Meeting. (2) Insider Ownership berpengaruh negatif signifikan terhadap Board Meeting. (3) Listing Age berpengaruh negatif tidak signifikan terhadap Board Meeting.
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Bailey, B. C., & Peck, S. I. (2013). Boardroom Strategic Decision-Making Style: Understanding the Antecedents. Corporate Governance: An International Review, 21(2), 131–146.
Baltagi, B. H. (2002). Econometric Analysis of Panel Data (3rd ed.). Wiley; 3 edition (July 18, 2005).
Barclay. (2007). Private placements and managerial entrenchment. Journal of Corporate Finance, 13(4), 461–484.
Cerbioni, F., & Parbonetti, A. (2007). Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure : An Analysis of European Biotechnology Companies Keywords : Corporate governance , voluntary disclosure , intellectual capital , board characteristics , European companies ,. AIDEA Workshop on Disclosure and Capital Markets, 1–52.
CHIANG, R., & VENKATESH, P. C. (1988). Insider Holdings and Perceptions of Information Asymmetry: A Note. The Journal of Finance, 43(4), 1041–1048.
Claessens, S., Djankov, S., Fan, J. P. H., & Lang, L. H. P. (2002). Disentangling the incentive and entrenchment effects of large shareholdings. Journal of Finance, 57(6)
Dyck, A., & Zingales, L. (2004). Private Benefits of Control: An International Comparison. Journal of Finance, 59(2), 537–600.
Fama, E. F., & Jensen, M. C. (1983). Corporations and Private Property: A Conference Sponsored by the Hoover Institution. Journal of Law and Economics, 26 No. 2(2), 301–325.
Fan, J. P. H., & Wong, T. J. (2002). Corporate ownership structure and the.pdf. Journal of Accounting and Economics, 33, 401–425.
Graham. (2005). The economic implications of corporate financial reporting. Journal of Accounting and Economics, 40(1–3), 3–73.
Greco, G., Journal, M. A., Yin, F., Gao, S., Li, W., Lv, H., … Journal, M. A. (2011). Manajerial Auditing Journal.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial. Journal of Financial Economics, 3, 305–360.
La Porta, R., & Lopez-de-Silanes. (1999). Corporate ownership around the world. Journal of Finance, 54(2), 471–517.
Li, J., Pike, R., & Haniffa, R. (2008). Intellectual capital disclosure and corporate governance structure in UK firms. Accounting and Business Research, 38(2), 136–159.
Méndez, C. F., & García, R. A. (2007). The effects of ownership structure and board composition on the audit committee meeting frequency: Spanish evidence. Corporate Governance: An International Review, 15(5), 909–922.
Mishra, S., Rowe, W., Prakash, A., & Ghosh, D. K. (2009). Spread behavior around board meetings for firms with concentrated insider ownership. Journal of Financial Markets, 12(4), 592–610.
Paul, J. (2017). Board activity and firm performance. Indian Journal of Corporate Governance, 10(1), 44–57.
Schipper, K. (1981). Discussion of Voluntary Corporate Disclosure: The Case of Interim Reporting. Journal of Accounting Research, 19, 85.
Sharma, V., Naiker, V., & Lee, B. (2009). Determinants of audit committee meeting frequency: Evidence from a voluntary governance system. Accounting Horizons, 23(3), 245–263.
Shleifer, & Vishny. (1997). Legal determinants of external finance. Journal of Finance, 52(3), 1131–1150.
Sundaramurthy, C., & Lewis, M. (2003). Control and collaboration: Paradoxes of governance. Academy of Management Review, 28(3), 397–415. 7
Vafeas, N. (1999). Board meeting frequency and firm performance. Journal of Financial Economics, 53(1), 113–142.
Yudaruddin, R. (2014). Statistik Ekonomi: Aplikasi Dengan Program SPSS Versi 20. Yogyakarta: Interpena Yogyakarta.
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Published
2023-06-30
How to Cite
Fatimah, F., Hadjaat, M., Bambang, N., & Nugroho, T. (2023). Pengaruh Concentrated Ownership, Insider Ownership dan Listing Age terhadap Board Meeting pada Perusahaan Sub Sektor Coal Mining yang Terdaftar di Bursa Efek Indonesia. Jurnal Manajemen Tenaga Kependidikan, 1(1), 21–29. https://doi.org/10.30872/jmtk.v1i1.800
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