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Abstrak :
ABSTRAK
penelitian ini mengangkat tema terkait hubungan antara jenis industri dan pengungkapan risiko litigasi. Perusahaan yang tergolong dalam sektor teknologi atau bidang terkait cendurung memiliki kemungkinan untuk mengungkapkan risiko litigasi. Disertakan juga berbagai variabel kontrol untuk menghitung probabilitas pengungkapan risiko litigasi pada jangka panjang. Hasil penelitian ini menunjukan bahwa perusahaan yang tergolong dalam sektor teknologi atau bidang terkait memiliki kemungkinan lebih tinggi dalam mengungkapkan risiko litigasi daripada bidang lainnya. Selain itu, semakin banyak jumlah aset perusahaan pada tahun sebelumnya, semakin tinggi kemungkinan perusahaan untuk mengungkapkan risiko litigasi.

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ABSTRACT
This study discusses the relationship between' industrial classification and corporate litigation risk exposure. The technology sector companies tend to disclose litigation risk. There are also controlling variables that are inserted to count the probability of the conipanies to disclose litigation risk in the long term. The Result showed that the technology sector companies an) more probable to disclose litigation risk than companies of other sectors. Also, the more assets the company has in the previous yeil, the more probable said company to disclose litigation risk.

Abstrak :
Tujuan Pembangunan Berkelanjutan (The Sustainable Development Goals disingkat SDGs) telah menarik perhatian berbagai organisasi bisnis dan menjadi isu penting dalam keberlanjutan perusahaan bagi pemangku kepentingan. Berdasarkan Agensi Teori dan Teori Eselon Atas, penelitian ini menyelidiki pengaruh kepemilikan terkonsentrasi dan CEO yang diukur dengan karakteristiknya seperti jenis kelamin, usia, keahlian dan masa kerja terhadap pengungkapan SDGs dan perbedaan pengaruhnya antara High Profile Industry dan Low Profile Industry. Untuk mengukur pengungkapan SDGs, penelitian ini menggunakan pendekatan analisis konten Laporan Keberlanjutan dengan pemetaan target SDGs. Menggunakan konteks perusahaan Indonesia periode 2017-2020, penelitian ini menemukan bahwa kepemilikan terkonsentrasi, dan CEO yang lebih muda memiliki pengaruh positif signifikan terhadap pengungkapan SDGs. Perusahaan pada High Profile Industry, konsentrasi kepemilikan dan CEO yang memiliki latar belakang pendidikan akuntansi keuangan dan/atau berpengalaman bisnis pada bidang industri yang sama dengan industri perusahaannya yang berpengaruh positif signifikan, berbeda dengan perusahaan pada Low Profile Industry bahwa hanya usia dan masa kerja CEO yang memiliki pengaruh. Penelitian ini mengimplikasikan bahwa ukuran perusahaan, aset tak berwujud dan komitmen keberlanjutan merupakan faktor penting dalam pengungkapan SDGs. ......The Sustainable Development Goals (SDGs) have attracted the attention of various business organizations and become an important issue in corporate sustainability communication to the stakeholders. Based on agency theory and upper echelons theory, this study investigates the effect of ownership concentration and characteristics of CEO such as gender, age, expertise, and tenure on the Sustainable Development Goals (SDGs) Disclosure and whether the effects are different between High Profile Industry and Low Profile Industry. To measure SDGs disclosure, this study used content analysis of the Sustainability Report by mapping with the SDGs target. Using Indonesian context from 2017 to 2020, this study finds that concentrated ownership and younger CEO has a positive significant effect in SDGs disclosure. For companies in the High Profile Industry, the concentration of ownership and CEO has an educational background in financial accounting and/or business experience in the same industry as the company's industry that has a positive significant influence, in contrast for companies in Low Profile Industry that age and tenure of CEO have a significant influence. This study implies that company size, intangible assets, and commitment to sustainability are important factors in SDGs disclosure.

Abstrak :
ABSTRAK
Tujuan utama penelitian ini adalah menginvestigasi reaksi pasar di Indonesia terhadap pengumuman Peraturan Otoritas Jasa Keuangan (POJK) tentang penerapan pedoman tata kelola perusahaan terbuka dengan pendekatan ldquo;comply or explain rdquo;, dan kecenderungan jenis industri industri keuangan atau industri lainnya , serta konsentrasi kepemilikan terhadap kepatuhan implementasi POJK dimaksud dalam laporan tahunan. Uji event study menunjukkan bahwa pengumuman POJK ini tidak direspon oleh pasar. Peraturan ini telah diketahui oleh publik sebelumnya dan OJK telah mengeluarkan ketentuan terkait corporate governance untuk industri tertentu maupun ketentuan lain yang spesifik. Lebih lanjut, hasil analisis data memperlihatkan bahwa industri keuangan memiliki kecenderungan yang lebih tinggi terhadap kepatuhan implementasi POJK. Hal ini menunjukkan bahwa sektor keuangan dikelola dengan lebih akuntabel dan transparan. Sementara terkait dengan konsentrasi kepemilikan, perusahaan dengan konsentrasi kepemilikan yang tinggi tidak memiliki kecenderungan untuk kurang mematuhi POJK melalui penyampaian penerapan pedoman tata kelola dalam laporan tahunan, mengingat ketentuan tersebut bersifat wajib untuk seluruh perusahaan terbuka.

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ABSTRACT
The purpose of this study is to investigate the market reaction in Indonesia to the announcement of Financial Service Authority Regulation POJK on the implementation of the guidelines of corporate governance with ldquo comply or explain rdquo approach. In addition, this study is also to look at the trends in industry financial industry or other industries , as well as the ownership concentration on the compliance of the implementation of POJK which intended on the annual report. The event study test shows that this POJK announcements not responded by the market. This regulation has been known by the public before and Financial Service Authority OJK has issued regulations related to corporate governance for any particular industry as well as other specific regulations. Furthermore, the result of the analysis shows that the financial industry has a higher trend to the compliance of the implementation of POJK. This indicates that the financial industry is managed more accountably and transparently. While related to the ownership concentrations, firms with high ownership concentrations do not have a tendency to disobey POJK through the submission of the implementation of guidance of corporate governance in the annual report, since such regulations is mandatory for all public firms.

Abstrak :
[ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh pergantian kantor akuntan publik, ukuran kantor akuntan publik, dan penerapan good corporate governance (yang terdiri dari ukuran dewan komisaris, proporsi komisaris independen, jumlah rapat dewan komisaris, ukuran komite audit, kompetensi komite audit, dan jumlah rapat komite audit) terhadap audit report lag. Penelitian ini juga menggunakan empat buah variabel kontrol, yaitu: profitabilitas perusahaan, ukuran perusahaan, opini going concern, dan jenis industri. Pengujian hipotesis dilakukan dengan menggunakan uji regresi linier berganda terhadap 331 perusahaan yang tercatat di Bursa Efek Indonesia per 31 Desember 2013. Sampel penelitian diperoleh melalui metode purposive sampling. Penelitian ini memberikan bukti empiris bahwa ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit, jumlah rapat komite audit, profitabilitas perusahaan, dan jenis industri berpengaruh negatif terhadap audit report lag. Penelitian ini juga memberikan bukti empiris bahwa ukuran perusahaan dan opini going concern berpengaruh positif terhadap audit report lag. Namun demikian, penelitian ini tidak dapat memberikan bukti yang cukup untuk menjelaskan pengaruh dari pergantian kantor akuntan publik, ukuran kantor akuntan publik, proporsi komisaris independen, dan kompetensi komite audit terhadap audit report lag.

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ABSTRACT
The objective of this research is to examine the effect of audit firm changes, audit firm size, and good corporate governance implementation (which consists of the board of commissioner size, independent board of commissioner proportion, number of board of commissioner meetings, audit committee size, audit committee?s competence, and number of audit committee meetings) on audit report lag. This research also uses four control variables: the profitability of the company, the size of the company, going concern opinion, and the type of industry. The hypotheses testing is done by using multiple linear regression of 331 listed companies in the Indonesia Stock Exchange of December 31, 2013. The samples are taken by using purposive sampling method. The research provides empirical evidence that board of commissioner size, number of board of commissioner meetings, audit committee size, number of audit committee meetings, the profitability of the company, and the type of industry have a negative effect on audit report lag. This research also provides empirical evidence that the size of the company, and going concern opinion have a positive effect on audit report lag. However, this research can not provide sufficient evidence to explain the effect of audit firm changes, audit firm size, independent board of commissioner proportion, and audit committee?s competence on audit report lag., The objective of this research is to examine the effect of audit firm changes, audit firm size, and good corporate governance implementation (which consists of the board of commissioner size, independent board of commissioner proportion, number of board of commissioner meetings, audit committee size, audit committee’s competence, and number of audit committee meetings) on audit report lag. This research also uses four control variables: the profitability of the company, the size of the company, going concern opinion, and the type of industry. The hypotheses testing is done by using multiple linear regression of 331 listed companies in the Indonesia Stock Exchange of December 31, 2013. The samples are taken by using purposive sampling method. The research provides empirical evidence that board of commissioner size, number of board of commissioner meetings, audit committee size, number of audit committee meetings, the profitability of the company, and the type of industry have a negative effect on audit report lag. This research also provides empirical evidence that the size of the company, and going concern opinion have a positive effect on audit report lag. However, this research can not provide sufficient evidence to explain the effect of audit firm changes, audit firm size, independent board of commissioner proportion, and audit committee’s competence on audit report lag.]

Abstrak :
[Tujuan dari penelitian ini adalah menguji faktor determinan yang mempengaruhi audit delay emiten bursa efek Indonesia tahun 2010. Penelitian ini menggunakan 354 sampel yang terdiri atas 55 perusahaan di industri keuangan dan 299 perusahaan din industri non keuangan. Hasil penelitian menunjukan bahwa semakin besar kepemilikan institusi dan ukuran kantor akuntan publik maka semakin pendek audit delay. Begitu juga opini wajar tanpa pengecualian dan semakin efektif komite audit menyebabkan berkurangnya audit delay. Selain itu industri keuangan memiliki audit delay yang lebih pendek dibandingkan industri non keuangan. Ukuran perusahaan memiliki pengaruh positif terhadap audit delay. Sedangkan leverage dan profitabilitas tidak memiliki pengaruh terhadap audit delay, The purpose of this study is to examine factors that influence the determinants of audit delay in Indonesian Stock Exchange listed in 2010. This study used 354 samples consisting of 55 companies in the financial industry and 299 companies in the non-financial industry. This results showed that the greater of the profitability, institusional ownership and size of the accounting firm, the shorter the audit delay. The unqualified opinion and the effectiveness of audit committee reduce audit delay. In addition, the audit delay of financial industry has a shorter delay than non financial industry. Firm size has a positive impact on the audit delay. While leverage and profitibilty has no impact on audit delay]