/jurnalpengurusan Thu, 27 Jul 2023 02:38:23 +0000 en-US hourly 1 https://wordpress.org/?v=6.9.1 /jurnalpengurusan/article/exploring-the-hotspots-and-frontiers-of-voluntary-disclosure-studies-around-the-world-using-bibliometric-analysis/?utm_source=rss&utm_medium=rss&utm_campaign=exploring-the-hotspots-and-frontiers-of-voluntary-disclosure-studies-around-the-world-using-bibliometric-analysis Sun, 09 Oct 2022 11:44:58 +0000 /jurnalpengurusan/?post_type=article&p=4373 Voluntary disclosure is additional information beyond mandatory disclosure. Nowadays, the information sources available for stakeholders to make informed decision are not limited to annual reports. The first publication on voluntary disclosure started in 1979. As of January 12, 2020, a total of 520 publications on voluntary disclosure in the subject areas business, management, accounting, economics and finance were retrieved from Scopus core collection and analyzed. The study used bibliometric analysis to summarize the state of knowledge and development trends of voluntary disclosure. The study enhanced our understanding of the firms’ information environment which is critical for the functioning of an efficient capital market in promoting corporate transparency.

]]> /jurnalpengurusan/article/corporate-governance-and-voluntary-disclosure-practices-evidence-from-a-two-tier-board-systems-in-indonesia/?utm_source=rss&utm_medium=rss&utm_campaign=corporate-governance-and-voluntary-disclosure-practices-evidence-from-a-two-tier-board-systems-in-indonesia Sat, 08 Oct 2022 20:27:23 +0000 /jurnalpengurusan/?post_type=article&p=3772 Lack of effective corporate governance mechanism and disclosure transparency frameworks have been partly blamed for the 1997-1999 East Asia economic crises. Consequently, Indonesia, together with many countries across the globe have been actively reviewing and improving their corporate governance and transparency mechanisms. Theoretically, corporate governance mechanism is designed to monitor and evaluate decisions made by managers in the management of a company to reduce agency cost and information asymmetry between the shareholders and the management. The main objective of the study is to examine the effect of corporate governance mechanism on the level of voluntary disclosure in Indonesia, a country that has adopted a two-tier board system. The two-tier board system is considered a better system compared to one tier board system since all members of the board are non-executives. Therefore, the board members are more independent and objective in supervising and monitoring the performance of executive managers. This study investigates four corporate governance variables which are expected to influence the level of voluntary disclosure; (1) composition of independent members of Board of Commissioners (BOC), (2) composition of family members on the BOC, (3) audit quality, and (4) managerial ownership. The sample consists of companies listed on Bursa Saham Indonesia for the year ended 2008. The influence of corporate governance on the level of voluntary disclosure is analyzed using multiple regression method. As expected, the results show that the compositions of independent BOC and auditor’s quality have a positive and significant relationship with the level of voluntary disclosure. Meanwhile, the composition of family members on the BOC has negatively influenced the disclosure. The results suggest that the corporate governance structure in a two-tier board system, specifically in Indonesia, is not significantly different from a one tier board system in influencing the level of voluntary disclosure.

]]> /jurnalpengurusan/article/the-influences-of-risk-management-committee-and-audit-committee-towards-voluntary-risk-management-disclosure/?utm_source=rss&utm_medium=rss&utm_campaign=the-influences-of-risk-management-committee-and-audit-committee-towards-voluntary-risk-management-disclosure Sat, 08 Oct 2022 07:01:44 +0000 /jurnalpengurusan/?post_type=article&p=2038 The main objective of this study is to examine the influences of committees that are being appointed to manage risk towards voluntary risk management disclosure (VRMD) among non-financial companies in Malaysia. Non-financial companies will usually appoint either Risk Management Committee (RMC) or Audit Committee (AC) to manage their risks. Based on resource dependence theory, this study contends that the committees provide risk management resources particularly in terms of risk management information that could influence the VRMD. All data of VRMD, RMC and AC were collected from companies’ annual reports by using content analysis method. The sample in this study consisted of 395 non-financial companies which were listed on Bursa Malaysia in 2011. Our multiple regression results show that RMC presence and AC activeness increase VRMD. Our findings provide evidence that the establishment of RMC could increase the risk management disclosure among companies in Malaysia.

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