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3. Assessing the sustainability reporting quality of oil & gas companies in Indonesia and Malaysia: Examining the influence of board and CEO chair characteristics

Author

Burhany Dian Imanina, Syarief Moch. Edman, Setiawan Iwan, Mai Muhamad Umar, Ruhana Nafisah, Jamaluddin Mohd Raziff, and Amin Hanudin

Subjects
Environmental sciences, GE1-350
Abstract

Presently, companies, particularly those significantly impacting the environment and society, are obliged to report their sustainability-related actions. This research focuses on exploring how the characteristics of the board and the chief executive officer contribute to enhancing the quality of sustainability reporting in Oil & Gas companies operating in Indonesia and Malaysia. The study involves an analysis of 18 companies across the years 2012-2022, forming an unbalanced panel dataset encompassing a total of 178 company-year observations. Utilizing the random effect model, the findings suggest that the board’s size, an independent board, and a CEO with a lengthier tenure significantly contribute to improving the quality of corporate sustainability reporting. On the other hand, the gender diversity of the board and the age of the CEO do not exhibit a significant impact on enhancing the quality of corporate sustainability reporting. This research fills a gap in the existing literature by investigating the correlation between board and CEO characteristics and the quality of sustainability reporting within the Oil & Gas sector, specifically focusing on the Indonesian and Malaysian contexts. Moreover, it offers valuable insights and understanding for industry practitioners.

Published
2024
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4. The Relationship between CSR and Profitability through Environmental Performance Moderation: The Use of Robust Path Analysis in Warp-PLS

Author

Susilawati, Riauli, Syarief, Mochamad Edman, Mai, Muhamad Umar, Susilawati, Riauli, Syarief, Mochamad Edman, and Mai, Muhamad Umar

Abstract

This research intends to investigate the impact of company social responsibility (CSR) on profitability through the moderating role of environmental performance represented by PROPER. Path analysis using WarpPLS was employed to examine 72 manufacturing firms listed on the Indonesian Stock Exchange (IDX). The results reveal that CSR has a significant positive impact on financial performance because in addition to being accountable to their shareholders, companies can legitimize that their social actions are in line with the expectation of society. Besides, environmental performance affects company profitability since, referring to the legitimacy theory framework, the public perceives that the industrial waste management practices carried out by the companies benefit the environment. This condition has a potential to enhance competitive advantage and ultimately increase company profits. The study is expected to contribute to filling the gaps in the literature regarding the relationship between CSR and corporate performance. Besides, it increases understanding and insights for practitioners, including investors, management, and consumers, regarding the role of PROPER in mediating the link between CSR practices and company financial performance, particularly in the context of Indonesian manufacturing companies.

Published
2024

5. Working Capital and Financial Performance of Indonesian Manufacturing Companies: Before and During COVID-19

Author

Ruhadi, Ruhadi, Mai, Muhamad Umar, Sudradjat, Sudradjat, Ruhadi, Ruhadi, Mai, Muhamad Umar, and Sudradjat, Sudradjat

Abstract

This research intends to reveal two important thoughts related to changes in working capital policies before and during the COVID-19 pandemic in Indonesia. This is essential since most companies’ working capital policy is aggressive during the normal period but conservative during the difficult period (such as COVID-19), where the demand for products fall off due to a decrease in people's purchasing power. Further, this study attempts to investigate the impact of working capital on company financial performance for both time periods. This study used a sample of manufacturing companies listed on the Indonesian capital market from 2017 to 2021. The Wilcoxon signed-rank test was employed to assess changes in working capital policies while panel data regression was utilized as an analytical technique to test the impact of working capital policies on financial performance. This study reveals that, first, working capital policies measured by Cash Holding Level (CHL) expanded dramatically during COVID-19 but remained unchanged when being measured by Cash Interactive Effect (CIE) and Gross Working Capital Ratio (GWCR). Second, working capital policies prior to COVID-19 measured by CHL and CIE had a favorable and significant effect on company financial performance, measured by Return on Assets (ROA) and Return on Equity (ROE).

Published
2024

8. Mudharabah financing: An innovation in contemporary banking.

Author

Puspita, Mega, Suhartanto, Dwi, and Mai, Muhamad Umar

Subjects
ISLAMIC finance, OPERATING costs, OPERATING revenue, STRUCTURAL equation modeling, QUANTITATIVE research
Abstract

This study was intended to investigate the factors that affect mudharabah financing in Islamic banks in Indonesia. This research method was quantitative with secondary data types consisting of 8 Islamic Commercial Banks that apply the banking system in Indonesia during the 2010-2020 period. The independent variables are Third-Party Fund, Operating Expenses and Operating Revenues, Capital Adequacy Ratio (CAR), and Non-Performing Financing (NPF). The data analysis technique employed Structural Equation Modeling Partial Least Square (SEM-PLS) with WarpPLS 7.0. The results revealed that: (1) Third-Party Fund had an insignificant negative effect on mudharabah financing; (2) Operating Expenses and Operating Revenue had a significant positive effect on mudharabah financing; (3) CAR had a significant adverse effect on mudharabah financing; (4) NPF had a significant positive effect on mudharabah financing. (5) GDP had a significant positive effect on mudharabah financing. Based on the results of this analysis, it is expected that Islamic Banks can determine strategies to increase mudharabah financing well. [ABSTRACT FROM AUTHOR]

Published
2023
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9. PENGARUH INTELLECTUAL CAPITAL DAN ISLAMIC PERFORMANCE INDEX TERHADAP KINERJA BANKUMUM SYARIAH DI INDONESIA.

Author

Fauziah, Raihani, Novianty, Ira, and Mai, Muhamad Umar

Subjects
BANKING industry, PROFITABILITY, MARKET share, REGRESSION analysis
Abstract

Copyright of Nisbah: Jurnal Perbankan Syariah is the property of Universitas Djuanda and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2024
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10. Do board characteristics influence Islamic banks' capital structure decisions? Empirical evidence from a developing country.

Author

Mai, Muhamad Umar, Djuwarsa, Tjetjep, and Setiawan

Subjects
STOCKHOLDER wealth, ISLAMIC finance, FINANCIAL management, GENDER nonconformity, RANDOM effects model, DIVIDEND policy, CAPITAL structure
Abstract

This study investigates the relationship between board characteristics (Sharia boards and boards of directors) and capital structure decisions of Islamic commercial banks (ICBs). The sample consisted of 14 ICBs in Indonesia operated during 2007–2021. The data were analyzed using the random effect model and the feasible generalized least square model. The results reveal that the size and independence of the board of directors and Sharia board expertise have a positive impact on the Indonesian ICBs' debt-to-total asset ratio decision. Furthermore, board gender diversity encourages ICBs in Indonesia to adopt a lower debt-to-total equity ratio (DTER) while the size and expertise of Sharia boards encourage ICBs to pursue higher DTER. This study reinforces the agency theory's view regarding the relationship between board characteristics and corporate capital structure decisions. PUBLIC INTEREST STATEMENT: Corporate financial management aims to maximize shareholders' wealth. Furthermore, making optimal capital structure decisions is one of the functions of a financial manager, in addition to investment decisions and dividend payout policies, in order to achieve company goals. Besides being related to maximizing shareholders' wealth, the capital structure decisions of Islamic banks also indicate the banks' compliance with Sharia rules. Therefore, capital structure decisions in the context of Islamic banks become more important. [ABSTRACT FROM AUTHOR]

Published
2024
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11. Corporate Governance dan Kinerja Keuangan Bank di Indonesia: Sebelum dan Selama Covid-19

Author

Sudradjat, Sudradjat, Mai, Muhamad Umar, and Djatnika, Djoni

Abstract

This research has two objectives. First, compare the financial performance of banks as measured by Return on assets (ROA) and Return on equity (ROE) between before and during Covid-19. Second, examine the effect of corporate governance on ROA and ROE, before and during Covid-19. The research was conducted in the Indonesian capital market during the period 2014-2021. The data analysis method used the Wilcoxon signed rank test for the first objective, and panel data regression for the second purpose. The results of the analysis show that: ROA and ROE during Covid-19 are significantly smaller than ROA and ROE before Covid-19; The most important components of corporate governance in increasing the ROA and ROE of the banking sector in the Indonesian capital market are the size of the board of directors and the age of the president director.

Published
2023
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12. KARAKTERISTIK DEWAN DAN KINERJA BANK: DENGAN UKURAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI

Author

Mai, Muhamad Umar and Sudradjat, Sudradjat

Abstract

The purpose of this study was to examine the moderation of audit committee size on the effect of board characteristics on bank performance on the Indonesia Stock Exchange for the 2016-2020 period. The data analysis method used Partial Least Square-Structural Equation Modeling (PLS-SEM) which was processed with Warp-PLS software. The results of the analysis show that the size of the board of directors, independent board of commissioners, and female board of directors has a positive effect on bank performance, both Return on Assets (ROA) and Return on Equity (ROE). Board of directors meeting has a positive effect on ROE, but has no effect on ROA. Furthermore, the results of the analysis show that the size of the audit committee moderates the effect of the independent board of commissioners on bank performance, as measured by ROA and ROE.

Published
2022
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14. Board characteristics, state ownership, and corporate social responsibility: Evidence from Indonesian Islamic banks.

Author

Mai, Muhamad Umar, Sudradjat, and Sembiring, Etti Ernita

Subjects
GOVERNMENT ownership, ISLAMIC finance, SOCIAL responsibility of business, SOCIAL accounting, WOMEN directors of corporations, CORPORATE governance
Abstract

This study examines the effect of the characteristics of the board of directors (BOD), the characteristics of the sharia supervisory board (SSB), and state ownership on CSR disclosure (CSRD) of Islamic commercial banks (ICBs) in Indonesia for the 2008–2021 period. The estimation results for the Generalized Least Squares model show that the presence of women in the BOD and SSB as well as the frequency of the two boards' meetings play an important role in increasing CSRD. In addition, the interaction variables between age and tenure of the chairman of the SSB and state ownership have a positive effect on CSRD. This study contributes to the development of the corporate governance and Islamic corporate governance literature. In addition, it provides insight for practitioners regarding the main factors that influence the CSRD of ICBs in Indonesia. [ABSTRACT FROM AUTHOR]

Published
2023
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19. Determinan Non-Performing Loans Pada Sub-Sektor Bank di Bursa Efek Indonesia

Author

Mai, Muhamad Umar

Subjects
corporate governance, macroeconomic factors, bank-specific factors, NPL
Abstract

This study examines the relationship between corporate governance, macroeconomic factors, and bank-specific factors and the NPL ratio using the sample of all banking sectors listed on the Indonesia Stock Exchange during the period of 2010 to 2019. The data analyzing method used Structural Equation Modeling which was processed by Warp PLS application. The results show that corporate governance measured by board size has a significant positive impact on the NPL ratio while board independence and female board of directors have a significant negative impact on it. However, this study cannot prove the significant relationship between institutional ownership and the NPL. Next, the macroeconomic factors measured by the unemployment rate have a significant positive impact on the NPL. However, again this study cannot prove the significant relationship between GDP growth and inflation rate and the NPL. Then, bank-specific factors measured by bank size and return on equity show a significant negative impact on the NPL ratio while inefficiency has a significant positive impact on it.

Published
2022
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30. Corporate governance dan Keputusan Struktur Modal Pada Sektor Perbankan di Bursa Efek Indonesia

Author

Mai, Muhamad Umar, Pratiwi, Leni Nur, and Mauluddi, Hasbi Assidiki

Abstract

Penelitian ini menguji pengaruh corporate governance terhadap keputusan struktur modal dengan bank-specific factors sebagai variabel kontrol. Penelitian dilakukan pada sub sektor perbankan yang tercatat di Bursa Efek Indonesia tahun 2009-2018. Hasil analisis membuktikan bahwa institutional ownership berpengaruh negatif terhadap debt to assets ratio dan debt to equity ratio. Board directors size berpengaruh positif terhadap debt to asset ratio dan debt to equity ratio. Independent board of commissioners berpengaruh positif terhadap debt to asset ratio, dan negatif terhadap debt to equity ratio. Penelitian ini tidak menemukan adanya pengaruh yang signifikan dari female board of directors dan audit committee size terhadap debt to assets ratio dan debt to equity ratio. Selanjutnya, return on assets berpengaruh negatif terhadap debt to assets ratio dan debt to equity ratio. Liquidity berpengaruh positif terhadap debt to assets ratio, tetapi tidak berpengaruh terhadap debt to equity ratio.

Published
2021
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33. Board Characteristics and Islamic Bank Performance: The Role of Size as the Moderating Variable - Evidence from Indonesia

Author

Mai, Muhamad Umar and Mai, Muhamad Umar

Abstract

This study examines the influence of board characteristics on bank performance with bank size as the moderating variable. The study was performed on Islamic Commercial Bank (BUS, Bank Umum Syariah) in Indonesia for the period of 2010-2019. The samples were 127 BUS-year observations. They were analyzed by applying ordinary least square method and processed with Warp-PLS application. Board characteristics are served as proxy variables with board of directors size, board of directors meetings, and female board of directors while bank performance is served as proxy with Return On Asset. The result conveys that female directors in the board and board of directors meeting have positive and significant influence on Return On Asset. On the other hand, board of directors size shows an insignificant influence. The results also show that size moderates negatively the effect of board of directors as well as board of directors meeting on Return on Asset. However, it is insignificant in moderating the influence of female directors in the board over Return On Asset.

Published
2021

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