School of Management Seminar Series 2018

Topic 1 Board of Directors Effectivess, Integrated Reporting Quality, and Firm Risk
Dr. Ancella Anitawati Hermawan (Universitas Indonesia)

Dr. Ancella is currently the Director of Accounting Department, Fakultas Ekonomi dan Bisnis, Universitas Indonesia. Dr Ancella graduated her PhD in Accounting from Universitas Indonesia 2009, and she obtained her MBA from Washington University in 1989. Before joining the university, she was trainer and consultant in various companies and organizations such as Bank Indonesia, Bank Central Asia Bank Mandiri, Bank Danamon, Bank Permata, Bank Ekonomi, PT. Pertamina, PT. Semen Gresik, Perum Pegadaian, PT. Elnusa, RS. Borromeus, Perum Perhutani, PT. Jasa Marga, etc. Her area of specialization are corporate financial reporting and analysis, audit and assurance, corporate financial management, corporate governance, public sector accounting and strategic management. She has published her research works in Asia Pacific Journal of Accounting and Finance, Risk Governance and Control, Research in International Business and Finance and many more.

Abstract:IR is propose to "reform" corporate's financial statements, address the shortcomings in existing reporting practices and provides a better understanding of financial and non-financial information in an integrated manner. This study aims to provide empirical evidence on the role of IR quality in mediating the effect of board of director effectiveness on firm risk directly and indirectly. This study is a quantitative research and used panel data. The samples were used are 143 listed companies on the Johannesburg Stock Exchange (South Africa) with 4 years observation that is from 2014 to 2017. Structural Equation Model was used to analize data and test hypotheses. The results found that BOD effectiveness has a significant negative effect on firm risk but has not affect IR quality, and IR quality has not affects firm risk directly. This study also found that IR quality cannot mediate the effect of BOD effectiveness on firm risk. It is because the implementation of IR was only use to comply with regulatory requirements.

Topic 2 How Household Characteristics Influence Their Waste Management?
Dr. Beta Yulianita Gitaharie (Universitas Indonesia)

Dr. Beta Yulianita Gitaharie  is the Dean Representative I (Equivalent to Deputy Dean) in Fakultas Ekonomi dan Bisnis, Universitas Indonesia. She obtained her PhD in Economics specialized in monetary economics from the same faculty in 2005. Her research area interests is in regional economics. She has actively involved in publication and consultation to government policy in Indonesia.

Abstract: As population grows, it consequently increases the amount of waste generated, but adequate waste management has not been a focus in everyday live. Action of the household as the beginning stage of waste management is also crucial. How households manage their waste is also influenced by their socio – economic characteristics. This study aims to investigate household characteristics that influence their waste management. This study employs the Indonesian Family Life Survey 2014 data using logistic regression method. The result shows that location significantly affect waste management behaviour which households in urban area have higher probability to manage their waste than those in rural area. Level of education and knowledge are also have positive impact on household’s waste management. the level of income also positively affect waste management behaviour of households. Demographic variables such as age and gender are significant and show that women and older people have better waste management compare to man and younger ones. These results corroborate the hypothesis that household’s waste management behavior is significantly influenced by their characteristics