This study aims to examine the effect of forensic accounting on corrupt behavior and the influence of investigative audits on corrupt behavior. The Role of Emotional Intelligence as a moderator between the Influence of Forensic Accounting on Corrupt Behavior. The role of Emotional Intelligence as a moderator between the influence of Audit Investigation on Corrupt Behavior. By using multiple regression analysis. The researcher concludes that there is an effect of Forensic Accounting and Investigative Audit on Corrupt Behavior and the role of Emotional Intelligence as a moderator between the influence of Forensic Accounting and Investigative Audit on Corrupt Behavior
{"title":"THE ROLE OF EMOTIONAL INTELLIGENCE AS MODERATION BETWEEN THE INFLUENCE OF FORENSIC ACCOUNTING AND INVESTIGATION AUDIT ON BEHAVIOR OF CORRUPTION","authors":"Y. Rusli","doi":"10.36766/ijag.v7i2.393","DOIUrl":"https://doi.org/10.36766/ijag.v7i2.393","url":null,"abstract":"This study aims to examine the effect of forensic accounting on corrupt behavior and the influence of investigative audits on corrupt behavior. The Role of Emotional Intelligence as a moderator between the Influence of Forensic Accounting on Corrupt Behavior. The role of Emotional Intelligence as a moderator between the influence of Audit Investigation on Corrupt Behavior. By using multiple regression analysis. The researcher concludes that there is an effect of Forensic Accounting and Investigative Audit on Corrupt Behavior and the role of Emotional Intelligence as a moderator between the influence of Forensic Accounting and Investigative Audit on Corrupt Behavior","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"17 12","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139382998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to investigate and analyze the influence of motivation, consisting of two dimensions, in affecting budget goal commitment through the level of participation in budgeting as a mediator. The two dimensions of motivation referred to are intrinsic motivation and controlled extrinsic motivation. Data were collected through survey-based research by distributing questionnaires to lower-level managers in the garment and textile manufacturing sector in Bandung. To analyze the data and test mediation, this study used a structural equation model (SEM) with the alternative partial least squares (PLS) method. The findings of this study indicate that both intrinsic motivation and controlled extrinsic motivation have a positive effect on the level of participation in budgeting. In addition, the level of participation in budgeting mediates the influence of each motivation dimension on budget goal commitment. Companies can take action to improve budget goal commitment by managing motivation that will impact the level of participation in budgeting.Keywords: budget goal commitment, level of participation in budgeting, motivation
{"title":"THE INFLUENCE OF MOTIVATION ON BUDGET GOAL COMMITMENT THROUGH THE LEVEL OF PARTICIPATION IN BUDGETING AS A MEDIATOR","authors":"Amanda Yunne Erlandian, Enny Prayogo, SeTin SeTin","doi":"10.36766/ijag.v7i1.354","DOIUrl":"https://doi.org/10.36766/ijag.v7i1.354","url":null,"abstract":"This study aims to investigate and analyze the influence of motivation, consisting of two dimensions, in affecting budget goal commitment through the level of participation in budgeting as a mediator. The two dimensions of motivation referred to are intrinsic motivation and controlled extrinsic motivation. Data were collected through survey-based research by distributing questionnaires to lower-level managers in the garment and textile manufacturing sector in Bandung. To analyze the data and test mediation, this study used a structural equation model (SEM) with the alternative partial least squares (PLS) method. The findings of this study indicate that both intrinsic motivation and controlled extrinsic motivation have a positive effect on the level of participation in budgeting. In addition, the level of participation in budgeting mediates the influence of each motivation dimension on budget goal commitment. Companies can take action to improve budget goal commitment by managing motivation that will impact the level of participation in budgeting.Keywords: budget goal commitment, level of participation in budgeting, motivation","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127525765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Y. Rahmawati, Bayu Triyo Prihatin, Amrie Firmansyah
This study examines the effect of derivative ownership, leverage and tax avoidance on earnings management. This study uses samples from manufacturing sector companies listed on Indonesia Stock Exchange from 2018 to 2021. This research sample consisted of 72 observations based on the purposive sampling technique. Hypothesis testing was carried out using multiple linear regression analysis for panel data. The test results show that derivative ownership has a negative effect on earnings management, while corporate leverage has a positive effect on earnings management. Investors must be concerned about the companies with derivative instruments and corporate leverage because the management of these companies can perform earnings management. In addition, investors and creditors should consider the factors affecting the quality of earnings used to identify and evaluate investment opportunities
{"title":"Are Manager Policies Associated with Earnings Management Activity?","authors":"Y. Rahmawati, Bayu Triyo Prihatin, Amrie Firmansyah","doi":"10.36766/ijag.v7i1.353","DOIUrl":"https://doi.org/10.36766/ijag.v7i1.353","url":null,"abstract":"This study examines the effect of derivative ownership, leverage and tax avoidance on earnings management. This study uses samples from manufacturing sector companies listed on Indonesia Stock Exchange from 2018 to 2021. This research sample consisted of 72 observations based on the purposive sampling technique. Hypothesis testing was carried out using multiple linear regression analysis for panel data. The test results show that derivative ownership has a negative effect on earnings management, while corporate leverage has a positive effect on earnings management. Investors must be concerned about the companies with derivative instruments and corporate leverage because the management of these companies can perform earnings management. In addition, investors and creditors should consider the factors affecting the quality of earnings used to identify and evaluate investment opportunities","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132123760","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The study of public sector audit is a relatively large, complex, unexplored and under-recognized field. Therefore, researchers call for more studies on public sector audit, especially in the context of developing countries. This article gives review of academic study pertaining to public-sector auditors’ independence and factors affecting public-sector auditors’ independence. This literature review is implemented based on published papers in 20th century in prestigious journals related to public sector audit. Firstly, we review and explain definition of independence clearly. Secondly, we organize our review around three main threats to public-sector auditors’ independence, namely, (a) political manifestos, (b) auditor tenure, and (c) relationship with auditee. For each of the threats, this study discusses the effects of each threat on the public-sector auditors’ independence. Additionally, we conclude that proofs together with recent changes, provides for future study on public-sector auditor’s independence.
{"title":"FACTOR-FACTOR THAT INFLUENCING INDEPENDENCE OF PUBLIC-SECTOR AUDITOR: A LITERATURE REVIEW","authors":"Doan Anh Vu","doi":"10.36766/ijag.v7i1.340","DOIUrl":"https://doi.org/10.36766/ijag.v7i1.340","url":null,"abstract":"The study of public sector audit is a relatively large, complex, unexplored and under-recognized field. Therefore, researchers call for more studies on public sector audit, especially in the context of developing countries. This article gives review of academic study pertaining to public-sector auditors’ independence and factors affecting public-sector auditors’ independence. This literature review is implemented based on published papers in 20th century in prestigious journals related to public sector audit. Firstly, we review and explain definition of independence clearly. Secondly, we organize our review around three main threats to public-sector auditors’ independence, namely, (a) political manifestos, (b) auditor tenure, and (c) relationship with auditee. For each of the threats, this study discusses the effects of each threat on the public-sector auditors’ independence. Additionally, we conclude that proofs together with recent changes, provides for future study on public-sector auditor’s independence.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":" 40","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120833380","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article aims to analyze the social impact of Koperasi Kasih Indonesia (KKI) as a microfinance institution (MFI) in terms of the benefits received by its members and how to measure them. Conventionally the parameters of range expansion (outreach) in disbursing microcredit are widely used to measure the social impact of MFIs. The more extensive reach also indicates the potential benefits that can be obtained by MFIs. Therefore, if it is separate from the social mission, the target reach will only encourage the commercial motive of the MFI. Measuring the social impact of MFIs takes work and requires more funding. Social Impact Causal Chain model used to see the social impact of KKI on its members. The results found that there are two types of social impacts of KKI, quantitatively and qualitatively. They explain the transformation process of members who originally received benefits more in material form (tangible) to be more immaterial benefits (intangible). The research also found that there are superior KKI factors such as the commitment to the social mission which is implemented in programs innovatively, supported by organizational governance and values instilled in officers and members strongly.
{"title":"THE SOCIAL IMPACT OF MICROFINANCE INSTITUTIONS IN EMPOWERING BOTTOM OF THE PYRAMID GROUPS (BoP) (Case Study of Koperasi Kasih Indonesia)","authors":"Wahyu Indriyo","doi":"10.36766/ijag.v7i1.377","DOIUrl":"https://doi.org/10.36766/ijag.v7i1.377","url":null,"abstract":"This article aims to analyze the social impact of Koperasi Kasih Indonesia (KKI) as a microfinance institution (MFI) in terms of the benefits received by its members and how to measure them. Conventionally the parameters of range expansion (outreach) in disbursing microcredit are widely used to measure the social impact of MFIs. The more extensive reach also indicates the potential benefits that can be obtained by MFIs. Therefore, if it is separate from the social mission, the target reach will only encourage the commercial motive of the MFI. Measuring the social impact of MFIs takes work and requires more funding. Social Impact Causal Chain model used to see the social impact of KKI on its members. The results found that there are two types of social impacts of KKI, quantitatively and qualitatively. They explain the transformation process of members who originally received benefits more in material form (tangible) to be more immaterial benefits (intangible). The research also found that there are superior KKI factors such as the commitment to the social mission which is implemented in programs innovatively, supported by organizational governance and values instilled in officers and members strongly.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131633944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dheny Biantara, Iwan Lesmana, S.Kom, MM, S. Handayani, B. Setiono
The problems with receivables faced by the company experienced many obstacles so that inaccurate recording and technology systems that had not been integrated between units became one of the obstacles they faced. This study aims to determine the accounting information system on accounts receivable which is related to its role in the process of sustainable development of a company.The method used in this study is a qualitative - descriptive method. Data collection was carried out by interview, observation and documentation techniques. Data analysis was carried out by means of data reduction, data representation, and drawing conclusions.The results showed that the accounts receivable accounting information system procedures at several companies had different characteristics but remained the same in terms of the problems faced, especially during the past Covid-19 outbreak where many companies, both self-served and government-owned, experienced serious problems in the process of collecting their accounts receivable. .Standard operating procedures for accounts receivable that are clear and separated from existing functions and have a very complete job desk for their parts as well as well-documented records can expedite the process of information on the condition of receivables so that strategic steps can be taken to generate cash inflows for company which will ultimately improve the condition of the company's financial performance to be able to continue to develop sustainably.
{"title":"ANALYSIS OF THE COMPANY'S POTENTIAL FINANCIAL LOSS IMPACT OF TRADE RECEIVABLES","authors":"Dheny Biantara, Iwan Lesmana, S.Kom, MM, S. Handayani, B. Setiono","doi":"10.36766/ijag.v7i1.372","DOIUrl":"https://doi.org/10.36766/ijag.v7i1.372","url":null,"abstract":"The problems with receivables faced by the company experienced many obstacles so that inaccurate recording and technology systems that had not been integrated between units became one of the obstacles they faced. This study aims to determine the accounting information system on accounts receivable which is related to its role in the process of sustainable development of a company.The method used in this study is a qualitative - descriptive method. Data collection was carried out by interview, observation and documentation techniques. Data analysis was carried out by means of data reduction, data representation, and drawing conclusions.The results showed that the accounts receivable accounting information system procedures at several companies had different characteristics but remained the same in terms of the problems faced, especially during the past Covid-19 outbreak where many companies, both self-served and government-owned, experienced serious problems in the process of collecting their accounts receivable. .Standard operating procedures for accounts receivable that are clear and separated from existing functions and have a very complete job desk for their parts as well as well-documented records can expedite the process of information on the condition of receivables so that strategic steps can be taken to generate cash inflows for company which will ultimately improve the condition of the company's financial performance to be able to continue to develop sustainably.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130925420","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The main purpose of the research is to analyze tax compliance dan tax avoidance on defender business strategy. This research was a quantitative descriptive research method. The sampel used in this research is a secondary data of LQ 45 on the periode 2016 to 2019, and based on purposive sampling method was obtained 23 companies. Variabel tax compliance and defender business strategy using variabel dummy. Variabel tax avoidance using CETR proxy. The data in this research was processed using SPSS (Statistical Package for Social Sciences) with Logistic Linear Regression method. This research shows that tax compliance have a significant influence to the defender business strategy and tax avoidance do not have influence to the defender business strategy
研究的主要目的是分析防御型企业的税收合规和避税策略。本研究采用定量描述性研究方法。本研究使用的样本是LQ 45在2016 - 2019年期间的二次数据，基于目的抽样的方法获得了23家公司。可变税收合规和使用可变虚拟的防御业务策略。利用ctr代理进行可变避税。本研究的数据使用SPSS (Statistical Package for Social Sciences)进行处理，采用Logistic线性回归方法。本研究表明，纳税合规对防御型企业经营策略有显著影响，避税对防御型企业经营策略没有影响
{"title":"THE EFFECT OF TAX COMPLIANCE AND TAX AVOIDANCE ON DEFENDER'S BUSINESS STRATEGY IN COMPANIES LISTED ON LQ 45 ON THE INDONESIA STOCK EXCHANGE PERIOD 2016-2019","authors":"Fransiska Theresia, Meco Sitardja, Fery Wijaya","doi":"10.36766/ijag.v6i2.328","DOIUrl":"https://doi.org/10.36766/ijag.v6i2.328","url":null,"abstract":"The main purpose of the research is to analyze tax compliance dan tax avoidance on defender business strategy. This research was a quantitative descriptive research method. The sampel used in this research is a secondary data of LQ 45 on the periode 2016 to 2019, and based on purposive sampling method was obtained 23 companies. Variabel tax compliance and defender business strategy using variabel dummy. Variabel tax avoidance using CETR proxy. The data in this research was processed using SPSS (Statistical Package for Social Sciences) with Logistic Linear Regression method. This research shows that tax compliance have a significant influence to the defender business strategy and tax avoidance do not have influence to the defender business strategy","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127754683","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Certain manager policies can push the company to be riskier. Some of the manager's policies include investment in investment opportunity sets, dividend policies and accrual policies through accrual earnings management. This study examines idiosyncratic risk with the three managers' policies. Tests were carried out using data from 75 food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2016 to 2020 using multiple linear regression analysis for panel data. The results suggest that investment opportunity set and accrual earnings management negatively affect idiosyncratic risk, whereas dividend policy positively affects idiosyncratic risk. This study places the investment opportunity set under test with idiosyncratic risk in the manager's policy framework, which is rarely used in previous studies.
{"title":"DO MANAGER POLICIES LEAD TO CORPORATE IDIOSYNCRATIC RISK?","authors":"Jaren Jef Geovan Pinem, Amrie Firmansyah","doi":"10.36766/ijag.v6i2.323","DOIUrl":"https://doi.org/10.36766/ijag.v6i2.323","url":null,"abstract":"Certain manager policies can push the company to be riskier. Some of the manager's policies include investment in investment opportunity sets, dividend policies and accrual policies through accrual earnings management. This study examines idiosyncratic risk with the three managers' policies. Tests were carried out using data from 75 food and beverage sub-sector companies listed on the Indonesia Stock Exchange from 2016 to 2020 using multiple linear regression analysis for panel data. The results suggest that investment opportunity set and accrual earnings management negatively affect idiosyncratic risk, whereas dividend policy positively affects idiosyncratic risk. This study places the investment opportunity set under test with idiosyncratic risk in the manager's policy framework, which is rarely used in previous studies.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125262671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of environmental costs, environmental performance and environmental disclosure on company value. A number of previous literatures have found a significant positive effect of the implementation of each of the three variables on company value, but the number of studies examining the impact of these three variables on company value is still limited. We build this research model based on environmental commitment, legitimacy theory and signal theory. Data testing is done by using the regression method in testing the effect of these three variables on company value. The results showed that environmental cost has significant positive impact to company value, environment performance has negative not significant impact to company value and environmental disclosure has positive impact but not significant to company value. In other result for the regression model that used in this research showed that the model can significantly predict the dependent variable.
{"title":"Impact of Environmental Costs, Environmental Performance and Environmental Disclosures on Company Value in Basic Materials Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period.","authors":"Sri Handayani","doi":"10.36766/ijag.v6i2.318","DOIUrl":"https://doi.org/10.36766/ijag.v6i2.318","url":null,"abstract":"This study aims to determine the effect of environmental costs, environmental performance and environmental disclosure on company value. A number of previous literatures have found a significant positive effect of the implementation of each of the three variables on company value, but the number of studies examining the impact of these three variables on company value is still limited. We build this research model based on environmental commitment, legitimacy theory and signal theory. Data testing is done by using the regression method in testing the effect of these three variables on company value. The results showed that environmental cost has significant positive impact to company value, environment performance has negative not significant impact to company value and environmental disclosure has positive impact but not significant to company value. In other result for the regression model that used in this research showed that the model can significantly predict the dependent variable.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122688614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study discusses the factors of environmental performance, environmental disclosure, and corporate social disclosure that affect corporate financial performance. The current global warming is worrying enough that the country's leaders are committed to reducing the level of carbon emissions in each country. Environmental disclosures and social disclosures that must exist during the COVID-19 pandemic have not been implemented due to large-scale social restriction regulations from the government, so they cannot be disclosed. The research subject is a mining company in one of the largest ASEAN countries, namely Indonesia. Meanwhile, the object of this research is the Annual Report and Sustainability Report for the period 2018-2021 published on each ASEAN country's Stock Exchanges website. The study results show that Environmental Disclosure significantly influences the Financial Performance of mining companies listed on the IDX in 2018-2020
{"title":"ENVIRONMENTAL FACTORS AFFECTING FINANCIAL PERFORMANCE DURING THE COVID-19 PANDEMIC IN ASEAN: SOCIAL DISCLOSURE AS MODERATING","authors":"Yohanes Mardinata Rusli","doi":"10.36766/ijag.v6i2.299","DOIUrl":"https://doi.org/10.36766/ijag.v6i2.299","url":null,"abstract":"This study discusses the factors of environmental performance, environmental disclosure, and corporate social disclosure that affect corporate financial performance. The current global warming is worrying enough that the country's leaders are committed to reducing the level of carbon emissions in each country. Environmental disclosures and social disclosures that must exist during the COVID-19 pandemic have not been implemented due to large-scale social restriction regulations from the government, so they cannot be disclosed. The research subject is a mining company in one of the largest ASEAN countries, namely Indonesia. Meanwhile, the object of this research is the Annual Report and Sustainability Report for the period 2018-2021 published on each ASEAN country's Stock Exchanges website. The study results show that Environmental Disclosure significantly influences the Financial Performance of mining companies listed on the IDX in 2018-2020","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124479074","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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