Purpose – This study aims to measure the implementation of the work program of Makassar Hajj Hospital, both from financial and non-financial aspects in 2019-2021 Design/methodology/approach – Using a Balanced Scorecard approach to analyze performance, focusing on financial aspects such as economics, efficiency, and effectiveness, as well as non-financial aspects such as customer satisfaction, internal business processes, and growth and learning Findings – Balanced Scorecard that has 4 perspectives Originality – This thesis introduces financial and non-financial aspects of the Balanced Scorecard approach Keywords: Financial Performance, Non-financial Performance, Balanced Scorecard Paper Type Research Result
{"title":"Analysis of Financial and Non-Financial Performance of Public Sector Organizations","authors":"Muchriana Muchran, Retno Pinasti Putri Idrawahyuni","doi":"10.58792/cjba.v4i1.46","DOIUrl":"https://doi.org/10.58792/cjba.v4i1.46","url":null,"abstract":"Purpose – This study aims to measure the implementation of the work program of Makassar Hajj Hospital, both from financial and non-financial aspects in 2019-2021 \u0000Design/methodology/approach – Using a Balanced Scorecard approach to analyze performance, focusing on financial aspects such as economics, efficiency, and effectiveness, as well as non-financial aspects such as customer satisfaction, internal business processes, and growth and learning \u0000Findings – Balanced Scorecard that has 4 perspectives \u0000Originality – This thesis introduces financial and non-financial aspects of the Balanced Scorecard approach \u0000Keywords: Financial Performance, Non-financial Performance, Balanced Scorecard \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":" 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140692975","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}
Purpose – The purpose of this study was to analyze the effect of corporate social responsibility on firm value mediated by environmental performance. Design/methodology/approach – The type of research used is explanatory. This research uses purposive sampling method in sampling technique. Findings – The results of this study indicate that corporate social responsibility has a positive and significant effect on environmental performance. Environmental performance has a positive and significant effect on firm value. Corporate social responsibility has a positive and significant effect on firm value. Corporate social responsibility on company value can be mediated by environmental performance. Originality – The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2020 which publish annual reports and sustainability reports, respectively. Keywords: Corporate social responsibility, Environmental Performance, Corporate Value Paper Type Research Result
{"title":"The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance","authors":"Suwandi Ng, Ana Mardiana, Ervina Ottong","doi":"10.58792/cjba.v4i1.50","DOIUrl":"https://doi.org/10.58792/cjba.v4i1.50","url":null,"abstract":"Purpose – The purpose of this study was to analyze the effect of corporate social responsibility on firm value mediated by environmental performance. \u0000Design/methodology/approach – The type of research used is explanatory. This research uses purposive sampling method in sampling technique. \u0000Findings – The results of this study indicate that corporate social responsibility has a positive and significant effect on environmental performance. Environmental performance has a positive and significant effect on firm value. Corporate social responsibility has a positive and significant effect on firm value. Corporate social responsibility on company value can be mediated by environmental performance. \u0000Originality – The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2020 which publish annual reports and sustainability reports, respectively. \u0000Keywords: Corporate social responsibility, Environmental Performance, Corporate Value \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"140 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140694161","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}
D. L. Pakiding, Kunradus Kampo, Michael Dufan Sucianto
Purpose – The purpose of this study is to examine the role of profitability moderation on the effect of sustainability report disclosures and firm size on firm value. Design/methodology/approach – The research method uses moderated regression analysis to analyse profitability effect on the relation between the dependent and independent variables. Findings – The results of this study indicate that sustainability reports have a positive and significant effect on firm value. Firm size have a negative and insignificant influence on firm value and profitability moderates the effect of sustainability report disclosures and firm size on firm value. Originality – Company samples are manufacture companies listed on the Indonesia Stock Exchange for the period of 2017-2019 that disclose financial reports and sustainability reports in a row, so that the total sample obtained in the 3-year period Keywords: Sustainability Report, Firm Size, Firm Value, Profitability, Stakeholder Theory, Legitimacy Theory Paper Type Research Result
{"title":"The Effect of Sustainability Report Disclosure and Company Size on Company Value with Profitability as a Moderation Variable","authors":"D. L. Pakiding, Kunradus Kampo, Michael Dufan Sucianto","doi":"10.58792/cjba.v4i1.47","DOIUrl":"https://doi.org/10.58792/cjba.v4i1.47","url":null,"abstract":"Purpose – The purpose of this study is to examine the role of profitability moderation on the effect of sustainability report disclosures and firm size on firm value. \u0000Design/methodology/approach – The research method uses moderated regression analysis to analyse profitability effect on the relation between the dependent and independent variables. \u0000Findings – The results of this study indicate that sustainability reports have a positive and significant effect on firm value. Firm size have a negative and insignificant influence on firm value and profitability moderates the effect of sustainability report disclosures and firm size on firm value. \u0000Originality – Company samples are manufacture companies listed on the Indonesia Stock Exchange for the period of 2017-2019 that disclose financial reports and sustainability reports in a row, so that the total sample obtained in the 3-year period \u0000Keywords: Sustainability Report, Firm Size, Firm Value, Profitability, Stakeholder Theory, Legitimacy Theory \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":" 14","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140692891","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}
Purpose – The study aims to predict bankruptcy in pharmaceutical companes listed on the Indonesian Stock Exchange (IDX) for the 2019-2922 period using the Zmijewski method. Design/methodology/approach – The research method used in this study is quantitative research with descriptive analysis. The population in this is study were 11 pharmaceutical companes listed on the Indonesia Study Exchange with a sample 10 companes. The sampling technique used this study was purposive sampling Findings – The result of this study is that in 2019-2020, all companes are in safe state or not in a state of financial distress. In 2021, there 8 pharmaceutical companes in a safe state and there 2 pharmaceutical companes in a state of financial distress. In 2022, there are 9 companes in a safe state and there is 1 company in a state of financial distress. Originality – Sources of data used in this study were secondary data with documentation techniques where data is obtained or collected by previous researchers from existing sources. Keywords: Financial Distress, Zmijewski X-Score, Pharmaceutical Companes Paper Type Research Result
{"title":"Financial Distress Prediction Analysis Using the Zmijewski Method","authors":"Wahyuni Umar, Muchriana Muchran, Mukminati Ridwan","doi":"10.58792/cjba.v4i1.49","DOIUrl":"https://doi.org/10.58792/cjba.v4i1.49","url":null,"abstract":"Purpose – The study aims to predict bankruptcy in pharmaceutical companes listed on the Indonesian Stock Exchange (IDX) for the 2019-2922 period using the Zmijewski method. \u0000Design/methodology/approach – The research method used in this study is quantitative research with descriptive analysis. The population in this is study were 11 pharmaceutical companes listed on the Indonesia Study Exchange with a sample 10 companes. The sampling technique used this study was purposive sampling \u0000Findings – The result of this study is that in 2019-2020, all companes are in safe state or not in a state of financial distress. In 2021, there 8 pharmaceutical companes in a safe state and there 2 pharmaceutical companes in a state of financial distress. In 2022, there are 9 companes in a safe state and there is 1 company in a state of financial distress. \u0000Originality – Sources of data used in this study were secondary data with documentation techniques where data is obtained or collected by previous researchers from existing sources. \u0000Keywords: Financial Distress, Zmijewski X-Score, Pharmaceutical Companes \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":" 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140690724","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}
Purpose – The purpose of this study was to examine the effect of financial performance and firm size on firm value and the moderating role of corporate social responsibility on the effect of financial performance and firm size on firm value. Design/methodology/approach – The research method uses moderated regression analysis to analyze the effect of corporate social responsibility in the relationship between the dependent and independent variables. Findings – The results of this study indicate that financial performance has a positive and insignificant effect on firm value. Firm size has a negative and insignificant effect on firm value. Corporate social responsibility is able to moderate the effect of financial performance and firm size on firm value. Originality – The sample companies are non-financial companies listed on the IDX for the period 2017-2019 which disclose annual reports and sustainability reports respectively, so that the total sample obtained covering 3 years is 39 samples. Keywords: Financial Performance, Company Size, Value Company, Corporate Social Responsibility, Signal Theory, Stakeholder Theory Paper Type Research Result
{"title":"The Influence of Financial Performance and Company Size on Company Value with Disclosure of Corporate Social Responsibility as a Moderating Variable","authors":"Kunradus Kampo, Paulus Tangke, Kirey Gosal","doi":"10.58792/cjba.v4i1.51","DOIUrl":"https://doi.org/10.58792/cjba.v4i1.51","url":null,"abstract":"Purpose – The purpose of this study was to examine the effect of financial performance and firm size on firm value and the moderating role of corporate social responsibility on the effect of financial performance and firm size on firm value. \u0000Design/methodology/approach – The research method uses moderated regression analysis to analyze the effect of corporate social responsibility in the relationship between the dependent and independent variables. \u0000Findings – The results of this study indicate that financial performance has a positive and insignificant effect on firm value. Firm size has a negative and insignificant effect on firm value. Corporate social responsibility is able to moderate the effect of financial performance and firm size on firm value. \u0000Originality – The sample companies are non-financial companies listed on the IDX for the period 2017-2019 which disclose annual reports and sustainability reports respectively, so that the total sample obtained covering 3 years is 39 samples. \u0000Keywords: Financial Performance, Company Size, Value Company, Corporate Social Responsibility, Signal Theory, Stakeholder Theory \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":" 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140690615","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}
Purpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement fraud, to analyze whether collusion fachtors influence financial statement fraud, to analyze whether opportunity fachtors influence financial statement fraud, to analyze whether rationalization factors influence financial statement fraud, and to analyze whether the ego factor influences financial statement fraud. Design/methodology/approach – The analytical method used is quantitative analysis using the SPSS 21 statistical formula. Findings – The results of this research are stimulus factors, capability factors, collusion factors, opportunity factors, rationalization factors and ego factors has an influence on fradulent financial statements. Originality – Sources of data used in this study are secondary data obtained from the company’s published annual financial reports. Keywords: Fraud, Hexagon Approach, Financial Statement Paper Type Research Result
{"title":"Financial Statement Fraud Analysis Through Hexagon Fraud Theory ApproachPurpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement","authors":"Nurjanna Nurjanna, Muchriana Muchran, Rini Sulisyanti","doi":"10.58792/cjba.v4i1.48","DOIUrl":"https://doi.org/10.58792/cjba.v4i1.48","url":null,"abstract":"Purpose – This study aims to analyze whether pressure or stimulus factors influence financial statement fraud, to analyze whether the capability factor influences financial statement fraud, to analyze whether collusion fachtors influence financial statement fraud, to analyze whether opportunity fachtors influence financial statement fraud, to analyze whether rationalization factors influence financial statement fraud, and to analyze whether the ego factor influences financial statement fraud. \u0000Design/methodology/approach – The analytical method used is quantitative analysis using the SPSS 21 statistical formula. \u0000Findings – The results of this research are stimulus factors, capability factors, collusion factors, opportunity factors, rationalization factors and ego factors has an influence on fradulent financial statements. \u0000Originality – Sources of data used in this study are secondary data obtained from the company’s published annual financial reports. \u0000Keywords: Fraud, Hexagon Approach, Financial Statement \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":" 73","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140692456","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}
Nur Farafika, Ratna Ayu Damayanti, Asri Usman, Shavira Zalshabila
Purpose – This study aims to determine the impact of Covid-19 on tax revenues from taking class C minerals in Barru Regency Design/methodology/approach – The analytical method used is descriptive analysis by calculating the growth rate and contribution formula Findings – The results of this study are that Covid-19 affects the determination of target setting, revenue realization, growth rate and tax contribution for taking group C minerals in Barru Regency Originality – Sources of data used in this study are secondary data obtained through documentation and library research Keywords: Covid-19, Tax Revenue, Tax on Extraction of Minerals Group C Paper Type Research Result
目的--本研究旨在确定 Covid-19 对 Barru 地区开采 C 类矿物的税收收入的影响 设计/方法/途径--采用的分析方法是描述性分析，通过计算增长率和贡献率公式 得出的结论--本研究的结果表明，Covid-19 影响了 Barru 地区开采 C 类矿物的目标设定、收入实现、增长率和税收贡献率的确定 原创性--本研究使用的数据来源是通过文献和图书馆研究获得的二手数据 关键词：Covid-19；税收收入；C 类矿物开采税Covid-19、税收、C 组矿物开采税 论文类型 研究成果
{"title":"ANALYSIS OF THE IMPACT OF COVID-19 ON GROUP C EXCAVATION TAX REVENUE","authors":"Nur Farafika, Ratna Ayu Damayanti, Asri Usman, Shavira Zalshabila","doi":"10.58792/cjba.v3i02.44","DOIUrl":"https://doi.org/10.58792/cjba.v3i02.44","url":null,"abstract":"Purpose – This study aims to determine the impact of Covid-19 on tax revenues from taking class C minerals in Barru Regency Design/methodology/approach – The analytical method used is descriptive analysis by calculating the growth rate and contribution formula Findings – The results of this study are that Covid-19 affects the determination of target setting, revenue realization, growth rate and tax contribution for taking group C minerals in Barru Regency Originality – Sources of data used in this study are secondary data obtained through documentation and library research Keywords: Covid-19, Tax Revenue, Tax on Extraction of Minerals Group C Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139298045","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}
Purpose – This study aims to reconstruct the credit system by evaluating accounting information systems and conducting in-depth interviews. Design/methodology/approach – Informants were randomly selected from members, managers, and founders of Credit Union Sauan Sibarrung. Findings – Based on the results of interviews with informants from the Manager and Founder of the Sauan Sibarrung Credit Union, information was obtained that the SOP for granting credit at Sauan Sibarrung CU is now standard. It's just that we still must pay close attention to the growth in income and expenses of these members. Associated with the credit termination process Usually, credit termination at the Head Office level, which is authorized by the Deputy, General Manager, CU Sauan Sibarrung Credit Committee or Management, is not processed quickly due to incomplete files from members applying for credit. Originality – Members who became informants in this research case study were all members who had borrowed at the Sauan Sibarrung Credit Union Keywords: Accounting System, Credit Union, Credit System Paper Type Research Result
{"title":"ACCOUNTING SYSTEM RECONSTRUCTION: CASE OF CU SAUAN SIBARRUNG","authors":"Agustina Rante Pasang, Marselinus Asri, Fransiskus Randa","doi":"10.58792/cjba.v3i02.43","DOIUrl":"https://doi.org/10.58792/cjba.v3i02.43","url":null,"abstract":"Purpose – This study aims to reconstruct the credit system by evaluating accounting information systems and conducting in-depth interviews. Design/methodology/approach – Informants were randomly selected from members, managers, and founders of Credit Union Sauan Sibarrung. Findings – Based on the results of interviews with informants from the Manager and Founder of the Sauan Sibarrung Credit Union, information was obtained that the SOP for granting credit at Sauan Sibarrung CU is now standard. It's just that we still must pay close attention to the growth in income and expenses of these members. Associated with the credit termination process Usually, credit termination at the Head Office level, which is authorized by the Deputy, General Manager, CU Sauan Sibarrung Credit Committee or Management, is not processed quickly due to incomplete files from members applying for credit. Originality – Members who became informants in this research case study were all members who had borrowed at the Sauan Sibarrung Credit Union Keywords: Accounting System, Credit Union, Credit System Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139296000","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}
Purpose – This study aims to find out and analyze how much effect the application of perceived benefits, ease of use, and risk has on the use of the Indonesian standard quick response code Design/methodology/approach – This research uses a quantitative approach and the method used is multiple linear regression analysis. Sample determination is carried out by purvosive sampling method Findings – The results of this study indicate that in the millennial generation sample, perceived ease of use affects the decision to use electronic money based on the Indonesian standard quick response code. However, perceived of usefulness and risks have no effect. Meanwhile, in the merchant sample, perceived of usefulness, ease of use, and risk have no effect on the decision to use electronic money based on the Indonesian standard quick response code and there is an average difference between the millennial generation and merchant sample groups. Originality – The number of samples used in this study was 80 respondents who were in Makassar City. Keywords: Perceived, Decision on Use, Quick Response Code Indonesian Standard Paper Type Research Result
{"title":"ANALYSIS OF THE INFLUENCE OF PERCEPTIONS OF BENEFITS, EASE OF USE, AND RISKS ON DECISIONS TO USE ELECTRONIC MONEY BASED ON QUICK RESPONSE CODE INDONESIAN STANDARD","authors":"Alifah Annisa, Syarifuddin Syarifuddin, Yohanis Rura","doi":"10.58792/cjba.v3i02.41","DOIUrl":"https://doi.org/10.58792/cjba.v3i02.41","url":null,"abstract":"Purpose – This study aims to find out and analyze how much effect the application of perceived benefits, ease of use, and risk has on the use of the Indonesian standard quick response code Design/methodology/approach – This research uses a quantitative approach and the method used is multiple linear regression analysis. Sample determination is carried out by purvosive sampling method Findings – The results of this study indicate that in the millennial generation sample, perceived ease of use affects the decision to use electronic money based on the Indonesian standard quick response code. However, perceived of usefulness and risks have no effect. Meanwhile, in the merchant sample, perceived of usefulness, ease of use, and risk have no effect on the decision to use electronic money based on the Indonesian standard quick response code and there is an average difference between the millennial generation and merchant sample groups. Originality – The number of samples used in this study was 80 respondents who were in Makassar City. Keywords: Perceived, Decision on Use, Quick Response Code Indonesian Standard Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"81 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139320840","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}
Purpose – This study aims to examine and analyze the influence of leverage, independent commissioners, company activities, and profitability on disclosure of sustainability reports. The theory used in this research is stakeholder theory and agency theory Design/methodology/approach – The type of research used in this research is explanatory research Findings – The results of the study show that leverage has a positive and significant effect on sustainability report disclosure. The proportion of independent commissioners has a positive and significant effect on the disclosure of the sustainability report. The company's activities have no effect on the disclosure of the sustainability report. Profitability has a positive and significant influence in increasing the disclosure of sustainability reports. Originality – The population is property companies listed on the Indonesia Stock Exchange (IDX) in 2019 to 2021, totaling 79 companies using a purposive sampling method Keywords: Leverage, Independent Commissioner, Company Activity, Profitability, Disclosure of Sustainability Report Paper Type Research Result
{"title":"THE INFLUENCE OF LEVERAGE, INDEPENDENT COMMISSIONERS, COMPANY ACTIVITIES AND PROFITABILITY ON SUSTAINABILITY REPORT DISCLOSURES","authors":"Vina Ho, Kunradus Kampo, Paulus Tangke","doi":"10.58792/cjba.v3i02.39","DOIUrl":"https://doi.org/10.58792/cjba.v3i02.39","url":null,"abstract":"Purpose – This study aims to examine and analyze the influence of leverage, independent commissioners, company activities, and profitability on disclosure of sustainability reports. The theory used in this research is stakeholder theory and agency theory Design/methodology/approach – The type of research used in this research is explanatory research Findings – The results of the study show that leverage has a positive and significant effect on sustainability report disclosure. The proportion of independent commissioners has a positive and significant effect on the disclosure of the sustainability report. The company's activities have no effect on the disclosure of the sustainability report. Profitability has a positive and significant influence in increasing the disclosure of sustainability reports. Originality – The population is property companies listed on the Indonesia Stock Exchange (IDX) in 2019 to 2021, totaling 79 companies using a purposive sampling method Keywords: Leverage, Independent Commissioner, Company Activity, Profitability, Disclosure of Sustainability Report Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139320820","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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