Purpose – This study aims to test and analyze the effect of financial performance variables and capital structure on firm value in the food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2017 - 2019 period. Design/methodology/approach – This analysis method uses Multiple Linear Regression technique. Findings – The results of the study partially show that financial performance and capital structure have a negative and significant effect on firm value. Originality – The population is 26 manufacturing companies in the food and beverage sub-sector listed on the IDX for the period 2017-2019. Keywords: Capital Structure, Financial Performance, Firm Value Paper Type Research Result
{"title":"FINANCIAL PERFORMANCE AND CAPITAL STRUCTURE INFLUENCE ON COMPANY VALUE IN MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE","authors":"Chaerunnisa Rumianti, Ansir Launtu","doi":"10.58792/cjba.v1i2.17","DOIUrl":"https://doi.org/10.58792/cjba.v1i2.17","url":null,"abstract":"Purpose – This study aims to test and analyze the effect of financial performance variables and capital structure on firm value in the food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2017 - 2019 period. \u0000Design/methodology/approach – This analysis method uses Multiple Linear Regression technique. \u0000Findings – The results of the study partially show that financial performance and capital structure have a negative and significant effect on firm value. \u0000Originality – The population is 26 manufacturing companies in the food and beverage sub-sector listed on the IDX for the period 2017-2019. \u0000Keywords: Capital Structure, Financial Performance, Firm Value \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127652031","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 determine the effect of the village financial system, apparatus competence and internal control system on the quality of financial reports in the Village government in Adonara Tengah District, East Flores Regency, East Nusa Tenggara province. Design/methodology/approach – Methods of data collection using primary data obtained from a questionnaire using a saturated sampling technique. The population of this study were all 65 village officials in Adonnara Tengah subdistrict, East Flores district, while the sample taken was 65 respondents. The results of the questionnaire have been tested for validity and reliability, and classical assumptions have been tested in the form of normality assumptions, multicollinearity assumptions and heteroscedasticity assumptions. Findings – The data analysis method used multiple linear regression.The results show that the village financial system has a significant positivve effect on the quality of financial reports, the competence of the apparaturs does not effect the quality of financial reports and the internal control system has a significant positive effect on the quality of financial reports. Keywords: Village Financial System, Apparatus Competence, Internal Control System, Quality of Financial Statements Paper type Article Text
{"title":"INFLUENCE OF VILLAGE FINANCIAL SYSTEM, APPARATUS COMPETENCY, AND INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS","authors":"I. Ibrahim, M. Yusuf, Rahman Pura","doi":"10.58792/cjba.v1i2.16","DOIUrl":"https://doi.org/10.58792/cjba.v1i2.16","url":null,"abstract":"Purpose – This study aims to determine the effect of the village financial system, apparatus competence and internal control system on the quality of financial reports in the Village government in Adonara Tengah District, East Flores Regency, East Nusa Tenggara province. \u0000Design/methodology/approach – Methods of data collection using primary data obtained from a questionnaire using a saturated sampling technique. The population of this study were all 65 village officials in Adonnara Tengah subdistrict, East Flores district, while the sample taken was 65 respondents. The results of the questionnaire have been tested for validity and reliability, and classical assumptions have been tested in the form of normality assumptions, multicollinearity assumptions and heteroscedasticity assumptions. \u0000Findings – The data analysis method used multiple linear regression.The results show that the village financial system has a significant positivve effect on the quality of financial reports, the competence of the apparaturs does not effect the quality of financial reports and the internal control system has a significant positive effect on the quality of financial reports. \u0000Keywords: Village Financial System, Apparatus Competence, Internal Control System, Quality of Financial Statements \u0000Paper type Article Text","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115773093","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}
Marselinus Asri, Jocelyn Odelia Josephine, Ana Mardiana
Purpose – The purpose of this study is to analyze the effect of minimum investment fund, return, risk, and environment on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. Design/methodology/approach – The type of research used in this research is causality research. This research used purposive sampling method in sampling technique. The sample used in this study are 5th and 7th students of accounting department, faculty of economics and business Atma Jaya Makassar University. So that the total sample obtained is 144 respondents. Findings – The result of this study indicate that minimum investment fund, return, and environment have a positive and significant effect on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. On the other hand, risk is not significant and has a negative effect on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. Originality – The data collection method used in this study was a survey in the form of a questionnaire. Keywords: Environment, Interest In Investing Shares, Minimum Investment Fund, Return, and Risk Paper Type Research Result
{"title":"DETERMINANTS THAT INFLUENCE THE INTEREST IN INVESTING IN STOCK STUDENTS FACULTY OF ECONOMICS AND BUSINESS UNIVERSITY OF ATMA JAYA MAKASSAR","authors":"Marselinus Asri, Jocelyn Odelia Josephine, Ana Mardiana","doi":"10.58792/cjba.v1i2.11","DOIUrl":"https://doi.org/10.58792/cjba.v1i2.11","url":null,"abstract":"Purpose – The purpose of this study is to analyze the effect of minimum investment fund, return, risk, and environment on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. \u0000Design/methodology/approach – The type of research used in this research is causality research. This research used purposive sampling method in sampling technique. The sample used in this study are 5th and 7th students of accounting department, faculty of economics and business Atma Jaya Makassar University. So that the total sample obtained is 144 respondents. \u0000Findings – The result of this study indicate that minimum investment fund, return, and environment have a positive and significant effect on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. On the other hand, risk is not significant and has a negative effect on interest in investing shares of students of the faculty of economics and business Atma Jaya Makassar University. \u0000Originality – The data collection method used in this study was a survey in the form of a questionnaire. \u0000Keywords: Environment, Interest In Investing Shares, Minimum Investment Fund, Return, and Risk \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121620780","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}
Husniyah Husniyah, Tenriwaru Tenriwaru, M. R. Ramdani
Purpose – This study aims to determine the effect of Return On Investment and Earning Per Share on Stock Prices with Perceived Risk of stocks as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Design/methodology/approach – The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Findings – The result of this study indicate that Return On Investment (ROI) has a negative and insignificant effect on stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Earning Per Share (EPS) has a positive and significant influence on stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Perceived Risk of shares has no effect on the relationship of ROI to stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Perceived Risk of shares has no effect on the relationship between EPS and stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Originality – This type of research is a quantitative research using secondary data in the form of annual reports of 10 sample companies taken from the website www.idx.co.id for the 2018-2020 period. Keywords: Earning Per Share (EPS), Perceived Risk of Stock, Return On Investment (ROI), Stock Price Paper Type Research Result
{"title":"THE EFFECT OF RETURN ON INVESTMENT AND EARNINGS PER SHARE ON COMPANY STOCK PRICES WITH PERCEIVED RISK OF STOCKS AS MODERATING VARIABLES","authors":"Husniyah Husniyah, Tenriwaru Tenriwaru, M. R. Ramdani","doi":"10.58792/cjba.v1i2.13","DOIUrl":"https://doi.org/10.58792/cjba.v1i2.13","url":null,"abstract":"Purpose – This study aims to determine the effect of Return On Investment and Earning Per Share on Stock Prices with Perceived Risk of stocks as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. \u0000Design/methodology/approach – The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). \u0000Findings – The result of this study indicate that Return On Investment (ROI) has a negative and insignificant effect on stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Earning Per Share (EPS) has a positive and significant influence on stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Perceived Risk of shares has no effect on the relationship of ROI to stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Perceived Risk of shares has no effect on the relationship between EPS and stock prices of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. \u0000Originality – This type of research is a quantitative research using secondary data in the form of annual reports of 10 sample companies taken from the website www.idx.co.id for the 2018-2020 period. \u0000Keywords: Earning Per Share (EPS), Perceived Risk of Stock, Return On Investment (ROI), Stock Price \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"205 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123053554","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 determine the performance of accounting information systems at PT. Bumi Jasa Utama. Design/methodology/approach – The analytical method used is a narrative analysis method with a descriptive qualitative approach to find out how the performance of the accounting information system at the company PT. Bumi Jasa Utama. Findings – The results of the study found that the current performance of the accounting information system at the company PT. Bumi Jasa Utama shows that the company's information system has been used properly. Originality – The data of this study were obtained from primary data and secondary data with data collection techniques through observation, interviews, documentation, and literature studies as well as testing the validity of the data based on triangulation of sources, techniques, and time conducted at PT. Bumi Jasa Utama. Keywords: Accounting Information System Performance, Accounting Information System Paper Type Research Result
目的:本研究旨在确定Bumi Jasa Utama公司会计信息系统的绩效。设计/方法论/方法-使用的分析方法是一种描述性定性方法的叙事分析方法，以找出PT. Bumi Jasa Utama公司会计信息系统的绩效。研究结果-研究结果发现，目前的会计信息系统在PT. Bumi Jasa Utama公司的表现表明，该公司的信息系统已被正确使用。原创性-本研究的数据是通过观察、访谈、文献和文献研究等数据收集技术从原始数据和二手数据中获得的，并基于在PT. Bumi Jasa Utama进行的来源、技术和时间三角测量来测试数据的有效性。关键词:会计信息系统绩效会计信息系统论文类型研究成果
{"title":"ACCOUNTING INFORMATION SYSTEM PERFORMANCE ANALYSIS","authors":"Tenriwaru Tenriwaru, Nilam Salam","doi":"10.58792/cjba.v1i2.12","DOIUrl":"https://doi.org/10.58792/cjba.v1i2.12","url":null,"abstract":"Purpose – This study aims to determine the performance of accounting information systems at PT. Bumi Jasa Utama. \u0000Design/methodology/approach – The analytical method used is a narrative analysis method with a descriptive qualitative approach to find out how the performance of the accounting information system at the company PT. Bumi Jasa Utama. \u0000Findings – The results of the study found that the current performance of the accounting information system at the company PT. Bumi Jasa Utama shows that the company's information system has been used properly. \u0000Originality – The data of this study were obtained from primary data and secondary data with data collection techniques through observation, interviews, documentation, and literature studies as well as testing the validity of the data based on triangulation of sources, techniques, and time conducted at PT. Bumi Jasa Utama. \u0000Keywords: Accounting Information System Performance, Accounting Information System \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115425301","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 effect of organizational commitment, personal cost and ethical environment on the intention to do whistleblowing on the State Civil Apparatus of the Makassar City Education Office. Design/methodology/approach – This study uses a quantitative approach. The data used is primary data. The analytical method used is multiple linear regression. Findings – The result of this study shows that organizational commitment and personal cost has no impact against the whistleblowing intention, meanwhile ethical environtment has impact against the whistleblowing intention. Originality – Collecting data in this study through questionnaires and conducted on 40 respondents who were civil servant of Makassar Educational Authorities. Keywords: Ethical Environtment, Organizational Commitment, Personal Cost, Whistleblowing Intention Paper Type Research Result
{"title":"THE INFLUENCE OF ORGANIZATIONAL COMMITMENT, PERSONAL COST AND ETHICAL ENVIRONMENT ON INTENTION TO WHISTLEBLOWING","authors":"A. Abdillah, R. Damayanti, A. Amiruddin","doi":"10.58792/cjba.v1i2.14","DOIUrl":"https://doi.org/10.58792/cjba.v1i2.14","url":null,"abstract":"Purpose – This study aims to examine and analyze the effect of organizational commitment, personal cost and ethical environment on the intention to do whistleblowing on the State Civil Apparatus of the Makassar City Education Office. \u0000Design/methodology/approach – This study uses a quantitative approach. The data used is primary data. The analytical method used is multiple linear regression. \u0000Findings – The result of this study shows that organizational commitment and personal cost has no impact against the whistleblowing intention, meanwhile ethical environtment has impact against the whistleblowing intention. \u0000Originality – Collecting data in this study through questionnaires and conducted on 40 respondents who were civil servant of Makassar Educational Authorities. \u0000Keywords: Ethical Environtment, Organizational Commitment, Personal Cost, Whistleblowing Intention \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125664005","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 objective are to explore the importance of local wisdom as a source of knowledge and guidance in filling and forming a more harmonious agency relationship pattern in the context of local government budgets. Design/methodology/approach – This study uses Derrida model. Findings – This study finds out how modern the accountability system of traditional Balinese village. In this case, budget is not only for legislative consumption, but also for all levels of society. Failure to provide accountability report by customary government is a form of violation that causes karma, and villager can revoke the mandate given to the customary government. Originality – This study uses Derrida model to build a new model of agency relationship by adopting marginalized text or philosophical. Keywords: Bali, Derrida, Budget, Regional Government, Indonesia Paper Type Research Result
{"title":"DEKONSTRUKSI HUBUNGAN KEAGENAN DALAM PROSES ANGGARAN","authors":"R. Damayanti, S. Syarifuddin","doi":"10.58792/cjba.v1i1.8","DOIUrl":"https://doi.org/10.58792/cjba.v1i1.8","url":null,"abstract":"Purpose – The study objective are to explore the importance of local wisdom as a source of knowledge and guidance in filling and forming a more harmonious agency relationship pattern in the context of local government budgets. \u0000Design/methodology/approach – This study uses Derrida model. \u0000Findings – This study finds out how modern the accountability system of traditional Balinese village. In this case, budget is not only for legislative consumption, but also for all levels of society. Failure to provide accountability report by customary government is a form of violation that causes karma, and villager can revoke the mandate given to the customary government. \u0000Originality – This study uses Derrida model to build a new model of agency relationship by adopting marginalized text or philosophical. \u0000Keywords: Bali, Derrida, Budget, Regional Government, Indonesia \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129459139","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 to test and analyze influence the effect of working capital on the level of profitability at PT. Adira Dinamika Multi Finance Tbk Design/methodology/approach – The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, paired samples t-test, simple linear regression test, t test and hypothesis test. Findings – Working capital (DER) which has a negative effect is proven to decrease the profitability (ROA) of PT. Adira Dinamika Multi Finance, Tbk Originality – The population is the report on 2009-2019 accounting for 11 years at PT. Adira Dinamika Multi Finance Tbk Keywords: Working Capital, Profitability Paper Type Research Result
目的-本研究旨在检验和分析营运资金对PT. Adira Dinamika Multi Finance Tbk盈利水平的影响。设计/方法/方法-本研究中使用的数据分析技术是描述性统计分析，经典假设检验，配对样本t检验，简单线性回归检验，t检验和假设检验。研究结果-具有负面影响的营运资金(DER)被证明会降低PT的盈利能力(ROA)。Adira Dinamika Multi Finance, Tbk独创性-人口是PT 2009-2019会计11年的报告。Adira Dinamika Multi Finance Tbk关键词:营运资金，盈利能力论文类型研究结果
{"title":"PENGARUH MODAL KERJA TERHADAP TINGKAT PROFITABILITAS PADA PT. ADIRA DINAMIKA MULTI FINANCE TBK.","authors":"Chaerunnisa Rumianti","doi":"10.58792/cjba.v1i1.5","DOIUrl":"https://doi.org/10.58792/cjba.v1i1.5","url":null,"abstract":"Purpose – This study to test and analyze influence the effect of working capital on the level of profitability at PT. Adira Dinamika Multi Finance Tbk \u0000Design/methodology/approach – The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, paired samples t-test, simple linear regression test, t test and hypothesis test. \u0000Findings – Working capital (DER) which has a negative effect is proven to decrease the profitability (ROA) of PT. Adira Dinamika Multi Finance, Tbk \u0000Originality – The population is the report on 2009-2019 accounting for 11 years at PT. Adira Dinamika Multi Finance Tbk \u0000Keywords: Working Capital, Profitability \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121963801","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 research aims to examine the effect of financial distress on the financial statement fraud which is moderated by corporate governance. Design/methodology/approach – This study uses multiple regression analysis methods. Findings – The results of this study indicate that financial distress has a significantly positive effect on financial statement fraud. As well as the influence of the moderating interaction of corporate governance, it has a significant negative effect on the relationship between financial distress and financial statement fraud. Originality – The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. Keywords: Financial Distress, Corporate Governance, Financial Statement Fraud Paper Type Research Result
{"title":"PENGARUH FINANCIAL DISTRESS TERHADAP FINANCIAL STATEMENT FRAUD YANG DIMODERASI OLEH CORPORATE GOVERNANCE","authors":"Ana Mardiana","doi":"10.58792/cjba.v1i1.9","DOIUrl":"https://doi.org/10.58792/cjba.v1i1.9","url":null,"abstract":"Purpose – This research aims to examine the effect of financial distress on the financial statement fraud which is moderated by corporate governance. \u0000Design/methodology/approach – This study uses multiple regression analysis methods. \u0000Findings – The results of this study indicate that financial distress has a significantly positive effect on financial statement fraud. As well as the influence of the moderating interaction of corporate governance, it has a significant negative effect on the relationship between financial distress and financial statement fraud. \u0000Originality – The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. \u0000Keywords: Financial Distress, Corporate Governance, Financial Statement Fraud \u0000Paper Type Research Result","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133804066","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 investigate the disclosure of GRI Standards in the sustainability reports of national companies receiving awards from the Asia Sustainability Report Rating (ASRRAT) in 2019 and 2020. Design/methodology/approach – Study literature Findings – The results of this study indicate that there are still some standards that are still underreported / disclosed in the sustainability reports of award recipient companies in 2019 and 2020. Originality – This study is a literature study that focuses on reporting the sustainability of companies in Indonesia. Keywords: Standard GRI, Sustainability Report, and Asia Sustainability Report Rating Paper Type Article Text
{"title":"MENELISIK PELAPORAN KEBERLANJUTAN PERUSAHAAN PENERIMA AWARD DI INDONESIA TAHUN 2019 - 2020","authors":"P. Tangke","doi":"10.58792/cjba.v1i1.7","DOIUrl":"https://doi.org/10.58792/cjba.v1i1.7","url":null,"abstract":"Purpose – This study aims to investigate the disclosure of GRI Standards in the sustainability reports of national companies receiving awards from the Asia Sustainability Report Rating (ASRRAT) in 2019 and 2020. \u0000Design/methodology/approach – Study literature \u0000Findings – The results of this study indicate that there are still some standards that are still underreported / disclosed in the sustainability reports of award recipient companies in 2019 and 2020. \u0000Originality – This study is a literature study that focuses on reporting the sustainability of companies in Indonesia. \u0000Keywords: Standard GRI, Sustainability Report, and Asia Sustainability Report Rating \u0000Paper Type Article Text","PeriodicalId":287575,"journal":{"name":"Contemporary Journal on Business and Accounting","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126873005","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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