Pub Date : 2023-02-26DOI: 10.24843/eja.2023.v33.i02.p10
Dita Amalia, Rossje V. Suryaputri
The aim of this study is to empirically examine the effect of the proportion of independent commissioners, audit committees, Islamic Social Reporting (ISR) and fixed asset intensity on tax aggressiveness with bank size and profitability as control variables. The method used in this research is multiple linear regression analysis. The population in this study is Islamic banking registered with the OJK in 2016-2021. Sampling used purposive sampling method and obtained 49 observational samples. Tax aggressiveness is measured by the Effective Tax Rate (ETR). The results showed that the proportion of independent commissioners and audit committees had a negative effect on tax aggressiveness. Fixed asset intensity has a positive effect on tax aggressiveness. Research also proves that Islamic social reporting has no effect on tax aggressiveness. Keywords: Corporate Governance; Islamic Social Reporting; Fixed Asset Intensity; Tax Aggressiveness.
{"title":"Corporate Governance, Islamic Social Reporting, Intensitas Aset Tetap, dan Agresivitas Pajak pada Bank Syariah","authors":"Dita Amalia, Rossje V. Suryaputri","doi":"10.24843/eja.2023.v33.i02.p10","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p10","url":null,"abstract":"The aim of this study is to empirically examine the effect of the proportion of independent commissioners, audit committees, Islamic Social Reporting (ISR) and fixed asset intensity on tax aggressiveness with bank size and profitability as control variables. The method used in this research is multiple linear regression analysis. The population in this study is Islamic banking registered with the OJK in 2016-2021. Sampling used purposive sampling method and obtained 49 observational samples. Tax aggressiveness is measured by the Effective Tax Rate (ETR). The results showed that the proportion of independent commissioners and audit committees had a negative effect on tax aggressiveness. Fixed asset intensity has a positive effect on tax aggressiveness. Research also proves that Islamic social reporting has no effect on tax aggressiveness. \u0000Keywords: Corporate Governance; Islamic Social Reporting; Fixed Asset Intensity; Tax Aggressiveness.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47038418","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}
Pub Date : 2023-02-26DOI: 10.24843/eja.2023.v33.i02.p19
Pande Gede Cahyana, H. B. Suprasto
Management of village funds is required to implement the principles of good governance and accountability. This study aims to describe the accountability of managing village funds in Peliatan Village, Gianyar. The selected informants are informants who are involved in village fund management consisting of the village head, village secretary, financial officer, planning officer and chairman of the BPD. The data analysis technique uses the Miles and Huberman model with an interpretive paradigm. The results of the study show that accountability for village fund management planning is carried out in a participatory and transparent manner. Accountability for the implementation of village funds is guided by the APBDes and carried out using the ngayah system. Accountability for the realization of village funds is reported to the Regent, PMD and the community. Information to the public is conveyed through regional heads, billboards, and social media. Keywords: Accountability; Management Village Fund.
{"title":"Akuntabilitas Pengelolaan Dana Desa","authors":"Pande Gede Cahyana, H. B. Suprasto","doi":"10.24843/eja.2023.v33.i02.p19","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p19","url":null,"abstract":"Management of village funds is required to implement the principles of good governance and accountability. This study aims to describe the accountability of managing village funds in Peliatan Village, Gianyar. The selected informants are informants who are involved in village fund management consisting of the village head, village secretary, financial officer, planning officer and chairman of the BPD. The data analysis technique uses the Miles and Huberman model with an interpretive paradigm. The results of the study show that accountability for village fund management planning is carried out in a participatory and transparent manner. Accountability for the implementation of village funds is guided by the APBDes and carried out using the ngayah system. Accountability for the realization of village funds is reported to the Regent, PMD and the community. Information to the public is conveyed through regional heads, billboards, and social media. \u0000Keywords: Accountability; Management Village Fund.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42841691","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}
Pub Date : 2023-02-26DOI: 10.24843/eja.2023.v33.i02.p09
I. G. A. Diah Paramitha, P. D. Y. Sukartha
Accounting Profession Education (PPAk) is the choice of further education level for bachelor of economics majoring in accounting for a career as a professional accountant. The aim of this research is to empirically examine the effect of gender, family environment, and work experience on students' interest in participating in PPAk. This research uses a quantitative approach. The sample was determined by nonprobability sampling method using saturated sampling technique. The number of samples used in this study were 46 respondents, namely Accounting Professional Education students. This research uses multiple linear regression analysis techniques. The results showed that family environment and work experience had a positive effect on students' interest in taking PPAk, while gender had no effect on students' interest in taking PPAk. Keywords: Gender, Family Environment, Work experience, Accounting Profession Education.
{"title":"Gender, Lingkungan Keluarga, Pengalaman Kerja dan Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi (PPAk)","authors":"I. G. A. Diah Paramitha, P. D. Y. Sukartha","doi":"10.24843/eja.2023.v33.i02.p09","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p09","url":null,"abstract":"Accounting Profession Education (PPAk) is the choice of further education level for bachelor of economics majoring in accounting for a career as a professional accountant. The aim of this research is to empirically examine the effect of gender, family environment, and work experience on students' interest in participating in PPAk. This research uses a quantitative approach. The sample was determined by nonprobability sampling method using saturated sampling technique. The number of samples used in this study were 46 respondents, namely Accounting Professional Education students. This research uses multiple linear regression analysis techniques. The results showed that family environment and work experience had a positive effect on students' interest in taking PPAk, while gender had no effect on students' interest in taking PPAk. \u0000Keywords: Gender, Family Environment, Work experience, Accounting Profession Education.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43215511","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}
Pub Date : 2023-02-26DOI: 10.24843/eja.2023.v33.i02.p13
Putu Diah Septa Kristya Astagina, I. N. W. A. Putra
During the Covid-19 pandemic, the value of pharmaceutical companies increased while other companies didn't. This research aims to determine how profitability, liquidity, and intellectual capital influence firm value during the Covid-19 pandemic. The population in this research is 12 pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) for the first quarter of 2020 to the second quarter of 2021. The sampling technique used the purposive sampling method with the number of samples obtained as many as 10 companies with 60 observations. This research used multiple linear regression analysis to determine the effect of profitability, liquidity, and intellectual capital on firm value during the Covid-19 pandemic. This research indicates that profitability, liquidity, and intellectual capital have a positive effect on firm value during the Covid-19 pandemic. Keywords: Profitability; Liquidity; Intellectual Capital; Firm Value.
{"title":"Profitabilitas, Likuiditas, Modal Intelektual dan Nilai Perusahaan pada Masa Pandemi Covid-19","authors":"Putu Diah Septa Kristya Astagina, I. N. W. A. Putra","doi":"10.24843/eja.2023.v33.i02.p13","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p13","url":null,"abstract":"During the Covid-19 pandemic, the value of pharmaceutical companies increased while other companies didn't. This research aims to determine how profitability, liquidity, and intellectual capital influence firm value during the Covid-19 pandemic. The population in this research is 12 pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) for the first quarter of 2020 to the second quarter of 2021. The sampling technique used the purposive sampling method with the number of samples obtained as many as 10 companies with 60 observations. This research used multiple linear regression analysis to determine the effect of profitability, liquidity, and intellectual capital on firm value during the Covid-19 pandemic. This research indicates that profitability, liquidity, and intellectual capital have a positive effect on firm value during the Covid-19 pandemic. \u0000Keywords: Profitability; Liquidity; Intellectual Capital; Firm Value.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43702322","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}
Pub Date : 2023-02-26DOI: 10.24843/eja.2023.v33.i02.p07
Ni Wayan Reni Putri Sumantari, Gede Juliarsa
The research objective was to determine the effect of the effectiveness of accounting information systems, organizational culture on employee performance with incentives, motivation as a moderating variable. The sampling method used was nonprobability sampling method with purposive sampling technique and 40 employees of the Srinadi Klungkung Market Cooperative were selected as samples. The data analysis technique used is moderated regression analysis. The results showed that the variable effectiveness of accounting information systems had a positive effect on employee performance, organizational culture variables had a positive effect on employee performance, incentive variables strengthened the effect of effectiveness of accounting information systems on employee performance, motivational variables strengthened the effect of effectiveness of accounting information systems on employee performance, incentive variables strengthened the influence of organizational culture on employee performance, motivational variables strengthen the influence of organizational culture on the performance of employees of the Srinadi Klungkung Market Cooperative. Keywords: Effectiveness of Accounting Information Systems; Organizational Culture, Incentives; Motivation; Employee performance.
{"title":"Efektivitas Sistem Informasi Akuntansi, Budaya Organisasi dan Kinerja Karyawan dengan Insentif dan Motivasi sebagai Variabel Moderasi","authors":"Ni Wayan Reni Putri Sumantari, Gede Juliarsa","doi":"10.24843/eja.2023.v33.i02.p07","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p07","url":null,"abstract":"The research objective was to determine the effect of the effectiveness of accounting information systems, organizational culture on employee performance with incentives, motivation as a moderating variable. The sampling method used was nonprobability sampling method with purposive sampling technique and 40 employees of the Srinadi Klungkung Market Cooperative were selected as samples. The data analysis technique used is moderated regression analysis. The results showed that the variable effectiveness of accounting information systems had a positive effect on employee performance, organizational culture variables had a positive effect on employee performance, incentive variables strengthened the effect of effectiveness of accounting information systems on employee performance, motivational variables strengthened the effect of effectiveness of accounting information systems on employee performance, incentive variables strengthened the influence of organizational culture on employee performance, motivational variables strengthen the influence of organizational culture on the performance of employees of the Srinadi Klungkung Market Cooperative. \u0000Keywords: Effectiveness of Accounting Information Systems; Organizational Culture, Incentives; Motivation; Employee performance.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41938128","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}
Pub Date : 2023-02-26DOI: 10.24843/eja.2023.v33.i02.p12
Resi Ariyasa Qadri, Ika Mutiara Khadijah, B. A. A. Uliansyah
This research aims to foresee financial difficulties in the agricultural industry using three prominent variables: profitability, operating leverage, and liquidity insolvency, before the pandemic. The research employed the documentation technique as the main data collection method. The purposive sampling technique was conducted to obtain the distressed and non-distressed companies during the 2017-2019 period. Multiple discriminant analysis was employed as the data analysis method. Our study reveals that the “big three” factors of profitability, operating leverage, and liquidity insolvency are all capable of differentiating between businesses that are in financial crisis and those that are not. With a model accuracy of 85.700 percent, the “big three” factors can also serve as the determining variables in the discriminant function with profitability as the most influential variable. Keyword: Multiple Discriminant Analysis; Financial Distress; Profitability; Operating Leverage; Liquidity Insolvency
{"title":"“Tiga Serangkai” untuk Memprediksi Perusahaan dengan Kesulitan Keuangan Sebelum Masa Pandemi","authors":"Resi Ariyasa Qadri, Ika Mutiara Khadijah, B. A. A. Uliansyah","doi":"10.24843/eja.2023.v33.i02.p12","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p12","url":null,"abstract":"This research aims to foresee financial difficulties in the agricultural industry using three prominent variables: profitability, operating leverage, and liquidity insolvency, before the pandemic. The research employed the documentation technique as the main data collection method. The purposive sampling technique was conducted to obtain the distressed and non-distressed companies during the 2017-2019 period. Multiple discriminant analysis was employed as the data analysis method. Our study reveals that the “big three” factors of profitability, operating leverage, and liquidity insolvency are all capable of differentiating between businesses that are in financial crisis and those that are not. With a model accuracy of 85.700 percent, the “big three” factors can also serve as the determining variables in the discriminant function with profitability as the most influential variable. \u0000Keyword: Multiple Discriminant Analysis; Financial Distress; Profitability; Operating Leverage; Liquidity Insolvency","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48018684","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}
Pub Date : 2023-02-26DOI: 10.24843/eja.2023.v33.i02.p02
Ayu Mirah Suryani, Naniek Noviari
The announcement of the Luxury Goods Value Added Tax Incentive policy (PPnBM) is an economic phenomenon that is used in studying capital market reactions. The research aims to empirically examine whether or not there is a significant abnormal return and trading volume activity before and after the announcement of the PPnBM Incentive policy. This type of research is an event study using a quantitative approach. The sample was selected by purposive sampling method, namely 13 automotive subsector companies listed on the IDX. This research uses one sample t-test as a tool in analyzing data. The results of the study show that there are no significant abnormal returns, but a significant trading volume activity indicates that this policy only changes the expectations of individual investors. It is hoped that investors will be able to make the right decisions to gain profits or reduce risks that may occur in the capital market. Keywords: Event Studies; Government Regulations; Abnormal Returns; Trading Volume Activity.
{"title":"Reaksi Pasar Modal terhadap Pengumuman Kebijakan Insentif Pajak Penjualan atas Barang Mewah","authors":"Ayu Mirah Suryani, Naniek Noviari","doi":"10.24843/eja.2023.v33.i02.p02","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p02","url":null,"abstract":"The announcement of the Luxury Goods Value Added Tax Incentive policy (PPnBM) is an economic phenomenon that is used in studying capital market reactions. The research aims to empirically examine whether or not there is a significant abnormal return and trading volume activity before and after the announcement of the PPnBM Incentive policy. This type of research is an event study using a quantitative approach. The sample was selected by purposive sampling method, namely 13 automotive subsector companies listed on the IDX. This research uses one sample t-test as a tool in analyzing data. The results of the study show that there are no significant abnormal returns, but a significant trading volume activity indicates that this policy only changes the expectations of individual investors. It is hoped that investors will be able to make the right decisions to gain profits or reduce risks that may occur in the capital market. \u0000Keywords: Event Studies; Government Regulations; Abnormal Returns; Trading Volume Activity.","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44296755","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}
Pub Date : 2023-02-26DOI: 10.24843/eja.2023.v33.i02.p16
Hilda Azalia David Mulyono, S. Raharja
Various efforts have been made to prevent and suppress corruption. One of these efforts is by implementing an anti-corruption policy mechanism. The purpose of this study is to re-examine the factors that are thought to influence the disclosure of anti-corruption policies. These variables are the existence of a governance committee, type of industry and company size. The population is public companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021, with a total sample of 2,230 observation data. The research method is quantitative. The analysis used is PLS-SEM. The results of the study show that statistical tests show that the existence of a governance committee, type of industry, and company size have a positive influence on disclosing anti-corruption policies. Keywords: Corruption; Disclosure Of Anti-Corruption; Corporate Governance; Company Characteristics
{"title":"Determinan Pengungkapan Kebijakan Anti Korupsi","authors":"Hilda Azalia David Mulyono, S. Raharja","doi":"10.24843/eja.2023.v33.i02.p16","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p16","url":null,"abstract":"Various efforts have been made to prevent and suppress corruption. One of these efforts is by implementing an anti-corruption policy mechanism. The purpose of this study is to re-examine the factors that are thought to influence the disclosure of anti-corruption policies. These variables are the existence of a governance committee, type of industry and company size. The population is public companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021, with a total sample of 2,230 observation data. The research method is quantitative. The analysis used is PLS-SEM. The results of the study show that statistical tests show that the existence of a governance committee, type of industry, and company size have a positive influence on disclosing anti-corruption policies. \u0000Keywords: Corruption; Disclosure Of Anti-Corruption; Corporate Governance; Company Characteristics","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47044099","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}
Pub Date : 2023-02-26DOI: 10.24843/eja.2023.v33.i02.p01
Farach Aliyyah Putri Suryadie, Lutfi Lutfi
Financial well-being is a problem for society in Indonesia today as reflected in the increasing poverty rate in 2021. The study intends to explore the determinants of financial well-being which include internal locus of control, financial experience, financial planning, and demographic factors of marital status. This study aims to determine the role of financial planning in mediating the effect of financial experience on financial management and to what extent marital status moderates the mediated relationship. The research sample is 160 families living in the cities of Surabaya, Sidoarjo and Gresik. Hypothesis testing was carried out using partial least squares structural equation modeling (PLS-SEM). The results of the study prove that locus of internal control, financial experience, financial planning, and marital status significantly increase financial well-being. The research findings also prove that financial planning mediates the effect of financial experience on financial well-being. Research implies the importance of someone to carry out financial planning earlier, be more able to control themselves, and increase experience related to financial products in order to improve financial well-being. Keywords: Financial Well-Being; Financial Planning; Internal Locus of Control; Financial Experience; Marital Status
{"title":"Determinan Kesejahteraan Keuangan: Peran Mediasi Perencanaan Keuangan","authors":"Farach Aliyyah Putri Suryadie, Lutfi Lutfi","doi":"10.24843/eja.2023.v33.i02.p01","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i02.p01","url":null,"abstract":"Financial well-being is a problem for society in Indonesia today as reflected in the increasing poverty rate in 2021. The study intends to explore the determinants of financial well-being which include internal locus of control, financial experience, financial planning, and demographic factors of marital status. This study aims to determine the role of financial planning in mediating the effect of financial experience on financial management and to what extent marital status moderates the mediated relationship. The research sample is 160 families living in the cities of Surabaya, Sidoarjo and Gresik. Hypothesis testing was carried out using partial least squares structural equation modeling (PLS-SEM). The results of the study prove that locus of internal control, financial experience, financial planning, and marital status significantly increase financial well-being. The research findings also prove that financial planning mediates the effect of financial experience on financial well-being. Research implies the importance of someone to carry out financial planning earlier, be more able to control themselves, and increase experience related to financial products in order to improve financial well-being. \u0000Keywords: Financial Well-Being; Financial Planning; Internal Locus of Control; Financial Experience; Marital Status","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46028914","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}
Pub Date : 2023-01-26DOI: 10.24843/eja.2023.v33.i01.p05
Kepemilikan Manajemen, Melia Andriani, P. Sudana
Corporate Social Responsibility (CSR) is a positive activity carried out by companies to contribute to protecting the environment. The research objective was to obtain empirical evidence of the effect of management ownership and institutional ownership on CSR disclosure with environmental performance as a moderator. The research was conducted on manufacturing companies listed on the IDX in 2018-2020. There were 47 companies used as samples. Research data collection uses documentation techniques, while analysis techniques use Moderated Regression Analysis (MRA). The results of the analysis show that management ownership has no effect on CSR disclosure. Institutional ownership is correlated with CSR disclosure. Environmental performance cannot moderate the effect of management ownership on CSR disclosure. Environmental performance moderates the effect of institutional ownership on CSR disclosure. The implication of this research is that management ownership cannot be used as a reference for companies in making CSR disclosure decisions. Institutional ownership in this study can be used as a guideline and material for consideration when making CSR disclosure decisions. Keywords: Management Ownership; Institutional Ownership; Environmental Performance; Corporate Social Responsibility Disclosure
{"title":"Kepemilikan Manajemen, Kepemilikan Institusional pada Corporate Social Responsibility Disclosure dengan Kinerja Lingkungan sebagai Pemoderasi","authors":"Kepemilikan Manajemen, Melia Andriani, P. Sudana","doi":"10.24843/eja.2023.v33.i01.p05","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i01.p05","url":null,"abstract":"Corporate Social Responsibility (CSR) is a positive activity carried out by companies to contribute to protecting the environment. The research objective was to obtain empirical evidence of the effect of management ownership and institutional ownership on CSR disclosure with environmental performance as a moderator. The research was conducted on manufacturing companies listed on the IDX in 2018-2020. There were 47 companies used as samples. Research data collection uses documentation techniques, while analysis techniques use Moderated Regression Analysis (MRA). The results of the analysis show that management ownership has no effect on CSR disclosure. Institutional ownership is correlated with CSR disclosure. Environmental performance cannot moderate the effect of management ownership on CSR disclosure. Environmental performance moderates the effect of institutional ownership on CSR disclosure. The implication of this research is that management ownership cannot be used as a reference for companies in making CSR disclosure decisions. Institutional ownership in this study can be used as a guideline and material for consideration when making CSR disclosure decisions. \u0000Keywords: Management Ownership; Institutional Ownership; Environmental Performance; Corporate Social Responsibility Disclosure","PeriodicalId":31177,"journal":{"name":"EJurnal Akuntansi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44409795","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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