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MEKANISME TATA KELOLA DAN PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE 环境、社会、治理
Pub Date : 2023-03-28 DOI: 10.21460/jrak.2023.191.440
Carin Jimantoro, Kesya Agnes Maria, Dyna Rachmawati
ABSTRACT This study aims to examine the effect of governance mechanisms on ESG disclosure. Internal and external components make up governance mechanisms. The internal governance mechanism is the board of directors, while the external mechanism is the audit committee and institutional ownership. This study uses a publicly traded manufacturing company with an observation period of 2016–2020. The hypothesis testing tool is multiple regression analysis. The results of testing 361 pieces of cross-sectional data show that, first, board of director characteristics, as measured by board size and number of board meetings, have a positive effect on ESG disclosure. Second, the characteristics of the audit committee, which include size, independence, number of meetings, and financial expertise, have no effect on ESG disclosures. Third, institutional ownership has a positive effect on ESG disclosure. Fourth, the control variables, namely profitability and company size, have a positive effect on ESG disclosure. Thus, the role of the board of directors as an internal mechanism and institutional ownership as an external mechanism is greater than that of the audit committee in enforcing the implementation of governance so as to be able to encourage ESG disclosure. Keywords:  Internal governance mechanism, external governance mechanism, ESG disclosure.  ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh mekanisme tata kelola terhadap pengungkapan ESG. Mekanisme tata kelola terdiri dari internal dan eksternal. Mekanisme tata kelola internal adalah dewan direksi, sedangkan mekanisme eksternal adalah komite audit dan kepemilikan institusional. Penelitian ini menggunakan perusahaan manufaktur terbuka dengan periode pengamatan 2016 – 2020. Alat uji hipotesis adalah analisis regresi majemuk. Hasil pengujian 361 data cross section membuktikan bahwa pertama, karakteristik dewan direksi yang diukur dengan ukuran dewan direksi dan jumlah rapat dewan direksi berpengaruh positif terhadap pengungkapan ESG. Kedua, karakteristik komite audit yang meliputi ukuran, independensi, jumlah rapat, dan keahlian keuangan tidak berpengaruh terhadap pengungkapan ESG. Ketiga, kepemilikan institusional berpengaruh positif terhadap pengungkapan ESG. Keempat, variabel kontrol yaitu profitabilitas dan ukuran perusahaan berpengaruh positif terhadap pengungkapan ESG. Dengan demikian, peranan dewan direksi sebagai mekanisme internal, dan kepemilikan institusional sebagai mekanisme eksternal lebih besar dibandingkan komite audit dalam menegakkan pelaksanaan tata kelola sehingga mampu mendorong pengungkapan ESG. Kata kunci:  Mekanisme tata kelola internal, mekanisme tata kelola eksternal, pengungkapan ESG
摘要:本研究旨在考察治理机制对ESG披露的影响。内部和外部组成部分构成治理机制。内部治理机制是董事会,外部治理机制是审计委员会和机构所有制。本研究使用了一家上市制造公司,观察期为2016–2020年。假设检验工具是多元回归分析。对361条横断面数据的测试结果表明,首先,以董事会规模和董事会会议次数衡量的董事会特征对ESG披露有积极影响。其次,审计委员会的特征,包括规模、独立性、会议次数和财务专业知识,对ESG披露没有影响。第三,机构所有权对ESG披露有积极影响。第四,控制变量,即盈利能力和公司规模,对ESG披露有积极影响。因此,董事会作为内部机制和机构所有权作为外部机制在执行治理方面的作用大于审计委员会,从而能够鼓励ESG披露。[UNK]关键词:[UNK]内部治理机制、外部治理机制、ESG披露。本研究旨在检验控制机制对ESG表达的影响。时钟系统机制由内部和外部两部分组成。学校内部体制机制是董事会,外部机制是审计委员会和机构所有制。本研究使用了一家开放式制造公司,监测期为2016-2020年。假设检验工具是对你大脑的回归分析。361截面数据测试的结果表明,首先,以董事会规模和董事会会议次数衡量的董事会特征对ESG表达有积极影响。其次,审计委员会的规模、独立性、会议次数和财务专业知识等特征不影响ESG的表达。第三,机构所有权对ESG表达有积极影响。第四,控制变量是盈利能力,公司规模对ESG表达有积极影响。因此,董事会作为内部机制,机构所有权作为外部机制,在维持学校制度实施方面的作用大于审计委员会,从而能够鼓励ESG表达。〔UNK〕关键词:〔UNK】内部时钟系统机制、外部时钟系统机制,ESG表达式
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引用次数: 0
PERSEPSI MAHASISWA TERHADAP PROFESIONALISME DOSEN AKUNTANSI DI LINGKUNGAN PERGURUAN TINGGI SWASTA DI SURAKARTA 职业素养的认知职业素养与高可持续性的关系
Pub Date : 2023-03-28 DOI: 10.21460/jrak.2023.191.443
Hernawati Pramesti, Endang Satyawati
ABSTRACT The problem to be answered is how the students' perceptions of the professionalism of accounting lecturers in private universities in Surakarta. This study uses a survey method. The population includes all university students in Surakarta. The research sample was taken using purposive sampling method and convenience sampling. Data collection through questionnaires and collected as many as 40 sheets. In this study, lecturers' professionalism was measured using 4 professionalism factors, namely skills, knowledge, attitudes, and ethics. Hypothesis analysis was carried out by proportion analysis, score analysis, and Chi-Square analysis. The results of the analysis show that the null hypothesis is accepted, namely the Student's Perception of the Professionalism of Accounting Lecturers in Private Universities in Surakarta is good. Keywords:  perception, professionalism, expertise, attitude and ethics.  ABSTRAK Masalah yang hendak dicari jawabannya adalah bagaimanakah persepsi mahasiswa terhadap profesionalisme dosen akuntansi di lingkungan Perguruan Tinggi swasta di Surakarta. Penelitian ini menggunakan metode survei. Populasi mencakup seluruh mahasiswa Perguruan Tinggi di Surakarta. Sampel penelitian diambil dengan menggunakan metode purposive sampling dan conveniance sampling. Pengumpulan data melalui kuesioner dan yang terkumpul sebanyak 40 lembar. Dalam penelitian ini profesionalisme dosen diukur dengan menggunakan 4 faktor profesionalisme yaitu skill, knowledge, attitute, dan ethics. Analisis hipotesis dilakukan dengan analisis proporsi, analisis skor, dan analisis Chi-Square. Hasil analisis menunjukkan bahwa, hipotesis nol diterima yaitu Persepsi Mahasiswa terhadap Profesionalisme Dosen Akuntansi di lingkungan Perguruan Tinggi Swasta di Surakarta baik. Kata kunci:  persepsi, profesionalisme, keahlian, sikap dan etika
要回答的问题是如何学生的看法会计讲师的专业精神在私立大学在雅加达。本研究采用调查法。人口包括所有在泗水的大学生。研究样本采用目的抽样法和方便抽样法。数据收集通过问卷调查,收集到的数据多达40张。本研究采用技能、知识、态度、道德4个职业素养因素来衡量讲师的职业素养。采用比例分析、评分分析和卡方分析进行假设分析。分析结果表明,零假设被接受,即学生对泗水私立大学会计讲师的专业性的感知是好的。关键词:感知、专业精神、专业知识、态度、伦理。【摘要】【摘要】在雅加达,人们对空气质量的要求越来越高,空气质量的要求越来越高。Penelitian在孟古那坎的方法测量。雅加达市的人民。样品采用目的取样和方便取样的方法。彭普兰数据局局长丹·杨特·彭普兰40岁。职业素养、职业技能、职业知识、职业态度、职业操守4个要素。分析方法为比例分析、方差分析、卡方分析。上海分析有限公司,上海分析有限公司,上海分析有限公司,上海分析有限公司,上海分析有限公司,上海分析有限公司。Kata kunci:敬业,专业,敬业,敬业和敬业
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引用次数: 0
ANALISIS KINERJA PENGELOLAAN KEUANGAN DAERAH PROVINSI MALUKU 省里的原则分析
Pub Date : 2023-03-28 DOI: 10.21460/jrak.2023.191.438
Dona Marselina, Kimberly Emma Soselia, Cerafika Sri Ningrum, Novaldo Fardinan Pangestu, Agnes Febrina Lero, Putriana Kristanti
ABSTRACT This study aims to analyze the regional financial performance of Maluku Province from 2019 to 2021. The research method uses descriptive statistical analysis. The analysis tool uses the measurement of independence ratio, effectiveness ratio, efficiency ratio, activity ratio, and growth ratio. This study analyzes the results of the data management obtained. The data used is historical data, namely secondary data in the form of published regional government financial reports. The findings show that the financial management performance of the Maluku Province in terms of the level of independence is very low with a pattern of instructive relationships with very effective and efficient management, an unbalanced activity ratio between operating expenditures and capital expenditures, and very low growth. Recommendations for the regional government of the Maluku Province to increase the budget and realization of their own regional income, so that the level of independence, effectiveness, efficiency, activity, and growth increases. Keywords:  Area, Finance, Maluku Province, Management, Performance.  ABSTRAK Penelitian ini bertujuan untuk menganalisis kinerja keuangan daerah Provinsi Maluku pada tahun 2019 sampai dengan tahun 2021. Metode penelitian menggunakan analisis statistik deskriptif. Alat analisis menggunakan pengukuran rasio kemandirian, rasio efektivitas, rasio efisiensi, rasio aktivitas, dan rasio pertumbuhan. Penelitian ini menganalisis hasil pengelolaan data yang diperoleh. Data yang digunakan merupakan data historis, yaitu data sekunder berupa laporan keuangan pemerintah daerah yang dipublikasikan. Temuan menunjukkan bahwa kinerja pengelolaan keuangan Provinsi Maluku dalam hal tingkat kemandirian rendah sekali dengan pola hubungan instruktif dengan pengelolaan yang sangat efektif, efisien, rasio aktivitas yang belum seimbang antara belanja operasi dengan belanja modal, dan pertumbuhan yang sangat rendah. Rekomndasi bagi pemerintah daerah Provinsi Maluku untuk meningkatkan anggaran dan realisasi pendapatan asli daerahnya, supaya tingkat kemandirian, efektifitas, efisiensi, aktivitas, dan pertumbuhan naik, membuat kebijakan dalam pengelolaan keuangan daerah yang dapat memberikan dampak positif kesejahteraan masyarakat. Kata kunci:  Daerah, Keuangan, Kinerja, Pengelolaan, Provinsi Maluku
本研究旨在分析马鲁古省2019 - 2021年的区域金融绩效。研究方法采用描述性统计分析。该分析工具使用独立性比、有效性比、效率比、活跃性比和生长性比进行度量。本研究对所获得的数据管理结果进行了分析。使用的数据为历史数据,即公开的地方政府财务报告形式的二手数据。研究结果表明,马鲁古省财务管理绩效的独立性水平非常低,与非常有效和高效的管理存在指导性关系,经营支出与资本支出之间的活动比率不平衡,增长率非常低。建议马鲁古省的地方政府增加预算和实现自己的区域收入,从而提高独立性、有效性、效率、活动性和增长水平。关键词:区域,金融,马鲁古省,管理,绩效摘要/ abstract摘要:Penelitian ini bertujuan untuk menganalysis, kinerja keangan daerah province, Maluku pada tahun 2019, sampai dengan tahun 2021。方法penpenlitian蒙古纳坎分析统计说明。企鹅的动态分析,动态动态,动态动态,动态动态,动态动态,动态动态。Penelitian ini menganalysis的翻译结果:数据阳digunakan merupakan数据历史,yitu数据搜索under berupa laporan keuangan peremintah daerah yang dipublikasikan。我的意思是,我的意思是,我的意思是,我的意思是,我的意思是,我的意思是,我的意思是,我的意思是,我的意思是,我的意思是,我的意思是,我的意思是,我的意思是,我的意思是,我的意思是,我的意思是,我的意思是我的意思。我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说,我是说。Kata kunci: Daerah, Keuangan, Kinerja, Pengelolaan,省马鲁古
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引用次数: 0
MEMPREDIKSI INTENSI KEPATUHAN PAJAK GENERASI MUDA 预测年轻一代税收合规的必要性
Pub Date : 2023-03-28 DOI: 10.21460/jrak.2023.191.441
Rossalina Christanti, Kezia Audrey Sazkhya Sinaga
ABSTRACT Young generations are future taxpayers, future investors, future businessmen and businesswomen who will be the foundation of the country's economic system sustainability in the future. Awareness of paying taxes in the future should be a concern, especially in the scope of accounting education. This study intends to analyze the effect of normative belief on tax compliance intention. Tax literacy was also investigated as a moderating variable. Questionnaires were distributed to the young-adult age group, namely those who are still in college to those who are still in the position of entry-level taxpayers. Results show that normative belief has a significant effect on tax compliance intention, while tax literacy has also been shown to have a significant effect on tax compliance intention. Based on the results of data processing using the moderating variable test, it can be concluded that tax literacy is proven to strengthen the relationship between normative belief and tax compliance intention. The implications of this research are not only limited pragmatically to taxpayers and institutions as tax collectors. Implication of this research is primarily aimed at and will involve all stages of education, starting from primary to higher education institutions. Issues of tax awareness must be internalized, starting from a young age, so that knowledge related to tax benefits absorbed from the experience and reality of the Indonesian economy is also strengthened by tax knowledge provided in formal educational institutions. Keywords:  Normative Belief, Tax Literacy, Tax Compliance Intention.  ABSTRAK Generasi muda merupakan future taxpayers, future investors, future businessmen and businesswomen yang akan menjadi tumpuan keberlangsungan sistem perekonomian negara di masa depan. Kesadaran membayar pajak di masa depan harus menjadi perhatian terutama dalam lingkup pendidikan akuntansi. Penelitian ini bertujuan untuk menganalisis pengaruh normative belief terhadap intensi kepatuhan pajak. Literasi pajak juga diselidiki sebagai variabel moderasi. Kuesioner dibagikan kepada kelompok usia muda-dewasa, yaitu mereka yang masih kuliah hingga mereka yang masih berstatus wajib pajak entry level. Hasil penelitian menunjukkan bahwa normative belief berpengaruh signifikan terhadap intensi kepatuhan pajak, begitu juga pada literasi pajak terbukti berpengaruh signifikan terhadap intensi kepatuhan pajak. Berdasarkan hasil pengolahan data dengan menggunakan uji variabel moderasi, dapat disimpulkan bahwa literasi pajak terbukti memperkuat hubungan antara keyakinan normatif dengan intensi kepatuhan pajak. Implikasi penelitian ini tidak hanya terbatas secara pragmatis kepada wajib pajak dan instansi sebagai pemungut pajak. Implikasi penelitian ini terutama ditujukan dan akan melibatkan semua jenjang pendidikan, mulai dari pendidikan dasar hingga perguruan tinggi. Isu kesadaran pajak harus diinternalisasikan, dimulai sejak usia muda, agar pengetahuan terkait manfaat paj
年轻一代是未来的纳税人、未来的投资者、未来的商人和女商人,他们将是未来国家经济体系可持续发展的基础。未来的纳税意识应该受到关注,特别是在会计教育的范围内。本研究旨在分析规范信念对税务遵从意愿的影响。税务素养也被调查作为一个调节变量。调查问卷被分发给年轻的成年人年龄组,即那些仍在大学的人,那些仍处于初级纳税人地位的人。结果表明,规范性信念对税收合规意愿有显著影响,而税收素养对税收合规意愿也有显著影响。根据调节变量检验的数据处理结果,可以得出结论,税收素养被证明加强了规范性信念与税收合规意愿之间的关系。本研究的意义不仅局限于实际的纳税人和机构作为税收征收。本研究的意义主要针对并将涉及从小学到高等教育机构的所有教育阶段。税收意识问题必须从小开始内化,以便从印度尼西亚经济的经验和现实中吸收的与税收优惠有关的知识也通过正规教育机构提供的税收知识得到加强。关键词:规范信念,税收素养,税收合规意愿。【摘要】未来的纳税人、未来的投资者、未来的商人、未来的女企业家、未来的企业家、未来的企业家、未来的企业家、未来的企业家、未来的企业家、未来的企业家、未来的企业家、未来的企业家、未来的企业家。Kesadaran成员pajak - di masa - depan, menjadi, perhatim, terutama dalam, lingup, pendidikan, akuntansi。Penelitian ini bertujuan untuk menganalis pengaru规范性信念,即规范性信念的强度。文学:pajak juga diselidiki sebagai variabel moderasi。Kuesioner dibagikan kepaada kelompok usia muda-dewasa, yitu mereka yang masih kuliah hinga mereka yang masih berstatus wajib pajak入门级。Hasil penelitian menunjukkan bahwa规范性信念berpengaruh signikan terhadap intensi kepatuhan pajak, begitu juga pada literasi pajak terbukti berpengaruh signikan terhadap intensi kepatuhan pajak。Berdasarkan hasil pengolahan数据dengan menggunakan uji变量moderasi, dapat dispulkan bahwa literasi pajak, terbukti成员kukuan hubungan antara keyakan规范化dengan强度kepatuhan pajak。这句话的意思是说:“我的意思是说,我的意思是说,我的意思是说,我的意思是说,我的意思是说,我的意思是说,我的意思是说,我的意思是说。”impikasi penelitian ini terutama ditujukan dan akan melibatkan semua jenjang pendidikan, mulai dari pendidikan dasar hinga perguruan tinggi。Isu kesadaran pajak harus diinternalisasikan, dimulai sejak usia muda, agar pengetahuan terkait manfaat pajak yang diserap dari pengalaman dan realitas perekonomian印度尼西亚juga diperkuat dengan pengetahuan perpajkan yang diberikan di lembaga pendidikan formal。《卡塔昆奇:规范信仰》,《文学界》,《学界》
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引用次数: 0
PENGUNGKAPAN ESG: CARA EFEKTIF UNTUK MENCAPAI BISNIS BERKELANJUTAN? 警告:进行业务转移的效果如何?
Pub Date : 2023-03-28 DOI: 10.21460/jrak.2023.191.439
Theodorus Albert Wiliam Hany Purnomo, Sicillia Antoinette Diana Kusuma, Clara Amelia
ABSTRACT Issues related to environmental conditions have initiated the company to apply the concept of Environmental, Social, and Governance (ESG) as a result of a change in the company's focus from being oriented only to profit, to being oriented towards the benefit of the company for the environment, society, and government. In addition, the application of this concept is also carried out by the company as one of their business sustainability strategies. Therefore, this study aims to empirically prove the effect of ESG disclosure and company performance on the level of financial distress. The researcher proposes a hypothesis where companies with good practices in ESG disclosure and high levels of company performance have a good ability to minimize the possibility of financial distress. This research was conducted on banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2021. This study uses multiple linear regression in testing the hypothesis. The results of this study indicate that both financial performance and non-financial performance both have an influence in minimizing the possibility of financial distress. Keywords:  ESG, ESG Disclosure, Financial Distress, Company Performance.  ABSTRAK Isu terkait kondisi lingkungan telah menginisiasi perusahaan untuk menerapkan konsep Environmental, Social, and Governance (ESG) sebagai akibat adanya perubahan fokus perusahaan dari yang semula berorientasi pada profit semata, menjadi berorientasi pada kebermanfaatan perusahaan bagi lingkungan, masyarakat, dan pemerintah. Selain itu, penerapan dari konsep ini juga dilakukan perusahaan sebagai salah satu strategi keberlanjutan bisnis mereka. Oleh karena itu, penelitian ini bertujuan untuk membuktikan secara empiris pengaruh dari pengungkapan ESG serta kinerja perusahaan terhadap tingkat financial distress. Peneliti mengajukan hipotesis di mana perusahaan dengan praktik baik dalam pengungkapan ESG serta tingkat kinerja perusahaan yang tinggi memiliki kemampuan yang baik dalam meminimalkan kemungkinan terjadinya financial distress. Penelitian ini dilakukan pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian ini menggunakan metode regresi linier berganda dalam pengujian hipotesis. Hasil dari penelitian ini menunjukkan bahwa baik kinerja keuangan maupun kinerja non-keuangan, keduanya sama-sama memiliki pengaruh dalam meminimalkan kemungkinan terjadinya financial distress. Kata kunci:  ESG, Pengungkapan ESG, Financial Distress, Kinerja Perusahaan
摘要[UNK]与环境条件相关的问题促使公司应用环境、社会和治理(ESG)的概念,这是公司的重点从仅以利润为导向转变为以公司的环境、社会、政府利益为导向的结果。此外,该公司还将这一概念的应用作为其业务可持续性战略之一。因此,本研究旨在实证证明ESG披露和公司绩效对财务困境水平的影响。研究人员提出了一个假设,即在ESG披露方面具有良好实践和高水平公司业绩的公司有很好的能力将财务困境的可能性降至最低。这项研究是针对2019-2021年在印度尼西亚证券交易所(IDX)上市的银行业公司进行的。这项研究使用多元线性回归来检验这一假设。本研究的结果表明,财务业绩和非财务业绩都对最小化财务困境的可能性有影响。[UNK]ESG、ESG披露、财务困境、公司业绩。由于公司的重点从重新定位到当前利润,再到公司对环境、社会和政府的利益,与环境条件相关的问题促使公司开始应用环境、社会与治理(ESG)概念。此外,公司也将应用这一概念作为其商业成功战略之一。因此,本研究旨在实证证明ESG的表达和公司绩效对财务困境水平的影响。研究人员提出了一个假设,即在ESG表达方面有良好实践和高公司业绩的公司有很好的能力将财务困境的可能性降至最低。这项研究是在2019-2021年期间在印度尼西亚证券交易所(EIB)注册的银行业公司中进行的。本研究采用双线性回归方法进行假设检验。本研究的结果表明,财务和非财务表现都对最小化财务困境的可能性有影响。[UNK]关键词:[UNK]ESG,ESG表达,财务困境,公司经理
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引用次数: 0
PENGUNGKAPAN EMISI KARBON, BIAYA CSR, PROFITABILITAS, DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN 碳排放、CSR成本、盈利能力和对企业价值的债务政策的披露
Pub Date : 2023-03-28 DOI: 10.21460/jrak.2023.191.442
Erasmus Novensius Sandro Rangga, Septian Bayu Kristanto
ABSTRACT The issue of social and environmental responsibility becomes important to discuss considering the importance of the role of stakeholders in supporting the company's reputation. The existence of this study is to determine the effect of disclosure of carbon emissions, CSR costs, profitability, and debt policy on company value in the mining, minerals and gas sectors listed on the IDX with the research period 2018-2020. The research sample obtained from the sampling result is 14 companies that meet the research sample criteria. This research technique was carried out using the multiple linear method. The results of this study indicate that the disclosure of carbon emissions has a positive and insignificant effect on firm value, CSR costs and profitability have a positive and significant effect on firm value, debt policy has a negative and significant effect on firm value. Keywords:  Carbon emission disclosure, CSR cost, profitability, debt policy, firm value.  ABSTRAK Masalah tanggung jawab sosial dan lingkungan menjadi penting untuk dibahas mengingat pentingnya peran pemangku kepentingan dalam mendukung reputasi perusahaan. Adanya penelitian ini untuk mengetahui pengaruh pengungkapan emisi karbon, biaya CSR, profitabilitas dan kebijakan hutang terhadap nilai perusahaan sektor pertambangan, minerba yang terdaftar di BEI dengan periode penelitian 2018-2020. Sampel penelitian yang diperoleh dari hasil sampling adalah 14 perusahaan yang memenuhi kriteria sampel penelitian. Teknik penelitian ini dilakukan dengan menggunakan metode linier berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan emisi karbon berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, biaya CSR dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, kebijakan hutang berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kata kunci:  Pengungkapan emisi karbon, biaya CSR, profitabilitas, kebijakan hutang, nilai perusahaan
考虑到利益相关者在支持公司声誉方面的重要性,社会和环境责任问题变得非常重要。本研究的存在是为了确定碳排放披露、企业社会责任成本、盈利能力和债务政策对IDX上市的矿业、矿产和天然气行业公司价值的影响,研究期为2018-2020年。根据抽样结果得到的研究样本为14家符合研究样本标准的公司。本研究采用多元线性方法进行。研究结果表明,碳排放信息披露对企业价值的影响为正且不显著,企业社会责任成本和盈利能力对企业价值的影响为正且显著,债务政策对企业价值的影响为负且显著。关键词:碳排放披露、企业社会责任成本、盈利能力、债务政策、企业价值【摘要】马萨拉·唐贡·贾巴布(Masalah tanggung jawab)的社会特征是lingkungan menjadi penting untuk dibahas mengingat pentingnya peran、pemangku kepentingan和dalam mendukung reputasi perusahaan。Adanya penelitian ini untuk mengetahui pengaruh pengungkapan emisi carbon, biaya CSR, profabilabilitas dan kebijakan hutang terhadap nilai perushaan行业pertambangan, minerba yang terdattar di BEI denan期penelitian 2018-2020。样品penelitian yang diperoleh dari hasil采样adalah 14 perusahaan yang memenuhi标准样品penelitian。技术、技术、技术、技术、技术、技术、技术。Hasil penelitian ini menunjukkan bahwa pengungkapan emisi carbon berpengaruh positive dan significance (), biaya CSR dan profabilabili berpengaruh positive dan significance (), kebijakan hutang berpengaruh negative dan significance (), kebijakan hutang berpengaruh negative dan significance()。Kata kunci: Pengungkapan emissions carbon, biaya CSR, profabilitas, kebijakan hutang, nilai perusahaan
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引用次数: 0
PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN PERTANGGUNGJAWABAN KEUANGAN DESA 政府会计标准的应用和农村会计责任
Pub Date : 2023-02-27 DOI: 10.25134/jrka.v9i1.7635
Siti Fatimah Az-zahra, N. Nurbaiti, Laylan Syafina
Abstrak Tujuan dari Penelitian adalah ini untuk mengetahui apakah Desa Bukit Selamat telah memenuhir Standar Akuntansi Pemerintahan pada Pertanggungjawaban Keuangan desa relevan dengan menerapkan PSAP No. 01 dan dalam menyampaikan  mekanisme apa saja yang bentuk Desa Bukit Selamat pada penyajikan Laporan Pertanggungjawaban Keuangan Desa. Metode penelitian yang digunakan merupakan penelitian kualitatif. Sumber data yang diterapkan adalah data primer yang didapat melalui wawancara langsung dengan bu Susan, bu Cut Nurhayati, pak Arko Rahnanda, pak Abu Thalib, dan data sekunder diperoleh dari dokumen yang berkaitan. Lokasi penelitian ini di Desa Bukit Selamat Kecamatan Besitang Kabupaten Langkat. Hasil penelitian ini dapat disimpulkan bahwa Pemerintahan Desa Bukit Selamat belum menerapkan standar akuntansi pemerintahan No.1, sebab masih adanya berbagai laporan keuangan yang tidak dibuat pemerintahan desa Bukit Selamat dan untuk prosedur pembuatan laporan pertanggungjawaban keuangan desa telah relevan dimana dari pembuatan laoran tersebut maka realisasi penyelenggaraan APBD, kebijakan desa, laporan hak kekayaan desa dan laporan rencana kegiatan pemerintahan dan daerah telah diterima desa. Kata Kunci : Penerapan Standar Akuntansi Pemerintahan, Pertanggungjawaban Keuangan Desa Abstrak The purpose of this research is to find out whether Bukit Selamat Village has fulfilled the Government Accounting Standards for the Financial Accountability of its village in accordance with PSAP No. 01 and to convey what mechanisms form the Bukit Selamat Village in presenting the Village Financial Accountability Report. The research method used is a qualitative research. The data sources used are primary data obtained by direct interviews with Mrs. Susan, Mrs. Cut Nurhayati, Mr. Arko Rahnanda, Mr. Abu Talib, and secondary data obtained from related documents. The location of this research is in Bukit Selamat Village, Besitang District, Langkat Regency. The results of this study can be concluded that the Bukit Selamat Village Government has not implemented government accounting standard No. 1, because there are still several financial reports that were not made by the Bukit Selamat village government and for the procedure for making village financial accountability reports it is appropriate where to make an accountability report on the implementation of the APBD. Village regulations, reports on village-owned assets and reports on government and regional government programs that enter the village.Keywords: Application of Government Accounting Standards, Village Financial Accountabilit
这项研究的抽象目的是,了解幸存的山村是否符合政府会计的标准,其财务责任是否与PSAP编号01相关,并在提交村务会计报告时传递任何组成的山村机制。采用的研究方法是定性研究。应用的数据来源是通过与苏珊小姐、卡特·努尔哈亚小姐、阿科·拉南达先生、阿布·塔利布先生的直接采访获得的主要数据,以及从相关文件中获得的次要数据。该研究的地点是山区村,朗卡特摄政安全街道。这个研究结果可以得出结论,政府山村1号欢迎政府还没有应用会计准则,因为还存在各种财务报表的制作过程不欢迎山上的村庄,政府为相关财务报告责任村庄已经从制造这些laoran政策安排,城市资金支付实现村庄,村庄财产权报告和政府和地区活动计划报告已经收到。关键词:政府会计准则应用抽象,村里的财务问责这个研究之目的是要发现无论是山欢迎村已能实现的政府会计的标准for its村之金融Accountability in accordance with PSAP No . 01和to convey机制没有注明什么山欢迎仁presenting村的村金融Accountability Report)。用于研究的方法是合格研究。“可使用的数据来源是由直接与苏珊夫人、切尔努达夫人、阿科·拉南达先生、阿布·塔利布先生、从相关文件中获取的数据的主要来源。”这项研究的地点是朗卡特摄政区人山野村。The results of this study可以成为政府欢迎山村有结论,那不是implemented 1号《政府会计标准,因为有些还好几个金融报告那是制作单位的政府欢迎村和山音符的违反规定让村金融accountability报告是appropriate to make an哪里accountability report on The implementation of The。城市资金支付乡村法规,当地政府和地区政府项目的报偿和报告进入村庄。主题:应用政府会计标准,村金融会计
{"title":"PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN PERTANGGUNGJAWABAN KEUANGAN DESA","authors":"Siti Fatimah Az-zahra, N. Nurbaiti, Laylan Syafina","doi":"10.25134/jrka.v9i1.7635","DOIUrl":"https://doi.org/10.25134/jrka.v9i1.7635","url":null,"abstract":"Abstrak Tujuan dari Penelitian adalah ini untuk mengetahui apakah Desa Bukit Selamat telah memenuhir Standar Akuntansi Pemerintahan pada Pertanggungjawaban Keuangan desa relevan dengan menerapkan PSAP No. 01 dan dalam menyampaikan  mekanisme apa saja yang bentuk Desa Bukit Selamat pada penyajikan Laporan Pertanggungjawaban Keuangan Desa. Metode penelitian yang digunakan merupakan penelitian kualitatif. Sumber data yang diterapkan adalah data primer yang didapat melalui wawancara langsung dengan bu Susan, bu Cut Nurhayati, pak Arko Rahnanda, pak Abu Thalib, dan data sekunder diperoleh dari dokumen yang berkaitan. Lokasi penelitian ini di Desa Bukit Selamat Kecamatan Besitang Kabupaten Langkat. Hasil penelitian ini dapat disimpulkan bahwa Pemerintahan Desa Bukit Selamat belum menerapkan standar akuntansi pemerintahan No.1, sebab masih adanya berbagai laporan keuangan yang tidak dibuat pemerintahan desa Bukit Selamat dan untuk prosedur pembuatan laporan pertanggungjawaban keuangan desa telah relevan dimana dari pembuatan laoran tersebut maka realisasi penyelenggaraan APBD, kebijakan desa, laporan hak kekayaan desa dan laporan rencana kegiatan pemerintahan dan daerah telah diterima desa. Kata Kunci : Penerapan Standar Akuntansi Pemerintahan, Pertanggungjawaban Keuangan Desa Abstrak The purpose of this research is to find out whether Bukit Selamat Village has fulfilled the Government Accounting Standards for the Financial Accountability of its village in accordance with PSAP No. 01 and to convey what mechanisms form the Bukit Selamat Village in presenting the Village Financial Accountability Report. The research method used is a qualitative research. The data sources used are primary data obtained by direct interviews with Mrs. Susan, Mrs. Cut Nurhayati, Mr. Arko Rahnanda, Mr. Abu Talib, and secondary data obtained from related documents. The location of this research is in Bukit Selamat Village, Besitang District, Langkat Regency. The results of this study can be concluded that the Bukit Selamat Village Government has not implemented government accounting standard No. 1, because there are still several financial reports that were not made by the Bukit Selamat village government and for the procedure for making village financial accountability reports it is appropriate where to make an accountability report on the implementation of the APBD. Village regulations, reports on village-owned assets and reports on government and regional government programs that enter the village.Keywords: Application of Government Accounting Standards, Village Financial Accountabilit","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"97 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85949767","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}
引用次数: 0
PENGARUH BUDAYA ORGANISASI, PENGENDALIAN INTERNAL, PROACTIVE FRAUD AUDIT DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA BOS 组织文化、内部控制、定期审计欺诈和口哨制度对控制老板资金管理的欺诈预防的影响
Pub Date : 2023-02-25 DOI: 10.25134/jrka.v9i1.8265
D. Melinda, Enung Nurhayati, D. Purnama
This study aims to examine the effect of organizational culture, internal control, proactive fraud audit, and whistleblowing system on fraud prevention in BOS fund management. This research was conducted using descriptive and verification methods. The population is all vocational high schools in Kuningan Regency as many as 45 vocational high schools. The sampling technique in this study was carried out with the type of probability sampling, namely simple random sampling. The sample used in this study were 31 vocational high schools in Kuningan Regency with 124 respondents Data collection techniques using a questionnaire with data analysis tools in the form of multiple linear regression analysis. The results of this study indicate that organizational culture, internal control, proactive fraud audit and whistleblowing system have a simultaneous and significant effect on fraud prevention in BOS fund management, organizational culture has a significant positive effect on fraud prevention in BOS fund management, internal control has a significant positive effect on prevention fraud in BOS fund management, proactive fraud audit has a significant positive effect on preventing fraud in BOS fund management, and the whistleblowing system has a significant positive effect on fraud prevention in BOS fund management Keywords: Organizational Culture, Internal Control, Proactive Fraud Audit, Whistleblowing System and Fraud Prevention in BOS Fund Management.
本研究旨在探讨组织文化、内部控制、主动舞弊审计和举报制度对BOS基金管理舞弊预防的影响。本研究采用描述性和验证性方法进行。人口全部是职业高中,在昆宁安县职业高中多达45所。本研究的抽样技术采用概率抽样的方式,即简单随机抽样。本研究以昆宁安县31所职业高中为样本,调查对象124人。数据收集方法采用问卷调查法,数据分析工具采用多元线性回归分析的形式。本研究结果表明,组织文化、内部控制、主动欺诈审计和举报制度对BOS基金管理中的欺诈预防具有同步且显著的作用,组织文化对BOS基金管理中的欺诈预防具有显著的正向作用,内部控制对BOS基金管理中的欺诈预防具有显著的正向作用。主动欺诈审计对BOS基金管理欺诈预防具有显著的正向作用,举报制度对BOS基金管理欺诈预防具有显著的正向作用。关键词:组织文化,内部控制,主动欺诈审计,举报制度,BOS基金管理欺诈预防。
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引用次数: 0
FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DI KABUPATEN KUNINGAN 影响库宁根纳税的因素
Pub Date : 2023-02-25 DOI: 10.25134/jrka.v9i1.7773
Amir Hamzah, Nani Sumarni, S. Rahmasari
This study aims to analyze the effect of tax knowledge and tax penalties on taxpayer compliance in Kuningan Regency. Data were obtained from 150 respondents using a questionnaire that had been tested for validity and reliability. Multiple linear regression analysis was used to test the hypothesis. The results showed that tax knowledge and tax penalties significantly influence taxpayer compliance. This indicates the importance of tax knowledge and penalty policies in improving taxpayer compliance.Keywords: Tax Knowledge, Tax Penalties, Taxpayer Compliance, Taxpayers, Kuningan Regency.
本研究旨在分析库宁安县税务知识与税务处罚对纳税人合规的影响。数据是从150名受访者中获得的,他们使用了一份经过效度和信度测试的问卷。采用多元线性回归分析对假设进行检验。结果表明,税收知识和税收处罚显著影响纳税人的合规。这表明税收知识和处罚政策在提高纳税人合规方面的重要性。关键词:税收知识,税收处罚,纳税人合规,纳税人,库宁安县
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引用次数: 0
KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, KUALITAS AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN 独立专员、管理所有权、审计质量、企业规模和影响力,以忠实于财务报表
Pub Date : 2023-02-25 DOI: 10.25134/jrka.v9i1.8261
Dea Nadiya Damayanti, Dadan Suhendar, Lia Dwi Martika
This study aims to determine the effect of independent commissioners, managerial ownership, audit quality, firm size and leverage on the integrity of financial statements. The sample in this study is the mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used is non-probability sampling. The sample method uses quota sampling. The data analysis technique using software analysis eviews-9. The test results from the proposed hypothesis show that independent commissioners, managerial ownership, audit quality, firm size and leverage have a joint effect. the same to the integrity of financial statements. The results of the partial study show that independent commissioners and leverage have a significant negative effect on the integrity of financial statements. Managerial ownership, audit quality and firm size has a significant positive effect on the integrity of financial statements. Keywords: Integrity of Financial Statements, Independent Commissioner, Managerial Ownership, Audit Quality, Company Size, Leverage
本研究旨在确定独立董事、管理层所有权、审计质量、公司规模和杠杆对财务报表完整性的影响。本研究的样本是2016-2020年期间在印度尼西亚证券交易所上市的矿业公司。使用的抽样技术是非概率抽样。抽样法采用配额抽样。采用eviews-9软件分析数据分析技术。该假设的检验结果表明,独立董事、管理层持股、审计质量、公司规模和杠杆率具有联合效应。财务报表的完整性也是如此。部分研究结果表明,独立董事和杠杆对财务报表的完整性有显著的负向影响。管理层持股、审计质量和公司规模对财务报表的完整性有显著的正向影响。关键词:财务报表完整性,独立专员,管理层所有权,审计质量,公司规模,杠杆率
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引用次数: 0
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