The Digitalization era shows increasing application developments, both at the individual, group, and corporate levels. One of the corporations or companies involved in this Digitalization development is PT Pelindo Terminal Petikemas. The need for auditing activities arises to ensure that the company's business processes comply with regulations and policies. To fulfill the audit working papers, the Internal Audit Division of PT Pelindo Terminal Petikemas has developed IAMS (Internal Audit Monitoring System), a web-based application that plays a role in digitizing the auditing process. However, the absence of a blueprint or master plan for this application has become a constraint in its development, as there are still features that are not fully optimized when used. This research is conducted to identify the deficiencies in the application caused by the absence of a blueprint and to emphasize the importance of creating a blueprint in the application development process. The research adopts a descriptive qualitative approach and tends to use analysis. The primary data for this research were obtained through interviews and literature studies, and bibliographic references were used to compile the literature. The research findings conclude that the IAMS (Internal Audit Monitoring System) application must still be fully optimized to assist the company's internal auditing activities. One of the reasons for its suboptimal performance is the lack of a blueprint, which would facilitate the application's development and serve as a direction and master plan for designing an application.
DOI: https://doi.org/10.5281/zenodo.8415610
{"title":"The Influence of Blueprints on Internal Audit Monitoring System (IAMS) Application Development","authors":"None Sal-Sabilla Narita Kusnadi, None Nanda Wahyu Indah Kirana","doi":"10.61656/sbamr.v5i3.111","DOIUrl":"https://doi.org/10.61656/sbamr.v5i3.111","url":null,"abstract":"
 The Digitalization era shows increasing application developments, both at the individual, group, and corporate levels. One of the corporations or companies involved in this Digitalization development is PT Pelindo Terminal Petikemas. The need for auditing activities arises to ensure that the company's business processes comply with regulations and policies. To fulfill the audit working papers, the Internal Audit Division of PT Pelindo Terminal Petikemas has developed IAMS (Internal Audit Monitoring System), a web-based application that plays a role in digitizing the auditing process. However, the absence of a blueprint or master plan for this application has become a constraint in its development, as there are still features that are not fully optimized when used. This research is conducted to identify the deficiencies in the application caused by the absence of a blueprint and to emphasize the importance of creating a blueprint in the application development process. The research adopts a descriptive qualitative approach and tends to use analysis. The primary data for this research were obtained through interviews and literature studies, and bibliographic references were used to compile the literature. The research findings conclude that the IAMS (Internal Audit Monitoring System) application must still be fully optimized to assist the company's internal auditing activities. One of the reasons for its suboptimal performance is the lack of a blueprint, which would facilitate the application's development and serve as a direction and master plan for designing an application.
 
 DOI: https://doi.org/10.5281/zenodo.8415610","PeriodicalId":484909,"journal":{"name":"Sustainable Business Accounting and Management Review","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135083651","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}
Fixed assets describe the company's significant wealth and have experienced depreciation in one accounting period. Fixed assets need to be audited because an audit is a form of critical and systematic examination of the financial statements that have been prepared, along with all financial records as supporting evidence. This is certainly able to maintain the quality of financial reporting. This study aims to determine the procedures, findings, and results of fixed asset accounting audits for the YG Community Health Center (Puskesmas) for the 2022 financial year. The data in this study were sourced from secondary data through the documentation method in data collection. The data analysis used in this research is descriptive qualitative analysis. Based on a review of fixed asset audit procedures at the YG Health Center, we saw several errors in depreciation calculations and account classification and placement. So, a reclassification and recommendation were given for several correcting journals regarding existing errors. There are limitations in this study that include the time to audit fixed assets and the lack of a new auditor in recognizing the specification of any fixed assets, particularly in the health center. For future research, it is recommended to study the impact of any audit recommendation on the audit opinion, especially in the audit of fixed assets.
{"title":"Fixed Assets Account Audit Procedures at the YG Community Health Center","authors":"Ririn Nur Fadila, Diah Hari Suryaningrum","doi":"10.61656/sbamr.v5i2.70","DOIUrl":"https://doi.org/10.61656/sbamr.v5i2.70","url":null,"abstract":"Fixed assets describe the company's significant wealth and have experienced depreciation in one accounting period. Fixed assets need to be audited because an audit is a form of critical and systematic examination of the financial statements that have been prepared, along with all financial records as supporting evidence. This is certainly able to maintain the quality of financial reporting. This study aims to determine the procedures, findings, and results of fixed asset accounting audits for the YG Community Health Center (Puskesmas) for the 2022 financial year. The data in this study were sourced from secondary data through the documentation method in data collection. The data analysis used in this research is descriptive qualitative analysis. Based on a review of fixed asset audit procedures at the YG Health Center, we saw several errors in depreciation calculations and account classification and placement. So, a reclassification and recommendation were given for several correcting journals regarding existing errors. There are limitations in this study that include the time to audit fixed assets and the lack of a new auditor in recognizing the specification of any fixed assets, particularly in the health center. For future research, it is recommended to study the impact of any audit recommendation on the audit opinion, especially in the audit of fixed assets.","PeriodicalId":484909,"journal":{"name":"Sustainable Business Accounting and Management Review","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136368427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine and empirically test the effect of profitability, company size, and sales growth toward the capital structure. Capital structure is an essential issue for any company due to the good and bad capital structure will have a direct effect on the financial condition of companies. The data in this study are secondary data in the form of financial statements of companies in the consumer goods industry sector listed at IDX and related company sites. The population in this study were 57 companies in the consumer goods industry sector listed at IDX. The sampling technique used in this study is purposive sampling and there were 39 companies used as research samples. The data analysis technique used in this study is multiple linear regression analysis. The data obtained were processed using a computer with SPSS 22 program. Based on the analysis and hypothesis testing, the results show that profitability and company size have a significant effect on the capital structure of companies in the consumer goods industry sector listed at IDX in the period 2016 – 2018. Meanwhile, sales growth has no significant effect on the capital structure of companies in the consumer goods industry sector listed at IDX for the period 2016 - 2018.
{"title":"Effect of Profitability, Company Size, and Growth of Sales on Capital Structure","authors":"Lolyta Damayanti Suwondo, Muslimin Muslimin","doi":"10.61656/sbamr.v5i2.59","DOIUrl":"https://doi.org/10.61656/sbamr.v5i2.59","url":null,"abstract":"This study aims to determine and empirically test the effect of profitability, company size, and sales growth toward the capital structure. Capital structure is an essential issue for any company due to the good and bad capital structure will have a direct effect on the financial condition of companies. The data in this study are secondary data in the form of financial statements of companies in the consumer goods industry sector listed at IDX and related company sites. The population in this study were 57 companies in the consumer goods industry sector listed at IDX. The sampling technique used in this study is purposive sampling and there were 39 companies used as research samples. The data analysis technique used in this study is multiple linear regression analysis. The data obtained were processed using a computer with SPSS 22 program. Based on the analysis and hypothesis testing, the results show that profitability and company size have a significant effect on the capital structure of companies in the consumer goods industry sector listed at IDX in the period 2016 – 2018. Meanwhile, sales growth has no significant effect on the capital structure of companies in the consumer goods industry sector listed at IDX for the period 2016 - 2018.","PeriodicalId":484909,"journal":{"name":"Sustainable Business Accounting and Management Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136369313","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}
Health development in an area is the responsibility of the Community Health Center (Puskesmas) under the district or city health office. Providing health services is the main mission of puskesmas, this goal cannot be achieved without optimal inventory management. Supplies have an important role, namely, proper and sufficient supplies will ensure the availability of goods and medicines needed in health services. This study aims to describe the audit procedures carried out by the XYZ Public Accounting Firm (KAP) on inventory accounts at the Puskesmas Melati Putih, as well as how to overcome problems when conducting audit procedures. It is important to carry out inventory audit procedures at the Puskesmas Melati Putih to ensure the existence, accuracy, and completeness of supplies, as well as the fairness of reports owned by Puskesmas Melati Putih. In this study information collection through observation methods, documentation, and interviews with related staff. Based on these findings, the practice of recording and assessing the inventory of Puskesmas Melati Putih is in accordance with Financial Accounting Standards (SAK) and Government Accounting Standards (SAP). It's just that there are errors in recording inventory that cause differences between the balance sheet and inventory details arising from the difference in the inventory stock card with physical calculations, and the management and neatness of placing goods must be further improved to make it easier to find out inventory in the warehouse. Therefore, the recommendations given by KAP XYZ include improving records through correction journals, improving internal control, and improving inventory records.
DOI: https://doi.org/10.5281/zenodo.8415627
{"title":"Implementation of Audit Procedures for Inventory Accounts at the Melati Putih Health Center","authors":"Dyta Listalia, Diah Hari Suryaningrum","doi":"10.61656/sbamr.v5i2.71","DOIUrl":"https://doi.org/10.61656/sbamr.v5i2.71","url":null,"abstract":"Health development in an area is the responsibility of the Community Health Center (Puskesmas) under the district or city health office. Providing health services is the main mission of puskesmas, this goal cannot be achieved without optimal inventory management. Supplies have an important role, namely, proper and sufficient supplies will ensure the availability of goods and medicines needed in health services. This study aims to describe the audit procedures carried out by the XYZ Public Accounting Firm (KAP) on inventory accounts at the Puskesmas Melati Putih, as well as how to overcome problems when conducting audit procedures. It is important to carry out inventory audit procedures at the Puskesmas Melati Putih to ensure the existence, accuracy, and completeness of supplies, as well as the fairness of reports owned by Puskesmas Melati Putih. In this study information collection through observation methods, documentation, and interviews with related staff. Based on these findings, the practice of recording and assessing the inventory of Puskesmas Melati Putih is in accordance with Financial Accounting Standards (SAK) and Government Accounting Standards (SAP). It's just that there are errors in recording inventory that cause differences between the balance sheet and inventory details arising from the difference in the inventory stock card with physical calculations, and the management and neatness of placing goods must be further improved to make it easier to find out inventory in the warehouse. Therefore, the recommendations given by KAP XYZ include improving records through correction journals, improving internal control, and improving inventory records.
 
 DOI: https://doi.org/10.5281/zenodo.8415627","PeriodicalId":484909,"journal":{"name":"Sustainable Business Accounting and Management Review","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136368534","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to prove opinion shopping as a moderating influence of financial distress, audit client tenure, and auditors' reputation on going concern audit opinion. This Research uses a quantitative method with a correlational approach. The subjects of this study are infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The number of samples used was 95 from infrastructure, utilities, and transportation companies in the 2014-2018 period obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results of this study indicate that financial distress significantly influences going concern audit opinions, meaning that companies experiencing difficulty in the flow of funds have a greater chance of receiving going concern audit opinions. Second, audit client tenure and the auditor’s reputation do not significantly influence on going concern in audit opinion. Third, opinion shopping weakens the influence of financial distress on going concern audit opinion, meaning opinion shopping cannot help companies that are indicated financial distress in avoiding going concern with audit opinion. Fourth, opinion shopping does not moderate the influence of Audit client tenure and auditor’s reputation on going concern audit opinion.
{"title":"Opinion Shopping as Moderating Influence of Financial Distress, Audit Client Tenure and Auditor’s Reputation on Going Concern Audit Opinion","authors":"Faiza Rahma Dita, Sari Andayani","doi":"10.61656/sbamr.v5i2.60","DOIUrl":"https://doi.org/10.61656/sbamr.v5i2.60","url":null,"abstract":"This study aims to prove opinion shopping as a moderating influence of financial distress, audit client tenure, and auditors' reputation on going concern audit opinion. This Research uses a quantitative method with a correlational approach. The subjects of this study are infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The number of samples used was 95 from infrastructure, utilities, and transportation companies in the 2014-2018 period obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is Partial Least Square (PLS) with the help of SmartPLS 3.0 software. The results of this study indicate that financial distress significantly influences going concern audit opinions, meaning that companies experiencing difficulty in the flow of funds have a greater chance of receiving going concern audit opinions. Second, audit client tenure and the auditor’s reputation do not significantly influence on going concern in audit opinion. Third, opinion shopping weakens the influence of financial distress on going concern audit opinion, meaning opinion shopping cannot help companies that are indicated financial distress in avoiding going concern with audit opinion. Fourth, opinion shopping does not moderate the influence of Audit client tenure and auditor’s reputation on going concern audit opinion.","PeriodicalId":484909,"journal":{"name":"Sustainable Business Accounting and Management Review","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136369314","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}
Fixed assets such as land, vehicles, equipment, and machinery are essential components to support the company's operational activities. Sound recording and accounting treatment of fixed assets are needed to prepare relevant, comparable, and reliable financial reports. The purpose of this study was to find out whether the procedures for recording and treating fixed assets carried out by the Arif, Wahyudi & Lukman Accounting Services Office at the XYZ Foundation were following PSAK No. 16. Compliance is determined by comparing the provisions in PSAK No. 16 with the practice of recording and treating fixed assets in the preparation of financial reports. The type of research used is a qualitative description and uses data collection techniques in the form of interviews and documents. Fixed assets owned by the XYZ Foundation are tangible fixed assets whose depreciation is carried out using the straight-line method. The study results concluded that the procedure for recording and treating fixed assets at the XYZ foundation was under the Statement of Financial Accounting Standards No. 16. However, there are some constraints.
{"title":"Prosedur Pencatatan dan Perlakuan Aset Tetap Berwujud Yayasan XYZ Berdasarkan PSAK 16","authors":"None Anisyah Firda Yanti, Tituk Diah Widajantie","doi":"10.61656/sbamr.v5i2.72","DOIUrl":"https://doi.org/10.61656/sbamr.v5i2.72","url":null,"abstract":"Fixed assets such as land, vehicles, equipment, and machinery are essential components to support the company's operational activities. Sound recording and accounting treatment of fixed assets are needed to prepare relevant, comparable, and reliable financial reports. The purpose of this study was to find out whether the procedures for recording and treating fixed assets carried out by the Arif, Wahyudi & Lukman Accounting Services Office at the XYZ Foundation were following PSAK No. 16. Compliance is determined by comparing the provisions in PSAK No. 16 with the practice of recording and treating fixed assets in the preparation of financial reports. The type of research used is a qualitative description and uses data collection techniques in the form of interviews and documents. Fixed assets owned by the XYZ Foundation are tangible fixed assets whose depreciation is carried out using the straight-line method. The study results concluded that the procedure for recording and treating fixed assets at the XYZ foundation was under the Statement of Financial Accounting Standards No. 16. However, there are some constraints.","PeriodicalId":484909,"journal":{"name":"Sustainable Business Accounting and Management Review","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136368428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to test the effect of investment knowledge and gender on interest investment in capital markets with minimal capital investment as a moderation variable. This research uses a quantitative method with primary data obtained by distributing questionnaires and measured using a Likert scale. The subjects of this study were accounting students at UPN Veteran East Java class of 2016. This study used a proportional random sampling technique. The samples used in this study were 84 respondents. The analysis technique used in this study is Partial Least Square (PLS) using warpPLS 6.0. The results of this study indicate that investment knowledge is influential and gender differences do not affect the interests of stock investment students. Furthermore, minimal capital as a moderating variable strengthens Investment Knowledge towards stock investment student interest. Meanwhile, minimal capital cannot moderate gender to interest in stock investments.
{"title":"The Influence of Knowledge Investment and Gender on Students Interests in stocks Investment with minimal capital as a Moderation Variable","authors":"Shelsia Yola Suarista, Saiful Anwar","doi":"10.61656/sbamr.v5i1.47","DOIUrl":"https://doi.org/10.61656/sbamr.v5i1.47","url":null,"abstract":"This study aims to test the effect of investment knowledge and gender on interest investment in capital markets with minimal capital investment as a moderation variable. This research uses a quantitative method with primary data obtained by distributing questionnaires and measured using a Likert scale. The subjects of this study were accounting students at UPN Veteran East Java class of 2016. This study used a proportional random sampling technique. The samples used in this study were 84 respondents. The analysis technique used in this study is Partial Least Square (PLS) using warpPLS 6.0. The results of this study indicate that investment knowledge is influential and gender differences do not affect the interests of stock investment students. Furthermore, minimal capital as a moderating variable strengthens Investment Knowledge towards stock investment student interest. Meanwhile, minimal capital cannot moderate gender to interest in stock investments.
","PeriodicalId":484909,"journal":{"name":"Sustainable Business Accounting and Management Review","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135950819","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}
Endah Susilowati, Sari Andayani, Khalifah Venty Zaana
This study aims to prove the influence of spiritual intelligence, knowledge of ethics, and love of money on students' perceptions of ethics. This research was conducted by distributing questionnaires to accounting students. The research population is accounting students in the 7th semester of the National Veterans Development University of East Java with a total of 305 people. Of these, 75 people were the research sample selected by the convenience sampling method. By using multiple regression analysis assisted by SPSS, the results of the study prove that spiritual intelligence and ethical knowledge have a positive effect on ethical perceptions of accounting students, while love of money has a negative effect on ethical perceptions of accounting students. This research implies that in accounting student education, it should be done with the aim of increasing emotional intelligence and ethical knowledge. The researcher suggests that in further research, independent variables should be added, and the research respondents are not only at one university, but at several universities so that the research results can be generalized.
{"title":"Accounting Students Ethics Perception: the Role of Spiritual Intelligence, Ethics Knowledge, and Love of Money","authors":"Endah Susilowati, Sari Andayani, Khalifah Venty Zaana","doi":"10.61656/sbamr.v2i1.65","DOIUrl":"https://doi.org/10.61656/sbamr.v2i1.65","url":null,"abstract":"This study aims to prove the influence of spiritual intelligence, knowledge of ethics, and love of money on students' perceptions of ethics. This research was conducted by distributing questionnaires to accounting students. The research population is accounting students in the 7th semester of the National Veterans Development University of East Java with a total of 305 people. Of these, 75 people were the research sample selected by the convenience sampling method. By using multiple regression analysis assisted by SPSS, the results of the study prove that spiritual intelligence and ethical knowledge have a positive effect on ethical perceptions of accounting students, while love of money has a negative effect on ethical perceptions of accounting students. This research implies that in accounting student education, it should be done with the aim of increasing emotional intelligence and ethical knowledge. The researcher suggests that in further research, independent variables should be added, and the research respondents are not only at one university, but at several universities so that the research results can be generalized.","PeriodicalId":484909,"journal":{"name":"Sustainable Business Accounting and Management Review","volume":" 67","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141219525","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of financial performance, company size, and share ownership on environmental performance based on the Environmental Performance Assessment Program in Environmental Management (PROPER) on mining companies listed on the Indonesia Stock Exchange (BEI) from 2012 to 2016. This study uses a quantitative method. The population in this study were 41 mining sector companies listed on the Stock Exchange and the number of samples in this study was 36 selected using the purposive sampling method. The hypothesis in this study was tested using multiple linear regression. The results of this study indicate that profitability and company size has a significant influence on PROPER-based environmental performance, while liquidity and stock ownership do not significantly influence PROPER-based environmental performance
{"title":"Effect of Financial Performance, Company Size, and Share Ownership on Environmental Performance in Mining Companies on the Indonesia Stock Exchange","authors":"Anditto Farlinno, Y. Bernawati","doi":"10.61656/sbamr.v2i1.36","DOIUrl":"https://doi.org/10.61656/sbamr.v2i1.36","url":null,"abstract":"This study aims to determine the effect of financial performance, company size, and share ownership on environmental performance based on the Environmental Performance Assessment Program in Environmental Management (PROPER) on mining companies listed on the Indonesia Stock Exchange (BEI) from 2012 to 2016. This study uses a quantitative method. The population in this study were 41 mining sector companies listed on the Stock Exchange and the number of samples in this study was 36 selected using the purposive sampling method. The hypothesis in this study was tested using multiple linear regression. The results of this study indicate that profitability and company size has a significant influence on PROPER-based environmental performance, while liquidity and stock ownership do not significantly influence PROPER-based environmental performance","PeriodicalId":484909,"journal":{"name":"Sustainable Business Accounting and Management Review","volume":" 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141220120","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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