Pub Date : 2023-08-30DOI: 10.22219/jrak.v13i2.24506
None Eduard Ary Binsar Naibaho, None Adeline Natasya
Purpose: This research aims to determine the leverage effect measured by debt to asset ratio and debt to equity ratio, liquidity measured by the current ratio, sales growth, operating cash flow on financial distress with profitability measured by return on assets as a moderating variable. Methodology/approach: Research objects were 54 real estate companies registered with S&P Capital IQ 2017 – 2021. Sample selection used purposive sampling method. Data processing method uses Panel Data Regression with Random Effect Model. Findings: This study proves operating cash flow and leverage has a positive effect on financial distress, leverage and liquidity have a negative effect on financial distress. Sales growth does not affect financial distress. Other results, profitability as a moderating variable strengthens the effect of sales growth and operating cash flow on financial distress and profitability weakens effect of debt to asset ratio and liquidity on financial distress. Meanwhile, profitability does not moderate effect of leverage on financial distress. Practical implications: This research contributes to development of literature on factors influence the occurrence of financial difficulties. Practically, it has implications for companies to analyze, maintain financial ratios in a healthy condition to avoid financial difficulties. Originality/value: This study uses profitability that measured by return on assets as a moderating variable
目的:本研究旨在确定以资产负债率和权益负债率衡量的杠杆效应、流动比率衡量的流动性、销售增长、经营性现金流量对财务困境的影响，以资产收益率衡量的盈利能力作为调节变量。方法/方法:研究对象为2017 - 2021年在s&p;P Capital IQ注册的54家房地产公司。样本选择采用目的性抽样方法。数据处理方法采用随机效应面板数据回归模型。研究结果:本研究证明经营性现金流和杠杆对财务困境有正向影响，杠杆和流动性对财务困境有负向影响。销售增长不会影响财务困境。其他结果表明，盈利能力作为调节变量增强了销售增长和经营性现金流对财务困境的影响，盈利能力减弱了资产负债率和流动性对财务困境的影响。同时，盈利能力并不能调节杠杆对财务困境的影响。实践意义:本研究有助于发展影响财务困难发生因素的文献。实际上，它对公司分析，保持财务比率在一个健康的状况，以避免财务困难。原创性/价值:本研究使用由资产回报衡量的盈利能力作为调节变量
{"title":"Ratio Analysis to Financial Distress with Profitability as a Moderation Variable","authors":"None Eduard Ary Binsar Naibaho, None Adeline Natasya","doi":"10.22219/jrak.v13i2.24506","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.24506","url":null,"abstract":"Purpose: This research aims to determine the leverage effect measured by debt to asset ratio and debt to equity ratio, liquidity measured by the current ratio, sales growth, operating cash flow on financial distress with profitability measured by return on assets as a moderating variable. Methodology/approach: Research objects were 54 real estate companies registered with S&P Capital IQ 2017 – 2021. Sample selection used purposive sampling method. Data processing method uses Panel Data Regression with Random Effect Model. Findings: This study proves operating cash flow and leverage has a positive effect on financial distress, leverage and liquidity have a negative effect on financial distress. Sales growth does not affect financial distress. Other results, profitability as a moderating variable strengthens the effect of sales growth and operating cash flow on financial distress and profitability weakens effect of debt to asset ratio and liquidity on financial distress. Meanwhile, profitability does not moderate effect of leverage on financial distress. Practical implications: This research contributes to development of literature on factors influence the occurrence of financial difficulties. Practically, it has implications for companies to analyze, maintain financial ratios in a healthy condition to avoid financial difficulties. Originality/value: This study uses profitability that measured by return on assets as a moderating variable","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136241612","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 : 2023-08-24DOI: 10.22219/jrak.v13i2.27260
Ietje Nazaruddin, Afifah Hasna, Indah Yani
Purpose: This study aims to empirically examine the direct and indirect effects of performance measurement systems on innovative behavior and analyze the role of psychological empowerment as an intervening variable. Methodology/approach: The study adopts a survey research design, utilizing a questionnaire distributed directly to respondents. Data were collected from 133 respondents representing eight universities in Yogyakarta. A purposive sampling technique was employed to select the sample. Data analysis was conducted using structural equation modeling. Findings: The results indicate that performance measurement systems directly impact innovative behavior. Additionally, the study reveals an indirect influence of performance measurement systems on innovative behavior through psychological empowerment. Practical implications: The study highlights the importance of developing effective performance measurement systems and creating an environment that supports psychological empowerment to enhance innovative behavior within organizations. Originality/value: The novelty of this research lies in the inclusion of psychological empowerment as an intervening variable in the relationship between performance measurement systems and innovative behavior. The findings provide practical insights for practitioners in designing effective innovation strategies and offer directions for future research in this field.
{"title":"Innovative Bahavior In Higer Education Institution: Does Performance Measurement Systems Matters?","authors":"Ietje Nazaruddin, Afifah Hasna, Indah Yani","doi":"10.22219/jrak.v13i2.27260","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.27260","url":null,"abstract":"Purpose: This study aims to empirically examine the direct and indirect effects of performance measurement systems on innovative behavior and analyze the role of psychological empowerment as an intervening variable. Methodology/approach: The study adopts a survey research design, utilizing a questionnaire distributed directly to respondents. Data were collected from 133 respondents representing eight universities in Yogyakarta. A purposive sampling technique was employed to select the sample. Data analysis was conducted using structural equation modeling. Findings: The results indicate that performance measurement systems directly impact innovative behavior. Additionally, the study reveals an indirect influence of performance measurement systems on innovative behavior through psychological empowerment. Practical implications: The study highlights the importance of developing effective performance measurement systems and creating an environment that supports psychological empowerment to enhance innovative behavior within organizations. Originality/value: The novelty of this research lies in the inclusion of psychological empowerment as an intervening variable in the relationship between performance measurement systems and innovative behavior. The findings provide practical insights for practitioners in designing effective innovation strategies and offer directions for future research in this field.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135472116","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 : 2023-08-23DOI: 10.22219/jrak.v13i2.26537
Hikmah Islamiati, Nuraini A, Nita Erika Ariani
Purpose: This study aims to examine several influencing factors of auditors’ behavior in ethical dilemma situations and whether auditor behavior in ethical dilemmas is driven by the love of money Methodology/Approach: This study populations are all external auditors in Indonesia period 2019 with 282 auditors as samples. Partial Least Squares analysis (PLS) was used to analyze the data obtained. Findings: This study reveals that in an ethical dilemma situation, experience and level of education do not affect auditor behavior. However, idealism and love of money affect auditor behavior. While an auditor's experience increases the love of money, the more experienced an auditor is, the lower the level of love of money is. In dilemma situations, the love of money mediates the effect of education and experience on ethical behavior. Excessive love for money can arise through the process of socialization that is obtained and maintained in life. Practical implications: These findings prove that love of money mediate the relationship between the influencing factor of auditor’s behavior Originality/value: The novelty of this study lies in love of money as intervening variable on the relationship between the influencing factor of auditor’s behavior in ethical dilemma situations which has never been done in previous research.
{"title":"Unravelling The Auditors’ Dilemma: Ethics Or Money? A Case Of Indonesia Auditors","authors":"Hikmah Islamiati, Nuraini A, Nita Erika Ariani","doi":"10.22219/jrak.v13i2.26537","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.26537","url":null,"abstract":"Purpose: This study aims to examine several influencing factors of auditors’ behavior in ethical dilemma situations and whether auditor behavior in ethical dilemmas is driven by the love of money Methodology/Approach: This study populations are all external auditors in Indonesia period 2019 with 282 auditors as samples. Partial Least Squares analysis (PLS) was used to analyze the data obtained. Findings: This study reveals that in an ethical dilemma situation, experience and level of education do not affect auditor behavior. However, idealism and love of money affect auditor behavior. While an auditor's experience increases the love of money, the more experienced an auditor is, the lower the level of love of money is. In dilemma situations, the love of money mediates the effect of education and experience on ethical behavior. Excessive love for money can arise through the process of socialization that is obtained and maintained in life. Practical implications: These findings prove that love of money mediate the relationship between the influencing factor of auditor’s behavior Originality/value: The novelty of this study lies in love of money as intervening variable on the relationship between the influencing factor of auditor’s behavior in ethical dilemma situations which has never been done in previous research.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135621537","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 : 2023-08-23DOI: 10.22219/jrak.v13i2.25375
Mutoharoh Mutoharoh, Luluk Muhimatul Ifada
Purpose: The increasing demand for transparency and accountability of the government institutions has led to an interesting discussion about the factors that affect the quality of government financial reports. This study examines the effect of the internal control system on the financial reports quality at Kudus Regency government agencies by raising human resource competency as a moderating variable. Methodology/approach: Questionnaires were distributed to all local government institutions and as many as 106 answers were returned for processing. Analysis using Partial least Square (PLS) for hypothesis testing. Findings: The results prove that the internal control system has a positive effect on the financial reports quality. However, in terms of moderating effect, human resource competence in fact, weakens the influence of the internal control system on the quality of financial reports. Practical implications: By highlighting best practices from local government institutions, the results of this research are expected to become relevant considerations in determining strategy to improve local government services. Originality/value: This study raises the case of best practice in the Kudus Regency Government, which in 2022 received an Unqualified Opinion from the Indonesian Audit Board on their Regional Government Financial Report for the 2021 fiscal year. The Unqualified opinion in Kudus Regency is the tenth consecutive achievement, making this research interesting and has become a model for other local governments.
{"title":"Improving The Quality Of Local Government Financial Reporting Through The Impact Of Internal Control System With Human Resource Competencies As A Moderator","authors":"Mutoharoh Mutoharoh, Luluk Muhimatul Ifada","doi":"10.22219/jrak.v13i2.25375","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.25375","url":null,"abstract":"Purpose: The increasing demand for transparency and accountability of the government institutions has led to an interesting discussion about the factors that affect the quality of government financial reports. This study examines the effect of the internal control system on the financial reports quality at Kudus Regency government agencies by raising human resource competency as a moderating variable. Methodology/approach: Questionnaires were distributed to all local government institutions and as many as 106 answers were returned for processing. Analysis using Partial least Square (PLS) for hypothesis testing. Findings: The results prove that the internal control system has a positive effect on the financial reports quality. However, in terms of moderating effect, human resource competence in fact, weakens the influence of the internal control system on the quality of financial reports. Practical implications: By highlighting best practices from local government institutions, the results of this research are expected to become relevant considerations in determining strategy to improve local government services. Originality/value: This study raises the case of best practice in the Kudus Regency Government, which in 2022 received an Unqualified Opinion from the Indonesian Audit Board on their Regional Government Financial Report for the 2021 fiscal year. The Unqualified opinion in Kudus Regency is the tenth consecutive achievement, making this research interesting and has become a model for other local governments.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135621540","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 : 2023-08-19DOI: 10.22219/jrak.v13i2.27902
Ihyaul Ulum, Driana Leniwati, Tri Wahyu Oktavendi, Aviani Widyastuti
Purpose: The purpose of this research is to construct an intellectual capital framework university (ICFU) based on the accreditation instrument of the LAMEMBA study programme (Lembaga Akreditasi Mandiri Ekonomi, Manajemen, Bisnis, Dan Akuntansi). Methodology/approach: The methods used in this research were focus group discussions (FGD) and in-depth interviews with a number of stakeholders in the implementation of the accreditation of LAMEMBA study programmes. Findings: This research successfully constructed an intellectual capital framework for universities (ICFU) based on the LAMEMBA accreditation instrument. Practical implications: This framework consists of three main components, namely human capital, structural capital, and relational capital with details of the number of each item are: human capital 35 items, structural capital 22 items, and relational capital 8 items.
目的:本研究的目的是基于LAMEMBA学习项目(Lembaga Akreditasi Mandiri Ekonomi, Manajemen, Bisnis, Dan Akuntansi)的认证工具构建一所智力资本框架大学(ICFU)。方法论/方法:本研究使用的方法是焦点小组讨论(FGD)和与一些利益相关者进行深入访谈，以实施LAMEMBA学习课程的认证。结果:本研究成功构建了基于LAMEMBA认证工具的高校智力资本框架(ICFU)。实践启示:该框架由人力资本、结构资本和关系资本三个主要组成部分组成，每个项目的具体数量为:人力资本35个项目，结构资本22个项目，关系资本8个项目。
{"title":"Intellectual Capital Framework For University Based On Lamemba Accreditation Instrument","authors":"Ihyaul Ulum, Driana Leniwati, Tri Wahyu Oktavendi, Aviani Widyastuti","doi":"10.22219/jrak.v13i2.27902","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.27902","url":null,"abstract":"Purpose: The purpose of this research is to construct an intellectual capital framework university (ICFU) based on the accreditation instrument of the LAMEMBA study programme (Lembaga Akreditasi Mandiri Ekonomi, Manajemen, Bisnis, Dan Akuntansi). Methodology/approach: The methods used in this research were focus group discussions (FGD) and in-depth interviews with a number of stakeholders in the implementation of the accreditation of LAMEMBA study programmes. Findings: This research successfully constructed an intellectual capital framework for universities (ICFU) based on the LAMEMBA accreditation instrument. Practical implications: This framework consists of three main components, namely human capital, structural capital, and relational capital with details of the number of each item are: human capital 35 items, structural capital 22 items, and relational capital 8 items.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135970239","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose: By testing a moderated mediation model, this study aims to examine the mediating role of financial behavior in the relationship between Islamic religiosity, financial behavior, and financial well-being. The study also examines if financial literacy moderates this effect. Methodology/approach: The PROCESS macros version 4.0 was used to assess the hypothesized model based on data from 247 college students. Findings: The findings show that Islamic religiosity influences students' effective financial behavior and well-being. As expected, this study also confirms that financial behavior mediates the effect of Islamic religiosity on financial well-being, and financial literacy mediates this relationship. The role of Islamic religiosity in predicting financial well-being is getting stronger when students have high levels of financial literacy, which has important implications for universities to integrate Islamic values in financial management curricula and courses. Practical implications: The study's implications are directed at financial educators, not only providing financial knowledge to students but also integrating religious values so that they can form positive financial behavior to improve their quality of life in the future. Originality/value: The present study is initial empirical evidence that specifically explores the relationship between Islamic religiosity and financial behavior and its relationship with financial well-being.
{"title":"The Islamic Religiosity And Financial Well-Being: A Moderated Mediation Model Of Financial Behavior And Literacy","authors":"Mulyadi Mulyadi, Amelia Oktrivina, Hendryadi Hendryadi, Tyahya Whisnu Hendratni","doi":"10.22219/jrak.v13i2.26790","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.26790","url":null,"abstract":"Purpose: By testing a moderated mediation model, this study aims to examine the mediating role of financial behavior in the relationship between Islamic religiosity, financial behavior, and financial well-being. The study also examines if financial literacy moderates this effect. Methodology/approach: The PROCESS macros version 4.0 was used to assess the hypothesized model based on data from 247 college students. Findings: The findings show that Islamic religiosity influences students' effective financial behavior and well-being. As expected, this study also confirms that financial behavior mediates the effect of Islamic religiosity on financial well-being, and financial literacy mediates this relationship. The role of Islamic religiosity in predicting financial well-being is getting stronger when students have high levels of financial literacy, which has important implications for universities to integrate Islamic values in financial management curricula and courses. Practical implications: The study's implications are directed at financial educators, not only providing financial knowledge to students but also integrating religious values so that they can form positive financial behavior to improve their quality of life in the future. Originality/value: The present study is initial empirical evidence that specifically explores the relationship between Islamic religiosity and financial behavior and its relationship with financial well-being.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135598370","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose: This study aims to examine the effect of the quality of the disclosure of SDGs in the Sustainability Report on financial performance through ROA and ROE. Methodology/approach: The population of this study are companies listed on the IDX in the Energy Sector and Basic Materials Sector (Metal & Mineral Industry). This study uses historical data and content analysis then multiple linear regression analysis. The measurements used are very specific so 86 observational data from 37 companies. Findings: The results of the study show that the quality of SDGs disclosure does not affect ROA and ROE. Further exploration of the content analysis found that the contribution to achieving the SDGs in sectors was only dominant in the Economic pillar. Practical implications: The company is starting initiatives to carry out activities that support the SDGs so they can present complete and comprehensive information, not only one pillar. Management focuses on more exploratory and quantitative disclosures. Originality/value: Measurement of the quality of SDGs disclosure uses a comprehensive matrix associated with the 2018 GRI Standards and then an empirical study on financial performance. Complemented research by further exploring the quality of SDGs disclosure from the content analysis results.
{"title":"Kualitas Pengungkapan SDGs: Apakah Berpengaruh terhadap Kinerja Keuangan Perusahaan Sektor Energi dan Bahan Baku di Indonesia?","authors":"Nadhila Putri Arifianti, Luky Patricia Widianingsih","doi":"10.22219/jrak.v13i2.26629","DOIUrl":"https://doi.org/10.22219/jrak.v13i2.26629","url":null,"abstract":"Purpose: This study aims to examine the effect of the quality of the disclosure of SDGs in the Sustainability Report on financial performance through ROA and ROE. Methodology/approach: The population of this study are companies listed on the IDX in the Energy Sector and Basic Materials Sector (Metal & Mineral Industry). This study uses historical data and content analysis then multiple linear regression analysis. The measurements used are very specific so 86 observational data from 37 companies. Findings: The results of the study show that the quality of SDGs disclosure does not affect ROA and ROE. Further exploration of the content analysis found that the contribution to achieving the SDGs in sectors was only dominant in the Economic pillar. Practical implications: The company is starting initiatives to carry out activities that support the SDGs so they can present complete and comprehensive information, not only one pillar. Management focuses on more exploratory and quantitative disclosures. Originality/value: Measurement of the quality of SDGs disclosure uses a comprehensive matrix associated with the 2018 GRI Standards and then an empirical study on financial performance. Complemented research by further exploring the quality of SDGs disclosure from the content analysis results.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135598372","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 : 2023-06-06DOI: 10.22219/jrak.v13i1.23903
Setu Setyawan, Ahmad Juanda, Lia Candra Inata
Purpose: The objective of this research to assess and analyze the role of government finance and economic growth in influencing the readiness of plenary adoption of IPSAS. Methodology/approach: The sample in this study consisted of 198 research data from 33 provincial governments in Indonesia that sample criteria. The data of this study were analyzed using multiple regression analysis. Findings: The results of the study found that low level of government finance expected to role in the readiness of IPSAS plenary adoption. Meanwhile, the economic growth rate that is getting better or worse can influence the informer to disclose information in accordance with the elements of IPSAS. Practical implications: This research contributes to provincial governments and policymakers to better support the implementation of accrual-based IPSAS and is used guide for policymakers in determining whether plenary adoption is relevant so as to create value for public entities, especially public sector organizations. Originality/value: Regarding IPSAS, there has been no empirical research that analyzes the readiness of IPSAS plenary adoption with economic growth factors that play a role in IPSAS adoption readiness. So this needs to be done research that leads to the readiness of IPSAS adoption in full with factors that influence it.
{"title":"Peran Government Financial Dan Pertumbuhan Ekonomi Dalam Kesiapan Adopsi Paripurna International Public Sector Accounting Standards","authors":"Setu Setyawan, Ahmad Juanda, Lia Candra Inata","doi":"10.22219/jrak.v13i1.23903","DOIUrl":"https://doi.org/10.22219/jrak.v13i1.23903","url":null,"abstract":"Purpose: The objective of this research to assess and analyze the role of government finance and economic growth in influencing the readiness of plenary adoption of IPSAS.\u0000Methodology/approach: The sample in this study consisted of 198 research data from 33 provincial governments in Indonesia that sample criteria. The data of this study were analyzed using multiple regression analysis.\u0000Findings: The results of the study found that low level of government finance expected to role in the readiness of IPSAS plenary adoption. Meanwhile, the economic growth rate that is getting better or worse can influence the informer to disclose information in accordance with the elements of IPSAS.\u0000Practical implications: This research contributes to provincial governments and policymakers to better support the implementation of accrual-based IPSAS and is used guide for policymakers in determining whether plenary adoption is relevant so as to create value for public entities, especially public sector organizations.\u0000Originality/value: Regarding IPSAS, there has been no empirical research that analyzes the readiness of IPSAS plenary adoption with economic growth factors that play a role in IPSAS adoption readiness. So this needs to be done research that leads to the readiness of IPSAS adoption in full with factors that influence it.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43481779","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 : 2023-06-06DOI: 10.22219/jrak.v13i1.23337
Rochmawati Daud, Inten Meutia, Emylia Yuniarti
Purpose: This study aims to examine the effect of eco-efficiency on the company's financial performance. This study uses natural resource-based theory to provide empirical evidence regarding the effect of sustainability policies in the form of emission reductions on the financial performance of companies listed on the Indonesia Stock Exchange. Methodology/approach: The concept of eco-efficiency is measured using the emission intensity approach. This study uses a period of data panels from 2019 to 2021 to capture the effect of eco-efficiency on the company's financial performance. Using three accounting measures of financial performance in the research model: ROA, ROE, and ROS, to understand in more detail the impact of eco-efficiency on the company's financial performance. Findings: This study finds that eco-efficiency positively impacts financial performance. This finding implies that the fewer Green House Gas emissions produced, the higher the company's financial performance. Practical implications: These findings prove to the company that emission reduction policies can positively impact the company's financial performance. Originality/value: This study uses a measure of eco-efficiency that is different from previous research by measuring eco-efficiency in the context impact on the environment from company operations through the emissions produced by the company.
{"title":"Eco-Efficiency And Financial Performance: An Evidence From Indonesian Listed Company (Using The Emissions Intensity Approach)","authors":"Rochmawati Daud, Inten Meutia, Emylia Yuniarti","doi":"10.22219/jrak.v13i1.23337","DOIUrl":"https://doi.org/10.22219/jrak.v13i1.23337","url":null,"abstract":"Purpose: This study aims to examine the effect of eco-efficiency on the company's financial performance. This study uses natural resource-based theory to provide empirical evidence regarding the effect of sustainability policies in the form of emission reductions on the financial performance of companies listed on the Indonesia Stock Exchange.\u0000Methodology/approach: The concept of eco-efficiency is measured using the emission intensity approach. This study uses a period of data panels from 2019 to 2021 to capture the effect of eco-efficiency on the company's financial performance. Using three accounting measures of financial performance in the research model: ROA, ROE, and ROS, to understand in more detail the impact of eco-efficiency on the company's financial performance.\u0000Findings: This study finds that eco-efficiency positively impacts financial performance. This finding implies that the fewer Green House Gas emissions produced, the higher the company's financial performance.\u0000Practical implications: These findings prove to the company that emission reduction policies can positively impact the company's financial performance.\u0000Originality/value: This study uses a measure of eco-efficiency that is different from previous research by measuring eco-efficiency in the context impact on the environment from company operations through the emissions produced by the company.","PeriodicalId":52995,"journal":{"name":"Jurnal Reviu Akuntansi dan Keuangan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45817947","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 : 2023-06-02DOI: 10.22219/jrak.v13i1.20993
Riskiyatur Rohemah, Prasetyono, Rita Yuliana
Purpose: This study aims to determine the direct effect of Good Corporate Governance (GCG) and Risk Management on banking performance, as well as to analyze fraud in mediating the relationship between Good Corporate Governance (GCG) and Risk Management in improving banking performance. Methodology/approach: The method used in this study is a quantitative method using path analysis. The number of samples in this study were 43 conventional banks and 10 Islamic banks. The total sample of 53 banks in the 2016-2020 period is 265 data. Findings: The results of the study show that Good Corporate Governance and Risk Management have an indirect effect on banking performance through fraud. Through this research, the role of GCG and risk management becomes important in improving performance, although not directly. Practical implications: The findings show that although GCG and risk management can improve performance, they have not been able to reduce fraud. So this should be considered properly by the company. Originality/value: The large number of studies on GCG and Risk Management on fraud and performance with inconsistent results indicates that this research can still be explored further. Therefore, this research will fill in the gaps in GCG and risk management research by making fraud a mediating variable.
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