The purpose of this study is to examine the effect of corporate governance and audit quality on COVID-19 disclosure. The dependent variable used in this study is COVID-19 disclosure, while the independent variable used in this study consists of board size, board independence, board diversity, audit committee size, audit committee independence, audit office size, and audit opinion type. The population in this study consists of all companies registered in the Indonesian Stock Exchange during the years 2020-2021. The sampling method used is purposive sampling. The total number of samples in this study is 1,116 companies. Data analysis was performed by the descriptive statistic analysis and hypothesis test with multiple linear regression analysis. The result of this study shows that board independence and audit committee size have significantly positive effect on COVID-19 related information disclosure. Whereas board size, board diversity, audit committee independence, audit office size, and audit opinion type do not affect COVID-19 related information disclosure.
{"title":"DAMPAK TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT TERHADAP PENGUNGKAPAN COVID-19 DI INDONESIA TAHUN 2020-2021","authors":"Ganapati Rasyid, Nur Cahyonowati","doi":"10.46806/ja.v13i1.1052","DOIUrl":"https://doi.org/10.46806/ja.v13i1.1052","url":null,"abstract":"The purpose of this study is to examine the effect of corporate governance and audit quality on COVID-19 disclosure. The dependent variable used in this study is COVID-19 disclosure, while the independent variable used in this study consists of board size, board independence, board diversity, audit committee size, audit committee independence, audit office size, and audit opinion type. The population in this study consists of all companies registered in the Indonesian Stock Exchange during the years 2020-2021. The sampling method used is purposive sampling. The total number of samples in this study is 1,116 companies. Data analysis was performed by the descriptive statistic analysis and hypothesis test with multiple linear regression analysis. The result of this study shows that board independence and audit committee size have significantly positive effect on COVID-19 related information disclosure. Whereas board size, board diversity, audit committee independence, audit office size, and audit opinion type do not affect COVID-19 related information disclosure.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"5 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138944176","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}
Covid-19 entered Indonesia in March of 2020, affecting nearly all sectors, including the finance industry. This study aims to analyze the financial performance of state-owned banks in Indonesia (BNI, BRI, Mandiri, and BTN) for the period 2018-2021 using the RGEC (risk profile, gcg, income, and capital) method. According to circular letter of Bank Indonesia (SE BI) no. 13 of 2011, each bank is required to conduct an independent assessment of its financial condition. This study employs a descriptive quantitative methodology. In this research, the purposive sampling method was used. The sample consists of state-owned institutions that have published annual reports from 2018 to 2021 consecutively. Documents and secondary data are the categories and sources of data utilized for this article. Based on the findings of this analysis as a whole, BNI bank has a very healthy predicate in 2018, 2019, and 2021, and a healthy predicate in 2020. BTN bank has a consecutively healthy predicate for the 2018-2021 period, while Mandiri bank and BRI bank have a consecutively very healthy predicate for the 2018-2021 period.
{"title":"The Assessment of State-Owned Bank Soundness Using RGEC Method Before and During Covid-19 Pandemic","authors":"Fransdito Ali Ilyas, Christina Tri Setyorini","doi":"10.37058/jak.v18i2.7830","DOIUrl":"https://doi.org/10.37058/jak.v18i2.7830","url":null,"abstract":"Covid-19 entered Indonesia in March of 2020, affecting nearly all sectors, including the finance industry. This study aims to analyze the financial performance of state-owned banks in Indonesia (BNI, BRI, Mandiri, and BTN) for the period 2018-2021 using the RGEC (risk profile, gcg, income, and capital) method. According to circular letter of Bank Indonesia (SE BI) no. 13 of 2011, each bank is required to conduct an independent assessment of its financial condition. This study employs a descriptive quantitative methodology. In this research, the purposive sampling method was used. The sample consists of state-owned institutions that have published annual reports from 2018 to 2021 consecutively. Documents and secondary data are the categories and sources of data utilized for this article. Based on the findings of this analysis as a whole, BNI bank has a very healthy predicate in 2018, 2019, and 2021, and a healthy predicate in 2020. BTN bank has a consecutively healthy predicate for the 2018-2021 period, while Mandiri bank and BRI bank have a consecutively very healthy predicate for the 2018-2021 period.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"90 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139001604","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}
Nadya Annisa Nasruddin, Grace T Pomtoh, Andi Kusumawati
This research aims to explore the literature that examines the role of technology in assisting cyber risk detection and improving company internal audits in the digital era. The method used in this research is a systematic literature review (SLR). Data samples collected using the Watase-Uake database and articles from other sources with the Q1-Q4 index starting from 2014-2023. The selected articles have passed several specified criteria to produce a total number of 25 articles. The result shows that technology plays an important role in increasing the efficiency and effectiveness of cyber risk detection and internal audit processes. This research contributes to providing an overview regarding the benefits of technology in helping companies detect cyber risks and improve the quality of their internal audits
{"title":"The Role of Technology in Detecting Cyber Risk and Improving Internal Audit: A Systematic Review","authors":"Nadya Annisa Nasruddin, Grace T Pomtoh, Andi Kusumawati","doi":"10.37058/jak.v18i2.7675","DOIUrl":"https://doi.org/10.37058/jak.v18i2.7675","url":null,"abstract":"This research aims to explore the literature that examines the role of technology in assisting cyber risk detection and improving company internal audits in the digital era. The method used in this research is a systematic literature review (SLR). Data samples collected using the Watase-Uake database and articles from other sources with the Q1-Q4 index starting from 2014-2023. The selected articles have passed several specified criteria to produce a total number of 25 articles. The result shows that technology plays an important role in increasing the efficiency and effectiveness of cyber risk detection and internal audit processes. This research contributes to providing an overview regarding the benefits of technology in helping companies detect cyber risks and improve the quality of their internal audits","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"21 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139002989","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}
In this study, it has a goal to show whether Liquidity, Profitability, and Operational Efficiency have an influence on Firm Value in Banking. To prove the inconsistency of previous research results regarding several independent variables used. This study used 10 banking samples at Buku4 banks through a purposive sampling method. Secondary data will be used for research, where this data is taken from the annual reports of banks listed on the Indonesia Stock Exchange (IDX). Data processing in this study uses the EViews ver. 9. The results of this study show that liquidity has a negative effect on firm value. While profitability and operating efficiency have a positive effect on firm value. These findings provide answers regarding the importance of banking in maintaining its level of profitability. In addition, banks must also maintain efficiency so that the funds used can be maintained so that the company can be sure to have very good value. Meanwhile, banks may not have too much idle capital, it can cause a decrease in the value of the Company.
{"title":"Determinasi Nilai Perusahaan pada Perbankan Konvensional di Indonesia","authors":"Prasetia Lazuardi K, Adi Wiratno","doi":"10.37058/jak.v18i2.8427","DOIUrl":"https://doi.org/10.37058/jak.v18i2.8427","url":null,"abstract":"In this study, it has a goal to show whether Liquidity, Profitability, and Operational Efficiency have an influence on Firm Value in Banking. To prove the inconsistency of previous research results regarding several independent variables used. This study used 10 banking samples at Buku4 banks through a purposive sampling method. Secondary data will be used for research, where this data is taken from the annual reports of banks listed on the Indonesia Stock Exchange (IDX). Data processing in this study uses the EViews ver. 9. The results of this study show that liquidity has a negative effect on firm value. While profitability and operating efficiency have a positive effect on firm value. These findings provide answers regarding the importance of banking in maintaining its level of profitability. In addition, banks must also maintain efficiency so that the funds used can be maintained so that the company can be sure to have very good value. Meanwhile, banks may not have too much idle capital, it can cause a decrease in the value of the Company.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138973141","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 present the development of asset pricing models from bibliometric analysis and provide direction for future research. The novelty of this research is the database and time span used. The Scopus database was used to search for research articles on asset pricing from 2016-2023. Out of 8,839 articles, 2,860 were selected for the final bibliometric analysis. Citation analysis, keyword analysis, and author-related analysis were conducted. Based on the results of bibliometric analysis, it is known that the United States is the country that conducts the most research on asset pricing. Keyword analysis was also analyzed to evaluate important areas of research. Financial markets, stock markets, costs, investment, price dynamics, risk assessment, commerce, CAPM, stock returns, asset pricing models, return predictability, risk factors, and profitability are the most frequently used keywords. The year 2021 had the highest number of research articles. The most prominent author in asset pricing research is Zaremba who has the highest citations. The implications of this research still require continuous improvement in order to develop more modern forms of asset pricing models and help identify urgent and heavily researched or controversial research areas or topics in the context of asset pricing. Stakeholders such as investment managers and financial professionals can use this bibliometric research to understand current research trends in asset pricing, which can help improve the quality of investment decisions and strategies.
{"title":"Analisis Bibliometrik Dari Sewindu Penelitian Tentang Asset Pricing","authors":"Indi Ramadhani, Pitri Yanti, Maya Sari","doi":"10.37058/jak.v18i2.9072","DOIUrl":"https://doi.org/10.37058/jak.v18i2.9072","url":null,"abstract":"This study aims to present the development of asset pricing models from bibliometric analysis and provide direction for future research. The novelty of this research is the database and time span used. The Scopus database was used to search for research articles on asset pricing from 2016-2023. Out of 8,839 articles, 2,860 were selected for the final bibliometric analysis. Citation analysis, keyword analysis, and author-related analysis were conducted. Based on the results of bibliometric analysis, it is known that the United States is the country that conducts the most research on asset pricing. Keyword analysis was also analyzed to evaluate important areas of research. Financial markets, stock markets, costs, investment, price dynamics, risk assessment, commerce, CAPM, stock returns, asset pricing models, return predictability, risk factors, and profitability are the most frequently used keywords. The year 2021 had the highest number of research articles. The most prominent author in asset pricing research is Zaremba who has the highest citations. The implications of this research still require continuous improvement in order to develop more modern forms of asset pricing models and help identify urgent and heavily researched or controversial research areas or topics in the context of asset pricing. Stakeholders such as investment managers and financial professionals can use this bibliometric research to understand current research trends in asset pricing, which can help improve the quality of investment decisions and strategies.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138972903","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}
The goal of this research is to figure out how region original revenue, general fund allocation, specific fund allocation, and the Revenue Sharing Fund affect capital spending Methods of saturation sampling, the population in this study was comprised of twenty-nine regencies and six cities in Central Java from 2016 to 2018. The data used in this study is secondary data gathered from the budget realization report of the Financial Supervisory Agency of Central Java Province. Multiple linear regression analysis is used in the analytical procedure. The Capital Expenditure is influenced by General Fund Allocation, Specific Fund Allocation, and Revenue-sharing Fund, although Region Original Revenue has no impact on the capital expenditure.
{"title":"The Affecting of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Revenue Sharing Fund on Capital Expenditures in Central Java","authors":"Sigit Prabowo, I. R. Bawono","doi":"10.37058/jak.v18i2.8336","DOIUrl":"https://doi.org/10.37058/jak.v18i2.8336","url":null,"abstract":"The goal of this research is to figure out how region original revenue, general fund allocation, specific fund allocation, and the Revenue Sharing Fund affect capital spending Methods of saturation sampling, the population in this study was comprised of twenty-nine regencies and six cities in Central Java from 2016 to 2018. The data used in this study is secondary data gathered from the budget realization report of the Financial Supervisory Agency of Central Java Province. Multiple linear regression analysis is used in the analytical procedure. The Capital Expenditure is influenced by General Fund Allocation, Specific Fund Allocation, and Revenue-sharing Fund, although Region Original Revenue has no impact on the capital expenditure.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"8 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139002548","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 investigates the impact of the COVID-19 pandemic on the auditing activities of Indonesian public companies. During a pandemic auditing activities are predicted to affect the auditor's opinion regarding going concern, audit delay, audit opinion, and the decision to use Big-4 versus non-Big-4 auditors. A sample was selected from tourism and manufacturing companies from 2018-2021 due to the severe impact of COVID-19 on these two sectors. The results of the quantitative analysis show that: 1) Auditors issued more going-concern opinions during the Covid-19 pandemic. 2) Auditors spent more time completing auditing tasks during the Covid-19 pandemic. 3) The number of qualified opinions was relatively similar in the pre-pandemic period and during the Covid-19 pandemic. 4) Clients using Big-4 KAPs decreased during the pandemic. In addition, the content analysis shows: 1) More going concern audit opinions should have been issued during the pandemic than currently available. Some auditors seem to deliberately not mention explicitly the impact of Covid 19 on the continuity of the company. 2) Only a small number of companies disclose the impact of Covid 19 on the company's financial performance.
{"title":"Dampak Pandemi Covid-19 Terhadap Aktivitas Pengauditan","authors":"Widiya Anastasya Manihuruk, Sansaloni Butar Butar","doi":"10.37058/jak.v18i2.8440","DOIUrl":"https://doi.org/10.37058/jak.v18i2.8440","url":null,"abstract":"This study investigates the impact of the COVID-19 pandemic on the auditing activities of Indonesian public companies. During a pandemic auditing activities are predicted to affect the auditor's opinion regarding going concern, audit delay, audit opinion, and the decision to use Big-4 versus non-Big-4 auditors. A sample was selected from tourism and manufacturing companies from 2018-2021 due to the severe impact of COVID-19 on these two sectors. The results of the quantitative analysis show that: 1) Auditors issued more going-concern opinions during the Covid-19 pandemic. 2) Auditors spent more time completing auditing tasks during the Covid-19 pandemic. 3) The number of qualified opinions was relatively similar in the pre-pandemic period and during the Covid-19 pandemic. 4) Clients using Big-4 KAPs decreased during the pandemic. In addition, the content analysis shows: 1) More going concern audit opinions should have been issued during the pandemic than currently available. Some auditors seem to deliberately not mention explicitly the impact of Covid 19 on the continuity of the company. 2) Only a small number of companies disclose the impact of Covid 19 on the company's financial performance.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"31 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139002750","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 examine the Theory of Planned Behavior (TPB) construct in the Whistleblowing behavior of government auditors. Respondents in this study were BPK auditors representing South Sulawesi, totaling 86 respondents. The tool used in data management uses Partial Least Square (PLS). The results showed that Whistleblowing attitudes, subjective norms, and perceived behavioral control had a significant positive effect on Whistleblowing intentions, the same was found in the relationship between perceived behavioral control and Whistleblowing behavior. In addition, significant positive results were found in the relationship between intention and Whistleblowing behavior and the relationship between subjective norms and Whistleblowing attitudes. This research contributes to the BPK as a government financial auditing institution to build a work environment that can encourage their auditors to have intention and behavior as a Whistleblowing. The limitation of this study lies in the scope of the population, only BPK auditors representing South Sulawesi and only conducting tests on the Theory of Planned Behavior (TPB) construct in assessing the intentions and behavior of BPK auditor Whistleblowing. We hope that further research can develop by comparing the Whistleblowing intentions and behavior of government external auditors (BPK) and internal auditors (BPKP and Inspectorate).
{"title":"Niat dan Perilaku Whistleblowing Auditor Pemerintah","authors":"M. Arif, Zulfikry Sukarno","doi":"10.37058/jak.v18i2.8141","DOIUrl":"https://doi.org/10.37058/jak.v18i2.8141","url":null,"abstract":"This study aims to examine the Theory of Planned Behavior (TPB) construct in the Whistleblowing behavior of government auditors. Respondents in this study were BPK auditors representing South Sulawesi, totaling 86 respondents. The tool used in data management uses Partial Least Square (PLS). The results showed that Whistleblowing attitudes, subjective norms, and perceived behavioral control had a significant positive effect on Whistleblowing intentions, the same was found in the relationship between perceived behavioral control and Whistleblowing behavior. In addition, significant positive results were found in the relationship between intention and Whistleblowing behavior and the relationship between subjective norms and Whistleblowing attitudes. This research contributes to the BPK as a government financial auditing institution to build a work environment that can encourage their auditors to have intention and behavior as a Whistleblowing. The limitation of this study lies in the scope of the population, only BPK auditors representing South Sulawesi and only conducting tests on the Theory of Planned Behavior (TPB) construct in assessing the intentions and behavior of BPK auditor Whistleblowing. We hope that further research can develop by comparing the Whistleblowing intentions and behavior of government external auditors (BPK) and internal auditors (BPKP and Inspectorate).","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"20 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138972282","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}
Several food and beverage sub-sector companies experienced a decline in profits due to the company's inability to maintain financial performance from the impact of the decline in the rupiah exchange rate, declining people's purchasing power, and an increase in operating expenses that were higher than sales growth that could erode company profits. In fact, profit is one of the indicators of measuring the company's financial performance. This study aims to determine the effect to corporate social responsibility, company size, and leverage performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2016-2021. The research method used was purposive sampling and obtained 80 sample of companies. The data analysis technique used in this study is multiple linier regression analysis. The result of the study indicate that corporate social responsibility and company size do not affect the company’s financial performance, while leverage had an affect the company’s financial performance.
{"title":"Determinan Kinerja Keuangan Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Indonesia","authors":"Lulu amalia Nusron, Fadhillah Sahnaa, Vidya Vitta Adhivinna","doi":"10.37058/jak.v18i2.8391","DOIUrl":"https://doi.org/10.37058/jak.v18i2.8391","url":null,"abstract":"Several food and beverage sub-sector companies experienced a decline in profits due to the company's inability to maintain financial performance from the impact of the decline in the rupiah exchange rate, declining people's purchasing power, and an increase in operating expenses that were higher than sales growth that could erode company profits. In fact, profit is one of the indicators of measuring the company's financial performance. This study aims to determine the effect to corporate social responsibility, company size, and leverage performance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange 2016-2021. The research method used was purposive sampling and obtained 80 sample of companies. The data analysis technique used in this study is multiple linier regression analysis. The result of the study indicate that corporate social responsibility and company size do not affect the company’s financial performance, while leverage had an affect the company’s financial performance.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"166 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138975418","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 Islamic Governance Score (IG-Score) and Investment Account Holder (IAH) on Islamic Social Reporting (ISR) Disclosure. This research was conducted on Islamic banks registered with the Financial Services Authority for the 2016-2020 period and obtained 11 samples of Islamic banks. The method used is the panel data regression analysis method. The results showed that the IG-Score and IAH had an effect on the ISR design. IG-Score has an effect on ISR Disclosure, this shows that the presence of Shariah Supervisory Board (DPS) affects and encourages Islamic banks to carry out or improve ISR performance. IAH has an effect on ISR, in this case IAH determines compliance with Islamic banking principles and the consequences for ISR.
{"title":"THE EFFECT OF ISLAMIC GOVERNANCE SCORE AND INVESTMENT ACCOUNT HOLDER ON THE DISCLOSURE OF ISLAMIC SOCIAL REPORTING AT ISLAMIC BANKS IN INDONESIA","authors":"R. Mais, Munir, Siti Sarah Wulansari","doi":"10.46806/ja.v13i1.1031","DOIUrl":"https://doi.org/10.46806/ja.v13i1.1031","url":null,"abstract":"This study aims to determine the effect of Islamic Governance Score (IG-Score) and Investment Account Holder (IAH) on Islamic Social Reporting (ISR) Disclosure. This research was conducted on Islamic banks registered with the Financial Services Authority for the 2016-2020 period and obtained 11 samples of Islamic banks. The method used is the panel data regression analysis method. The results showed that the IG-Score and IAH had an effect on the ISR design. IG-Score has an effect on ISR Disclosure, this shows that the presence of Shariah Supervisory Board (DPS) affects and encourages Islamic banks to carry out or improve ISR performance. IAH has an effect on ISR, in this case IAH determines compliance with Islamic banking principles and the consequences for ISR.","PeriodicalId":55796,"journal":{"name":"Jurnal Akuntansi","volume":"8 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139007620","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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