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BOARD DIVERSITY AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES 董事会多元化与企业社会责任披露
Pub Date : 2023-10-05 DOI: 10.23969/jrak.v15i2.6575
Lucky Lestiananda, Yeterina Widi Nugrahanti, Gracella Theotama
Companies in Indonesia still don't care enough about Corporate Social Responsibility (CSR) causing various kinds of problems. Whereas, CSR is a form of corporate responsibility to stakeholders. This study aim to examine the effect of board diversity on the disclosure of CSR. All manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020 are used for population of this study. This study used quantitative approach and multiple linear regression analysis. Based on the results of testing of hypotheses, it is found that gender diversity, educational background diversity, and board size diversity have no effect on CSR disclosure. Then, tenure diversity and age diversity have a positive effect on CSR disclosure. Control variables in this study are company size and profitability. While company size has a positive effect and profitability has no effect on CSR disclosure. The results of this study can be used materials for improvements related to CSR disclosure in manufacturing companies.
印尼的企业对企业社会责任(CSR)仍然不够重视,造成了各种各样的问题。然而,企业社会责任是企业对利益相关者的一种责任。本研究旨在探讨董事会多元化对企业社会责任披露的影响。所有2019-2020年在印度尼西亚证券交易所(IDX)上市的制造业公司都用于本研究的人口。本研究采用定量方法和多元线性回归分析。基于假设检验的结果,我们发现性别多样性、教育背景多样性和董事会规模多样性对企业社会责任披露没有影响。任期多样性和年龄多样性对企业社会责任披露具有正向影响。本研究的控制变量为公司规模和盈利能力。而公司规模对企业社会责任披露有正向影响,盈利能力对企业社会责任披露没有影响。研究结果可为制造业企业社会责任信息披露的改进提供参考。
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引用次数: 0
IMPROVING THE PERFORMANCE OF MSMEs THROUGH INNOVATION, FINANCIAL LITERACY, AND DIGITALIZATION 通过创新、金融知识和数字化提高中小微企业的绩效
Pub Date : 2023-09-30 DOI: 10.23969/jrak.v15i2.7203
Desmiyawati Desmiyawati, Susilatri Susilatri, Sinta Ramaiyanti, Nur Azlina
The Covid pandemic has had a significant impact on MSMEs in Indonesia. Surveys conducted during this period showed a decline in the performance of MSMEs, although some studies showed inconsistent results. The study aims at examining the impact of innovation, financial literacy, and digitalization on the performance of MSMEs in the Riau Region. The samples used in this study were MSMEs located in Riau Province. Data obtained through the distribution of questionnaires and interviews were analyzed using multiple linear regression. Then, test findings showed that digitalisation and innovation had a significant impact on performance. Meanwhile, financial literacy did not affect the performance of MSMEs. The implications of this research for MSMEs were the use of technology and innovation, especially product marketing that can reach a broader market so that it can improve MSME performance. As for researchers, it can be a reference for the development of subsequent research.
新冠疫情对印尼的中小微企业产生了重大影响。在此期间进行的调查显示,中小微企业的业绩有所下降,尽管一些研究显示出不一致的结果。该研究旨在考察创新、金融知识和数字化对廖内省中小微企业绩效的影响。本研究使用的样本是位于廖内省的中小微企业。通过发放问卷和访谈获得的数据采用多元线性回归进行分析。然后,测试结果表明,数字化和创新对绩效产生了重大影响。同时,金融素养对中小微企业绩效没有影响。这项研究对中小微企业的影响是利用技术和创新,特别是产品营销,可以达到更广阔的市场,从而提高中小微企业的绩效。对于研究者来说,可以为后续研究的开展提供参考。
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引用次数: 0
OWNERSHIP STRUCTURE AND AUDIT FEES IN INDONESIA 印度尼西亚的股权结构和审计费用
Pub Date : 2023-09-30 DOI: 10.23969/jrak.v15i2.9532
Agil Novriansa, Asfeni Nurullah, Aryanto Aryanto
Different types of ownership structures provide distinct corporate monitoring mechanisms, thus affecting the magnitude of company audit fees. This study aims to empirically examine the relationship between ownership structure and audit fees in Indonesia from the agency theory perspective. The sample comprises non-financial companies listed in the Indonesian capital market over 2015-2021. Based on the purposive sampling results, the final number of observations in this research is 931 company-years. This study employs pooled OLS panel data regression with robust standard error. Results indicate that non-executive director ownership, family ownership, financial institution ownership, and non-financial institution ownership are negatively related to audit fees. Additionally, managerial ownership and foreign ownership are positively related to audit fees. However, the study does not find a positive relation between government ownership and audit fees. Overall, the results of this research support the agency theory, with a focus on the assumption of convergence of interest.
不同类型的股权结构提供了不同的公司监督机制,从而影响了公司审计费用的大小。本研究旨在从代理理论的角度实证检验印尼股权结构与审计费用之间的关系。样本包括2015-2021年间在印尼资本市场上市的非金融公司。根据有目的的抽样结果,本研究的最终观察数为931个公司年。本研究采用具有稳健标准误差的汇总OLS面板数据回归。结果表明,非执行董事持股、家族持股、金融机构持股和非金融机构持股与审计费用呈负相关。此外,管理层所有权和外资所有权与审计费用呈正相关。然而,研究并未发现政府所有权与审计费之间存在正相关关系。总体而言,本研究结果支持代理理论,重点关注利益趋同假设。
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引用次数: 0
INVESTIGATING CONCURRENT LECTURER PERFORMANCE: THE ROLE EFFORT AS MEDIATION & TASK COMPLEXITY AS MODERATION 兼职讲师绩效调查:角色努力的中介作用任务复杂性作为适度
Pub Date : 2023-09-30 DOI: 10.23969/jrak.v15i2.6243
Helmi Yazid, Lili Sugeng Wiyantoro, Iis Ismawati
Currently, there are most accounting graduates who have not been able to compete to fill jobs in their fields. Universities must address it immediately. This study investigates the effect of the performance of university accounting lecturers in Jakarta – Banten. This study used respondents 334 of academics and auditors at universities in Jakarta and Banten. Sampling using purposive sampling method, and data analysis method using SEM. This research shows that accountability, self-ability, and effort can affect the performance of audit lecturers who also act as auditors. Then, complexity proved capable of being a moderation variable and Effort proved capable of being a mediation variable. This study explains that lecturers as academics and concurrently as auditors at universities in Jakarta and Banten who have high confidence will make maximum efforts to improve lecturer performance so that it will have an impact on decision making and be able to do their jobs well.
目前,大多数会计专业毕业生都无法在各自的领域找到合适的工作。大学必须立即解决这个问题。本研究调查了雅加达-万丹大学会计讲师绩效的影响。这项研究调查了334名雅加达和万丹大学的学者和审计人员。抽样采用目的性抽样法,数据分析方法采用扫描电镜。本研究表明,问责制、自我能力和努力可以影响审计讲师同时担任审计人员的绩效。然后,复杂性被证明能够成为一个调节变量,而努力被证明能够成为一个中介变量。这项研究解释了雅加达和万丹大学的讲师作为学者兼审计员,他们有很高的信心,将尽最大努力提高讲师的表现,以便对决策产生影响,并能够做好他们的工作。
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引用次数: 0
FACTORS AFFECTING FRAUDULENT MANAGEMENT OF SCHOOL OPERATIONAL ASSISTANCE (BOS) FUNDS AT PUBLIC HIGH SCHOOLS 影响公立高中学校运营援助资金欺诈管理的因素
Pub Date : 2023-09-30 DOI: 10.23969/jrak.v15i2.6631
Al Amin, Darwanis Darwanis, Fifi Yusmita
The number of fraud phenomena in Indonesia continues to increase from year to year and occurs in various sectors, including the education sector. This research aims at determining the effect of internal control, accounting information systems, accountability, and transparency on preventing fraud in managing BOS funds. The research was conducted at public high schools in Aceh from July to August 2022, with a population of 380 public high schools and a sample of 296 public high schools in Aceh province. The results showed that internal control, accounting information systems, accountability, and transparency simultaneously influenced fraud prevention in managing BOS funds. To some extent, internal control, accounting information systems, accountability, and transparency are significantly related to fraud prevention in BOS funds management. Therefore, the research implies that it can be used as a benchmark by the management of the BOS fund to prevent any possibility of fraud.
印度尼西亚的欺诈现象数量逐年增加,发生在各个部门,包括教育部门。本研究旨在确定内部控制、会计信息系统、问责制和透明度对管理BOS资金中防止欺诈的影响。该研究于2022年7月至8月在亚齐省的公立高中进行,调查对象包括380所公立高中和296所公立高中。结果表明,内部控制、会计信息系统、问责制和透明度同时影响了BOS资金管理中的欺诈预防。在某种程度上,内部控制、会计信息系统、问责制和透明度与BOS资金管理中的欺诈预防有重要关系。因此,研究表明,它可以作为BOS基金管理层的基准,以防止任何欺诈的可能性。
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引用次数: 0
THE EFFECT OF AUDITEE CHARACTERISTICS AND PUBLIC ACCOUNTING FIRM SIZE ON ABNORMAL AUDIT REPORT LAG 被审计单位特征和会计师事务所规模对异常审计报告滞后的影响
Pub Date : 2023-04-05 DOI: 10.23969/jrak.v15i1.6125
Kahirul Umam, Yudhi Herliansyah
This research aims at determining a more specific relationship regarding the influence of firm size, profitability, solvency, and KAP size variables that affected the probability of Abnormal Audit Report Lag. The research used secondary data from financial and independent auditor reports obtained from the Indonesia Stock Exchange Consumer Goods Industry Companies for the 2018-2020 period. The total sample in this research was 167 and the data analysis method used was multinomial logistic regression analysis. The results of this research proved that company size and public accountant size could significantly affect audit report lag. Meanwhile, Profitability and Solvability had no significant effect on Abnormal Audit Report Lag.
本研究旨在确定企业规模、盈利能力、偿付能力和KAP规模变量对异常审计报告滞后概率的影响的更具体的关系。该研究使用了从印度尼西亚证券交易所消费品行业公司获得的2018-2020年期间财务和独立审计报告中的二级数据。本研究的总样本为167,数据分析方法为多项逻辑回归分析。研究结果表明,公司规模和会计师规模对审计报告滞后有显著影响。同时,盈利能力和可解决性对异常审计报告滞后没有显著影响。
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引用次数: 0
THE EFFECT OF FUNDAMENTAL FACTORS ON TRIPLE BOTTOM LINE AND FIRM VALUE 基本面因素对三重底线和企业价值的影响
Pub Date : 2023-04-05 DOI: 10.23969/jrak.v15i1.5474
Nana Arviana, M. Wibisono
Every company must set aside a portion of the profits because it has some responsibilities towards the environment and society. This research aims at finding clear evidence of the fundamental effect of the triple bottom line in mediating profitability, liquidity, and leverage on a company’s values. Manufacturing companies listed on the Indonesia Stock Exchange are the object of this research. The data were analyzed using path analysis with SPSS version 25 software. This finding showed that profitability, leverage, and liquidity did not affect the triple bottom line. On the other hand, profitability did affect the value of the company, while liquidity, leverage, and triple bottom line did not.
每家公司都必须留出一部分利润,因为它对环境和社会负有一些责任。这项研究旨在找到明确的证据,证明三重底线在调节盈利能力、流动性和杠杆对公司价值的根本影响。在印度尼西亚证券交易所上市的制造业公司是本研究的对象。数据采用SPSS 25版软件进行通径分析。这一发现表明,盈利能力、杠杆率和流动性不会影响三重底线。另一方面,盈利能力确实影响了公司的价值,而流动性、杠杆率和三重底线则没有。
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引用次数: 1
FINANCIAL DISTRESS PREDICTION: THE ROLE OF FINANCIAL RATIO AND FIRM SIZE 财务困境预测:财务比率和企业规模的作用
Pub Date : 2023-04-05 DOI: 10.23969/jrak.v15i1.6428
Atika Widyo Ramadani, D. Ratmono
Financial distress reflects a continuous decline in the company's financial performance that needs to be predicted and minimized. Therefore, this study aims to test financial ratios in predicting financial distress moderated by firm size with a sample of 128 manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The data analysis method is Structural Equation Model based on Partial Least Square (SEM-PLS) with SmartPLS 3.0. The results showed that leverage and liquidity negatively affected financial distress, but operating cash flow had the opposite effect. Meanwhile, firm size can moderate the effect of leverage and operating cash flow on financial distress, but on the other hand, firm size weakens the relationship of liquidity to financial distress. Therefore, the implications of this research for manufacturing companies serve as a benchmark for analyzing financial distress.
财务困境反映了公司财务业绩的持续下降,需要预测并将其降至最低。因此,本研究旨在以2018-2020年在印度尼西亚证券交易所上市的128家制造业公司为样本,检验财务比率在预测由公司规模调节的财务困境方面的作用。数据分析方法是基于偏最小二乘的结构方程模型(SEM-PLS)和SmartPLS 3.0。结果表明,杠杆率和流动性对财务困境有负面影响,但经营现金流的影响相反。同时,企业规模可以调节杠杆和经营现金流对财务困境的影响,但另一方面,企业规模削弱了流动性与财务困境的关系。因此,这项研究对制造业企业的启示可以作为分析财务困境的基准。
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引用次数: 2
DO BUSINESS CHARACTERISTICS AND ECONOMIC FACTORS AFFECT EFFECTIVE TAX RATE? AN EVIDENCE FROM SOUTHEAST ASIA 企业特征和经济因素是否影响有效税率?来自东南亚的证据
Pub Date : 2023-04-05 DOI: 10.23969/jrak.v15i1.5452
A. Pulungan, K.O.D.D. Fernando, Erma Mei Safa, Annisa Adelia Mahardika
The corporate tax burden is known to have a substantial impact on company management and the formation of national policy. One of the ways to measure the tax burden is by using effective tax rate (ETR). Prior research suggests that each region‘s characteristics may influence ETR within the region to varying degrees. Thus, the purpose of this study is to assess the impact of business characteristics and economic factors on ETR in Southeast Asia. There are 852 Southeast Asia companies used as samples in this study. The data is taken from S&P Capital over five periods from 2015-2019 and examined using a random effect regression model by STATA. The findings indicate that business characteristics and economic factors have a limited impact on ETR. By highlighting the factors that affect ETR in Southeast Asia, companies and policymakers can make better tax plans and policies.
众所周知,公司税收负担对公司管理和国家政策的制定有着重大影响。衡量税负的方法之一是使用有效税率。先前的研究表明,每个地区的特征可能在不同程度上影响该地区的ETR。因此,本研究的目的是评估东南亚商业特征和经济因素对ETR的影响。本研究以852家东南亚公司为样本。这些数据来自标普资本2015-2019年的五个时期,并使用STATA的随机效应回归模型进行了检验。研究结果表明,企业特征和经济因素对ETR的影响有限。通过强调影响东南亚ETR的因素,公司和政策制定者可以制定更好的税收计划和政策。
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引用次数: 1
EARLY WARNING SYSTEM: THE ROLE OF WHISTLE-BLOWERS TO REDUCE CORRUPTION IN INDONESIA AND MALAYSIA 预警系统:检举人在印尼和马来西亚减少腐败中的作用
Pub Date : 2023-04-05 DOI: 10.23969/jrak.v15i1.6917
Pupung Purnamasari
This study aims at intending to compile arrangements for early warning against corruption through the activities of informants overseen by the Whistleblowing Protection Act. However, the commitment to eradicate moral decline was the obligation of Indonesian and Malaysian citizens. It is also to distinguish how the Whistle-blowing Protection Act can be used as an initial notification toward acts of corruption. The population used was 260 respondents, of which 130 were from Indonesia and 130 were from Malaysia and used the SEM-AMOS v25 analysis tool. The results of this study indicated that the Whistle-blowing Protection Act is a model of the early notification framework and Pentahelix, especially in preventing fraud and acts of corruption.
这项研究的目的是编制在《举报保护法》的监督下,通过举报人的活动对腐败进行早期预警的安排。然而,根除道德沦丧的承诺是印度尼西亚和马来西亚公民的义务。这也是为了区分如何将《检举保护法》作为腐败行为的初步通报。使用的人口为260名受访者,其中130人来自印度尼西亚,130人来自马来西亚,并使用SEM-AMOS v25分析工具。研究结果表明,举报保护法是早期通知框架和五螺旋结构的典范,特别是在防止欺诈和腐败行为方面。
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引用次数: 0
期刊
Jurnal Riset Akuntansi Kontemporer
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