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Articles 151 - 180 of 286
Full-Text Articles in Accounting
Rehabilitasi Post Nerve Transfer Pada Ekstremitas Atas, Made Hendra Satria Nugraha
Rehabilitasi Post Nerve Transfer Pada Ekstremitas Atas, Made Hendra Satria Nugraha
Jurnal Vokasi Indonesia
Peripheral nerve injuries mostly occur in the upper extremities with the most common cause being trauma. An alternative to nerve repair in proximal injury is restoration of function via nerve transfer. The rehabilitation process is needed to relearn the movement so that the results of the nerve transfer can function properly. The purpose of this study was to provide an overview of the post-nerve transfer rehabilitation process in the upper extremity and its benefits in maintaining and improving the quality of movement in the upper extremity. This research is a literature review with secondary data sources in the form of …
The Impact Of Management Control On Public Sector Organizations In Indonesia, Reny Maharani
The Impact Of Management Control On Public Sector Organizations In Indonesia, Reny Maharani
Jurnal Akuntansi dan Keuangan Indonesia
Using motivation crowding and self-determination theories, this study examines the relationship between elements of management control, intrinsic and extrinsic motivation, and the performance of public sector organizations in Indonesia. We used the Structural Equation Model (SEM) with a survey method on 187 employees of district/city governments in Indonesia to see if results, action, personnel, and cultural controls have an effect on employee motivation. Our study provides empirical evidence that motivation is influenced not only by results control, but also by other control elements such as action control and personnel control. This study also provides empirical evidence that intrinsic and extrinsic …
The Digital Banking Profitability Challenges: Are They Different Between Conventional And Islamic Banks?, Patria Yunita
The Digital Banking Profitability Challenges: Are They Different Between Conventional And Islamic Banks?, Patria Yunita
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to analyze the digital banking industry in uncertain global financial conditions. This analysis used binary logistic regression models, to predict the Indonesia commercial digital banking profitability performances in new normal life based on the analysis of digital banking performances in the second wave of global financial crisis 2017. The probability of bank profitability improvement as dependent variable. The Liquidity Risk, Bank Size, Bank Portfolio Risk, and E-Money transactions as independent variables. Fintech and Bank Type are used as control variables. The analysis period is 2015-2019, based on the time when the rapid progress of digital banking technology …
Do Sharia And Non-Sharia Listing Securities Investors Respond Differently To Tax Avoidance?, Puspita Ghaniy Anggraini, Putri Werdina Ciptaning Ayu, Arfah Habib Saragih, Muhammad Try Dharsana
Do Sharia And Non-Sharia Listing Securities Investors Respond Differently To Tax Avoidance?, Puspita Ghaniy Anggraini, Putri Werdina Ciptaning Ayu, Arfah Habib Saragih, Muhammad Try Dharsana
Jurnal Akuntansi dan Keuangan Indonesia
This study empirically tests the behavior of Sharia and non-Sharia securities investors towards corporate tax avoidance. If Sharia securities investors make investment decisions considering Sharia principles, corporate tax avoidance should be viewed as a bad practice which is contradictory to Sharia principles and it is intolerable for this type of investors. Using companies from the financial industry for the period of 2007-2018, the final sample comprises 378 observations for Sharia securities and 167 observations for non-Sharia securities. This secondary data research is conducted by applying moderated regression analysis to test the hypothesis. This study finds that the market responses regarding …
Peran Dan Kebermanfaatan Ngo Indonesia Mengajar Dalam Mengembangkan Human Capital Di Desa Labuangkallo, Kabupaten Paser, Kalimantan Timur, Ilham Fathur Rahman, Triyanti Anugrahini
Peran Dan Kebermanfaatan Ngo Indonesia Mengajar Dalam Mengembangkan Human Capital Di Desa Labuangkallo, Kabupaten Paser, Kalimantan Timur, Ilham Fathur Rahman, Triyanti Anugrahini
Jurnal Administrasi Bisnis Terapan
The biggest problem that exists in remote villages in Indonesia is the lack of access to human capital development. This paper discusses the role of Indonesia Mengajar as a Non-Governmental Organization in the implementation of human capital development in one of the remote villages in Indonesia, Labuangkallo. It is located in Tanjung Harapan District, Paser Regency, East Borneo Province. This research used a qualitative approach with descriptive methods. Furthermore, data collection technique was conducted by indepth interviews with beneficiaries and program actors, including Teaching Facilitators, program officers and executive directors of Indonesia Mengajar, Paser education office, teacher council at SDN …
Analisis Proses Underwriting Pada Produk Penjaminan Surety Bond Dipt. Asuransi Kredit Indonesia Cabang Bekasi, Julyet Cipta Fauziyah, Yulial Hikmah, Isriani Isriani
Analisis Proses Underwriting Pada Produk Penjaminan Surety Bond Dipt. Asuransi Kredit Indonesia Cabang Bekasi, Julyet Cipta Fauziyah, Yulial Hikmah, Isriani Isriani
Jurnal Administrasi Bisnis Terapan
Regional development evenly throughout Indonesia can create a just and prosperous society that is evenly distributed, in the development process it cannot be separated from development projects. In Indonesia, there is a presidential decree that stipulates that every procurement of development projects must not only complete administrative requirements, but also guarantee a surety bond. PT. Askrindo is one of the insurance companies that can issue surety bonds. To get a surety bond guarantee, the principal must meet the documents that have been set by PT. Askrindo and these documents must go through an underwriting process to analyze whether the project …
Prosedur Pengadaan Pelimpahan Wewenang Pada Divisi Pengelolaanproperti Dan Umum Pt. Asdp Indonesia Ferry (Persero), Mohammad Ridha, Laviola Fiorentina
Prosedur Pengadaan Pelimpahan Wewenang Pada Divisi Pengelolaanproperti Dan Umum Pt. Asdp Indonesia Ferry (Persero), Mohammad Ridha, Laviola Fiorentina
Jurnal Administrasi Bisnis Terapan
PT ASDP Indonesia Ferry (Persero) is one of the state-owned companies engaged in crossing transportation services. In carrying out its corporate activities there are several procedures designed to make work effective and efficient. One of the procedures made is the Procurement Procedure for Delegation of Authority. This procedure is carried out to meet the demand of the user's work unit in conducting procurement of goods in accordance with the needs. In the Property and General Management Division, this procedure is one of the routine procedures carried out because as the name implies the delegation of authority means that any procurement …
Efektivitas Pendidikan Dan Pelatihan Pegawai Pada Masapandemi Covid-19 Di Rumah Sakit Abc, Nia Murniati
Efektivitas Pendidikan Dan Pelatihan Pegawai Pada Masapandemi Covid-19 Di Rumah Sakit Abc, Nia Murniati
Jurnal Administrasi Bisnis Terapan
The COVID-19 pandemic has impacted various sectors of life, including education and training activities that should have been carried out face-to-face have now turned online. The purpose of this study was to measure the effectiveness of education and training of employees during the COVID-19 pandemic which was carried out online. This study uses a quantitative survey method. Respondents from this study amounted to 91 participants in education and training. The effectiveness of education and training was analyzed using the four-level evaluation concept of the Kirkpatrick model. The results of this study indicate that online education and training methods are quite …
Koreksi Pajak Masukan Atas Jawaban Konfirmasi“Tidak Ada” (Studi Kasus Pt. X), Elsie Sylviana Kasim, Muhammad Kemal Pasha
Koreksi Pajak Masukan Atas Jawaban Konfirmasi“Tidak Ada” (Studi Kasus Pt. X), Elsie Sylviana Kasim, Muhammad Kemal Pasha
Jurnal Administrasi Bisnis Terapan
This study discusses the input tax correction to “no” confrmation answer (case study of PT X). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows the examiner’s correction on the input tax credit is cause by input tax originating from non-PKP and the confirmation answer states “no”. PT X does not agree with the correction of the audit tem on the input tax credit. PT X has provided evidence showing the existence of payments. This research is expected to provide input …
Pengujian Kualitas Website Rsia Nuraida Berdasarkan Dimensi Accessibility,Experience, Marketing, Dan Technology, Ari Nurfikri, Supriadi Supriadi, Annisa Syafa Andira
Pengujian Kualitas Website Rsia Nuraida Berdasarkan Dimensi Accessibility,Experience, Marketing, Dan Technology, Ari Nurfikri, Supriadi Supriadi, Annisa Syafa Andira
Jurnal Administrasi Bisnis Terapan
This study aims to determine the quality of the RSIA Nuraida webiste and the factors causing the dimension that has the lowest score. This study uses a mixed method with an explanatory sequential design. The quantitative phase is carried out by testing the quality of the RSIA Nuraida website using a nibbler, based on the dimensions of accessibility, experience, marketing and technology. The qualitative phase was carried out by in-depth interviews with managers and staff related to the factors causing the lowest score of the four dimensions. The results of this study indicate the accessibility dimension has a score of …
Pemberdayaan Kelompok Pengurus E-Warong Kube Pkh Harapan Jayakelurahan Manggarai Kecamatan Tebet Jakarta Selatan Melaluipemanfaatan Teknologi Dan Informasi, Prima Aldi Juniarto, Bambang Shergi Laksmono
Pemberdayaan Kelompok Pengurus E-Warong Kube Pkh Harapan Jayakelurahan Manggarai Kecamatan Tebet Jakarta Selatan Melaluipemanfaatan Teknologi Dan Informasi, Prima Aldi Juniarto, Bambang Shergi Laksmono
Jurnal Administrasi Bisnis Terapan
An empowerment research conducted with a group of management of mutual cooperation electronic shop business joined by Harapan Jaya Family Program (E-Warong KUBE PKH) Manggarai Village Tebet District Jakarta Selatan through information technology utilization has been an important and interesting research and possessing a well process. Information technology is an obligated primary basic human need. In this case, information technology has been supporting to escalate economy, social, and culture in today society. That has been proved by appearance of a lot of innovations run by government which one of those is E-Government especially E-Warong KUBE PKH Program owned by Ministry …
Tingkat Penerimaan Pengguna Dengan Model Utaut : Studi Kasus Emas.Ui.Ac.Id Program Pendidikan Vokasi Universitas Indonesia Wahyu Nofiantoro1 Nisa Ismundari Wildan, Wahyu Nofiantoro, Nisa Ismundari Wildan
Tingkat Penerimaan Pengguna Dengan Model Utaut : Studi Kasus Emas.Ui.Ac.Id Program Pendidikan Vokasi Universitas Indonesia Wahyu Nofiantoro1 Nisa Ismundari Wildan, Wahyu Nofiantoro, Nisa Ismundari Wildan
Jurnal Administrasi Bisnis Terapan
Emas.ui.ac.id is an Open Source-based Distance Learning (PJJ) platform using a Content Management System - Moodle which is implemented in the University of Indonesia environment. The Vocational Education Program as part of UI implements this application for teaching and learning activities, especially during a pandemic. This study aims to analyze the factors that influence the acceptance of the use of e-learning by UI Vocational Education students using the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This research was conducted using a questionnaire distributed to 243 active student respondents of Vocational Education from all Study Programs. To test …
Ethical Judgment And Decision-Making Among Tax Volunteers: A Case Study Of The University Indonesia Tax Administration’S Vocational Education Program, Elsie Sylviana Kasim, Yulial Hikmah
Ethical Judgment And Decision-Making Among Tax Volunteers: A Case Study Of The University Indonesia Tax Administration’S Vocational Education Program, Elsie Sylviana Kasim, Yulial Hikmah
Jurnal Administrasi Bisnis Terapan
No abstract provided.
Tantangan Penerapan Rekod Dan Arsip Elektronik Bagi Organisasi, Dyah Safitri
Tantangan Penerapan Rekod Dan Arsip Elektronik Bagi Organisasi, Dyah Safitri
Jurnal Administrasi Bisnis Terapan
The purpose of this article is to find out how the challenges of applying electronic records and archives are in accordance with existing rules and requirements. Using a qualitative model with literature studies about the applications and challenges for an organization in managing electronic records and records in other countries. In the Indonesian context, the application of electronic records and archives, especially in the archive creation stage, is highly dependent on the readiness of the organization itself, both in policies, budgets, and the readiness of human resources. The practical objective of this article is to provide a comprehensive understanding of …
Evaluasi Pelayanan Posbindu Penyakit Tidak Menular Di Wilayah Kerja Puskesmas Jagasatru Kota Cirebon Pada Era Pandemi Covid-19, Ari Nurfikri, Supriadi Supriadi, Badra Al Aufa
Evaluasi Pelayanan Posbindu Penyakit Tidak Menular Di Wilayah Kerja Puskesmas Jagasatru Kota Cirebon Pada Era Pandemi Covid-19, Ari Nurfikri, Supriadi Supriadi, Badra Al Aufa
Jurnal Administrasi Bisnis Terapan
This study evaluates the Non-Communicable Disease Posbindu services in the Jagasatru Public Health Center in Cirebon City during the Covid-19 pandemic era seen from the aspects of communication, resources, disposition, and bureaucratic structure. The method used is a qualitative analysis method, with a case study design. The research subjects were eight cadres of Posbindu Non-Communicable Diseases using random sampling technique; data collection was done by in-depth interview technique. This study's results indicate that the evaluation of services from the aspect of communication to the target of the analysis is correct, but has not yet reached the mark of productive age. …
Modal Kerja Dan Profitabilitas Perusahaan Kelapa Sawit Di Indonesia: Studi Kasus Pt Sinar Mas Agro Resources And Technology Tbk, Risca Fleureta Hudiyono, Naomi Florensia Sinaga
Modal Kerja Dan Profitabilitas Perusahaan Kelapa Sawit Di Indonesia: Studi Kasus Pt Sinar Mas Agro Resources And Technology Tbk, Risca Fleureta Hudiyono, Naomi Florensia Sinaga
Jurnal Administrasi Bisnis Terapan
As one of the leading industries in the Indonesian economy and having differenct characteristics from other industries, palm oil industry is interesting to study, especially in terms of working capital management. This study aims to analyze working capital performance of PT Sinar Mas Agro Resources and Technology Tbk. (PT SMART Tbk.) which has the highest revenue among other palm oil companies. This analysis is then related to the profitability level obtained. Using data from company annual reports, we find that PT SMART Tbk. always maintain positive working capital level during 2015-2019 and able to generate high revenue. However, this company …
Upaya Kebijakan Dan Strategi Penyelenggaraan Kearsipan Mahkamah Konstitusi Dalam Rangka Meningkatkan Hasil Pengawasan Kearsipan, Prihatni Wuryatmini
Upaya Kebijakan Dan Strategi Penyelenggaraan Kearsipan Mahkamah Konstitusi Dalam Rangka Meningkatkan Hasil Pengawasan Kearsipan, Prihatni Wuryatmini
Jurnal Administrasi Bisnis Terapan
This research describes the policy and strategy efforts of the Constitutional Court of the Republic of Indonesia (MKRI) to improve the quality of archival administration based on the results of archival supervision, because in 2019 it received a score of 89.34% which was categorized as Good. This study uses a qualitative method because it is able to examine more deeply the subject matter and related information. The data sources used are primary data and secondary data. Primary data obtained based on in-depth interviews and direct observations in the field. Secondary data is obtained through reference journals, books and regulations. The …
Women Tax Care: Kebijakan, Penerapan, Potensi, Dan Hambatan, Arie Widodo, Dimas Nur Agni Priadana, Prima Sari Ardana, Andi Dhiya Narda Fabillah
Women Tax Care: Kebijakan, Penerapan, Potensi, Dan Hambatan, Arie Widodo, Dimas Nur Agni Priadana, Prima Sari Ardana, Andi Dhiya Narda Fabillah
Jurnal Administrasi Bisnis Terapan
Women are the major factor of a country's economic growth in the fight against the COVID-19 crisis. Despite concern about the spread of the virus, not a few women with a different status (single/married/single parent) become career women while performing most of the role of parenting during the pandemic. Tax policy plays an important role in supporting individuals and businesses when we navigate this crisis. The impact of gender in taxation has not been the primary focus of the government at this moment and it has become a serious problem for gender equality in Indonesia. The purpose of the study …
Audits For The Minimization Of Eco-Anxiety In The World Economy, Karina Nazarova, Volodymyr Hordopolov, Mariia Nezhyva, Viktoriia Mysiuk, Tetiana Kopotiienko
Audits For The Minimization Of Eco-Anxiety In The World Economy, Karina Nazarova, Volodymyr Hordopolov, Mariia Nezhyva, Viktoriia Mysiuk, Tetiana Kopotiienko
Journal of Environmental Science and Sustainable Development
The global pandemic of 2019–2020 is changing not only the lives of citizens, but also approaches to business management. The activities of audit companies have not escaped. Problematic and debatable issues need to be addressed to formulate a comprehensive approach to audits in a transformative economic environment and minimize the global economy's eco-anxiety. The purpose of the article is to determine the role of the audit in minimizing the eco-anxiety of the world economy. The study's materials were indicators of the spread of the COVID-19 pandemic in the world, public writings of scientists, official reports of international organizations, regulations, and …
Manajemen Risiko: Tinjauan Regulasi Kearsipan, Ratih Surtikanti
Manajemen Risiko: Tinjauan Regulasi Kearsipan, Ratih Surtikanti
Jurnal Administrasi Bisnis Terapan
This study aims to examine the application of risk management in the archive sector. This article provides an overview of the application of risk management listed in the four regulations governing archives management, especially those issued by the National Archives of the Republic of Indonesia. Based on the results of the analysis of the four regulations, the following results were obtained as follows: Regulation of the head of the National Archives of the Republic of Indonesia number 31 of 2015 concerning the establishment of an archive depot, Regulation of the Head of the National Archives of the Republic of Indonesia …
Village Fund Accountability And Gendering In Masculine Hegemonic Institution: A Study During Covid-19, Desti Fitriani, Elvia R. Shauki, Siti Czafrani Pratiwi
Village Fund Accountability And Gendering In Masculine Hegemonic Institution: A Study During Covid-19, Desti Fitriani, Elvia R. Shauki, Siti Czafrani Pratiwi
ASEAN Journal of Community Engagement
The study is aimed to evaluate accountability and gender roles in enhancing the accountability of village fund and other government-related assistance during COVID-19 pandemic. This study employed an integrated framework of accountability, gender socialization theory and gender subtext theory. This study applies a case study with 2 (two) types of instruments, i.e., observations and semi-structured interviews. The villages observed have provided limited information regarding the BLT DD assistance and other COVID-19 related assistance. Consequently, the villagers did not have sufficient information to participate in the village decision-making process and to criticize BLT DD assistance and other COVID-19 related assistance distribution …
Foreign Institutional Shareholders And Corporate Payout Policy, Rahmat Setiawan, Nova Christiana, Sanju Kumar Singh
Foreign Institutional Shareholders And Corporate Payout Policy, Rahmat Setiawan, Nova Christiana, Sanju Kumar Singh
Jurnal Akuntansi dan Keuangan Indonesia
This study examines the effect of foreign institutional shareholders (FIS) on corporate payout policy. The study employs 97 Indonesian manufacturing firms listed on the Indonesia Stock Exchange period 2011-2015. Multivariate Tobit and Logit are employed to estimate the model. The result confirms the bird in the hand theory that FISs need assurance of their investments in the emerging market. FIS has a monitoring role over the firms since they have the ability to detect the firm’s quality and the agency problem within. The result confirms that the presence of the FIS in the firm has a positive and significant effect …
Feedback’S Effect On Budgetary Slack And Self-Efficacy As Moderation Variable, Aryani Intan Endah Rahmawati, Supriyadi ,
Feedback’S Effect On Budgetary Slack And Self-Efficacy As Moderation Variable, Aryani Intan Endah Rahmawati, Supriyadi ,
Jurnal Akuntansi dan Keuangan Indonesia
This study aimed to examine the effect of positive and negative feedback on budgetary slack and the interaction between feedback and self-efficacy on budgetary slack under a condition of information asymmetry. Preliminary researches have tested various ways of mitigating budgetary slack practices, which did not separate the effects of positive and negative feedback. This study hypothesized that positive feedback minimizes the potential for budgetary slack under conditions of information asymmetry—and vice versa. Additionally, high self-efficacy reinforces positive feedback in reducing budgetary slack under conditions of information asymmetry—and vice versa. By employing experimental data, this study documented the results that positive …
Relationship Between Foreign Direct Investment And Stock Market Development In A Small Southern Africa Economy, Duduzile Ngobe, Kalu O. Emenike
Relationship Between Foreign Direct Investment And Stock Market Development In A Small Southern Africa Economy, Duduzile Ngobe, Kalu O. Emenike
Jurnal Akuntansi dan Keuangan Indonesia
This paper investigates the relationship between foreign direct investment and stock market development in a small southern African economy. Specifically, the paper analyses long-run, short-run and causal relationships between foreign direct investment and stock market development in Eswatini for the 1990 to 2018 periods. Results of preliminary analyses of the variable show existence of positive skewness, fat-tailed, non-normal distribution, and I(1) order of integration for the foreign direct investment and stock market return series. Estimates from the ARDL model indicate evidence of a positive and statistically insignificant long-run relationship between foreign direct investment and stock market development in the kingdom …
The Obstacle Factors Of Musharakah And Mudharabah Application In Pakistan, Muhammad Arsalan Khan, Dodik Siswantoro, Abid Ur Rahman
The Obstacle Factors Of Musharakah And Mudharabah Application In Pakistan, Muhammad Arsalan Khan, Dodik Siswantoro, Abid Ur Rahman
Jurnal Akuntansi dan Keuangan Indonesia
Islamic Banking is based on the Islamic financial system. It is a banking system whose fundamental rules and regulations are established on Shariah laws i.e., Islamic jurisprudence originated from the Quran and Sunnah of the Prophet Muhammad peace be upon him. Its functions must comply with Shariah rules and must not violate any Shariah principle. The Islamic finance system is based on Profit-loss sharing financing namely, Musharakah and Mudharabah but there are numerous issues and challenges faced by Islamic bank during the implementation of Musharakah and Mudharabah financing contracts. The various paper has been revealed some of the internal and …
Predictive Value Of Other Comprehensive Income: Evidence From Asean, Puji Rahayu, Indra Wijaya Kusuma
Predictive Value Of Other Comprehensive Income: Evidence From Asean, Puji Rahayu, Indra Wijaya Kusuma
Jurnal Akuntansi dan Keuangan Indonesia
This paper examines the predictive value of other comprehensive income and its disclosure in ASEAN. Unlike value relevance, the predictive value of other comprehensive income has not been extensively addressed in the literature. We conduct the first study examining the predictive value of other comprehensive income and its disclosure to prove that not only fair value as relevant information, but also other comprehensive income reflecting the changes of fair value. We use hand-collected data taken from the financial reports. This study employs a panel regression model to test the ability of other comprehensive income and its disclosure to predict firms’ …
Accounting Information In The Fama And French Three-Factors Model, Rianty Nikita Lotazia Pondaag, Erni Ekawati
Accounting Information In The Fama And French Three-Factors Model, Rianty Nikita Lotazia Pondaag, Erni Ekawati
Jurnal Akuntansi dan Keuangan Indonesia
The purpose of this study is to reexamine the ability of the Fama-French Three Risk Factor Model to explain stock portfolio returns in countries with different economic levels, as well as examine the effect of accounting information derived from book-to-market on stock portfolio returns. The sample used was a manufacturing company on the Indonesia Stock Exchange and the Tokyo Stock Exchange from 2013-2018. The results show that the three risk factors of the Fama-French model apply consistently to explain the variation in stock portfolio returns in developed markets. For the portfolio of shares in the emerging market, model Fama-French does …
Analisis Sengketa Koreksi Fiskal Pada Biayaresearch And Development (Studi Kasuspemeriksaan Pajak Pt.X Tahun 2014), Hadining Kusumastuti, Ari Warli Ruchiyat
Analisis Sengketa Koreksi Fiskal Pada Biayaresearch And Development (Studi Kasuspemeriksaan Pajak Pt.X Tahun 2014), Hadining Kusumastuti, Ari Warli Ruchiyat
Jurnal Vokasi Indonesia
This paper discusses the Fiscal Correction Dispute Analysis on Research & Development Costs at the 2014 Tax Audit Year PT. X. In this case study discusses the different interpretations between taxpayers and Fiscus on the provisions governing the costs that can be charged to companies, causing tax disputes. The purpose of writing is to determine the background of the recognition of research and development costs at PT X. and its compliance with the provisions of tax regulations. The research method used is descriptive qualitative. The result of this case study is the assumption from the Fiscus regarding the recognition of …
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market, Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma
Anti-Corruption Disclosure And Earnings Management: A Case In Indonesian Capital Market, Putri Dwi Aprilia Nur Khasanah, Indra Wijaya Kusuma
Jurnal Akuntansi dan Keuangan Indonesia
This study investigates the relationship between anti-corruption disclosure and earnings management. Firms that disclose anti-corruption are related to the lower earnings management. The sample consists of 207 firm-year observation from 2016-2018. The data are hand-collected for the anti-corruption disclosure and the rest of the firm’s data are obtained from the Osiris database. Our result indicate a significant negative relationship between anti-corruption disclosure and earnings management. The relationship is more pronounce for the profitable and smaller firms. The high level of anti-corruption disclosure reported by the company can reduce earnings management actions in the company and show awareness, ability, skill, actualization …
Ceo Overconfidence, Esg Disclosure, And Firm Risk, Kurnia Indah Sumunar, Chaerul D. Djakman
Ceo Overconfidence, Esg Disclosure, And Firm Risk, Kurnia Indah Sumunar, Chaerul D. Djakman
Jurnal Akuntansi dan Keuangan Indonesia
Environmental, Social, and Governance (ESG) has increasingly attracted the attention of firms and stakeholders. The purpose of this study is to examine whether the mediating role of ESG disclosure has a negative effect on CEO overconfidence and firm risk, especially based on investors' perspectives. Many studies on ESG disclosure were conducted in Europe and America. Most ESG disclosures are measured using manual checklist based on annual reports or firm websites. By using panel dataset of 225 manufacturing firms in Indonesia, Malaysia, the Philippines, Singapore and Thailand from 2012-2016 obtained from Thomson Reuters’ ESG score, the research shows that CEO overconfidence …