Pengaruh Akuntansi Lingkungan, Kualitas Audit, Dan Keragaman Gender Di Dewan Direksi Terhadap Kinerja Perusahaan Dengan Pengungkapan Keberlanjutan Lingkungan Sebagai Variabel Mediasi

This research was conducted with the aim to determine the effect of environmental accounting, audit quality, and gender diversity on the boardroom, and sustainability disclosures on firm performance as well as the mediating effect of environmental sustainability disclosures on environmental accounting, audit quality, and gender diversity on the boardroom on firm performance in companies banks listed on the Indonesia Stock Exchange in 2018-2021.  This research uses the causal step method to determine the effect of each independent variable on the dependent variable and the effect of the mediating variable on other variables.  The population in this research was 164 banking companies listed on the Indonesia Stock Exchange for 2018-2021. Furthermore, 30 banking companies were selected for 2018-2021 with a total of 120 research samples selected by the purposive sampling method. The results showed that environmental accounting has an effect on firm performance. Then, the audit quality also has an effect on firm performance. However, the environmental sustainability disclosure has no influential on firm performance as well as the gender diversity on the boardroom which has no positive and significant influential on firm performance. In addition, there is also no influential role played by environmental sustainability disclosures in the relationship between environmental accounting and firm performance, then there is also no influential role played by environmental sustainability disclosures in the correlation between audit quality and firm performance, and there is no influential role that is played by disclosure of environmental sustainability in the correlation between gender diversity on boardroom and firm performance.Penelitian ini dilakukan dengan tujuan untuk mencari tahu dampak akuntansi lingkungan, kualitas audit, dan keragaman gender di dewan direksi, dan pengungkapan keberlanjutan terhadap kinerja perusahaan serta pengaruh mediasi pengungkapan keberlanjutan lingkungan terhadap akuntansi lingkungan, kualitas audit, dan keragaman gender di dewan direksi terhadap kinerja perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021.  Studi ini menggunakan metode kausal step untuk mencari tahu dampak variabel bebas kepada variabel terikat dan dampak variabel mediasi kepada variabel lainnya.  Populasi pada penelitian ini adalah 41 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 sebanyak 164.  Selanjutnya dipilih sebanyak 30 perusahaan perbankan tahun 2018-2021 sebanyak 120 sampel penelitian dengan metode purposive sampling.  Hasil studi membuktikan bahwa akuntansi lingkungan memiliki dampak kepada kinerja perusahaan. Lalu, kualitas audit juga memiliki pengaruh terhadap kinerja perusahaan.  Namun, pengungkapan keberlanjutan lingkungan tidak mempunyai dampak kepada kinerja perusahaan begitu pula dengan keragaman gender di dewan direksi yang tidak mempunyai dampak yang positif dan signifikan kepada kinerja perusahaan. Selain itu, juga tidak terdapat peran berpengaruh yang dimainkan oleh pengungkapan keberlanjutan lingkungan dalam hubungan antara akuntansi lingkungan dan kinerja perusahaan, lalu juga tidak terdapat peran berpengaruh yang dimainkan oleh pengungkapan keberlanjutan lingkungan dalam hubungan antara kualitas audit dan kinerja perusahaan, serta tidak terdapat peran berpengaruh yang dimainkan oleh pengungkapan keberlanjutan lingkungan dalam hubungan antara keragaman gender di dewan direksi dan kinerja perusahaan

Pengaruh Akuntansi Lingkungan, Kualitas Audit, Dan Keragaman Gender Di Dewan Direksi Terhadap Kinerja Perusahaan Dengan Pengungkapan Keberlanjutan Lingkungan Sebagai Variabel Mediasi

This research was conducted with the aim to determine the effect of environmental accounting, audit quality, and gender diversity on the boardroom, and sustainability disclosures on firm performance as well as the mediating effect of environmental sustainability disclosures on environmental accounting, audit quality, and gender diversity on the boardroom on firm performance in companies banks listed on the Indonesia Stock Exchange in 2018-2021.  This research uses the causal step method to determine the effect of each independent variable on the dependent variable and the effect of the mediating variable on other variables.  The population in this research was 164 banking companies listed on the Indonesia Stock Exchange for 2018-2021. Furthermore, 30 banking companies were selected for 2018-2021 with a total of 120 research samples selected by the purposive sampling method. The results showed that environmental accounting has an effect on firm performance. Then, the audit quality also has an effect on firm performance. However, the environmental sustainability disclosure has no influential on firm performance as well as the gender diversity on the boardroom which has no positive and significant influential on firm performance. In addition, there is also no influential role played by environmental sustainability disclosures in the relationship between environmental accounting and firm performance, then there is also no influential role played by environmental sustainability disclosures in the correlation between audit quality and firm performance, and there is no influential role that is played by disclosure of environmental sustainability in the correlation between gender diversity on boardroom and firm performance.Penelitian ini dilakukan dengan tujuan untuk mencari tahu dampak akuntansi lingkungan, kualitas audit, dan keragaman gender di dewan direksi, dan pengungkapan keberlanjutan terhadap kinerja perusahaan serta pengaruh mediasi pengungkapan keberlanjutan lingkungan terhadap akuntansi lingkungan, kualitas audit, dan keragaman gender di dewan direksi terhadap kinerja perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021.  Studi ini menggunakan metode kausal step untuk mencari tahu dampak variabel bebas kepada variabel terikat dan dampak variabel mediasi kepada variabel lainnya.  Populasi pada penelitian ini adalah 41 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 sebanyak 164.  Selanjutnya dipilih sebanyak 30 perusahaan perbankan tahun 2018-2021 sebanyak 120 sampel penelitian dengan metode purposive sampling.  Hasil studi membuktikan bahwa akuntansi lingkungan memiliki dampak kepada kinerja perusahaan. Lalu, kualitas audit juga memiliki pengaruh terhadap kinerja perusahaan.  Namun, pengungkapan keberlanjutan lingkungan tidak mempunyai dampak kepada kinerja perusahaan begitu pula dengan keragaman gender di dewan direksi yang tidak mempunyai dampak yang positif dan signifikan kepada kinerja perusahaan. Selain itu, juga tidak terdapat peran berpengaruh yang dimainkan oleh pengungkapan keberlanjutan lingkungan dalam hubungan antara akuntansi lingkungan dan kinerja perusahaan, lalu juga tidak terdapat peran berpengaruh yang dimainkan oleh pengungkapan keberlanjutan lingkungan dalam hubungan antara kualitas audit dan kinerja perusahaan, serta tidak terdapat peran berpengaruh yang dimainkan oleh pengungkapan keberlanjutan lingkungan dalam hubungan antara keragaman gender di dewan direksi dan kinerja perusahaan

PROSEDUR BANK GARANSI MENGGUNAKAN AKAD KAFALAH PADA BANK ACEH SYARIAH CABANG UTAMA BANDA ACEH

RINGKASANPenulisan Laporan Kerja Praktek ini bertujuan untuk mengetahui prosedur pemberian bank garansi menggunakan akad kafalah pada Bank Aceh cabang utama Banda Aceh, tujuan pembuatan Laporan Kerja Praktek ini untuk menambah wawasan dan informasi mengenai prosedur bank garansi. Pelaksanaan Praktek Kerja Lapangan di lakukan pada Bank Aceh Syariah cabang utama Banda Aceh dan ditempatkan pada bagian pembiayaan.Berdasarkan pembahasan yang terdapat dalam Laporan Kerja Praktek, maka dapat disimpulkan bahwa bank garansi adalah salah satu produk jasa dalam perbankan non tunai. Bank garansi adalah Bank garansi adalah jaminan yang diberikan oleh bank kepada satu pihak baik perorangan, perusahaan atau lembaga dimana bank menyatakan akan memenuhi kewajiban-kewajiban dari pihak yang dijamin tersebut kepada pihak lainnya apabila pada suatu waktu tertentu yang telah ditetapkan pihak yang dijamin tidak dapat memenuhi kewajibannya.Produk bank garansi pada Bank Aceh Syariah menggunakan akad kafalah. Kafalah diartikan menanggung atau penanggungan terhadap sesuatu, yaitu sebuah akad yang mengandung perjanjian dari seseorang dimana padanya ada hak yang wajib dipenuhi terhadap orang lain dan berserikat bersama orang lain itu dalam hal tanggungjawab terhadap hak tersebut dalam menghadapi penagihan. Akad kafalah adalah sebuah perjanjian pemberian jaminan, baik berupa jaminan diri atau harta (maal), yang diberikan oleh pihak penanggung (kafil) kepada pihak ketiga (makhful lahu) untuk memenuhi kewajiban pihak kedua (makhful anhu ashiil) / pihak yang ditanggung.Prosedur bank garansi akan diproses apabila nasabah pemohon telah melengkapi persyaratan dan tidak terdaftar dalam catatan hitam Bank Indonesia, berkas yang telah diterima akan di agenda guna mengetahui nomor akad bank garansi tersebut. Hasil pembahasan bank garansi akan di serahkan kepada kasie pembiayaan untuk otorisasi dan selanjutnya pengesahan pimpinan bank

THE IMPACT OF MANAGERIAL OWNERSHIP, SIZE, AND GROWTH RATE ON CAPITAL STRUCTURE

This paper examines the influence of managerial ownership, size, and growth rate on capital structure of companies which were belonged to Consumer Goods Industry and Miscellaneous Industry listed inIndonesia Stock Exchange (IDX) on the year period 2009 -2014. Panel data regression analysis is used to investigate the influence of independent variables on firm’s capital structure. The empirical results demonstrate the capital structure (proxied by the total debt ratio) of the companies is positively determined by their size (proxied by the total revenue). The results of the analysis also showed that capital structure is also negatively determined by managerial ownership (measured by comparing themanagerial share ownership with total of circulated shares). The finding also show that leveragenegatively determined by their growth rate (proxied by the asset growth rate). These findings are consistent with the previous literature

EFFECTS OF SIZE, PROFITABILITY, AND GROWTH RATE TOWARDS CAPITAL STRUCTURE

This study was aimed to examine the influence of size, profitability, and growth rate toward capital structure. Our sample includes companies which were belonged to Consumer Goods Industry and Miscellaneous Industry listed in Indonesia Stock Exchange (IDX) on the year period 2009-2014. We utilize panel data regression analysis and show that the capital structure (proxied by the total debt ratio)of the companies is positively determined by their size (proxied by the total revenue). The results of the analysis also showed that capital structure is also positively determined by profitability (proxied by the return on equity), but negatively determined by their growth rate (proxied by the asset growth rate). These findings are consistent with the previous literature. Key Words: Capital Structure, Debt to Equity Ratio, Panel Data, Indonesi

Participatory Performance Measurement or Self-Assessment: Amelioration Employee Job Satisfaction

The purpose of research is to explore the differences in employee satisfaction levels based on type of performance measurement. The types of performance measures that used by an organization to evaluate its employees performance is critical because it is likely to affect employees job satisfaction. Empirical research has shown that participatory performance measurement is an effective performance evaluation system (Roberts, 2003). Besides that, employee involvement in measures formulation results fair and unbiased measurement (Islam and shuib 2005). For that, participatory performance measurement is likely to improve employee satisfaction. On the other hand, McCarthy (2000) stated that employees are given the opportunity to assess its performance independently results more comprehensive performance measurement. Therefore, self-assessment increases employee satisfaction. The Subjects of the experiment were undergraduate students who have taken management control systems course. The research hypothesis is empirically tested using laboratory experimental method with design posttest-only control group design. Using the Mann-Whitney U test, study results reported that satisfaction difference between two independent groups is significance because smaller than the specified level of alpha 0,05. Based on statistic result and descriptive analysis showed that employee prefer participatory performance measurement to self-assessment. Most reason for select participatory performance is external recognition give more satisfaction than internal recognition. Keywords: Participatory performance measurement, Self-assessment, Employee satisfaction, External recognitio

The Role of Accountability and BSC in Mitigation of Subordinate Likeability

This research attempts to test whether Balanced Scorecard (BSC) and accountability process conditions mitigate subordinate likeability bias.  Empirical research has shown that personal attributes affect subordinate performance evaluation (Cardy and Dobbins, 1986) and the allocation of bonuses. The tendency of evaluators to process only information that is consistent with the affective impact on the quality of the measurements (Kennedy, 1995). The research hypotheses are empirically tested using a factorial experimental design 2 X 2 X 2 with two levels of subordinate  likeability  (Chris Peter  or  Taylor Graham), two levels of performance measurement format (BSC  or random), and two levels of  accountability process (accountability or no accountability). Subject of the experiment in this study is undergraduate students who have taken an accounting management and management control systems. The results showed that subordinate likeability negatively affects the objectivity of performance evaluation and bonus allocation. Besides that, this study has found that BSC can mitigate bias subordinate likeability. Subject to accountability conditions, have not found evidence that the effect of subordinate likeability on the objectivity of the evaluation of subordinate performance and the allocation of the bonus will decrease when evaluators are required to explain and give reasons for its decision. Keywords: Subordinate likeability, Balanced scorecard, Process accountability, Consistency affect bias, Divide and conquer heuristic

Moderating effect of audit quality: the case of political connection, executive compensation and tax aggressiveness

The study examines the moderating effect of audit quality on relationship between political connection, executive compensation on tax aggressive. The secondary data used for this study in the form of financial statements of 56 financial sector firms listed on Indonesian stock exchange from 2018 to 2021. Moderated Regression Analysis used for analyzed data. Result indicate, that political connection positively affected tax aggressive. These result support the view of grabbing hand theory, where a bureaucrat who occupies a position in the company will be controlled by the corporation because they get welfare. Furthermore, we find that executive compensation negatively affected tax aggressive. The result of moderation analysis show that audit quality can weaken the relationship of executive compensation on tax aggressive. These findings of this research suggest that audit quality is an effective corporate governance mechanism, thereby protecting users against the opportunism and fraud by managers. This show that corporate governance is able to mitigating information asymmetry that exist in the relation between agent and principals.Penelitian ini menguji dampak moderasi kualitas audit pada pengaruh koneksi politik,kompensasi eksekutif terhadap agresivitas pajak. Data sekunder digunakan dalampenelitian ini yang diperoleh dari laporan keuangan atas 56 perusahaan yang bergerakdalam industry keuangan yang terdafat di Bursa Efek Indonesia dari tahun 2018 sampai2021. Analisis data yang digunakan adalah Moderating Regression Analysis. Hasilpenelitian mengindikasikan bahwa koneksi politik berpengaruh positif terhadap agresivitaspajak. Hasil penelitian ini mendukung pandangan atas grabbing hand theory, dimanaseorang birokrat yang menduduki posisi di Perusahaan akan dikendalikan oleh korporasikarena mereka mendapatkan kesejahteraan. Hasil moderasi kualitas audit menunjukkanbahwa kualitas audit mampu memperlemah pengaruh kompensasi eksekutif terhadapagresivitas pajak. Temuan penelitian ini mengimplikasikan bahwa kualitas auditmerupakan mekanisme corporate governance yang efektif dalam rangka melindungipengguna dari tindakan pengambilan keuntungan untuk kepentingan pribadi dankecurangan yang dilakukan oleh manajer. Hal ini menunjukkan bahwa corporategovernance mampu mengurangi asimetri informasi pada hubungan antara agen danprinsipal.Keywords: Agresivitas Pajak, Koneksi Politik, Kompensasi Eksekutif, Kualitas Audi