The Role Of Finance Performance In Moderating The Effect Of Erm, Corporate Governance, CSR, And Sustainability Report On Firm Value

This study was conducted with the aim of knowing the role of finance performance in moderating the Effect of ERM, Corporate Governance, CSR, and Sustainability Report on Firm Value. This study uses a population of manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. This type of research is explanatory research with a quantitative approach. The data used is secondary data in the form of annual reports. The sampling method used was purposive sampling, which resulted in 48 manufacturing sector companies as research samples based on predetermined criteria. The analysis technique used is Partial Least Square (PLS) with the help of the Smart-PLS program. The results showed that ERM and CG have a positive and significant influence on firm value. However, CSR and SR do not have a significant influence on firm value. On the other side, finance performance is not able to moderate ERM, CSR and SR on firm value, but finance performance is able to moderate CG

ANALISIS BEBERAPA FAKTOR YANG MEMPENGARUHI PEMAHAMAN IFRS

IFRS as the new accounting standards will require people who understand the IFRS provisions, one of which is an accountant. Currently the accountant who has worked in big companies and banks are competing to learn IFRS in order to maintain their careers. There have even been a small part of multinational companies that require "IFRS Capability" on job vacancies that they are open. This proves that companies began to require accountants who understand IFRS. The results of this study is that the learning behavior signiifikan effect on the level of understanding of IFRS. While emotional intelligence does not affect the understanding of IFRS. This could be caused by many factors beyond the emotional intelligence factors that influence an individual's life. Many other factors that are not observed in this study for example, mental stress factors, social environment, the trauma of failure, personal problems, or cultural activities outside campus (Trisniwati & Suryaningsum, 2003). The next conclusion is that interest did not moderate the influence of emotional intelligence on the level of understanding of IFRS, as well as interest in studying the behavior did not moderate the effect of the level of understanding of IFRS. This is caused probably because there are factors other than interest which may also moderate the effect of behavioral learning and understanding one's emotional intelligence IFRS, for example, the availability of educational facilities or internal factors in an individual form of self-confidence (Widianingrum et al 2010)

Ukuran Perusahaan dan Kinerja Lingkungan Perusahaan Terhadap Munculnya Asimetri Informasi Menggunakan Pengungkapan ESG sebagai Variabel Moderasi

This study aims to determine the analysis of environmental (social), and governance (ESG) disclosure as a variable moderating the relationship between company size and environmental performance on the emergence of information asymmetry. This research method uses quantitative methods, and the data used is secondary data. The research was conducted on basic materials sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample used is 150 annual reports from 30 companies with a period of 5 years. The data source used comes from the annual report. The research data was processed and analyzed using Warp PLS 7.0 software with the PLS-SEM analysis method. The results showed that a) the variable firm size for information asymmetry has a probability value of 0.209 with a path coefficient of 0.065; b) the environmental performance variable on information asymmetry has a probability value of 0.071 with a path coefficient of -0.117; c) the environmental social governance variable that moderates firm size towards information asymmetry has a probability value of 0.022 with a path coefficient of -0.159; d) the environmental social governance disclosure variable that moderates environmental performance on information asymmetry has a probability value of 0.458 with a path coefficient of -0.009. In conclusion, company size has no significant and positive effect on the emergence of information asymmetry, and company environmental performance does not have a significant negative effect on the emergence of information asymmetry. In addition, ESG has a significant and negative effect in moderating firm size on the emergence of information asymmetry, while ESG has no and negative effect in moderating environmental performance on the emergence of information asymmetry.   Keywords: Information Asymmetry, ESG, Environmental Performance, Company Siz

Analisis Good Corporate Governance dan Karakteristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility

This research aims to study how corporate governance and company characteristics influence corporate social responsibility disclosure. There are many components that form effective corporate governance, including independent commissioners, audit committee, managerial ownership, board of directors, profitability and leverage. The population of this research is food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2021 research period. The sample determination process used purposive sampling, obtaining 40 samples with a period of 5 years. The research results show that the audit committee and managerial ownership variables influence CSR disclosure. Meanwhile, the variables independent commissioner, board of directors, profitability and leverage have no effect on CSR disclosure.  Keywords: Good Corporate Governance (GCG), Corporate Social Responsibility (CSR

Laporan Keberlanjutan dan Profitabilitas terhadap Return Saham dengan Nilai Perusahaan sebagai Variabel Moderasi

This study aims to examine and analyze the effect of sustainability reports and profitability on stock returns, and test the company's value moderates sustainability and profitability reports on stock returns. This research method uses quantitative through financial data instruments. The research sample consisted of 32 Mining Companies listed on the IDX for the 2018-2021 period. The results showed, a) sustainability reports on stock returns have a value for path coefficient -0.071 (negative) and a P value of 0.842 (not significant); b) profitability on stock returns has a value for the path coefficient of 0.372 (positive) and a p value of 0.328 (not significant); c) company value mediating sustainability reports on stock returns has a path coefficient value of -0.915 (negative/weakening) and a p value of 0.175 (not significant); d) company value mediating profitability on stock returns has a path coefficient value of 0.754 (positive/strengthening) and a p value of 0.265 (not significant). In conclusion, sustainability reports, profitability do not affect stock returns and firm value does not moderate sustainability and profitability reports on stock returns. Keywords: Sustainability Report, Firm Value, Profitability, Stock Retur

Ukuran Perusahaan dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility dengan Kepemilikan Institusional Sebagai Variabel Moderasi

This study aims to examine the effect of institutional ownership as a moderating variable on company size and media exposure on disclosure of corporate social responsibility (CSR) in companies in the mining sector. The research method used is quantitative through company financial data. Research results a) The size of the company on the disclosure of Corporate Social Responsibility (CSR) has a positive regression coefficient and the resulting p-value (sig.) is below 5% (sig. = 0.000) or 0 <0.05; b) media exposure to Corporate Social Responsibility (CSR) disclosure has a positive regression coefficient with a p-value (sig.) resulting in below 5% (sig = 0.000) or 0 <0.05; c) institutional ownership moderates the relationship between firm size and Corporate Social Responsibility (CSR) disclosure which has a negative sign with a p-value (sig.) which is below 5% (sig. = 0.043) and the coefficient value is -0.120; d) institutional ownership moderates media exposure and disclosure of Corporate Social Responsibility which has a p-value (sig.) which is above 5% (sig. = 0.083) and has a negative coefficient value of -0.162. In conclusion, company size and media exposure have a significant effect on the disclosure of Corporate Social Responsibility. Meanwhile, institutional ownership as a moderating variable negatively affects the relationship between firm size and Corporate Social Responsibility (CSR) disclosures and institutional ownership as a moderating variable negatively affects the relationship between media exposure and Corporate Social Responsibility (CSR) disclosures.  Keywords: Corporate Social Responsibility, Institutional Ownership, Medi

Pengaruh Tax Planning, Beban Pajak Tangguhan, Ukuran Perusahaan dan Corporate Social Responsibility Terhadap Manajemen Laba

The aim of this research is to find the influence of Tax Planning, deferred tax burden, company size, and Corporate Social Responsibility on earnings management in food and beverage sector companies listed on the Indonesia Stock Exchange. This research uses purposive sampling as a sampling approach. The conclusion is that Tax Planning and company size both have an influence on earnings management, but deferred tax burden and Corporate Social Responsibility influence earnings management. Keywords: Deferred Tax Burden, Corporate Social Responsibility, Profit Management, Tax Planning, Company Siz

Locus Of Control, Penerapan SAP, dan SPI terhadap Kualitas Laporan Keuangan

This study aims to prove the influence of Locus of Control (LOC), the application of SAP, and SPI on the quality of financial reports in SKPD Sampang Regency. This research method is quantitative. The population in this study were 25 SKPD in Sampang Regency. The sampling technique used was a purposive sampling technique so that 81 employees met the criteria for respondents. Primary data using a questionnaire used in this study. The analysis technique used is Partial Least Square (PLS) with the help of WarpPls 7.0 software. The results showed that the hypothesis testing was obtained, namely, a) LOC on financial statements has a significant P-Value of 0.005; b) SAP on the financial statements has a significant P-Value of <0.001; c) SPI on financial reports has a significant P-Value of 0.064. Conclusion, LOC and the application of SAP have a significant positive effect on the quality of financial reports. While SPI has no positive effect on the quality of financial reports. Keywords: Quality of Financial Statements, LOC, SAP Implementation, SP