Kinerja Lingkungan dan Tingkat Pengungkapan CSR Sebelum dan Sesudah UU No 47 Tahun 2012

Environmental performance and disclosure level of CSR to the enactment of Law No.47 year 2012 is still voluntary. This means companies are not required to disclose environmental performance in the annual report. While in 2012 has been applied new law, then with enactment of the Act environmental performance should be disclosed in the annual report. This study aims to determine how much influence Law No. 47 year 2012 can improve the environmental performance and the level of CSR dsiclosure. There are two variables in this study, ie environmental performance as measured by ISO 14001 certification and CSR disclosure rate measured by GRI4. The number of sample of this study amounted to 640 companies of all companies listed on the BEI in 2008-2015. From the results of research on environmental performance and discloseure level of CSR, positively affect the implementation of Law No.47 year 2012. &nbsp

Determinan Pengungkapan Emisi Karbon dan Pengaruhnya Terhadap Kinerja Keuangan

This study examines to provide empirical evidence to the determinants of carbon emission disclosure, namely carbon performance, green innovation (green products and processes), environmental costs, and the proportion of female directors, and the effect of carbon emission disclosure on financial performance. The novelty of this research is to propose novelty in calculating carbon performance, by the comparison of carbon producing assets and total carbon emissions and using green product innovation as an independent variable. The population of this study are companies listed on the IDX from 2019-2021, published annual report and sustainability report, disclose emission total and environmental cost. Data is processed using panel data regression analysis, random effect model. Based on the results of the study it was concluded that carbon performance and the proportion of female directors proved to have a positive and significant effect on carbon emission disclosure. While the green product innovation, green process innovation, and environmental costs are not proven to have a significant effect on carbon emission disclosure. In this study, carbon emission disclosure is not proven to have a significant effect on profitability and firm value. This study also found that there are no regulities about total emission measurement and environmental cost

Pengaruh penerapan material flow cost accounting terhadap green accounting dan financial performance

The purpose of this study is to test and determine the application of Material Flow Cost Accounting in improving green accounting. Furthermore, this study aims to examine whether Material Flow Cost Accounting has an impact on a company's profitability. The research topic used in this study is the basic materials and chemical industry companies listed on the Indonesian Stock Exchange (IDX) during the period 2018-2020. The data used are from the company's annual report. Features descriptive statistical tests, linear regression, and R-squared tests. The results show that the application of Material Flow Cost Accounting (MFCA) has a significant impact on green accounting, while the research results related to the application of Material Flow Cost Accounting (MFCA) has a significant impact on improving financial performance. Return on Assets (ROA) proxy for industrial companies. Basic materials and chemicals listed on the Indonesian Stock Exchange. Because Material Flow Cost Accounting helps provide information on the flow of raw materials, energy, and factories, it is easier to identify material waste, facilitate optimal allocation of environmental funds, and increase operational awareness. Managers are aware of the costs associated with wasted materials and can identify opportunities to increase the efficiency of material usage and improve the company's financial performance

ACCOUNTING PERFORMANCE AS AN ANTECEDENT FACTOR OF CHIEF EXECUTIVE OFFICER TURNOVER IN INDONESIA

This study is aimed to provide empirical evidence about the usefulness of accounting information in the issue of CEO turnover. Previous research shows the results that CEOturnover is inconclusive with respect to its antecedent factors and consequences. It is also very rarely observed in Indonesia, and therefore strongly encourages the author toconduct this study. The samples of this study is all the companies performing turnover (either routine or non-routine) at the level of the company's top leaders in office asPresident Director. The sample included 81 CEOs which experienced turnover from 1998 to 2006 period, and compared with a control group referring to companies that does not perform CEO turnover during the observation period (nine years). The final sample that we used for testing the accounting data is as much as 140 companies, consisting of 81 companies that performed turnover and 59 companies that did not. The results of study show that accounting data (i.e. total assets, total sales, ROA, ROE and earnings), indicates a significant negative effect on turnover decisions, while current ratio does not. In additional tests, we find that the accounting performance on non-routine turnover compares favourably with CEO turnover on the type of routine. This result indicates a bargaining position of CEOs at a company that does change regularly. Meanwhile, worse accounting performance will have the potential for CEOs to be replaced (down position or enter into a council of commissioners) and even be laid off from the company.Keywords: CEO turnover, accounting performance, antecedent factors

Big-five personality as a moderating variable in the relationship of CEO's perception and the compensation received toward CEO's desire to leave the company voluntarily

The study aims to obtain empirical evidence for the effect of personality on the impact of compensation received by CEO in Indonesia toward CEO voluntary turnover. This study uses two sources of data, primary and secondary. The research population consists of all president directors (as a proxy of the CEOs) of companies listed on the Indonesia Stock Exchange. The data on CEO turnover were collected manually by tracing the names of the Director stated on the company's annual report. To determine whether CEO turnover was involuntary or coercive, this research examined the growth of the company in which the CEO turnover occurred after the CEO had served a minimum of three consecutive years. Test result on the relationship between com-pensation and turnover indicates that compensation is not strong enough to explain voluntary CEO turnover. Only the control variables included in the model (earnings, returns and ROA) can explain statistically the relationship between compensation and turnover. The result of these two tests (hypothesis one and two) indicates that com-pensation is not strong enough to explain voluntary turnover

Hubungan Antara Kinerja Lingkungan Dan Kinerja Komite Audit Dengan Kualitas Pengungkapan Corporate Social Responsibility (Pada Perusahaan Mamufaktur Di BEI)

This research is aiming investigated the relationship between environmental performance with the quality of corporate social responsibily disclosure, the relationship between audit commitee performance with environmental performance, and the relationship between audit commitee performance  with the quality of corporate social responsibily disclosure. Environmental performance is measured by ISO 14001 certificate. The proxy of audit commitee performance are audit commitee meeting, audit commitee report, audit charter. The quality of corporate social responsibily disclosure is measured by CSR index from Global Reporting Initiative. The number of samples used in this research were one hundred thirteen manufacturing company. The sampling method used  purposive sampling method. Data are taken from annual report 2010-2011 of the manufacture companies listed on Indonesia Stock Exchange. The examined technique hypothesis is mutiple regression by using SPSS program. The  result showed that environmental performance has a positif significant relationship with the quality of Corpoate Social Responsibility disclosure as the first hypothesis. The second hypothesis showed that environmental performance has a positif and sgnificant relationship with audit commitee performance. The third hypothesis showed that audit commitee performance has a positif and sgnificant relationship with the quality of Corpoate Social Responsibility disclosure

DETERMINANT OF CORPORATE SOCIAL RESPONSIBILITY: CASE FROM INDONESIA

Tujuan penelitian ini adalah untuk memberikan bukti empiris pada faktor-faktor yang mempengaruhi tingkat indeks pengungkapan pertanggungjawaban sosial perusahaan. Indeks pengungkapan pertanggungjawaban sosial perusahaan dalam penelitian ini menggunakan indeks GRI G3.1, yang terdiri dari enam poin utama, yaitu pengaruh ekonomi langsung, hal-hal yang berkaitan dengan lingkungan, praktik ketenagakerjaan, hak asasi manusia, sosial, dan tanggung jawab untuk produk. Data penelitian ini menggunakan data sekunder, yang diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah sebanyak 20 perusahaan yang dipilih menggunakan penyempelan acak. Pengamatan yang dilakukan selama periode 2007-2014. Hasil penelitian ini menunjukkan bahwa kepemilikan (saham) pemerintah, spesifikasi perusahaan, dan ukuran perusahaan menjadi penentuan terbaik untuk indeks CSR. Selain itu, teori regulasi yang memprediksi bahwa keterlibatan pemerintah dapat mendorong lebih banyak perusahaan mematuhi aturan yang berlaku, berhasil dikonfirmasi dalam penelitian ini

DETERMINANT OF CORPORATE SOCIAL RESPONSIBILITY: CASE FROM INDONESIA

Tujuan penelitian ini adalah untuk memberikan bukti empiris pada faktor-faktor yang mempengaruhi tingkat indeks pengungkapan pertanggungjawaban sosial perusahaan. Indeks pengungkapan pertanggungjawaban sosial perusahaan dalam penelitian ini menggunakan indeks GRI G3.1, yang terdiri dari enam poin utama, yaitu pengaruh ekonomi langsung, hal-hal yang berkaitan dengan lingkungan, praktik ketenagakerjaan, hak asasi manusia, sosial, dan tanggung jawab untuk produk. Data penelitian ini menggunakan data sekunder, yang diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah sebanyak 20 perusahaan yang dipilih menggunakan penyempelan acak. Pengamatan yang dilakukan selama periode 2007-2014. Hasil penelitian ini menunjukkan bahwa kepemilikan (saham) pemerintah, spesifikasi perusahaan, dan ukuran perusahaan menjadi penentuan terbaik untuk indeks CSR. Selain itu, teori regulasi yang memprediksi bahwa keterlibatan pemerintah dapat mendorong lebih banyak perusahaan mematuhi aturan yang berlaku, berhasil dikonfirmasi dalam penelitian ini

The Difference Between Environmental Costs In Mining Companies Before And After The Issuance Of Indonesia Financial Accounting Standards (PPSAK) No. 12 of 2014 Concerning Soil Laying Activities and Environmental Management

This study aims to determine if there are differences in environmental costs in mining companies before and after the publication of Indonesian Financial Accounting Standards PPSAK No. 12 on 2014 concerning stripping activities and environmental management. The study was conducted on all mining companies listed on the Indonesian Stock Exchange, a research sample of 26 companies. Data were analyzed using Paired-samples T Test. This study shows empirical evidence that there are differences between the peeling cost and environmental management cost variables before applying PPSAK No. 12 on 2014 with the cost of peeling and environmental management costs after applying PPSAK No. 12 from 2014

Accounting Performance as an Antecedent Factor of Chief Executive Officer Turnover in Indonesia

This study is aimed to provide empirical evidence about the usefulness of accounting information in the issue of CEO turnover. Previous research shows the results that CEOturnover is inconclusive with respect to its antecedent factors and consequences. It is also very rarely observed in Indonesia, and therefore strongly encourages the author toconduct this study. The samples of this study is all the companies performing turnover (either routine or non-routine) at the level of the company's top leaders in office asPresident Director. The sample included 81 CEOs which experienced turnover from 1998 to 2006 period, and compared with a control group referring to companies that does not perform CEO turnover during the observation period (nine years). The final sample that we used for testing the accounting data is as much as 140 companies, consisting of 81 companies that performed turnover and 59 companies that did not. The results of study show that accounting data (i.e. total assets, total sales, ROA, ROE and earnings), indicates a significant negative effect on turnover decisions, while current ratio does not. In additional tests, we find that the accounting performance on non-routine turnover compares favourably with CEO turnover on the type of routine. This result indicates a bargaining position of CEOs at a company that does change regularly. Meanwhile, worse accounting performance will have the potential for CEOs to be replaced (down position or enter into a council of commissioners) and even be laid off from the company