Norma Subjektif Manajer, Kepercayaan Normatif, Kepercayaan Kendali Perilaku, dan Pendidikan Manajer terhadap Laporan Keberlanjutan Perusahaan

Laporan keberlanjutan memegang peranan penting dalam meningkatkan akuntabilitasdan tranparansi perusahaan. Beberapa penelitian dilakukan untuk memahami apa yangmembuat perusahan memutuskan untuk melaporkan informasi sosial, lingkungan, dankeberlanjutan. Pada dekade sebelumnya sudah terlihat peningkatan penting dalam laporankeberlanjutan pada negara berkembang. Mengikuti tren tersebut, globalisasi ekonomi danpengembangan bisnis juga menunjukkan inisiatif yang meningkat dalam laporankeberlanjutan pada negara berkembang. Hasil dari penelitian ini menyimpulkan bahwa normasubjektif manajer, kepercayaan normatif, kepercayaan kendali perilaku, dan pendidikan manajerberpengaruh positif terhadap laporan keberlanjutan perusahaan. Penelitian ini memiliki implikasimanajerial dan teoritis terhadap perkembangan laporan keberlanjutan yang menunjangkelangsungan hidup perusahaan

ANALYSIS OF GOVERNANCE, EXTERNAL GUARANTEE, COMPANY CHARACTERISTICS AND RESURRECTION SUSTAINABILITY REPORT

Thie research purpose to analyze the governance, external assurance, firm-level characteristics and financial distress on the sustainability reporting. The method used in this study is multiple regression analysis using Eviews 9. The samples used in this research are 242 which the data of 121 manufacturing companies listed on the Indonesia Stock Exchange from 2014-2015. The result shows that the governance committee, the sustainability report of the assurance provider, the number of members on the audit committee and the number of members on the board of directors as firm-level characteristics have a significant positive effect on sustainability reporting. Financial distress has a significant negative effect on sustainability reporting. Operating cash flow has no significant effect on sustainability reporting, whereas log total assets have a significant positive effect on sustainability reportin

The Size of The Company is Moderating Earning Aggresiveness and Return on Asset on The Leverage

This study aims to examine and analyze whether earning aggresiveness affects the leverage, return on asset affects the leverage, the size of the company can moderate the effect of earning aggresiveness on the leverage, the size of the company can moderate return on asset on the leverage. The sample used in the study was 500 observations using data from manufacturing companies for the period 2014-2018. The first model is without moderation variable, while the second model is with moderating variable. The results of the first model and second model show that earning aggressiveness has a significant positive effect on the leverage. Return on asset has a significant negative effect on the leverage. Size strengthens the effect of earnings aggressiveness on the leverage. Size strengthens the effect of return on asset on the leverage. In making investment decisions, investors must evaluate the quality of earnings reporting

ANALISIS TATA KELOLA, JAMINAN EKSTERNAL, KARAKTERISTIK PERUSAHAAN DAN KEBANGKRUTAN TERHADAP LAPORAN KEBERLANJUTAN (Studi Empiris pada Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia)

The research purposed to analyze the governance, external assurance, firm-level characteristics and financial distress on the sustainability reporting. The method used in this study are multiple regression analysis using Eviews 9. The samples used in this research are 242 which is the data of 121 manufacturing companies listed in Indonesia Stock Exchange from 2014-2015. The results show that governance committee, sustainability report assurance provider, number of members on the audit committee and the number of members on the board of directors as firm-level characteristics have a significant positive effect on the sustainability reporting. Financial distress has a significant negative effect on the sustainability reporting. Operating cash flow has not a significant effect on the sustainability reporting, whereas log total asset has significant positive effect on the sustainability reporting

THE ANALYSIS OF MANUFACTURER COMPANY’S CHARACTERISTICS ON FINANCIAL DISCLOSURES AND THE RELATION WITH VALUE RELEVANCE

The disclosure published in firms’ annual report is very important factor for stakeholders in the capital market. The quality and quantity of information are different between one firm to another. The objective of this research are to investigate whether the firm’s characteristic determines the level of disclosures of financial measures and to study whether financial measures information have value relevance to the investor.Using sample of 100 manufacturing firms in 2015 and applying panel data analysis, this study reports that the firm’s characteristics such as size, age, regulated company, product life cycle and leverage have significant effect on the disclosure level of financial measures. This research’s result also shows that financial measures have value relevance to investor. The higher the disclosure of financial measures, the stronger the effect on the earnings-return relationship (measured by earnings response coefficient, ERC), implying that the informativeness of earnings and financial measures disclosure are complementary to each other

Earning Informativeness is Moderating Investment Opportunity, Return on Asset, and Leverage on Prudence Measurement

This study aims to analyze whether earning informativeness can moderate the effect investment opportunity, return on asset, and leverage on the prudence measurement. The method used in this study is a panel regression analysis. The sample used in the study was 500 observations using data from manufacturing companies for the period 2014-2018. The results of the first model show that investment opportunity has a significant positive effect on prudence. Return on asset has a significant positive effect on prudence. Leverage has a significant positive effect on prudence. The results of the second model show earning informativeness strengthens the effect of investment opportunity on prudence. Earning informativeness strengthens the effect of return on asset on prudence. Earning informativeness strengthens the effect of leverage on prudence. The implication of this study that funding decisions made inaccurately will cause fixed costs and subsequently result in a low profitability of a company. High profit quality accurately reflects the company's operational performance

The Size Of The Company Is Moderating Earning Aggresiveness And Return On Asset On The Leverage

This study aims to examine and analyze whether earning aggresivenessaffects the leverage, return on asset affects the leverage, the size of the company can moderate the effect ofearning aggresivenesson the leverage, the size of the company can moderatereturn on asset on the leverage. The sample used in this study is 500 observational data using data from manufacturing companies for the period 2014-2018. The first model is without moderation variable, while the second model iswith moderating variable. The results of the first model and second model show that earning aggressiveness has a significant positive effect on the leverage. Return on asset has a significant negative effect on the leverage. Size strengthens the effect of earnings aggressiveness on the leverage.Size strengthens the effect of return on asset on the leverage.In making investment decisions, investors must evaluate the quality of earnings reporting. Keywords: leverage; earning aggresiveness; return on asset; size

Dari Digitalisasi Menuju Internasionalisasi: Studi Mengenai Financial Technology, Konsep, dan Implementasinya

This study aims to analyze the advantages of financial technology in its application in an organization, the concept of financial management using financial technology, activities and transactions as a form of implementation that can support the development of financial technology, and inhibiting factors in the application of financial technology. This paper uses descriptive, analytic, qualitative methods, and is complemented by literature studies. Researcher describes the facts and developments of financial technology in Indonesia. This research also uses data collection techniques with documents. The study was continued with a literature study on activities and transactions in organizations that can support the development of financial technology. At the end of the study, an analysis of the inhibiting factors of financial technology was carried out in its application. The results of this study provide information and evidence about the advantages of financial technology that simplifies financial services and improves people's lives. Financial management involves payment, savings and funding transactions. Activities and transactions need to be optimized in order to support the development of financial technology. Obstacle factors certainly need to be anticipated and corrected from the unpreparedness of infrastructure, technology, and costs. The implication of this research is the importance of the role of the regulator in the supervision of financial technology implemented in Indonesia. The high quality of a company is not only determined by accounting policies or internal company factors, but also needs to be adaptive in technological developments that are implemented effectively and efficiently. Keywords: financial technology, digitalization, internationalizatio

The Effect Of Earnings Smoothing, Investment Opportunities, And Return Of Asset On Earnings Aggresiveness

This study aims to examine and analyze whether earnings smoothing, investment, and return on asset affect the earnings aggresiveness. The method is panel regression analysis. The sample used 500 observations in Indonesia from manufacturing companies for the period 2013-2017. The results show that earnings smoothing has a significant positive effect on the earnings aggressiveness. Return on asset has a significant negative effect on earnings aggressiveness. This research gives theoretical implications that earnings smoothing and return on asset have a significant effect on the earnings aggressiveness. It has managerial implication for regulators. The formulation of regulations in a country's Financial Accounting Standards is applied as form of limiting the flexibility of accounting policies and to narrow the opportunist attitudes of management. Keywords: earnings aggresiveness, earnings smoothing, investment, return on asset