Pengungkapan Sustainability Report dan Firm Value

The primary purpose of having a sustainability report is to enhance the confidence of the public in the company, ultimately leading to an increase in the company's worth. Firm Value refers to how investors perceive the company and is a significant factor they consider when making investment choices. The aim of this study is to analyze how the disclosure of Sustainability Reports affects the valuation of companies that are listed on the Sri-Kehati Stock Index. The sample selection was carried out using the purposive sampling method, so as to obtain a sample of 7 companies with an observation period of 5 years (2017-2021). This study employs quantitative data analysis, specifically using secondary data obtained from sustainability reports and annual reports accessed through the respective company websites. The research utilizes multiple linear regression as the chosen technique. The findings of this study suggest that there is no notable impact on the value of Sri-Kehati Stock Index Listed Companies based on the disclosure of sustainability reports, economic disclosures, environmental disclosures, and social disclosures. These results have theoretical implications, as they challenge the ability of stakeholder theory to explain the findings, while behavioral theory may provide a more suitable explanation. Furthermore, this research has practical implications for both issuers and the government, indicating that the disclosure of sustainability reports does not contribute to an increase in firm value. Keywords: Disclosure of Sustainability Report, Firm Valu

The Uniqueness Of Prosocial Behavior In Bali On The Village Fund Management Accountability

This research is based on the phenomenon of accountability of village funds that are still needed to strengthen the Indonesian government's policies of the rural and urban sector in developing the nation and state.  The research respondents were village government officials in Tabanan Regency, as a district with the largest number of villages, with village funds also, in Bali Province in 2019. The survey used a questionnaire, distributed to village government officials that were clustered (cluster random sampling) based on 10 sub-districts with 133 villages in Tabanan Regency. There are 3 positions of village government officials (village head or village secretary, and head of financial affairs) as respondents, and a sample of 72 questionnaires was obtained, according to the cluster and proportion of the number of villages per sub-district. The results of testing with Moderated Regression Analysis show that pro-social behavior strengthens the influence of human resource competencies, as well as the leadership of village government officials, in relation to increasing accountability of village fund management. Meanwhile, pro-social behavior has not proven its influence in the relationship between community participation and village fund management accountability

The Influence Of Supervisory Action On The Performance Of Auditors In Public Accountant Offices

This study aims to examine the effect of locus of control as a moderating variable on the relationship between supervisory action on junior auditors' performance. This research was conducted at a public accounting firm on the island of Bali. The number of samples used is 55 junior auditors who work in KAP, with the technique of determining the sample is purposive sampling. The sample collection uses a survey method, namely by distributing questionnaires by surveyors. This research uses moderation regression analysis technique. By continuing to go through the test stages of classical instruments and assumptions. Based on the research results, it can be seen that the Locus of control variable has no effect on junior auditors' job satisfaction. The supervisory action variable has a positive influence on the performance of junior auditors. This study also proves that locus of control is proven to strengthen the relationship between supervisory action on the performance of junior auditors who work in public accounting firms in Bali

Analisis Rasio Keuangan Untuk Memprediksi Kebangkrutan Dengan Model Altman Z-Score

This study discusses predicting bankruptcy with the Altman Z-score model in automotive and component sub-sector companies. Companies with the characteristics of financial distress are shown if they are not handled properly, they will cause the company to be vulnerable to bankruptcy. The research was conducted using the Z-score model which is able to provide predictions in 3 categories based on financial statements, namely: non-bankrupt, gray and bankrupt. The purpose of this study was to identify and perform a bankruptcy prediction analysis for automotive and components sub-sector companies on the Indonesia Stock Exchange in 2016–2020 that experienced financial distress using the Altman Z-score research model analysis. The samples used were 7 companies with the method of determining using purposive sampling. Based on the results of data analysis, it is known that in 2016 there are 4 companies predicted to be non-bankrupt, 1 company in the gray category, and 2 companies predicted to experience bankruptcy; 2017 with 5 companies predicted non-bankruptcy and 2 companies predicted bankruptcy; In 2018-2020 it is predicted that 3 companies will be in the non-bankrupt category, 2 companies will be in the gray category, and 2 companies will experience bankruptcy.Penelitian ini membahas mengenai memprediksi kebangkrutan dengan model Altman Z-score pada perusahaan sub sektor automotive and component. Perusahaan dengan ciri-ciri Financial distress yang ditunjukkan apabila tidak mendapat penanganan dengan baik akan menyebabkan perusahaan rentan mengalami kebangkrutan. Penelitian dilakukan dengan mesnggunakan model Z-score yang mampu memberikan prediksi dalam 3 kategori berdasarkan laporan keuangan yaitu: non-bangkrut, grey, dan bangkrut. Tujuan penelitian ini untuk mengetahui dan melakukan analisis prediksi kebangkrutan pada perusahaan sub sektor automotive and components di Bursa Efek Indonesia tahun 2016–2020 yang mengalami financial distress dengan analisis model penelitian Altman Z-score. Sampel yang digunakan sebanyak 7 perusahaan dengan metode penentuan menggunakan purposive sampling. Berdasarkan hasil analisis data, diketahui tahun 2016 terdapat 4 perusahaan yang diprediksi sebagai non-bangkrut, 1 perusahaan kategori grey, dan 2 perusahaan diprediksi mengalami kebangkrutan; tahun 2017 dengan 5 perusahaan diprediksi non-bangkrut dan 2 perusahaan dengan prediksi kebangkrutan; tahun 2018-2020 diprediksi 3 perusahaan dengan kategori non-bangkrut, 2 perusahaan dengan kategori grey, dan 2 perusahaan diprediksi mengalami kebangkrutan

Pelatihan Akuntansi Untuk Mendukung Pengelolaan Dana Desa Dan Lembaga Perkreditan Desa (LPD) Yang Transparan Dan Akuntabel

Tujuan pengabdian masyarakat merupakan (1) menumbuhkan semangat bagi para aparat desa untuk memhami akuntansi dalam hal penganggaran dan pelaporan keuangan desa. (2) Memberdayakan potensi SDM yang dimiliki desa untuk belajar akuntansi dasar sebagai syarat memahami standar akuntansi desa yang akan dikeluarkan pemerintah bersama IAI sebagai acuan pelaporan dana desa. Manfaat pengabdian masyarakat yaitu (1) Memberikan alternatif pembelajaran akuntansi sebagai dasar pemahaman standar akuntansi dana desa. (2) Membekali aparat desa dan masyarakat terkait untuk melek akuntansi sebagai syarat untuk menerapkan standar pelaporan dana desa yang akan dikeluarkan oleh pemerintah. Disahkannya UU Nomor 6 Tahun 2014 tentang Desa, diharapkan segala kepentingan dan kebutuhan masyarakat desa dapat diakomodir dengan lebih baik. Tujuan pengabdian masyarakat untuk memperoleh pemahaman terhadap praktek akuntabilitas dalam pengelolaan keuangan desa dan Lembaga Perkreditan Desa di Desa Pejejng, Kabupaten Gianyar. Dalam hal pengelolaan keuangan Desa, dianjurkan semua desa wajib menjalankan roda pemerintahannya berbasis good village governance. Sehingga, kecurangan pengelolaan keuangan desa dapat ditekan melalui berbagai metode yang dapat diterapkan di Bali, yaitu dengan mengaplikasikan budaya lokal untuk memberikan sanksi kepada para pelaku fraud dan sekaligus dapat meningkatkan akuntabilitas. Budaya yang dimaksud adalah budaya Tri Hita Karana. Pengelolaan keuangan desa tidak terlepas dari lembaga-lembaga desa yang ada termasuk lembaga adat. Lembaga adat yang dimaksud adalah LPD (Lembaga Perkreditan Desa) yang lebih dipercaya sebagai lembaga keuangan mikro yang berbasis adat dan memiliki kekuatan sistem pengendalian internal yang baik yang ditunjukkan dengan penerapan prinsip-prinsip good corporate governance, serta tunduk kepada aturan atau awig-awig yang menjadi landasan hukum LPD untuk meraih kembali kepercayaan masyarakat

The Influence Of Company Size, Financial Distress, KAP Reputation On Going Concern Audit Opinion Of Manufacturing Companies From BEI

The company's financial condition can show that the company can last for a certain amount of time. Going concern audit opinion is defined as an opinion issued by the auditor based on an audit that has been conducted, in which there are doubts about the ability of a business in maintaining its continuity of life to continue its business as a business entity in the future. The purpose of this study is to empirically examine the Effect of Company Size, Financial Distress, and KAP Reputation on Going Concern Audit Opinions on Manufacturing Companies on the Indonesia Stock Exchange (BEI) in 2016-2018. Where the number of samples of this study was 31 companies with 3 years of observation with purposive sampling. Data collection was carried out in this study with the study of documentation through the company's annual financial report or annual report obtained from the website www.idx.co.id. The method in this research is logistic regression analysis. From the results of the study, it can be concluded that Company Size and Financial Distress have a negative effect on ongoing concern audit opinion and Public Accounting Firms' reputation has a not significant positive effect on ongoing concern audit opinion

The Effect Of Audit Complexity Of Budget Pressure Time And Auditor Experience On Audit Quality With An Understanding Of Information Systems As A Moderate Variable

The development of the world of accounting requires every accountant to use a system to make financial statements. The number of accountants in each company has also become small, along with the development of financial statements that are already paperless. It is also experienced for a public accountant where every audit activity must be able to understand information technology. So that in every audit process, every client who uses a qualified financial system can be followed by the auditor concerned. This study aims to determine the influence of task complexity, budget time pressure, and auditor experience on audit quality. This study uses the understanding of information systems as a moderation variable to determine whether the relationship between the three variables can strengthen audit quality by understanding the information system for an auditor. This research was conducted at a Public Accounting Firm in Bali, with a sample determination method based on criteria. This study is looking for auditors with more than one year of experience as a sample of respondents. The regression tool used is moderation regression. The results of this study involved 56 respondents from 11 public accounting firms in Bali, understanding that the information system could not moderate the relationship of audit complexity to audit quality. Understanding information systems can weaken the relationship of time budget pressures to audit quality, and understanding information systems can also strengthen the relationship of work experience to audit quality

Effect Of Employee Productivity Firm Size And Board Size On Intellectual Capital Performance With Profitability As Moderating Variable

Based on data from the Central Statistics Agency (BPS), the economy measured by gross domestic product at current prices reached Rp. 15,833.9 trillion and GDP per capita of $4174.9. Economic growth in the fourth quarter of 2019 reached 5.02%, down from 5.17% in 2018. This study aims to determine and analyze the effect of employee productivity, company size, board size on intellectual capital performance in companies incorporated in the LQ index. -45. The number of samples obtained in this company is as many as 97 with purposive samples as a method of determining the sample. In addition, the main purpose of this study is to find out and analyze whether profitability can moderate the effect of employee productivity on company size, board size on intellectual capital performance in companies that are included in the LQ-45 index. The research method in this study is a quantitative method by analyzing the annual financial statements of companies listed on the Indonesia Stock Exchange. The results of this study prove that the profitability variable is able to moderate the relationship between employee productivity, company size, and intellectual capital performance. Profitability, meanwhile, is unable to moderate the relationship between board size and intellectual capital performance

PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN BEI 2019-2021

Tujuan utama perusahaan yang sudah go public (perusahaan yang sahamnya tercatat di Bursa Efek Indonesia) yaitu untuk menghasilkan keuntungan atau profit guna meningkatkan  nilai perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, kepemilikan institusional, dan kepemilikan manajerial terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia periode 2019-2021, dengan jumlah sampel 105 perusahaan. Pengumpulan data pada penelitian ini dilakukan dengan metode purposive sampling. Teknis analisis data pada penelitian ini menggunakan analisis regresi linear berganda. Berdasarkan analisis diperoleh hasil bahwa profitabilitas berpengaruh positif dan tidak signifikan terhadap nilai perusahaan, kepemilikan institusional berpengaruh negatif dan signifikan terhadap nilai perusahaan, sedangkan kepemilikan manajerial berpengaruh positif dan signifikan terhadap nilai perusahaan

The Effect of Debt To Equity Ratio, Total Asset Turnover, Return On Assets And Return On Equity On Dividend Policy In Manufacturing Companies

An industry has a clear goal, which is to reap profits in each of its performances, the profits generated by the industry in its performance cannot be separated from the donations of financial managers. The purpose of this study is to find out that dividend policy can increase business growth and development. The study method uses secondary data, obtained from the annual report of each industry with the year published 2015, 2016, 2017, 2018 and 2019. The total population of 182 obtained by 25 industries as an illustration with a year of observation as far as 5 years, so that an illustration of as many as 182 is obtained. 125 observations. The conclusions obtained in the results of this study that investors and potential corporate investors will be more careful and also pay attention to financial ratios that can be considered in carrying out investments