The Effect Of Sustainability Reporting Disclosure Based On Global Reporting Initiative (GRI) G4 On Company Performance (A Study On Companies Listed In Indonesia Stock Exchange)

Abstract: This research aims to analyze the effect of sustainability report disclosures which are variables of economic dimension, environment dimension and social dimension variables on company performance (Tobin’s Q). The index used as a guideline sustainability report disclosure in this research is based on the Global Reporting Initiative (GRI) G4. The population in this research is the entire companies listed in Indonesia Stock Exchange in 2014-2015. The companies as the sample are based on the purposive sampling method chosen by some specific criteria. Type of data used in this research is secondary data. Data analysis uses multiple linear regression method using SPSS 22 as an analytical tool. The result of this research shows that the variable of economic dimension has a positive effect on company performance. On the other hand, variables of environment dimension and social dimension do not affect the company performanceAbstrak: Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan laporan keberlanjutan yang merupakan variabel dimensi ekonomi, dimensi lingkungan dan variabel dimensi sosial terhadap kinerja perusahaan (Tobin's Q). Indeks yang digunakan sebagai pengungkapan laporan keberlanjutan panduan dalam penelitian ini didasarkan pada Global Reporting Initiative (GRI) G4. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Perusahaan sebagai sampel didasarkan pada metode purposive sampling yang dipilih oleh beberapa kriteria tertentu. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Analisis data menggunakan metode regresi linier berganda menggunakan SPSS 22 sebagai alat analisis. Hasil penelitian menunjukkan bahwa variabel dimensi ekonomi berpengaruh positif terhadap kinerja perusahaan. Di sisi lain, variabel dimensi lingkungan dan dimensi sosial tidak berpengaruh pada kinerja perusahaan.

The Effect of Independent Commissioners, Supply Chain Management, and Audit Committee on Accounting Conservatism

Abstract- This study aims to examine the influence of independent commissioner, supply chain management, and audit committee on the accounting conservatism. The accounting conservatism is measured by accrual measurement. The population of this study is manufacturing’scompanies listed on Indonesia Stock Exchange in 2012-2015. Based on purposive sampling method, the total obtained sampleis 508 companies.The source of data is taken from annual reports of companies listed on Indonesia Stock Exchange in 2012-2015.The data analysis method is using multiple linear regressions with SPSS 22 software application.The result of this study found that supply chain management has significant negative effect on the accounting conservatism, while the variables of independent commissioner and audit committee have no significant effect on the accounting conservatism

The Effect of Transfer Pricing, Tunneling Incentive, Thin Capitalization, and Capital Intensity against Tax Avoidance

This study aims to investigate the influence of transfer pricing, tunneling incentives, thin capitalization, and capital intensity on tax avoidance practices in mining companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2022. The context of this study lies in the complexity of global taxation and increasing concerns over tax avoidance practices that have prompted the need for a deeper understanding of the factors influencing corporate behavior in this regard. The research method employed involves the use of statistical regression to measure the relationship between these variables. The analysis results show that tunneling incentives have a significantly negative effect on tax avoidance practices, while thin capitalization and capital intensity significantly influence tax avoidance practices positively. Meanwhile, transfer pricing does not have a significant effect on tax avoidance practices. These findings suggest that tax avoidance practices tend to be carried out by companies employing thin capital structures and having significant business activities to invest their assets in fixed assets. In this context, the study provides valuable insights for regulators and practitioners in designing policies aimed at reducing tax avoidance practices. By understanding the factors influencing the company's decision in this regard, more effective prevention and control measures can be implemented. In conclusion, this study emphasizes the importance of paying attention to the interaction between transfer pricing, tunneling incentives, thin capitalization, and capital intensity in the context of corporate tax avoidance to develop a holistic and effective policy approach

The Role of Lack of Integrity as a Moderator of the Fraud Hexagone Influence on Potential Financial Statement Fraud

This study uses quantitative methods to analyze the potential for financial statement fraud in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. Secondary data from the annual reports of banking companies were used in the study. Data analysis methods include descriptive statistics and logistic regression. The results of the analysis show that most banking companies are not involved in financial statement fraud. Factors such as financial targets, CEO turnover, ineffective monitoring, and political connections have a significant effect on the potential for fraud. Nagelkerke's coefficient of determination suggests that the independent variable can account for about 54.8% of the variability in financial statement fraud. The significance test partially shows that all independent variables have a significant influence on the potential for financial statement fraud

PENGARUH BUDGET PLANNING MODEL TERHADAP KINERJA PENYUSUNAN ANGGARAN PEMERINTAH DAERAH KABUPATEN LAMPUNG TIMUR

The purpose of this study was to determine the effect of budget participation, budget communication and budget details on the performance of local government budgeting. The object of this research is employees who work in the Government of East Lampung Regency and taken 3 people consisting of SKPD Leaders, Treasurers, and Planning (Kasubbag/Kasi). A total sample of 162 came from 54 SKPD and the analysis tool used was multiple linear regression. The results showed that budgetary participation, budget communication and budget detail had positive effect on the performance of the budget preparation of the East Lampung Regency Government. The more SKPD leaders carry out detailed budget oversight functions, they will be able to reduce the occurrence of budget irregularities, so that the performance of budget preparation is better. Suggestions proposed in this study are: The Government of East Lampung Regency has to improve capabilities and encourage more active participation by providing education programs and training on a regular budget preparation to the employees. SKPD Leaders involve more employees who are involved in budgeting activities during the implementation of the East Lampung Regency Development Plan Deliberation (Musrenbang) from the subdistrict level to the district level deliberation. East Lampung Regency Government has to use the budgeting system with the E-Budgetting System to avoid budget irregularities. Future studies are suggested including other variables outside the budget planning model variables as moderating variables to measure the performance of budgeting. &nbsp

PENGARUH FINANCIAL DISTRESS, OPINI AUDIT, DAN PROFITABILITAS TERHADAP AUDIT REPORT LAG

Penelitian ini bertujuan untuk menginvestigasi pengaruh financial distress, opini audit, dan profitabilitas terhadap audit report lag (studi empiris pada perusahaan perbankan dan perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia tahun 2012-2016). Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan data sekunder dari Bursa Efek Indonesia, penelitian ini memiliki 53 perusahaan sampel dalam pemilihan berdasarkan teknik purposive sampling pada tahun 2012-2016. Analisis data menggunakan analisis regresi logistik dengan software SPSS 23. Hasil penelitian ini menunjukkan bahwa financial distress tidak berpengaruh terhadap audit report lag, opini audit berpengaruh negatif terhadap audit report lag, dan profitabilitas berpengaruh negatif terhadap audit report lag. Implikasi praktis dari penelitian ini sebagai pertimbangan bagi perusahaan dalam merencanakan pekerjaan lapangan dengan sebaik-baiknya sehingga dapat memperbaiki ketepatan pelaporan keuangan ataupun mempercepat publikasi laporan auditan

The Effect of good corporate governance on disclosure of anti-corruption policy in state-owned business entities

This study analyzes the effect of Good Corporate Governance (GCG) and company characteristics on the tendency to disclose anti-corruption policies in Indonesian companies. This study aims to re-examine the factors that influence the tendency of companies to disclose anti-corruption policies in the context of companies that exist in Indonesia and are listed on the Indonesia Stock Exchange (IDX). The influence of good corporate governance itself is described through the proxies of good corporate governance, namely institutional ownership, audit committees and independent commissioners as benchmarks in this study

PERBANDINGAN KEAKURATAN LABA PERMANEN, LABA AGREGAT, DAN ARUS KAS OPERASI UNTUK MEMPREDIKSI ARUS KAS OPERASI MASA DEPAN

The goal of this research is to compare the accuracy of three prediction models which are permanent earnings, aggregate earnings and operational cash flow in prediction future operational cash flow. The hypotheses which are proposed in this research are H1: permanent earnings are more accurate than aggregate earnings in prediction future operational cash flow, and H2: operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow. The researcher uses test instruments panel data regression to make efficient regression panel data model. The samples in this research are 29 companies from 148 manufactory companies which are registrant in Indonesian Stock Exchange. The dependent variable is operational cash flow, whereas independent variables are permanent earnings, aggregate earnings and operational cash flow. The accuracy comparison of prediction model is done by comparing the value of prediction error by using absolute percentage error (APE). The result of test by using Wilcoxon Signed Rank Test with real  rate 5% prove that permanent earnings is not different from the accuracy with aggregate earnings in prediction future operational cash flow. Empirical evidence also shows that operational cash flow is more accurate than aggregate earnings in prediction future operational cash flow.</em

Determination of Fraudulent Financial Statements in Indonesia

This study intends to examine the causations of fraudulent financial statement in Indonesia based on The Fraud Hexagon Theory. It uses secondary data from Indonesia’s companies that have history of doing fraudulent financial statement and delisting from Indonesia Stock Exchange, for the year 2010 until 2020. Data analysis was carried out with logistic regression method. The study views the company as a single party that commits fraudulent financial statements. Result shows pressure (ROA), arrogance (CEO dismissal) and collusion (whistle blowing system implementation) statistically have correlation with fraudulent financial statements. To the contrary, other fraud elements such opportunity (numbers of internal auditors), rationalization (total accrual), and capability (good governance implementation), statistically have no correlation with fraudulent financial statement. Simultaneously, all variables used in this study affect fraudulent financial statements