Indonesian Journal of Economics, Social, and Humanities
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The Influence of Foreign Ownership, Environmental Certification, Board of Commissioners, Women Directors on Corporate Social Responsibility Disclosure
No full textThis study aims to analyze the effect of foreign ownership, environmental certification, board of commissioners, women directors on corporate social responsibility disclosure in manufacture companies listed on the Indonesia Stock Exchange (IDX) 2017-2021. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017–2021. The sampling method used was purposive sampling. There were 65 companies that met the criteria and became the research sample. The data analysis technique uses panel data regression with a random effect model.
The results show that foreign ownership has an effect on CSR disclosure because foreigners are considered more concerned about corporate social responsibility. Environmental certification has an effect on CSR disclosure because certified companies expect their products to have a high reputation and be well received by the public and their stakeholders. The size of the board of commissioners has an effect on csr disclosure because of the authority they have, the board of commissioners can exert a strong enough influence to put pressure on management to disclose csr. Meanwhile, women directors has no effect on CSR disclosure due to the minimal percentage of women directors in the study compared to the presence of male directors. The results of this study are expected to provide an overview of the importance of social responsibility in companies. The company is not only seen as a profit-creating institution for the owners of capital, but also must be seen as an institution that creates community welfare by taking into account the sustainability of the environment in which the company operates, so that there is a balance between people, planet and profit in accordance with the Triple-P Bottom Line concept. The novelty of the research is the addition of women on directors variables using the upper echelon theory as well as being examined using the random effect model.
Key words : Foreign ownership, environmental certification, board of commissioners, women on directors on corporate social responsibility disclosure
The Relationship Between Family Social Support and The Resilience of Former Drug Addicts
Get PDFThe primary purpose of this research is to determine the relationship between family social support and the resilience of former drug addicts. Family social support is a person's perception of the care, appreciation, acceptance, and affection obtained from different people in the surrounding environment. Meanwhile, resilience is a person's ability to endure and not give in to difficult circumstances in his life, as well as trying to learn and be in harmony with those circumstances and then rise to the situation until it becomes better. Citing data from the National Narcotics Agency (BNN) in 2012 shows a surprising fact. Namely, the number of drug abusers in the age group of 10-19 years is 4.4% or around 1 million people. Based on data from the Riau Provins Narcotics Agency (BNP) stated that in drug cases in 2004, Pekanbaru occupied the first level of drug use, reaching 47 cases with narcotics criteria of 30 cases and psychotropics with 17 cases. In this study, the population taken was ex-drug addicts who had completed rehabilitation at the SIKLUS Foundation, Pekanbaru, with a total of 92 people. The sample of this research is former drug addicts at the Pekanbaru Cycle Foundation, with a total of 35 people. The data collected in this study used the social support scale and resilience scale. The sampling technique in this study used the quota sampling method. The results of this study used Pearson product-moment correlation analysis. The analysis showed a positive relationship between family social support and the resilience of the former This means that the higher the social support of the family, the more positive the resilience of former drug addicts. Furthermore, vice versa, the lower the family social support received, the more negative the resilience of former drug addicts. The implication of this study is to give suggestions to parent who has a child who is a drug addict to have some method in psychology to recover from this problem with good social support from family and resilience
Global Economic Transformation During COVID-19: A Systematic Literature Review
Get PDFThis study aims to analyze the impact caused by the global economic crisis, precisely the effect caused by the Covid-19 pandemic. The research method uses a systematic literature review, using 70 scientific articles sourced from Scopus data using the Vosviewer application. The study results reveal that the transformation of the world economy after the spread of the Covid-19 virus has experienced a very significant decline, such as the Economic Growth Index in 2019. The main focus for economic actors is to stabilize the world economy. The results of this study contribute to the development of policy analysis to address the threat of a world economic recession. There are limitations in this research in the use of sources that only use the Scopus database, which is undoubtedly less diverse and non-specific. So this study cannot describe the overall economic transformation that has occurred worldwide using VOS viewer and Mendeley applications to process data. As well as in subsequent research, it is necessary to use scientific articles sourced from other reputable international databases such as the Web of Science and Dimensioned Scholars
Audit Company Performance : The Impact of Ownership Structure and Committee
Get PDFAbstract
This study aims to analyze the impact of management ownership, institutional ownership, foreign ownership, audit committee size, meeting frequency, and ownership on corporate performance. The relationship between ROA and Tobin's Q is used to gauge company performance. The manufacturing businesses registered on the Indonesia Stock Exchange in 2019–2021 make up the study's population. 44 businesses were sampled using the principles of purposive sampling. Multiple linear regression analysis was performed for data analysis. The findings demonstrated that, when considering ROA rather than Tobin's Q, the size of the audit committee had an impact on corporate performance. Both corporate performance metrics are impacted by the volume of audit committee sessions. Managerial ownership has an impact on company performance when Tobin's Q is used to measure performance rather than ROA, which has no effect. While it has no impact on company performance when using Tobin's Q measurement, institutional ownership has an impact on ROA-based measures of firm performance. Foreign ownership has no impact on firm performance as assessed by ROA, but it does have an impact on firm performance using Tobin's Q measurement.
Keywords: size of the Audit Committee, Audit Committee meetings, managerial ownership, institutional ownership, foreign ownership, earnings qualit
Good Governance on Village Fund Management with The Use of Information Technology as A Moderating Variable
Get PDFThis study contains testing and analysis of the effect of good governance principles on the management of village funds, as well as the use of information technology as moderation. The population in this study was 197 villages in Indragiri Hilir Regency with a sample of 132 villages. The sampling technique used was proportional stratified random sampling based on the village index. The data were analyzed using SPSS. The finding showed all influential hypotheses, namely good governance with the principles of transparency, accountability, and community participation in the management of village funds, and moderated by the use of information technology
A Framework of Contingencies Factors, Government Support and Management Accounting Practices in Malaysian Small and Medium-Sized Enterprises
Get PDFSmall and medium-sized enterprises (SMEs) are critical in developing countries, as they create significant job opportunities and contribute to global economic development. Numerous Malaysian SMEs are struggling to survive in the aftermath of the COVID-19 outbreak. As a result, the adoption of management accounting practices (MAPs) plays an important role in supporting decision making, which aids in the sustainability of SMEs' economic growth and leads to long-term performance. However, there is limited research on MAPs being used in SMEs across various industries. This paper aims to propose a conceptual framework for the factors affecting MAPs in Malaysian SMEs from a contingency theory perspective. This paper employs a qualitative approach by reviewing all pertinent literature on the subject from various databases and relating it to the current environment, which attempts to bring the entire concept of MAPs into focus based on the findings of previous research and a proposed conceptual framework that can be used for future research. This research has contributed to the literature by providing a conceptual framework for MAPs from the perspective of contingency theory, with an addition on government support, which can improve industry competitiveness, business prosperity, and long-term performance. Based on the proposed framework, further empirical study is needed to examine whether the factors that contribute significantly to the adoption of MAPs in SMEs
How do Economic Structures Reduce Poverty?
Get PDFPoverty reduction is a government program that is carried out annually. Various efforts were made to reduce poverty levels. One of the efforts that has been taken was to continue to maintain economic growth so that it continued to increase and grow. The existence of economic growth indicates a cycle of economic activity. One of the most important production factors for economic growth is the use of labor absorbed in economic sectors. If a large number of labor are absorbed in production activities, there is an increase in income in the family. The greater one's income level, the more one's welfare level increases. The increase in welfare that exists in society indicates that the poverty level is getting smaller. This research was conducted to test empirically on this matter. In this study, path analysis was used to determine the role of economic structure in reducing poverty with economic growth as a mediating variable. The results of this study indicated that economic growth can mediate the economic structure in reducing poverty levels through the absorption of labor in economic sectors and the resulting increase in output in each economic sector
The Influence of Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) on Profitability (Survey on Foreign Exchange Commercial Banks Listed in Indonesia Stock Exchange the Year 2011-2015)
Get PDFThe study empirically partially the influence of Capital Adequacy Ratio and Net Interest Margin to Profitability (Return On Asset) in listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015. Problems that occur in Foreign Exchange Commercial Banks is the increase Capital Adequacy Ratio and Net Interest Margin but not followed by a rise of the return on assets. The research uses descriptive analysis verification in 24 Foreign Exchange Commercial Banks of sample select by using purposive sampling, so obtained samples 8 Foreign Exchange Commercial Banks with 40 financial reports on listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015. Data analysis technique used is multiple linier regression analysis. These results indicate that the variabel of Capital Adequacy Ratio significantly influence the Profitability (Return On Asset) while Net Interest Margin variabel significantly influence Profitability (Return On Asset) on listed Foreign Exchange Commercial Banks in Indonesia Stock Exchange from 2011 to 2015
The Effect of Governance and Accounting Information Systems on Village-Owned Enterprise Performance in Bengkalis District
Get PDFThis study aims to determine and examine the factors that affect the performance of Village-Owned Enterprises (Village-Owned Enterprise). The factors tested in this study are governance and accounting information systems. The source of data used in this study is primary data and data collection is carried out directly using a questionnaire which is measured using a Likert scale. The population in this study were all Village-Owned Enterprise in Bengkalis Regency, amounting to 136 Village-Owned Enterprise. The total sample of this research is 58 Village-Owned Enterprise with 174 respondents. The sampling technique used is purposive sampling, simple random sampling, which holds the position of Village-Owned Enterprise director, Village-Owned Enterprise secretary or treasurer, and Village-Owned Enterprise supervisor. Data analysis was performed using multiple linear regression which was processed with the help of SPSS (Software Platform Offers Advanced Statistical Analysis) version 23 program
The Effect of Corporate Social Responsibility, Family Ownership on Tax Avoidance: The Effect of Audit Quality Moderation
Get PDFLarge tax receipts are essential for every country for its growth and development but it’s constrained by the fact that some people are not willing to pay taxes voluntarily and deliberately avoid tax in various ways. This research aims to examine the effect of corporate social responsibility, family ownership and audit quality on tax avoidance. This research also investigates whether audit quality can affect the causal relation of family ownership to tax avoidance. This research was conducted using non-financial firms. Total of sample that have met all the criteria was 158 companies which was registered on the Indonesia Stock Exchange (IDX) in the period of 2015-2019. Data obtained were tested with panel regression. Regression analysis results reveal that corporate social responsibility and tax avoidance are positively associated, corporation with high corporate social responsibility disclosure are less likely to engage in tax avoidance. Family ownership, on the other hand, affects tax avoidance negatively which means that family firms engage in more tax avoidance than non-family firms. Audit quality has a significant positive effect on tax avoidance but does not affect the relationship of family ownership to tax avoidance