eJournal Unika Atma Jaya (Universitas Katolik Indonesia)
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STAKEHOLDER PRESSURE AND BOARD COMPOSITION, THEIR INFLUENCE ON SUSTAINABILITY REPORT QUALITY
No full textThis study investigates the impact of stakeholder pressure and board characteristics on sustainability reporting quality among Indonesian companies listed on the Indonesia Stock Exchange from 2016 to 2020. Utilizing a sample of 30 companies over a 5-year period, we employ linear regression analysis to examine the relationship between board size, board education, shareholder pressure, creditor pressure, and sustainability report quality. Our findings reveal that while board size does not significantly affect sustainability report quality, board education exerts a positive and significant influence, aligning with Upper Echelons Theory. Moreover, shareholder pressure positively correlates with report quality, indicating investors' interest in non-financial disclosures. Conversely, creditor pressure does not significantly impact report quality, suggesting prioritization of debt repayment over CSR disclosures. These results emphasize the importance of informed board leadership and stakeholder engagement in driving high-quality sustainability reporting, shedding light on avenues for future research to explore industry-specific dynamics and delve deeper into board composition characteristics
THE MEANING OF FEES IN THE MA'SANDUK RITUAL RAMBU SOLO FUNERAL TRADITIONS IN TORAJA
No full textThis research aims to determine the meaning of costs at the ma'sanduk ritual stage in the Rambu Solo burial custom in Sadan Balusu, North Toraja Regency. This research uses descriptive qualitative methods by applying Miles Huberman's data analysis stages. The traditional Rambu Solo funeral ceremony for the North Toraja people aims to honor the spirit or soul of someone who died and send it to the spirit world or can be said to be a form of perfecting the spirit of a deceased human being. The Rambu Solo ceremony is carried out by the Toraja people based on the beliefs they hold and based on social level, as well as the throne, customs and customs that have been passed down from generation to generation. The Ma'sanduk ritual is one of the stages in the Rambu Solo funeral custom which is carried out by distributing food ingredients in the form of meat, rice, drinks, betel and other equipment. Research findings show 4 strata in society, namely to'parenge, to'makaka, padampi, tulak, bala in the strata of society. The benefit of the ma'sanduk ritual is to get to know the close family of the deceased and there are certain parts given to relatives of the deceased and also close family. This is a symbol of brotherhood
PENGARUH INDEPENDENSI AUDITOR, PENGALAMAN KERJA AUDITOR, DAN KOMPLEKSITAS PERUSAHAAN TERHADAP KUALITAS AUDIT KANTOR AKUNTAN PUBLIK
No full textHasil audit yang berkualitas menjadi tujuan yang ingin dicapai oleh semua perusahaan di seluruh dunia saat dilakukannya proses audit terhadap perusahaan tersebut. Auditor memiliki peran penting dalam proses audit tersebut sebagai pihak yang melakukan audit dan menentukan bagaimana hasil audit dari perusahaan yang diaudit. Dalam melakukan pekerjaannya, auditor harus mempunyai kualitas-kualitas tertentu dan mempertimbangkan banyak hal agar hasil pekerjaannya bisa maksimal. Penelitian ini bertujuan untuk menganalisis pengaruh independensi auditor, pengalaman kerja auditor, dan kompleksitas perusahaan terhadap kualitas audit. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan menggunakan kuesioner sebagai media pengumpulan data. Data yang digunakan dalam penelitian adalah data primer dengan sumber data auditor yang bekerja di Kantor Akuntan Publik (KAP) di Indonesia. Data dalam penelitian ini diolah dengan menggunakan software pengolahan data SPSS dengan metode analisis regresi linier berganda. Hasil penelitian adalah independensi auditor, pengalaman kerja auditor dan kompleksitas perusahaan berpengaruh positif terhadap kualitas audit
FIRM BEHAVIOUR IN CORPORATE SUSTAINABILITY COMMUNICATION: HOW GREEN COMPANIES COMMUNICATE IN DIGITAL ERA?
No full textThis study aims to explore the behaviour of companies, categorized as green and non-green companies, in doing corporate sustainability communication. The study emphasizes the utilization of formal communication channels such as annual reports and standalone sustainability reports, as well as the adoption of social media as a new media communication. This research analyzes 20 Indonesian companies divided to two subsets of sample: green and non-green companies, which classified by its sustainability performance. The data is acquired from CSRHub that compiles the ESG score of Indonesian firms. This study finds that green companies show more active communication, both via formal and social media communication about sustainability initiatives. Green companies published standalone sustainability report annually. Both board of directors and commissioners of green companies show their commitment on sustainability through letters in annual report. Green companies also maintain social media in many platforms and show publicly to stakeholder its support on sustainability
THE INFLUENCE OF TAX SANCTIONS AND TAX AWARENESS ON MSME TAX COMPLIANCE WITH TAX INCENTIVES AS A MODERATION VARIABLE
No full textThe aim of this research is to determine tax sanctions and tax awareness on MSME tax compliance with Tax Incentives as a Moderating Variable (Case Study at North Bekasi KPP Pratama). The population in this study were taxpayer MSMEs registered with the North Bekasi KPP Pratama using the accidental sampling technique (Convenience Sampling) and the sample used was 100 respondents. The analytical research methods used are descriptive statistics, quality testing, classical assumption testing, and hypothesis testing using the application, namely SPSS version 25. The research results show that tax sanctions have a positive and significant effect on tax compliance, tax awareness does not have a positive and significant effect on tax compliance, tax incentives have a positive and significant effect on tax compliance, tax incentives cannot moderate tax sanctions on taxpayer compliance, and tax incentives cannot moderate tax awareness on taxpayer compliance
EARNINGS MANAGEMENT BEFORE AND AFTER THE EXISTENCE OF EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) IN INDONESIA
No full textThis study aims to determine and analyze the impact of XBRL adoption on earnings management carried out by company management in Indonesia. Earnings management in this study is proxied by discretionary accruals. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange. The sample of this study was selected using purposive sampling method. The total sample of this study was 16 manufacturing companies. This research period is 2008-2022. Hypothesis testing is done with paired sample t test. The results of hypothesis analysis indicate a significant difference between the level of earnings management practices before and after the implementation of XBRL. This indicates that the adoption of XBRL can limit the opportunistic actions of management in the preparation of financial statements. In addition, the results also suggest that the implementation of XBRL can improve the quality of financial statements
THE INFLUENCE OF PRESENCE OF FEMALE IN BOARD OF DIRECTORS AND AUDIT COMMITTEE TOWARDS FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIAN PUBLIC COMPANIES
No full textThis study aims to prove whether the presence of women in board of directors and audit committee affects financial performance in Indonesian public companies. This study focuses on Indonesian public company listed in Indonesia Stock Exchange (IDX) with the selected criteria using purposive sampling method. The 670 samples of companies are obtained from IPOT and financial statements listed in IDX from 2019 - 2021. The industries exempted is financial industry. Author uses multiple linear regression analysis with fixed effect model and ordinary least square (OLS) model for ROA and PER. Due to heteroskedasticity and autocorrelation problem, the regression needs to be standardized by Robust Standard Error. author finds that women on board of directors have a positive influence on both ROA and PER. The coefficient from women on board of directors to ROA shows positive sign and PER shows negative sign. However, author finds no significant influence of women in audit committee towards ROA and PER. The coefficient from women in audit committee towards ROA shows positive sign and PER shows negative sign. Even though some results are not significant, the positive and negative relationship of women on boards of directors along with ROA and PER may create improved outcome towards companies’ financial performance
CONTRIBUTION OF ZAKAT, INFAQ AND PRODUCTIVE ALMS IN HELPING THE COUNTRY'S ECONOMY POST COVID-19
No full textThe COVID-19 pandemic, which began in early 2020, has had significant global impacts, leading to a decline in household consumption, reduced investment due to economic uncertainty, and lower levels of overall consumer spending. In the context of the COVID-19 pandemic, Zakat, Infaq, and Sedekah (ZIS) play a crucial role by providing direct assistance to affected beneficiaries, empowering micro, small, and medium enterprises (MSMEs) to strengthen the economy, and supporting the health and education sectors to mitigate widespread economic impacts. This research aims to analyze the role of Zakat, Infaq, and Sedekah (ZIS) management institutions in assisting the post-COVID-19 economy in Indonesia. The research methodology employed is descriptive, supplemented by literature review studies. The findings indicate that Zakat Management Institutions (ZIS) play a vital role in responding to and addressing the impacts of the COVID-19 pandemic in Indonesia, despite facing challenges in distribution and optimal fund utilization. Close collaboration between the government, community, and Zakat Management Organizations (OPZIS) is key to ensuring effective fund distribution. Empowering Zakat through digital innovation and the Cash for Work (CFW) program emerges as a solution to mitigate the health and economic crisis's impact, contributing positively to building a fair and sustainable economic development
PENGUJIAN BESARAN PERGESERAN LABA PERUSAHAAN MULTINASIONAL DENGAN MOTIV PERPAJAKAN DI ASEAN: STUDI FDI TIPOLOGI
Get PDFThis study aims to examine the magnitude of outbound profit-shifting by multinational enterprises (MNEs) across different investment types in the ASEAN. Using ORBIS data from 2013 to 2018, a pooled least squares panel data analysis is conducted. Results indicate that investment activities aimed at achieving higher efficiency demonstrate greater elasticity regarding profit-shifting behavior. Notably, policymakers should focus on the manufacturing sector, where profit-shifting practices are more common in efficiency-seeking investments. Nevertheless, governments need to balance regulatory efforts and policies to attract foreign direct investment due to the potential benefits of FDI spillovers and the risks of profit-shifting activities. Achieving this balance is a critical challenge.Studi ini bertujuan untuk menguji besarnya pergeseran laba (profit shifting) yang dilakukan oleh perusahaan multinasional (MNE) di berbagai jenis investasi di ASEAN. Dengan menggunakan data ORBIS dari tahun 2013 hingga 2018, dilakukan analisis data panel pooled least square atas data yang telah dikumpulkan. Hasil penelitian menunjukkan bahwa kegiatan investasi yang bertujuan untuk mencapai efisiensi yang lebih tinggi (efficiency seeking) menunjukkan elastisitas yang lebih besar terhadap perilaku pergeseran laba. Secara khusus, para pembuat kebijakan harus berfokus pada sektor manufaktur, dimana praktik pergeseran laba lebih umum terjadi dalam investasi yang bertujuan untuk efisiensi. Namun demikian, pemerintah perlu menyeimbangkan upaya regulasi dan kebijakan untuk menarik Foreign Direct Investment (FDI) karena adanya potensi dan manfaat FDI dan risiko pengalihan keuntungan. Mencapai keseimbangan tersebut merupakan tantangan penting
KOMPARASI TINGKAT KESEHATAN BANK ANTARA BANK KONVENSIONAL DAN BANK DIGITAL BERDASARKAN METODE RGEC
No full textThe research aims to compare the soundness level of banks between conventional banks and digital banks that have been listed on the Indonesia Stock Exchange in 2020 and 2021 using the Risk Profile, Good Corporate Governance, Earning, Capital and RGEC methods. The research was conducted using a descriptive research type with the use of secondary data originating from the website www.idx.com and annual reports issued by banking companies officially to support the research. The sample was done using the purposive sampling technique. The data analysis technique used is the Risk-based Bank Rating method. The results of the study show that conventional banks will be healthier than digital banks in 2020 and 2021 based on 4 assessment aspects, namely: Good Corporate Governance, Earning, Capital, and RGEC methods. Meanwhile, based on the Risk Profile factor, in 2020 and 2021, conventional banks and digital banks will have the same level of soundness.Penelitian yang dilakukan bertujuan untuk mengetahui perbandingan tingkat kesehatan bank antara bank konvensional dan bank digital yang telah terdaftar di Bursa Efek Indonesia pada tahun 2020 dan 2021 menggunakan metode Risk Profile, Good Corporate Governance, Earning, Capital dan RGEC secara keseluruhan. Penelitian dilakukan dengan menggunakan jenis penelitian deskriptif dengan penggunaan data sekunder yang berasal dari website www.idx.com dan laporan tahunan yang diterbitkan perusahaan perbankan secara resmi untuk mendukung penelitian. Teknik analisis data yang digunakan dengan menggunakan metode Risk-based Bank Rating. Hasil penelitian menunjukkan bahwa bank konvensional lebih sehat dibandingkan dengan bank digital pada tahun 2020 dan 2021 berdasarkan 4 aspek penilaian, yaitu Good Corporate Governance, Earninng, Capital, dan RGEC secara keseluruhan. Sedangkan berdasarkan faktor Risk Profile, pada tahun 2020 dan 2021 bank konvensional dan bank digital memiliki tingkat kesehatan yang sama.