ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF PROFITABILITY, LEVERAGE, INSTITUTIONAL OWNERSHIP COMPANY SIZE AND GENDER DIVERSITY OF THE BOARD OF COMMISSIONERS ON CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE
Get PDFThe purpose of this study was to determine whether there is an effect of profitability, leverage, firm size, institutional ownership and gender diversity of the board of commissioners on the disclosure of Corporate Social Responsibility (CSR). In this study, various industrial companies have been listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data analysis method used is panel data regression analysis with the EVIEWS 9 program. Then the sample used in this study was 24 companies using non-probability sampling technique and using purposive sampling method in determining the sample criteria that have been set in this study.
The results showed that partially the variables of firm size and institutional ownership had a significant positive effect on the disclosure of corporate social responsibility, while the profitability and gender diversity of the board of commissioners had a significant negative effect on the disclosure of corporate social responsibility. Then Leverage has no effect on the disclosure of corporate social responsibility. And the results of the study also show that simultaneously the variables of profitability, leverage, firm size, institutional ownership and gender diversity of the board of commissioners affect the disclosure of corporate social responsibility (CSR)
HOW GENDER DIVERSITY INFLUENCE CORPORATE SUSTAINABILITY PERFORMANCE: A LITERATURE REVIEW: HOW GENDER DIVERSITY INFLUENCE CORPORATE SUSTAINABILITY PERFORMANCE: A LITERATURE REVIEW
No full textThe concept of sustainability is a company's ability to contribute to economic development, environmental protection and social justice and equity. Sustainability performance disclosure will improve the company's relationship with other parties, such as investors, banks, consumers, suppliers, and other stakeholders. The representation of women in the ranks of corporate decision makers provides new ideas, thoughts, perspectives, and insights related to environmental, social issues and their relationship with stakeholders (Fakir & Jusoh, 2020; Galletta et al., 2021; Gardazi et al., 2020). This study intends to discuss how gender diversity influence corporate sustainability performance with various examples from other countries and Indonesia. The result can provide a discourse for companies and further research to examine and analyze the relationship between gender diversity and corporate sustainability performance. The content analysis technique used for studi. From 251 articles grouped by keywords, 12 articles or journals have been selected according to the inclusion and exclusion criteria set. The observations period is from 2017 – 2020 through search engines and websites for journals and research articles. This study was found that 75% of the selected articles stated that gender diversity had a significant effect on corporate sustainability performance either directly or through mediation or moderating of other variables. In addition, the type of banking industry and industry with high environmental and social exposure shows the ability of women to influence sustainability performance. On the other hand, there are findings that typical, regulations and background in a country also affect the significance of gender diversity on corporate sustainability performanc
THE EFFECT OF PROFITABILITY, CASH HOLDINGS, SALES GROWTH, INSTITUTIONAL OWNERSHIP STRUCTURE AND CORPORATE TAX RATE ON CAPITAL STRUCTURE
No full textThe study aims to determine the effect of profitability, cash holdings, sales growth, institutional ownership structure, and corporate tax rate on the capital structure of a case study of Basic and Chemical Industry Sector Companies listed on the Indonesia Stock Exchange for 2017-2020.
In this study, using a purposive sampling method, and samples that fit the criteria 221 data were obtained on Basic and Chemical Industry Sector Companies listed on the Indonesia Stock Exchange for 2017-2020. And the data were analyzed using IBM SPSS Statistics 22 program.
Partial result (t-test), profitability and cash holdings have a negative significant effect on capital structure, sales growth has a positive significant effect on capital structure. Meanwhile, institutional ownership structure and corporate tax rate have no significant effect on capital structure. The simultaneous test result (F test) shows that the profitability, cash holdings, sales growth, institutional ownership structure, and corporate tax rate simultaneously affect capital structur
ANALYSIS EFFECT OF FUNDING DECISION, INVESTMENT DECISION AND DIVIDEND POLICY ON VALUE COMPANY
Get PDFABSTRACT
This study aims to obtain empirical evidence of the effect of funding decisions, investment decisions, and dividend policies on company value in financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is quantitative. The population in this study are financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This sampling technique uses purposive sampling, that is, the data collection is adjusted to a predermined withdrawal. The samples obtained from this study were 24 companies. The statistical test used is the Data Regression Analysis Panel. Data analysis techniques in this study were processed using the Eviews statistical software program version 10. Based on the results of the hypothesis testing that has been done, it was found that Funding Decisions, Investment Decisions, and Dividend Policy have a simultaneous effect on Firm Value Partially, Funding Decisions and Investment Decisions have an effect on Firm Value, while Dividend Policy has no effect on Firm Valu
THE EFFECT OF COMPANY SIZE, TRANSFER PRICING, AND PROFITABILITY ON TAX AVOIDANCE (Case Study of Telecommunication Sector Companies Listed on the Indonesia Stock Exchange for the Period 2016-2021)
Get PDFThe purpose of this study was to analyze the effect of firm size, transfer pricing and profitability on tax avoidance. The independent variables used are company size, transfer pricing, and profitability. While the dependent variable used is tax avoidance. The population in this study are telecommunications companies listed on the Indonesia Stock Exchange in the 2016-2021 period. The sampling method used was purposive sampling method with a sample of 9 companies during the observation period of 6 consecutive years so that the total sample obtained was 54 samples. This analysis method uses multiple linear regression. The results of this study indicate that firm size and transfer pricing have no significant effect on tax avoidance. While profitability has a positive effect on tax avoidance. The result of the coefficient of determination shows the number 13.2%. These results indicate the ability of the independent variable to explain the dependent variable, while the remaining 86.8% is explained by other variables
FACTORS AFFECTING THE PERCEPTION OF TAX EVASION AND ITS IMPACTS ON THE PERCEPTION OF TAX COMPLIANCE (Case Study on Accounting Students in West Java)
Get PDFThis study aims to determine the effect of Philosophy of Ethics, Religiosity, Understanding of Taxation, and Love of Money on Perceptions of Tax Evasion and Their Impact on Tax Compliance among students majoring in accounting in West Java. This study uses primary data, namely a questionnaire in the form of a Google form. This research has a population of students majoring in accounting in West Java and the sample is non-probability sampling with purposive sampling technique. As well as in this study using a quantitative approach, data analysis used by path analysis.
The results showed that partially (t test) the Ethical Philosophy (Relativism), Religiosity, and Understanding of Taxation variables had no effect on Perceptions of Tax Evasion. Perceptions of tax evasion have no effect on perceptions of tax compliance. However, the Ethical Philosophy (Idealism) and Love of Money variables influence the perception of tax evasion. The simultaneous results (f test) show that ethical philosophy, religiosity, understanding of taxation, love of money have an indirect effect on perceptions of tax compliance through perceptions of tax evasion
PERAN SERTA MAHASISWA DALAM MENINGKATKAN AKUNTABILITAS LAPORAN KEUANGAN KOPERASI GUNUNG LUHUR BERKAH SUBANG
Get PDFOne of the problems of cooperatives in Indonesia is the existence of supervision that has not run optimally so that strong, healthy, independent, tough and competitive cooperatives in accordance with the identity of cooperatives cannot be realized. Cooperative supervision is related to accountability, especially financial reports. To increase the accountability of the cooperative's financial statements, it is necessary to audit the financial statements by a public accountant. Based on this, assistance in the preparation of financial statement audits is needed because the GLB Cooperative has never been audited by a public accountant. The parties involved in this assistance consist of the Chairperson, Secretary, Accounting and Finance Division Employees and other necessary sections. This community service is carried out using the method of socialization, consultation and observation by lecturers and students of STIE Sutaatmadja Subang. The socialization of real sector accounting guidelines and auditing of financial statements has been well conveyed. Consultations related to the issue of conformity of the GLB Cooperative's financial statements with accounting guidelines have been discussed. Consultations related to audits have been well conveyed. Field observations to determine the cooperative's business processes in order to determine the right accounting guidelines have also been carried out properly. At the time this report was prepared, the 2021 GLB Cooperative Financial Statements were being audited by KAP Sabar
THE EFFECT OF COMPANY CHARACTERISTICS ON CORPORATE SOCIAL RESPONSIBILITY IN PT. ANGKASA TEMPLE II
Get PDFCorporate Social Responsibility (CSR) is basically a need for companies to be able to interact with the community around the company. The company needs to adapt and to get social benefits from interacting with the surrounding community in the form of trust. CSR is certainly very closely related to corporate culture and business ethics that must be possessed by corporate culture, because to implement CSR itself requires a culture based on adaptive ethics.
This research is a descriptive verification study, with a quantitative approach. The population used in this study is the financial statements of PT. ANGKASA PURA II since Go Public. Based on the sampling criteria in this study are financial statements from 2014-2018. Data collection techniques used in this study are documentation techniques by collecting and utilizing data that has been available as a source of information. The data used are secondary data in the form of annual reports (annual report) and financial reports (financial report) of PT. Angkasa Pura II, which has been published. The dependent variable in this study is the disclosure of corporate social responsibility (Corporate Social Responsibility). The independent variables in this study are company characteristics which are proxied by company size (size), profitability, leverage, and company growth. Company size, profitability, leverage, and company growth have no effect on Corporate Social Responsibility.
Overall, the results of this study that size, profitability, leverage and growth variables do not affect corporate social responsibility
IMPLEMENTATION OF GREEN SUPPLY CHAIN MANAGEMENT AND MITIGATION STRATEGY FOR HALAL FOOD MANAGEMENT SUPPLY CHAIN
Get PDFIndustrial estates are usually reflected in the existence of a certain standardization. The green industrial area was born with Green Supply Chain Management. The halal industry gave birth to Halal supply chain management. So far, there has not been an application of an environmentally friendly concept in the halal industrial area that applies the concept of Halal supply chain management. The concept of Halal supply chain management should complement the existing concepts.
This is what the researchers then found a middle way to do by continuing to carry out Halal Supply Chain Management which is also environmentally friendly. This research is a literature study by examining the quality of the study, the process of collecting and sorting data according to the intended object, data analysis, interpretation of the results, and recommendations of the research results. The results of the analysis show that Halal is reflected in Halal Supply Chain Management, while Green Supply Chain Management reflects “thoyy?b?n” (good) in the environment. The two concepts basically become one unit in "h?lal?n thoyy?b?n".
So that the results of research with the implementation of environmentally friendly concepts in the supply chain of the halal industry have an additional positive impact in three aspects, namely. Financial, Environmental, and Social. r. A mitigation strategy is prepared by involving the government, suppliers, companies, and distributors. The formulation of a mitigation strategy is focused on the aspects of technology, human resources, and infrastructure. Keywords: risk assessment, mitigation strategy, halal, suppl