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Analyzing ESG\u27s Role as a Mediator in Corporate Resource Allocation and Financial Outcome
Full text linkSustainable finance is a key focus for the Financial Services Authority (OJK) to support a green economy, yet the financial sector\u27s understanding of its role remains limited. This study examines data from 12 companies listed on the SRI KEHATI Index over a 10-year period (2011-2020), analyzing the impact of corporate resource allocation on ESG performance and financial outcomes. The results show that investments in research and development (R&D) and cash flows directed toward investment activities significantly enhance financial performance, while human resource expenditures have no discernible effect. These findings align with the resource-based view, suggesting that innovation and strategic investments are more effective in improving profitability than labor-related costs. Moreover, ESG performance does not mediate the relationship between company resources and profitability, indicating that, for the companies studied, ESG factors have yet to be a significant driver of financial performance, reflecting the financial industry\u27s limited integration of sustainable finance
Shariah Governance Practice on Indonesian Islamic Banks
Full text linkThe shariah governance system is crucial in Islamic banks because of its unique structure that is different from a conventional bank. The fundamental difference between shariah governance and conventional governance is marked by the presence of a shariah supervisory board (SSB). This study aims to analyse the practice of shariah governance in Islamic banks in Indonesia. This study uses a qualitative approach with content analysis to assess the conformity of SSB practices with applicable regulations. The results of the analysis found that there were no Islamic banks that violated the provisions in recruiting or the characteristics of SSB. This research is expected to contribute to the quality of SSB through various backgrounds
Effect of Firm Size, Profitability, Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Allowance for Impairment Losses (CKPN) on Earnings Management (Study on Regional Development Banks in Indonesia 2018-2022)
Full text linkThe financial report contains information regarding the company\u27s economic performance—flexibility in applying accounting methods that create opportunities for management to influence earnings. The purpose of this study was to determine the effect of Firm Size (Total Assets), Profitability (ROA), Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Allowance for impairment losses (CKPN) on Earnings Management (Discretionary Accruals Jones modified model) study on Regional Development Banks in Indonesia 2018-2022. The study used a purposive sampling technique, so the sample was 24 conventional BPD from 26 BPD in Indonesia. The data used is pooled data with a total of 120 observations. The analytical method used is the multiple regression analysis methods. The results showed that Total Assets, CAR, NPL and CKPN partially did not affect earnings management, while ROA had a positive and significant impact. Simultaneously these five variables affect earnings management in Regional Development Banks
Mekanisme Penyusunan LKD Sesuai dengan SAKD di BKAD Kabupaten Sleman
Full text linkThis study aims to obtain an overview of the mechanism for preparing regional financial reports in accordance with SAKD at the BKAD of Sleman Regency and also to find out the problems/obstacles that often occur when preparing financial reports at the BKAD of Sleman Regency. This study uses a qualitative method where the researcher uses several methods to collect correct and reliable information related to the study to be discussed, namely the method of interviews, observations, studies and literature. This research can be concluded that with the existence of SIKD local governments can present regional financial information including budgeting activities, budget implementation, and budget preparation which are then announced to the public.
ROLE OF BOARD COMPOSITION ON VOLUNTARY CYBERSECURITY DISCLOSURE: EVIDENCE OF BANKING COMPANIES IN SOUTHEAST ASIA
Full text linkThis study aims to examine the correlation between board composition and cybersecurity disclosure (CSD) in Southeast Asia banking companies, while investigating the influence of financial characteristics such as profitability, leverage, and firm size on CSD practices. The quantitative analysis methodology is employed in this paper. The level of cybersecurity disclosure in annual reports is analyzed using content analysis with 54 keywords, analyzed through NVIVO 14 software. The correlation between variables is examined using STATA Software with panel data comprising 391 observations. The study focuses on 101 Southeast Asia banking companies from 2017 to 2021. The results indicate that only firm size, measured by the natural logarithm of total assets, has a positive and significant influence on CSD. This suggests that larger firms with higher total assets are more likely to voluntarily disclose cybersecurity information in their annual reports. No statistically significant correlation is found between board composition, other financial factors, and CSD during the study period. This paper acknowledges its limitations and proposes directions for future research. Firstly, the study is limited to listed commercial banks. Future research should include a larger sample encompassing non-financial industry firms. Secondly, the study employs automated content analysis, specifically counting keywords, to assess the quantity of CSD. Future research could conduct discourse analysis of CSD narratives to provide a more meaningful analysis. This approach would evaluate whether the language and tone of CSD convey substantial information to stakeholders or if it is merely a standardized practice. Additionally, future research should explore other variables impacting voluntary CSD and examine economic consequences, such as the effect on the cost of capital. The findings have implications for regulators, policymakers, and companies, enabling regulators to better understand the current level of CSD and determine the need for further guidance
Pengaruh Inovasi Produk Kualitas Produk Dan Penggunaan Informasi Akuntansi terhadap Kinerja Umkm Di Kabupaten Nganjuk
Full text linkTujuan penelitian ini adalah untuk meneliti bagaimana pengaruh inovasi prosuk, kualitas produk dan penggunaan informasi akuntansi secara parsial maupun simultan terhadap nilai perusahaan. Penelitian ini merupakan penelitian menganut metode kuantitatif. Populasi dalam penelitian ini adalah pelaku UMKM di Kabupaten Nganjuk. Sampel penelitian menggunakan metode purposive sampling, dengan perhitungan slovin sehingga diperoleh 100 sampel pelaku UMKM yang kemudian dilakukan analisis menggunakan analisis regresi linier berganda dan pengujian hipotesis secara parsial menggunakan uji t dan simultan menggunakan uji F.Hasil penelitian dapat disimpulkan bahwa 1) Inovasi produk berpengaruh signifikan terhadap kinerja UMKM di Kabupetan Nganjuk 2) Kualitas produk berpengaruh signifikan terhadap kinerja UMKM di Kabupetan Nganjuk 3) Penggunaan informasi akuntansi berpengaruh signifikan terhadap kinerja UMKM di Kabupetan Nganjuk 4) Kualitas produk, inovasi produk dan penggunaan informasi akuntansi secara simultan berpengaruh signifikan terhadap kinerja UMKM di Kabupetan Nganjuk.Keywords:inovasi produk, kualitas produk, penggunaan informasi akuntansi dan kinerja UMK
Kecukupan Modal Memoderasi Efisiensi Operasional dan Diversifikasi Pendapatan terhadap Keberlanjutan Finansial
Full text linkPenelitian ini bertujuan untuk menganalisis pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Kecukupan modal memoderasi pengaruh efisinsei opersional dan diversifikasi pendapatan terhadap keberlanjutan finansial. Penelitian ini menggunakan pendekatan penelitian kuantitatif, populasi dalam penelitian ini adalah sektor keuangan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020 sampai dengan 2022. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan metode analisisnya menggunakan regresi linier berganda dengan menggunakan software SPSS. Hasil penelitian ini menunjukan efisiensi opersional berpengaruh negatif signifikan terhadap keberlanjutann finansial. Diversifikasi pendapatan berpengaruh positif signifikan terhadap keberlanjutan finansial. Kecukupan modal memperlemah pengaruh efisiensi operasional dan diversifikasi pendapatan terhadap keberlanjutan finansial
The Influence Of Subjective Norm, Attitude, Perceived Behavioral Control, And Gender On Whistleblowing Intention
Full text linkPenelitian ini bertujuan untuk mengetahui bagaimana pengaruh Norma Subjektif (X1), Sikap (X2), Perceived Behavioral Control (X3), dan Gender (X4) terhadap Intensi Whistleblowing (Y). Populasi sampelnya adalah Auditor yang bekerja pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Timur dan Jakarta Selatan. Sampel yang digunakan sebanyak 202 responden dengan menggunakan metode purposive sampling. Teknik pengolahan dan analisis data yang digunakan dengan Evaluasi Model Pengukuran dan Pemodelan Struktural menggunakan aplikasi SmartPLS versi 4.0.93. Hasil penelitian menunjukkan bahwa secara parsial variabel Norma Subjektif, Sikap, dan Perceived Behavioral Control mempunyai pengaruh positif signifikan terhadap niat melakukan whistleblowing. Namun perbedaan hasil yang ditunjukkan oleh Gender tidak memberikan pengaruh yang signifikan terhadap niat whistleblowing. Norma Subyektif, Sikap, Perceived Behavioral Control, dan Gender secara simultan berpengaruh terhadap signifikansi niat whistleblowing.
How Does Management Equity Work in MSME’s? (A MSME’s Level Approach)
No full textThis exploratory study with a qualitative approach aims to provide an overview about the condition of micro, small, and medium enterprises (MSMEs) in Indonesia regarding the concept of equity management based on the economic entity assumption. Whereas equity (owner\u27s capital and operating profit) is the acquisition of funds of the business that must be separated from the private entity that owns the funds. Research data are primary data obtained by in-depth interviews and direct observation. Guided by the latest regulation, PP Nomor 7 Tahun 2021 concerning the Ease, Protection, and Empowerment of Koperasi and Micro, Small, and Medium Enterprises, researcher received responses from five business actors, each representing micro, small, and medium enterprises. This study found that the response of business actors at the micro, small, and medium levels was quite good about the awareness of separating business equity from private equity. However, in practice, the practice of equity management is proportional to the level of business, which means that the higher the level of business, the better the implementation of equity management that can be done. Implementation of equity management in small and medium enterprises is better than micro enterprises. With the enactment of PP Nomor 7 Tahun 2021, the government has expressed a commitment to raise micro-enterprises to the advance level. Thereby from this research, it is hoped that the government can make the issue of equity management in MSMEs as focus of regular guidance and assistance, especially for micro-enterprises
PENGARUH KINERJA KEUANGAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FINANCIAL DISTRESS
Full text linkPenelitian ini bertujuan untuk menguji pengaruh likuiditas, leverage, profitabilitas, aktivitas, dan kepemilikan institusional terhadap financial distress. Variabel independen dalam penelitian ini adalah likuiditas yang diukur menggunakan current assets, leverage yang diukur menggunakan debt to assets ratio, profitabilitas yang diukur menggunakan net profit margin, aktivitas yang diukur menggunakan turn assets turn over, dan kepemilikan instusional diukur menggunakan rasio antara jumlah saham yang dimiliki pihak institusi terhadap total saham yang beredar pada perusahaan. Variabel dependen dalam penelitian ini adalah financial distress yang diukur menggunakan model Altman Z-Score modifikasi. Populasi dalam penelitian ini adalah perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2021. Sampel perusahaan dalam penelitian ini adalah 101 perusahaan selama 4 tahun dan jumlah sampel penelitian sebanyak 404 observasi. Metode penelitian yang digunakan yaitu purposive sampling dan pengujian hipotesis menggunakan analisis regresi data panel dengan aplikasi EViews 12. Hasil penelitian ini menunjukkan bahwa likuiditas, profitabilitas, dan aktivitas berpengaruh positif terhadap financial distress. Leverage berpengaruh negatif terhadap financial distress. Sementara kepemilikan instiusional itu tidak berpengaruh terhadap financial distress