Assets Jurnal Akuntansi dan Pendidikan最新文献

{"title":"EFFECTIVE STRATEGIES FOR PREVENTING BRIBERY ON VILLAGE FUND MANAGEMENT IN PANDEGLANG REGENCY","authors":"Bambang Arianto, Rahmad Bakthiar","doi":"10.25273/jap.v12i1.14487","DOIUrl":"https://doi.org/10.25273/jap.v12i1.14487","url":null,"abstract":"ABSTRACTThis study aims to elaborate an effective strategy for preventing bribery in managing Village Funds in Pandeglang Regency. The method of bribery in managing the Village Fund occurs when the bribe giver provides remuneration to the Village Government apparatus and manages village finances. The results of the study indicate that the practice of bribery in the management of village funds still needs to be discovered, so prevention is needed. This study uses an explanatory qualitative approach with in-depth interviews with five village heads in Pandeglang Regency. This study states that the competence of human resources of Village Government officials is the main obstacle to strengthening internal control. This study also says that supporting integrity, transparency, and accountability for Village Government officials is an effective strategy for managing Village Funds in Pandeglang Regency, Banten.ABSTRAKPenelitian ini bertujuan mengelaborasi strategi efektif bagi upaya pencegahan praktik suap pada pengelolaan Dana Desa di Kabupaten Pandeglang. Praktik suap dalam pengelolaan Dana Desa terjadi saat pemberi suap memberikan balas jasa kepada aparatur Pemerintahan Desa yang mengelola keuangan desa. Hasil penelitian menunjukkan bahwa praktik suap dalam pengelolaan Dana Desa masih sulit untuk terdeteksi sehingga diperlukan pencegahan. Penelitian ini menggunakan pendekatan kualitatif eksplanatoris dengan teknik wawancara mendalam terhadap lima Kepala Desa di Kabupaten Pandeglang. Penelitian ini menyatakan bahwa kompetensi sumber daya manusia para aparatur Pemerintahan Desa menjadi kendala utama dalam penguatan pengendalian internal. Penelitian ini juga menyatakan bahwa penguatan aspek integritas, transparansi dan akuntabilitas bagi para aparatur Pemerintahan Desa menjadi strategi efektif bagi pengelolaan Dana Desa di Kabupaten Pandeglang, Banten.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47380746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"TRI HITA KARANA CULTURE AS A MODERATION AND ITS INFLUENCE ON THE FINANCIAL PERFORMANCE OF VILLAGE CREDIT INSTITUTIONS","authors":"I. Gusti, Ayu Ratih, Permata Dewi","doi":"10.25273/jap.v12i1.14399","DOIUrl":"https://doi.org/10.25273/jap.v12i1.14399","url":null,"abstract":"<p class=\"JurnalASSETSABSTRAK\"><strong>ABSTRACT</strong></p><p class=\"JurnalASSETSisiabstract\">The purpose of this study is to ascertain the relationship between CSR and GCG and financial performance, as well as how Tri Hita Karana influences that relationship in the Tabanan District for LPDs. The study's population comprised one hundred four people who worked for 10 LPDs in the Tabanan district. Purposive sampling was utilized as the sampling technique, and up to 64 individuals met the criteria and served as samples. PLS was employed in the data analysis process. The findings demonstrate that CSR has a favorable and considerable impact on financial performance. GCG positively and significantly impacts Financial Performance. Tri Hita Karana positively and significantly influences Financial Performance. Tri Hita Karana can limit how much CSR affects financial performance. Tri Hita Karana can temper the impact of GCG on financial performance.</p><p class=\"JurnalASSETSABSTRAK\"><strong><em>ABSTRAK</em></strong><em></em></p><p class=\"JurnalASSETSisiabstract\"><em>Penelitian ini bertujuan untuk mengetahui pengaruh CSR dan GCG terhadap Kinerja Keuangan serta untuk mengetahui Tri Hita Karana dalam memoderasi pengaruh CSR dan GCG terhadap Kinerja Keuangan LPD se-kecamatan Tabanan. Populasi di dalam penelitian ini adalah orang karyawan dari 10 LPD se-kecamatan Tabanan yang berjumlah 104 orang. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria dan jumlah sampel yang dijadikan sampel sebanyak 64 orang. Teknik analisis data menggunakan PLS. Temuan menunjukkan bahwa CSR memiliki dampak yang menguntungkan dan cukup besar terhadap kinerja keuangan. GCG berpengaruh positif dan signifikan terhadap Kinerja Keuangan. Tri Hita Karana berpengaruh positif dan signifikan terhadap Kinerja Keuangan. Tri Hita Karana dapat membatasi seberapa besar pengaruh CSR terhadap kinerja keuangan. Tri Hita Karana dapat meredam dampak GCG terhadap kinerja keuangan.</em></p>","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42121927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DOES \"IS\" INNOVATION DIFFUSION CONTRIBUTE TO THE NON-FINANCIAL PERFORMANCE OF THE VILLAGE GOVERNMENT?","authors":"Z. Zaitul, D. Ilona, Neva Novianti, Eugene Okyere-Kwakye","doi":"10.25273/jap.v12i1.13984","DOIUrl":"https://doi.org/10.25273/jap.v12i1.13984","url":null,"abstract":"<p class=\"JurnalASSETSABSTRAK\"><strong>ABSTRACT</strong></p><p>This research paper analyzes the Influence of IS innovation diffusion on the performance/ outcome of the village government. Besides this paper also determines the role of organizational support and technological advantage in determining performance. Finally, this study researched these variables as moderating between IS innovation diffusion and implementation. The primary data was collected through a survey and analyzed using the smart-pls. The result shows that the technological advantage is significantly associated with the performance of the village government. This finding contributes to the technology organization environment.</p><p class=\"JurnalASSETSABSTRAK\"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini menganalisis pengaruh difusi inovasi SI terhadap kinerja pemerintah desa. Selain itu, penelitian ini juga menentukan peran dukungan organisasi dan keunggulan teknologi dalam menentukan kinerja. Terakhir, penelitian ini juga meneliti variabel-variabel tersebut sebagai variabel pemoderasi antara difusi inovasi SI dan kinerja. Data primer dikumpulkan melalui survei dan dianalisis menggunakan smart-pls. Hasil penelitian menunjukkan bahwa keunggulan teknologi berpengaruh secara signifikan dengan kinerja pemerintah desa. Temuan ini secara teoritis berkontribusi pada technology organization environment.</em></p>","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44049715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE EFFECT OF CEO CHARACTERISTICS AND CARBON EMISSION DISCLOSURE ON FIRM PERFORMANCE WITH BUSINESS ETHICS DISCLOSURE AS A MODERATING VARIABLE","authors":"Anitaria Siregar, Khomsiyah Khomsiyah","doi":"10.25273/jap.v12i1.12177","DOIUrl":"https://doi.org/10.25273/jap.v12i1.12177","url":null,"abstract":"ABSTRACTThis study examines the effect of CEO characteristics and carbon emission disclosure (CED) on firm performance with business ethics disclosure (BED) as a moderating variable. The conclusion from this study is that CEO education and CED significantly affect a firm's financial performance. Meanwhile, CEO tenure and age do not significantly affect a firm's financial performance. BED can moderate the influence of CEO education and CEO age on a firm's financial performance. However, neither CEO characteristics nor CED had any significant effect on non-financial performance. In addition, BED does not moderate the effect of CEO characteristics and CED on non-financial performance.ABSTRAKPenelitian ini bertujuan untuk meneliti pengaruh CEO characteristics dan carbon emission disclosure (CED) terhadap kinerja perusahaan dengan business ethics disclosure (BED) sebagai variabel moderasi. Kesimpulan dari penelitian ini yaitu CEO education dan CED berpengaruh signifikan terhadap kinerja keuangan perusahaan. Sementara CEO tenure dan CEO age tidak berpengaruh signifikan terhadap kinerja keuangan perusahaan.  BED mampu memoderasi pengaruh CEO education dan CEO age terhadap kinerja keuangan perusahaan. Namun untuk kinerja non keuangan, baik CEO characteristics dan CED tidak berpengaruh signifikan terhadap kinerja non keuangan tersebut, serta BED tidak memoderasi pengaruh CEO characteristics dan CED terhadap kinerja non keuangan.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42500852","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE INFLUENCE OF INTERNATIONALITY AND LOCATION ON DISCLOSURE OF INTELLECTUAL CAPITAL: A STUDIES IN HIGHER EDUCATION","authors":"Nika Esti Rahayu, E. Sudaryono","doi":"10.25273/jap.v12i1.13118","DOIUrl":"https://doi.org/10.25273/jap.v12i1.13118","url":null,"abstract":"ABSTRACTThe research examines the effect of internationality and location on intellectual capital disclosure on the official website. The research method uses a quantitative approach with a total sample of 85 State Universities registered with UniRank 2021. Data analysis techniques use multiple linear regression analysis. The results showed that structural capital became the most dominant component of intellectual capital. The variables of internationality and location positively affect the disclosure of intellectual capital. The limitations of this study are that the samples and research variables still need to be improved. Despite the limitations, this study has practical implications as a reference for universities on the importance of internationality and location to the disclosure of intellectual capital.ABSTRAKPenelitan bertujuan menguji pengaruh internationality dan lokasi terhadap pengungkapan modal intelektual pada situs web resmi. Metode penelitian menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 85 Perguruan Tinggi Negeri yang terdaftar UniRank 2021. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa structural capital  menjadi komponen modal intelektual yang paling dominan diungkapkan. Variabel internationality dan lokasi berpengaruh positif terhadap pengungkapan modal intelektual. Keterbatasan penelitian ini yaitu sampel dan variabel penelitian masih terbatas. Terlepas dari keterbatasan yang ada, penelitian ini berimplikasi praktis sebagai referensi untuk perguruan tinggi tentang pentingnya aspek internationality dan lokasi terhadap pengungkapan modal intelektual.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69427110","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"HUMAN INTELLECTUAL CAPITAL, AGE OF DIRECTORS, AND FINANCIAL DISTRESS OF SERVICE COMPANIES","authors":"Y. Aryani, Larasati Septendita, Taufiq Arifin","doi":"10.25273/jap.v11i2.10693","DOIUrl":"https://doi.org/10.25273/jap.v11i2.10693","url":null,"abstract":"<p><span lang=\"EN-US\"><strong>ABSTRACT</strong><br />This study investigates the influence of human intellectual capital and the age of directors on financial distress in service companies listed in the Indonesia Stock Exchange (IDX) year 2014-2021. We employ purposive sampling method to select the sample used in this study. Furthermore, we used a logistic regression model with STATA to test the hypotesis. We provide evidence that human intelectual capital negatively impact financial distress. On the other hand, the age of directors positively influence financial distress. In addition, the control variable net profit margin negatively influences financial distress, while other control variables proved to be no influence on financial distress.<br /></span></p><p class=\"JurnalASSETSABSTRAK\"><strong><em>ABSTRAK</em></strong></p><p><em><span lang=\"EN-US\">Riset ini bertujuan untuk menguji efek modal intelektual dan usia direksi terhadap financial distress perusahaan jasa yang terdaftar di Bursa Efek Indonesia tahun 2014-2021. Kami menggunakan metode purposive sampling untuk menentukan sample yang digunakan dalam riset ini. Lebih lanjut, kami menggunakan model regresi logistik untuk menguji hipotesa dalam riset ini. Dengan bantuan software STATA, kami menemukan bahwa modal intelektual berpengaruh negatif terhadap financial distress perusahaan. Sebaliknya, usia direksi berpengaruh positif terhadap financial distress. Kami juga menemukan bahwa diantara variabel kontrol yang digunakan dalam riset ini, hanya net profit margin mempengaruhi financial distress dengan arah negatif.</span></em></p>","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49213256","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE EFFECT OF WOMEN COMMISSIONERS ON FIRMS' VALUE IN THE INDONESIAN MANUFACTURING INDUSTRY: MEDIATING ROLE OF ENVIRONMENTAL ENGAGEMENT","authors":"Annisa Ayu Putri Sutarsa, B. Tjahjadi","doi":"10.25273/jap.v12i1.13708","DOIUrl":"https://doi.org/10.25273/jap.v12i1.13708","url":null,"abstract":"ABSTRACTIssues regarding gender equality have been increasing since the United Nations made it one of the global goals in the Sustainable Development Goals. It has put a question of whether the role of women will have a good impact on the company. In this study, female commissioners in 129 Indonesian manufacturing companies will be examined concerning their roles from 2015 to 2019. WarpPLS7.0 software was used to analyze the data using structural equation modeling - partial least squares (SEM-PLS). This study discovered that the association between women on commissions and firms' values is mediated by environmental engagement. Furthermore, this study also found significant influences between Women on Commissioners and Firms' Values. The results of this study are expected to contribute significantly to the development of the literature and can practically be considered by the company's stakeholders.ABSTRAKIsu – isu mengenai kesetaraan gender semakin meningkat sejak United Nation menjadikannya sebagai salah satu global goals dalam Sustainable Development Goals. Hal ini memunculkan pertanyaan apakah peran perempuan akan memberikan dampak yang baik di perusahaan. Penelitian ini bertujuan untuk menyelidiki peran komisioner wanita dalam perusahaan – perusahaan di Indonesia. Dengan melibatkan 129 perusahaan manufaktur dalam rentang waktu 2015 – 2019 dan terdaftar dalam Bursa Efek Indonesia (BEI). Data yang diperoleh dianalisis menggunakan structural equation modelling – partial least square (SEM-PLS) dengan software WarpPLS7.0. Dari pengujian tersebut, didapat bahwa Environmental Engagement memediasi hubungan Women on Commissioner terhadap Firms’ Value. Selain itu, penelitian ini juga membuktikan bahwa adanya pengaruh signifikan pada hubungan women on commissioner terhadap firms’ value. Hasil dari penelitian ini diharapkan berkontribusi besar pada pengembangan literatur serta secara praktis dapat menjadi bahan pertimbangan para pemangku kepentingan perusahaan.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48171873","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"MULTITASKING MEDIA, ONLINE VIGILANCE, LOCUS OF CONTROL, AND STUDENT ACADEMIC PERFORMANCE","authors":"Anindya Apriyanti, Cipto Wardoyo","doi":"10.25273/jap.v11i2.12109","DOIUrl":"https://doi.org/10.25273/jap.v11i2.12109","url":null,"abstract":"ABSTRACTOne of the factors determining how effectively learning is implemented in higher education is student academic performance. This study aims to ascertain how student academic performance is impacted by media multitasking, online vigilance, and locus of control. This type of study is a descriptive quantitative study with a sample size of 169 students. The type of data used is primary data. Data analysis used multiple linear regression analysis. The results of this study indicate that multitasking media and online vigilance significantly negatively affect student academic performance, while locus of control has no effect. Thus, it is hoped that the study would be used by students as another resource to be considered while using online resources for learning.ABSTRAKKinerja akademik mahasiswa merupakan salah satu indikator yang menentukan baik atau buruknya kualitas penyelenggaraan pembelajaran di perguruan tinggi. Penelitian ini bertujuan untuk mengetahui pengaruh multitasking media, online vigilance, dan locus of control terhadap kinerja akademik mahasiswa. Jenis penelitian ini merupakan kuantitatif eksplanatif survei. Teknik sampling yang digunakan adalah purposive sampling method dengan jumlah sampel 169 mahasiswa. Jenis data yang digunakan adalah data primer. Analisis data menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan multitasking media dan online vigilance berpengaruh negatif secara signifikan terhadap kinerja akademik mahasiwa, sedangkan locus of control tidak berpengaruh. Dengan demikian, diharapkan penelitian dimanfaatkan sebagai tambahan referensi untuk dipertimbangkan oleh mahasiswa dalam penggunaan perangkat online ketika melaksanakan pembelajaran.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45101277","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE PROBLEM WITH COMPUTER ACCOUNTING ONLINE LEARNING FOR STUDENTS OF SMKN 2 KOTA MADIUN","authors":"S. W. Utomo, Moh. Ubaidillah, W. Windarti","doi":"10.25273/jap.v11i2.13517","DOIUrl":"https://doi.org/10.25273/jap.v11i2.13517","url":null,"abstract":"ABSTRACTOnline learning is distance learning between students and teachers using laptop/computer/mobile devices and internet networks. Distance learning cannot be separated from the problems faced by students starting from learning facilities, motivation, and learning activities. It will have an impact on students' understanding of accounting computer materials. This study aimed to analyze the problem of online learning regarding motivation, activity, and student learning facilities toward understanding computer accounting learning materials. This research method uses ex post facto primary data using questionnaires distributed to vocational students. The data analysis technique uses SEM analysis with the SmartPLS tool. The results of this study indicate that students' motivation, activity, and facilities significantly positively affect their understanding of learning materials during online learning.ABSTRAKPembelajaran daring merupakan pembelajaran jarak jauh antara siswa dan guru menggunakan peralatan laptop/komputer/handphone dan jaringan internet. Pembelajaran jarak jauh tidak lepas dari permasalahan-permasalahan yang dihadapi oleh siswa mulai fasilitas belajar, motivasi dan keaktifan belajar. Hal ini akan berdampak terhadap pemahaman siswa terhadap materi komputer akuntansi. Tujuan penelitian ini untuk menganalisis problem pembelajaraan daring ditinjau dari motivasi, keaktifan dan fasilitas belajar siswa terhadap pemahaman materi pembelajaran Komputer Akuntansi. Metode penelitian ini menggunakan penelitian ex post facto data primer dengan menggunakan kuesioner yang disebarkan kepada siswa SMK. Teknik analisis data menggunakan analisis SEM dengan alat SmartPLS. Hasil penelitian ini menunjukkan bahwa motivasi, keaktifan dan fasilitas siswa berpengaruh positif signifikan terhadap pemahaman materi pembelajaran selama pembelajaran daring.","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44194208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INSTITUTIONAL INVESTORS, POLITICAL CONNECTION, AND SUSTAINABILITY REPORTING QUALITY: EMPIRICAL EVIDENCE FROM INDONESIA","authors":"E. Nuraina, N. Soewarno","doi":"10.25273/jap.v11i2.13102","DOIUrl":"https://doi.org/10.25273/jap.v11i2.13102","url":null,"abstract":"<p class=\"JurnalASSETSABSTRAK\"><strong>ABSTRACT</strong></p><p style=\"color: #0e101a; background: transparent; margin-top: 0pt; margin-bottom: 0pt;\">This study aims to show empirical evidence of the role of political connections in the relationship between institutional investors and sustainability reporting. With observational data of 2,425 firm years and data analysis using short-term dynamic panel data regression or GMM. This study results that political relations function as a moderating variable. In a sense, a political connection weakens the relationship between institutional investors and genuine sustainability reporting. These results indicate that although institutional investors push for the quality and consistency of sustainability reporting, political connections avoid quality sustainability reporting. The results of this study provide practical implications that allow regulators to evaluate the rules for presenting sustainability reporting information.</p><p class=\"JurnalASSETSABSTRAK\"><em><strong>ABSTRAK</strong></em></p><p style=\"color: #0e101a; background: transparent; margin-top: 0pt; margin-bottom: 0pt;\"><em><span style=\"color: #0e101a; background: transparent; margin-top: 0pt; margin-bottom: 0pt;\" data-preserver-spaces=\"true\">Tujuan penelitian ini adalah untuk membuktikan secara empiris mengenai peran Political connection dalam hubungan antara investor institusional dan pelaporan keberlanjutan. Dengan menggunakan data observasional 2.425 tahun perusahaan dan analisis data menggunakan GMM, hasil penelitian ini menunjukkan bahwa political connection berfungsi sebagai pure moderator dalam hubungan antara investor institusional dan pelaporan keberlanjutan. Hubungan politik murni melemahkan hubungan antara investor institusional dan pelaporan keberlanjutan. Hasil ini mengindikasikan bahwa koneksi politik yang lebih besar menyebabkan perusahaan menghindari pelaporan keberlanjutan yang berkualitas meskipun investor institusional mendorong kualitas dan konsistensi pelaporan keberlanjutan. Implikasi praktis penelitain ini memungkinkan regulator untuk mengevaluasi aturan penyajian informasi tentang sustainability reporting.</span></em></p><p style=\"color: #0e101a; background: transparent; margin-top: 0pt; margin-bottom: 0pt;\"> </p>","PeriodicalId":32039,"journal":{"name":"Assets Jurnal Akuntansi dan Pendidikan","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43918581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}