scholarly journals Pengaruh Tekanan Lingkungan, Tekanan Pemegang Saham, dan Ukuran Perusahaan terhadap Kualitas Sustainability Reporting

2021 ◽  
Vol 31 (12) ◽  
pp. 3162
Author(s):  
Dicky Beryl Kholif Arrokhman ◽  
Siswanto Siswanto
Keyword(s):  
Social Performance ◽  
Sustainability Reporting ◽  
Positive Influence ◽  
Company Size ◽  
Public Attention ◽  
Environmental Pressures ◽  
Environmental Pressure ◽  
The Public ◽  
Negative Effect

Company to have good environmental and social performance, besides its financial performance. Stakeholders demand this information in a report called sustainability reporting. The size of a company is directly proportional to the public attention received, so that large companies are more receptive to get negative views. To answer this view, the company will increase the transparency of its information, including sustainability reporting. This study aims to determine the effect of environmental pressure, shareholder pressure, and company size on the quality of sustainability reporting. This research was conducted on 22 companies that participated in ASRRAT in the period 2018-2020 which were selected using purposive sampling. This study uses a panel data logistic regression model. The results show that environmental pressures and company size have a positive influence on the quality of sustainability reporting. Meanwhile, shareholder pressure shows a negative effect on the quality of sustainability reporting. Keywords : Quality of Sustainability Reporting, Environmental Pressure, Shareholder Pressure, Company Size, Asian Sustainability Reporting Rating.

scholarly journals Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1033-1050
Author(s):  
Nadia Dwi Tasya ◽  
Charoline Cheisviyanny
Keyword(s):  
Stock Exchange ◽  
Company Size ◽  
Disclosure Quality ◽  
Slack Resources ◽  
Analysis Technique ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between commissioner’s gender and CSR disclosure quality. The control variables used in this study are company size, profitability and leverage, company size and leverage has a influence on CSR disclosure quality while the profitability has no influence on CSR disclosure quality

The Impact of Cutbacks From a Major State Financial Crisis on Organizational Trust

2021 ◽  
pp. 027507402110530
Author(s):  
Marco Tulio Zanini ◽  
Carmen Migueles ◽  
Juliana Carvalho
Keyword(s):  
Financial Crisis ◽  
Organizational Trust ◽  
Longitudinal Case Study ◽  
Public Servants ◽  
Negative Behaviors ◽  
The Public ◽  
Negative Effect ◽  
The Impact

Previous research has shown that cutbacks in public spending often impact the range and quality of the public services delivered, leading to negative behaviors on the part of public servants. This article examines how sudden cutbacks caused by a major state financial crisis have an impact on interpersonal trust within a special police unit. We present the results of a longitudinal case study using a combination of qualitative methods. The lack of foreseeability and reliability caused by drastic changes resulting from cutbacks has a negative effect on members’ trust in their capacity to perform.

scholarly journals Audit Lag Criteria Report as a Determination of the Reliability and Quality of Auditor's Report in Indonesia

2020 ◽  
Vol 11 (6) ◽  
pp. 96
Author(s):  
Iskandar Muda ◽  
Karina Valisia Davis ◽  
Erlina Erlina ◽  
Azizul Kholis ◽  
Gusnardi Gusnardi
Keyword(s):  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
The Public ◽  
Ex Post ◽  
Analysis Technique ◽  
Ex Post Facto ◽  
A Company

This paperaims to knowthe quality indicatorsof the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant (KAP)to the audit lagwith company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approach. Purposive sampling technique is used in this research and there are 18 samples collected by this technique from LQ45 in Indonesia Company Issueryear 2010-2016. The data analyzed research is 126. Data analysis technique used Moderated Regression Analysis (MRA) with the Application ofEviews Software. The study concluded thatstudy showed that solvency, reputation of the public accounting firm and company size had a significant effect on Audit Lag, while profitability had no significant effect on Audit Lag. The size of a company able to moderate the effect of independent variablesto the Audit Lag and not haveto moderate the effect of the profitability to the Audit Lag.

“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Habib Zaman Khan ◽  
Sudipta Bose ◽  
Abu Taher Mollik ◽  
Harun Harun
Keyword(s):  
Social Performance ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Performance Factors ◽  
Holistic Understanding ◽  
Regulatory Guidelines ◽  
External Reporting ◽  
The Impact

PurposeThis study explores the quality of sustainability reporting (QSR) and the impact of regulatory guidelines, social performance and a standardised reporting framework (using the Global Reporting Initiative [GRI] guidelines) on QSR in the context of banks in Bangladesh.Design/methodology/approachUsing a sample of 315 banking firm-year observations over 13 years (2002–2014), a content analysis technique is used to develop the 11-item QSR index. Regression analysis is used to test the research hypotheses.FindingsInitially, QSR evolved symbolically in Bangladesh's banks but, over our investigation period, with QSR indicators gradually improving, the trends became substantive. The influences on QSR were sustainable banking practice regulatory guidelines, social performance and use of the GRI guidelines. However, until banks improve reporting information, such as external verification and trends over time, QSR cannot be regarded as fully substantive.Research limitations/implicationsThis study advances QSR research and debate among academic researchers. With regulatory agencies and stakeholders increasingly using sustainability reporting information for decision making, the information's quality is vital.Originality/valueThis study is the first on QSR in the banking industry context, with previous research mostly investigating the quantity of sustainability reporting. The current study also synthesises QSR with sustainability regulation and social performance factors which have rarely been used in the sustainability literature. To gain a holistic understanding of QSR, existing QSR measures are advanced by combining external reporting efforts with banks' internalisation initiatives.

scholarly journals STAKEHOLDER PRESSURE AND THE QUALITY OF SUSTAINABILITY REPORT: EVIDENCE FROM INDONESIA

2021 ◽  
Vol 2 (1) ◽  
pp. 53-72
Author(s):  
Claudia Leonirda Lulu
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Linear Regression Method ◽  
Company Size ◽  
Control Variables ◽  
Environmental Pressure ◽  
Stakeholder Pressure ◽  
Sustainability Reports ◽  
Positive Effect

This study aims to determine the effect of environmental pressure, consumer pressure, shareholder pressure, employee pressure, government pressure and creditor pressure on the quality of sustainability reports. The control variables of this study are profitability and company size. The sampling technique used is a purposive sampling method with the number of samples obtained as many as 69 non-financial sector companies listed in Indonesia Stock Exchange for the period of 2016-2018. A multiple linear regression method was used. The results of this study indicate that environmental pressure and consumer pressure have a positive effect on the quality of sustainability reports, while shareholder pressure, employee pressure, government pressure and creditor pressure do not affect the quality of sustainability reports. Profitability and company size as control variables in this study do not affect the quality of sustainability reports. Keywords: stakeholder pressure, profitability, company size, quality of sustainability reports

A Study on Measuring the Relationship Between the Library and Quality of Life of Local Residents

Libri ◽  
2020 ◽  
Vol 70 (2) ◽  
pp. 109-126
Author(s):  
Younghee Noh
Keyword(s):  
Quality Of Life ◽  
User Satisfaction ◽  
Public Library ◽  
Positive Influence ◽  
Positive Thinking ◽  
The Public ◽  
Measurement Tools ◽  
Local Residents ◽  
Public Library Users

AbstractIn this study, we explore a strategy to strengthen the library’s role of enhancing the quality of life for residents by identifying relationships between user satisfaction with library services and their quality of life. Questionnaires were distributed to public library users and normal distribution (skewness and kurtosis) and reliability of the measurement tools were validated. The results of this study show that satisfaction with the library staff has a positive influence on the participants’ living satisfaction, self-efficacy, and emotional stability. Second, an evaluation of their satisfaction with the library overall showed a significantly positive influence on their living satisfaction as well positive thinking. In conclusion, investment in libraries leads the public to be satisfied with their overall life, think of their future positively, have confidence to perform their roles successfully, and gain a sense of freedom with continuing stability.

scholarly journals MONKEY TRIALS: DAYTON VS ST. PETERSBURG

2019 ◽  
Vol 11 (2) ◽  
pp. 24-32
Author(s):  
Alexander M. PRILUTSKII
Keyword(s):  
Comparative Analysis ◽  
A Priori ◽  
Religious Studies ◽  
Religious Fundamentalism ◽  
Public Image ◽  
Public Attention ◽  
The Public ◽  
Advertising Strategies ◽  
Public Consciousness ◽  
Negative Effect

Introduction. The article is devoted to a comparative analysis of two “monkey courts”: held in America in 1925 and in Russia, St. Petersburg in 2007. The author analyzes the data of the court in the context of the specifics of religious fundamentalism and its literal hermeneutics of Scripture. The article analyzes the methods of PR technologies used by the parties of both processes, advertising strategies aimed at attracting public attention in the participants of court hearings. The background of the trials and the decisions taken are described, which in both cases testified to the defeat of the radical creationists. Methods. The article implements the methodology of religious studies based on the methods of hermeneutic research and comparative historical analysis.Results. Studies have shown that both trials unite not only the carnival character, a certain provocative lack of seriousness, a priori present in both precedents, but also a close pragmatic focus: the participants tried to use the judicial incident for advertising purposes, as an informational occasion, to draw attention not so much to socially important issues, which in the course of the courts more and more receded into the background, but to specific actors of this public script, which is pronounced modernist in nature. Conclusions. Both processes caused some damage to the public image of religious circles that were associated in public consciousness with the plaintiffs - however, in this respect, the negative effect of the Dayton process turned out to be more significant. The phenomenon of “monkey processes” argues in favor of the assumption of the am

scholarly journals Pengaruh Pengungkapan Corporate Social Responsibility, Karakter Eksekutif, Profitabilitas Dan Corporate Governance Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur

2020 ◽  
Vol 1 (1) ◽  
pp. 144-154
Author(s):  
Ika Irmawati ◽  
Fadliah Nasaruddin ◽  
Asriani Junaid
Keyword(s):  
Corporate Governance ◽  
Emotional Intelligence ◽  
Corporate Social Responsibility ◽  
Audit Quality ◽  
Personal Characteristics ◽  
The Public ◽  
Negative Effect ◽  
Corporate Social ◽  
Public Accountant

Tujuan penelitian ini adalah untuk Menguji pengaruh kecerdasar emosional dan pengaruh karakteristik personal seseorang, dalam hal ini auditor terhadap kualitas audit yang dihasilkan oleh auditor di Kantor Akuntan Publik di Makassar. Metode yang digunakan dalam penelitian adalah survei, yaitu meode pengumpulan data premier dengan memberikan pernyataan-pernyataan kepada responden, sehingga informasi akan dikumpulkan dari sebagian populasi untuk mewakili seluruh populasi untuk memperoleh bukti empiris atas pengaruh kecerdasan emosional dan karakteristik personal auditor terhadap kualitas audit. Berdasarkan hasil pengujian hipotesis, ditemukan bahwa kecerdasan emosional berpengaruh positif dan signifikan terhadap kualitas audit, sedangkan karakteristik personal auditor berpengaruh negati dan tidak signifikan terhadap kualitas audit. The purpose of this study is to examine the influence of emotional intelligence and the influence of a person's personal characteristics, in this case the auditor on the quality of audits produced by the auditor at the Public Accountant Office in Makassar. The method used in this study is a survey, which is the method of collecting premier data by giving statements to respondents, so that information will be collected from a portion of the population to represent the entire population to obtain empirical evidence of the influence of emotional intelligence and auditor's personal characteristics on audit quality. Based on the results of hypothesis testing, it was found that emotional intelligence has a positive and significant effect on audit quality, while the personal characteristics of the auditor have a negative effect and are not significant on audit quality.

scholarly journals Evaluation of decoupling of GDP and CO2 emissions in EU-15

2021 ◽  
Vol 899 (1) ◽  
pp. 012028
Author(s):  
A Bekaliyev ◽  
A Junissov ◽  
Y Kakimov ◽  
S G Poulopoulos
Keyword(s):  
Economic Growth ◽  
Renewable Energy Resources ◽  
Environmental Pressure ◽  
Group Iii ◽  
The Public ◽  
Group I ◽  
Negative Effect ◽  
High Production ◽  
The Individual ◽  
Production And Operation

Abstract Generally, economic growth is accompanied by an increase in energy consumption, which consequently leads to higher levels of greenhouse gas emissions. These, in turn, are the causes of global warming, which is one of the most acute environmental problems nowadays. Decoupling occurs when environmental pressure can be decreased without the negative effect of the economic growth of a country. This study is focused on the investigation of the decoupling of the economy and environmental pressure. The analysis was carried out for EU-15 countries for the period between 1990 and 2014. For the evaluation of decoupling the Tapio decoupling elasticity method was used. This method provides the extent of decoupling of the economy and environmental pressure for each country. The economy was measured in terms of gross domestic product (GDP), while the environmental pressure was represented by CO2 emissions from the public electricity and heat generation sector. The EU-15 countries were classified into three groups depending on the individual reduction targets following Kyoto Protocol. Group I had high values of reduction targets ranging from -28% to -12.5%, Group II had moderate values of reduction targets situated between -7.5% and 0%, and Group III had mild values of reduction targets from +4% to +27%. The results of this analysis show that there is strong fluctuation of the extent of decoupling between GDP and CO2 emissions for each country in the specified period. Therefore, there are no clear patterns of decoupling intensity that can be observed. However, it is important to notice that in almost every country the decoupling between GDP and CO2 emissions was either strong or weak. This study has shown that generally most of the countries achieved some extent of decoupling between the growth of the economy and the pressure on the environment. The countries that showed the decoupling of more than 80% of the specified period are Luxemburg, Ireland, and Italy. For most of the countries, the decoupling was deteriorated by the financial crisis of 2008. Another possible reason for the decrease in decoupling is the extensive use of renewable energy resources. While their application lowers the CO2 emissions, the high production and operation costs constrict the growth of the economy. Sweden, Finland, and Denmark had such situation.

scholarly journals PENGARUH KOMPETENSI, INDEPENDENSI DAN PENGALAMAN TERHADAP KUALITAS AUDIT APARAT INSPEKTORAT KOTA TOMOHON DALAM PENGAWASAN PENGELOLAAN KEUANGAN DAERAH

2013 ◽  
Vol 2 (1) ◽  
pp. 151
Author(s):  
Marietta Sylvie Bolang ◽  
Jullie J. Sondakh ◽  
Jenny Morasa
Keyword(s):  
Financial Management ◽  
Local Governments ◽  
Audit Quality ◽  
Secondary Data ◽  
Positive Influence ◽  
Equation Model ◽  
Primary Data ◽  
Knowledge And Skills ◽  
The Public

This study examined the influence of the auditors’ competency, independency, and experiences towards audit quality of financial auditing of the staff of inspectorate in Tomohon City as part of their supervision function. The finding of this study could be an important input for improving the quality of financial management of the local government since the policy of decentralization has given the local governments authority not only to manage natural resources but also their financial sector. However, as could be seen there are still a lot of problems related to financial management mostly caused by the poor knowledge and skills related to financial auditing of government offici als responsible for this specific task. It is common to find inconsistency in the financial report of internal auditor  ( inspectorate )  and external auditor, Supreme Audit Agency  ( Badan Pemeriksa Keuangan) .There were two variables in this study. Audit quality was the dependent variable  ( Y ) while the independent variables elaborated into three variables, namely: auditor’s competency  ( X1 ) , auditor’s independency  ( X2 )  and auditor’s experiences  ( X3 ) . There were 36 personnel of the Inspectorate’s Office of Tomohon City participated as the sources of this study. Thus, the population of this research is the Tomohon City Regional Inspectorate officers. Data used in this study were primary and secondary data, while questioner and indepth interview as well as document study used as the data collection methods. The first consecutive methods employed to obtain primary data while the last used for obtaining secondary data. Both data analyzed using the multiple linear regression techniques.This study found that the influence of independent variable which were competency, independency and experiences towards dependent variables which was audit quality was significant. The 0.645 value of coeficient determination showed the significant relationship between both variables. This means that the equation model used in this study found the significancy at about 64,5%. The remaining proportion which was 35,5% explained by the other factors which were not part of this model. After examining the hypotheses, it can be concluded that partially competency had positive influence but not too significant to the quality of the inspectorate officer. However, independency and experiences had a positive and significant influence to the auditing quality of the public servant working in the inspectorate’s office.This study recommends to improving the knowledge and skills of the public apparatus by conducting short courses and training in accounting and auditing.Keywords: audit quality, competency, independency and experiences

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