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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Keuangan dan Perbankan Kinerja Juara: Jurnal Riset Akuntansi Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan Benefit: Jurnal Manajemen dan Bisnis MODUS-Jurnal Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak MABIS: Manajemen dan Bisnis Journal of Contemporary Accounting Jurnal Akuntansi The Indonesian Journal of Accounting Research
I Putu Sugiartha Sanjaya
Univeristas Atma Jaya Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Journal of Contemporary Accounting

 1 
Impact of ownerships and control on internet financial reporting Gregorius Gunawan; I Putu Sugiartha Sanjaya
Journal of Contemporary Accounting Volume 3 Issue 3, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss3.art3

Abstract

The objective of this study is to empirically investigate the impacts of ownerships (managerial ownership and institutional ownership) and control (number of independent commissioners, frequency of audit committee meeting, and audit committee competence) on Internet Financial Reporting (IFR). This study was conducted on manufacturing companies listed at the Indonesian Stock Exchange (BEI) in 2015-2019. This study used secondary data, namely annual financial statements which were accessed through the companies’ websites. The firm years counted 200 with 40 companies and 5 years of research duration. The dependent variable is IFR which analyzed the contents of the websites with the maximum score of 54. The independent variables are managerial ownership, institutional ownership, number of independent commissioners, frequency of audit committee meeting, and competence of audit committee. The results show that institutional ownership, frequency of audit committee meeting, and audit committee competence have significantly and positively influences on IFR. However, institutional ownership negatively affects IFR. Meanwhile, number of independent commissioners does not influence internet financial reporting.
The effect of corporate social responsibility disclosure on the company’s financial performance with environmental uncertainty as a moderating variable Ni Komang Apriliani Selumbung; I Putu Sugiartha Sanjaya
Journal of Contemporary Accounting Volume 4 Issue 3, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss3.art2

Abstract

This study aims to provide empirical evidence regarding the effect of Corporate Social Responsibility (CSR) disclosure on financial performance. This study also examines the effect of Environmental Uncertainty (EU) as a moderating variable on the relationship between CSR disclosure and the financial performance of companies listed on the Indonesian Stock Exchange (IDX) in 2019-2020. The study’s secondary data is from annual reports, sustainability reports, and financial information. This study measures CSR disclosure by the Global Reporting Initiative (GRI) G4 standard, return measures financial performance on Equity (ROE), and the EU is measured using a dummy variable. The observations (firm-years) in this study were 673. This study tests the hypothesis by multiple linear regression analyses. This study provides two results. First, CSR disclosure has a positive effect on financial performance. Second, the EU as a moderating variable does not affect the relationship between CSR disclosure and financial performance.
Co-Authors Br. Barus, May Hosiani D. Agus Budi Raharjo D. Agus Budi Raharjo, D. Agus Gregorius Gunawan Isabella Henny Susilowati Isabella Henny Susilowati, Isabella Henny Katarina Feliska Kurniawan Krisnati Adi Cahyani Krisnati Adi Cahyani, Krisnati Adi Ni Komang Apriliani Selumbung Rayenda Khresna Brahmana Salvatore Wika Lingga Pradana Wimpie Yustino Setiawan