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Diskursus Urgensi Carbon Emission Disclosure pada Perusahaan-perusahaan Publik di Indonesia Umi Hanifah; W. Wahyono
Jurnal Penelitian Vol 12, No 1 (2018): JURNAL PENELITIAN
Publisher : LP2M IAIN kUDUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jp.v12i1.4139

This article explores the implementation and importance of carbon emission disclosure by public companies in Indonesia. The study is conducted by reviewed related literatures and previous research as references. The study concludes that public companies in Indonesia have already disclosed carbon emission in their financial statements. However, the disclosure has not conducted in optimal manner. Those indicate that there are some actions already taken by them to response the global climate changes, especially the information about climate changes in Indonesia. Disclosure on carbon emission by public companies in Indonesia had positive impacts on the companies image.

The Effect of CSR Disclosure, Corporate Governance Mechanism, Auditor Independence, Auditor Quality, and Firm Size on Earning Management Wahyono Wahyono; Andrian Nur Novianto; Eskasari Putri
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9339

This study aims to determine the Effect of CSR Disclosures, Corporate Governance Mechanisms, Auditor Sensitivity, Audit Quality and Company Size on Earning Management. This study uses a quantitative research design with data on Food and Beverage companies listed on the Stock Exchange in 2014-2017. The population in this study is a Food and Beverage company registered on the Stock Exchange in 2014-2015 and has passed the research criteria. The sampling technique in this study used a purposive sampling technique that is random sampling and has passed the criteria of this study. The number of all participating data is 32 companies. The data analysis model used is a multiple linear regression model using the SPSS test tool. The results of the study show that CSR Disclosure, Corporate Governance Mechanism, Auditor Independence, Audit Quality and Company Size have no effect on Earning Management

The Effect of Premium Income, Claim Payment, Risk-Based Capital, Investment Return, and Underwriting Result on The Profits of Insurance Companies Listed on The Indonesia Stock Exchange For The 2015-2018 Period Wahyono Wahyono; Nurochim Nurochim; Indarti Diah Palupi
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16125

This study aims to determine the effect of premium income, claim payments, risk based capital, investment returns and underwriting results on the profits of insurance companies listed on the Bursa Efek Indonesia (BEI) for the 2015-2018 period. The analysis technique used is panel data regression with the Common Effect Model, Fixed Effect Model and Random Effect Model. The results of this study indicate that premium income, claim payments, and investment returns have an effect on profits. Meanwhile, risk based capital and underwriting results have no effect on profits.

Pengaruh Moralitas Individu, Asimetri Informasi, Efektivitas Pengendalian Internal, dan Keadilan Organisasi Terhadap Kecenderungan Kecurangan (Fraud) Akuntansi (Studi Empiris pada Badan Usaha Milik Daerah Kota Surakarta) Eskasari Putri; Wahyono W.
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5166

This study aims to determine the effect of individual morality, information asymmetry, the effectiveness of internal control, and organizational justice on the tendency of accounting fraud on BUMD in Surakarta. The theories used in this study are the Triangle Fraud Theory, Agency Theory, and Moral Reasoning Theory. The population of this study is employees who work in the Regional Owned Enterprises in the Surakarta City area. This study sampled administrative staff at the BUMD Surakarta region. The sampling method in this study using purposive sampling method. The tests carried out include testing validity, reliability, classical assumptions, and multiple linear regression analysis. The results showed that information asymmetry, the effectiveness of internal controls, and organizational justice had a positive effect on fraudulent tendencies. While the variabels of individual morality negatively affect the tendency of fraud.

PENGARUH KINERJA LINGKUNGAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN LEVERAGE TERHADAP CARBON EMISSION DISCLOSURE (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020) Dita Arum Almuaromah; Wahyono Wahyono
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Carbon Emission Disclosure is an entity's contribution to environmental and climate change, especially global warming. The existence of a business entity certainly cannot be separated from the community environment, so that the place of company activities is required to be in line with the values and norms that apply in the community. This causes an increase in the need for information related to environmental disclosure, especially the disclosure of carbon emissions. This study aims to determine the effect of environmental performance, institutional ownership, managerial ownership, profitability and leverage on carbon emission disclosures in mining companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique in this study used purposive sampling. The research sample consisted of 7 mining companies. The data analysis method used is multiple linear regression analysis. The results of this study indicate that institutional ownership and profitability have an effect on carbon emission disclosures. Meanwhile, environmental performance, managerial ownership and leverage have no effect on carbon emission disclosures.

Diskursus Urgensi Carbon Emission Disclosure pada Perusahaan-perusahaan Publik di Indonesia Umi Hanifah; W. Wahyono
Jurnal Penelitian Vol 12, No 1 (2018): JURNAL PENELITIAN
Publisher : LP2M IAIN kUDUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jp.v12i1.4139

This article explores the implementation and importance of carbon emission disclosure by public companies in Indonesia. The study is conducted by reviewed related literatures and previous research as references. The study concludes that public companies in Indonesia have already disclosed carbon emission in their financial statements. However, the disclosure has not conducted in optimal manner. Those indicate that there are some actions already taken by them to response the global climate changes, especially the information about climate changes in Indonesia. Disclosure on carbon emission by public companies in Indonesia had positive impacts on the companies image.

Corporate Governance Strength, Firm’s Characteristics, and Islamic Social Report: Evidence from Jakarta Islamic Index Wahyono Wahyono; Eskasari Putri; Bayu Tri Cahya
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: The purpose of this study is to analyze the effect of corporate governance strength, company size, profitability, company age, and industry type on Islamic social reports of Indonesian Companies that are listed in Jakarta Islamic Index.Design/Methodology/Approach: The type of data used in this study was secondary data in the form of quantitative data, which included annual financial statements data completed with auditor’s reports from each company listen on JII, especially in 2015-2017. The sampling method used in the study was purposive sampling.Research findings: The results of data processed employing multiple regression test showed that company size, company age, and type of industry had a significant effect on the disclosure of Islamic social reporting. Corporate social strength and profitability had no significant effect on disclosure of Islamic social reporting.Theoretical contribution/Originality: This research has theoretical implications in terms of developing knowledge and confirming theories about Islamic social reporting in IndonesiaPractitioner/Policy implications: This research can be used as a consideration for the company in policy making and as a basis for the company in decision making.Research limitation/Implication: The study’ results are expected to be a consideration in determining policies related to Islamic social reporting, especially law enforcement.

Pengaruh Penghargaan Finansial, Pelatihan Profesional, dan Pengakuan Profesional Terhadap Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa Akuntansi Alfian Fatkhur Hidayat; Wahyono Wahyono
Prosiding University Research Colloquium Proceeding of The 13th University Research Colloquium 2021: Mahasiswa (Student Paper)
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.117 KB)

The career choice of accounting students as public accountants can beinfluenced by several factors, including financial rewards,professional training, and professional recognition. The purpose ofthis research is to analyze and obtain empirical evidence about theeffect of financial rewards, professional training, and professionalrecognition on career choices as public accountants. This research isa quantitative descriptive study using primary data in the form of aquestionnaire distributed to students majoring in Accounting at theMuhammadiyah University of Surakarta. The results showed thatfinancial rewards and professional training had no effect (statisticallyinsignificant) on career choices as public accountants, whileprofessional recognition had a significant effect (statisticallysignificant) on career choices as public accountants for UMSaccounting students.

Pengaruh Penghargaan Finansial, Pelatihan Profesional, dan Pengakuan Profesional Terhadap Pemilihan Karir Sebagai Akuntan Publik Bagi Mahasiswa Akuntansi Alfian Fatkhur Hidayat; Wahyono Wahyono
Prosiding University Research Colloquium Proceeding of The 13th University Research Colloquium 2021: Mahasiswa (Student Paper)
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

The career choice of accounting students as public accountants can beinfluenced by several factors, including financial rewards,professional training, and professional recognition. The purpose ofthis research is to analyze and obtain empirical evidence about theeffect of financial rewards, professional training, and professionalrecognition on career choices as public accountants. This research isa quantitative descriptive study using primary data in the form of aquestionnaire distributed to students majoring in Accounting at theMuhammadiyah University of Surakarta. The results showed thatfinancial rewards and professional training had no effect (statisticallyinsignificant) on career choices as public accountants, whileprofessional recognition had a significant effect (statisticallysignificant) on career choices as public accountants for UMSaccounting students.

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