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All Journal Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen CEBONG Journal Sustainable : Jurnal Akuntansi Journal of Governance, Taxation, and Auditing Media Ilmiah Akuntansi Journal of Political And Legal Sovereignty Journal of Entrepreneurial and Business Diversity
Padlah Riyadi
Faculty Of Economics And Business, Lambung Mangkurat University
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of Entrepreneurial and Business Diversity

 1 
The Effect Of Financial Performance, Leverage, Good Corporate Governance And Company Size On The Sustainability Report (Study Of Companies Listed On The IDX, LQ 45 In Year 2015 – 2019) Nurdin NURDIN; Padlah RIYADI
Journal of Entrepreneurial and Business Diversity Vol. 1 No. 1 (2023): Journal of Entrepreneurial and Business Diversity. (January – March 2023)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v1i1.34

Abstract

Purpose:The research aims to determine the effect of financial performance, leverage, good corporate governance and company size on sustainability reports (study of companies listed on the LQ 45 2015 – 2019). Entity business management is currently not only based on economic aspects but also social aspects as the main basis for decision makers.Methodology:This study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committee, independent commissioners, and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019, so that 85 research samples were determined. Data was processed and analyzed using multiple linear regression.Findings:Related to sustainability in full and detail in the annual report or make a separate report regarding the company's social and environmental activities in the sustainability report or sustainability reporting. FOR Investors Investment is given to entities engaged in the natural resource management sector. Disclosure of sustainability reports is a consideration because entities that carry out and report corporate social responsibility will undoubtedly be more attractive to investors. After all, this gives legitimacy to the company's good value in the eyes of investors.Implication:Future research is expected to use different objects, such as companies in the manufacturing and mining sectors, which are directly correlated with environmental aspects and different indices, for example, SRI-KEHATI, LQ45, Kompas 100, and so on. The different research times and variables are also a suggestion for other researchers—the value of shares, aspects of capital, and other financial performance.
The Effect of Clarity of Budget Targets and Reporting System on Performance Accountability with Internal Control as Intervening Variables in SKPD Kotabaru District Government Sanusi SANUSI; Padlah RIYADI
Journal of Entrepreneurial and Business Diversity Vol. 1 No. 1 (2023): Journal of Entrepreneurial and Business Diversity. (January – March 2023)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v1i1.36

Abstract

Purpose:Financial Reporting System, In the public sector, financial reports have an important role in generating accountability. The financial information contained in the financial statements becomes the basis for considering decisions. Financial information as a tool to carry out public accountability as effectively as possible, and is not included as the final goal of public sector accounting.Methodology:This study aims to examine the clarity of budget targets and reporting systems that affect performance accountability. This study also examines whether the internal control system mediates the effect of the clarity of budget targets and the reporting system. This study is of the type of associative causality and is carried out through a survey method by distributing questionnaires to the compilers of the performance accountability report of government agencies in Kotabaru.Findings:The population of this study was all SKPD in the Kotabaru Regency Government, totalling 30 SKPD consisting of 82 sample respondents. This study uses descriptive statistical analysis and partial least squares (SEM-PLS) analysis. Analysis powered by Smart-PLS 3.0.Implication:The results of this study show that the clarity of budget targets and internal controls affect the performance accountability of government agencies, while the reporting system does not affect performance accountability. Clarity of budget targets, and reporting systems affect internal control. Internal control as an intervening variable can affect the clarity of budget objectives and reporting systems on performance accountability.
Co-Authors Ayu Octaviani Ayu Oktaviani Erllycha Novian Nur Erllycha Novian NUR Muhammad Irfani Faisal Novita W Respati Novita W. Respati Nurdin NURDIN Sanusi SANUSI Sanusi Sanusi Sanusi Sanusi