JAE (JURNAL AKUNTANSI DAN EKONOMI)

FAKTOR KARAKTERISTIK DIREKSI YANG MEMPENGARUHI PRAKTIK EARNINGS MANAGEMENT PADA PERUSAHAAN SEKTOR ENERGI

Luh Gde Tiara Ary Putri, Liana Susanto — Thu, 14 Nov 2024 00:00:00 +0700

This research aims to obtain empirical evidence about the influence of CEO duality, boardsize, board gender diversity, and board meetings on earnings management of energy sector companies listed on the Indonesia Stock Exchange in 2020-2022. Sample was selected using purposive sampling method and the valid sample was 39 companies. Data processing techniques using multiple regression analysis what helped by SPSS program (Statistical Product and Service Solution) for Windows released 25 and Microsoft Excel 2013. The results of this study indicate that that CEO duality, board size, and board gender diversity have a significant negative effect on earnings management. Board meetings have no influence on earnings management. The implication of this study is the need to increase CEO duality, board size and board gender diversity in a company because it can provide more effective supervision that can reduce earnings management practices.

PENGARUH PENGANGGURAN DAN INDEKS PEMBANGUNAN MANUSIA TERHADAP KEMISKINAN DI PROVINSI JAWA TIMUR

Wahyu Putri Ani Winata, Muhammad Wakhid Musthofa — Thu, 14 Nov 2024 00:00:00 +0700

Abstrak
Sebagai salah satu isu besar yang tampaknya sulit untuk diselesaikan sepenuhnya, kemiskinan membutuhkan upaya yang terus menerus dan berkelanjutan dari berbagai pihak. Masalah kemiskinan di Provinsi Jawa Timur saat ini menjadi genting, terkhusus di tiap-tiap daerah masih banyak yang menjadi kan faktor-faktor kemiskinan seperti pengangguran dan indeks pembangunan manusia. Berbagai projek pemerintah dengan menyangkut kemakmuran masyarakat di tiap-tiap daerah menjadi landasan untuk mengurangi tingkat kemiskinan yang tinggi. Studi ini memiliki maksud untuk mengetahui dampak pengangguran serta indeks pembangunan manusia terhadap kemiskinan yang ada di Provinsi Jawa Timur. Analisis data dalam penelitian ini menggunakan regresi linear berganda dengan metode OLS (Ordinary Least Square) dengan bantuan Eviews 12. Penelitian ini menggunakan data sekunder yang bersumber dari Badan Pusat Statistik (BPS) Jawa Timur. Hasil studi memaparkan bahwa pengangguran mempunyai dampak yang positif kepada kemiskinan. Sementara indeks pembangunan manusia mempunyai dampak negatif kepada kemiskinan yang ditemukan di Provinsi Jawa Timur Tahun 2015-2022.

THE IMPACT OF GREENWASHING ON SUSTAINABILITY INVESTMENT AND THE ROLE OF SOCIAL AUDIT IN THE IMPLEMENTATION OF SOCIAL RESPONSIBILITY

Andri Faizal Priyanto, Agus Bandiyono — Thu, 14 Nov 2024 00:00:00 +0700

The development of greenwashing practices carried out by companies has an impact on sustainability and community investments. This study aims to review the impact of greenwashing on investor interest and the growth of sustainability investment. In addition, this study also reviews the role of external social audit in the implementation and disclosure of social responsibility by companies. The research methods used in this study are literature review and content analysis. Literature review is carried out by identifying and synthesizing literature results from various sources of information related to greenwashing and disclosure of sustainability reports. Meanwhile, content analysis is used to add the necessary disclosure information in the discussion review. The results of this study conclude that greenwashing practices reduce investor interest in sustainability investments and external social audits have an important role in the prevention of greenwashing. This research also provides several proposals related to the role of external social audits to support the decline of greenwashing practices by companies. The results of this research are expected to be useful for stakeholders to play a role in the implementation of social responsibility and encourage sustainability investment.

ANALYSIS OF THE EFFECT OF CO2 EMISSIONS, HYDROPOWER, RENEWABLE ENERGY, AND TOURIST ARRIVALS ON INDONESIA'S ECONOMIC GROWTH 1992-2022

Nadya Asoka Ningtyas, Nur Andriyani — Thu, 14 Nov 2024 00:00:00 +0700

This study aims to see the effect of CO2 emission, Hydropower, Renewable Energy and International Tourism Arrivals effect Economic Growth, which is interpered by GDP. Using a case study of Indonesia and annual data for 1992-2022, obtained from the World Bank and the Energy Institute. Type of this is quantitative reserarch by appling the Error Correction Model (ECM) method to examine how emission, hydropower, renewable energy and international tourism arrivals effect GDP in the short term and in the long term. The results showed a positive relatioship between CO2, HYP, RE, TA with GDP in the short and long term. While HYP in the short and long term, has a significant negative effect on GDP

DETERMINANTS OF REGIONAL GOVERNMENT FINANCIAL PERFORMANCE IN SOUTH SUMATRA PROVINCE

Zulfalailia, Faridah, Anggeraini Oktarida — Fri, 15 Nov 2024 00:00:00 +0700

The financial performance of regional governments in the regency/city of South Sumatra Province is the focus of this study, which seeks to identify the partial and simultaneous influences of regional original income, balancing funds, capital expenditures, and prosperity levels. This study makes use of secondary data derived from the Regency/City Budget Realisation Report for South Sumatra Province for the fiscal year 2018–2022, which is a part of the Regional Government Financial Report (LKPD). This study use multiple linear regression and the classical assumption test for its analysis. Research shows that (1) Original Regional Income significantly affects the financial performance of regional governments in a good way. (2) When it comes to the budgetary performance of regional governments, Balancing Funds are a major factor. (3) The financial performance of regional governments is unaffected by capital expenditures. (4) The fiscal health of municipalities is positively correlated with the degree of prosperity. There is a strong and substantial relationship between the level of prosperity, regional original income, balancing funds, capital expenditures, and regional government financial performance.

THE INFLUENCE OF EDUCATION AND UNEMPLOYMENT ON THE HUMAN DEVELOPMENT INDEX (HDI) IN JAVA ISLAND, 2010-2023

Muhayyijah Fil Qurbah Shoolihah, Musyaropah — Fri, 15 Nov 2024 00:00:00 +0700

An important indicator for evaluating the success of a region's economic policies and determining the classification of a country as developed, developing or underdeveloped is the Human Development Index (HDI). The aim of this research is to find out how the Human Development Index (HDI) on the island of Java is influenced by unemployment (open unemployment rate) and educational characteristics (average years of schooling). The Central Statistics Agency (BPS) provides secondary sources in the form of data for 2010–2023 covering six provinces on the island of Java: DKI Jakarta, West Java, DIY, Central Java, East Java and Banten which are used in this research. Using E-Views 12 software, a multiple regression approach was used for analysis. The findings of this study show that the Human Development Index (HDI) is significantly influenced by a combination of these two factors. On the Human Development Index, the education variable has a fairly large positive influence, while the unemployment variable has a significant negative influence.

PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PROVINSI JAWA BARAT

Cindriyanti, Susy Hambani, Saepul Anwar — Fri, 15 Nov 2024 00:00:00 +0700

In building sustainable infrastructure and facilities, capital expenditure is an important factor that must be considered in addition to other expenditures. Regional revenues from PAD, DAU, and DAK can be used to improve public institution services and increase capital expenditure for economic growth. This study aims to analyze the influence of Regional Original Revenue, General Allocation Funds and Special Allocation Funds on Capital Expenditure of West Java Province in 2018-2022. This study uses a quantitative causality approach. The sampling method uses a saturated sampling technique. The results of this study show that Regional Original Revenue, General Allocation Fund and Special Allocation Fund simultaneously affect Capital Expenditure. Partially, Regional Original Revenue and General Allocation Fund have an effect on Capital Expenditure. Meanwhile, the Special Allocation Fund has no effect on Capital Expenditure.

THE EFFECT OF PROFITABILITY, COMPANY SIZE, AND CAPITAL INTENSITY ON TAX AGGRESSIVENESS WITH INDEPENDENT COMMISSIONERS AS A MODERATING VARIABLE

Fatah Hadid Prastyo, Maylia Pramono Sari, Dessy Ekaviana — Tue, 26 Nov 2024 00:00:00 +0700

The purpose of this study was to analyze the effect of profitability, company size, and capital intensity on tax aggressiveness with independent commissioners as a moderation variable. The population in this study is the consumption sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. Samples were taken using non-probability techniques with purposive sampling method and obtained as many as 219 units of analysis. The results of this study is a positive effect but not significant profitability of tax aggressiveness. While the size of the company has a positive and significant effect on tax aggressiveness. Then capital intensity has a negative and significant effect on tax aggressiveness. Independent commissioners are not able to weaken the effect of profitability on tax aggressiveness, but independent commissioners are able to weaken the effect of company size and capital intensity on tax aggressiveness.

HUBUNGAN KAUSALITAS ANTARA MONEY SUPPLY DAN INDEKS HARGA SAHAM GABUNGAN : SEBUAH PENELITIAN EMPIRIS PADA TAHUN 2016-2023 DALAM KERANGKA TEORI KEYNESIAN

Agung Setiawan, Auliya Nisa Ramadina, Fatma Dewi, Julia Nurikmah — Fri, 15 Nov 2024 00:00:00 +0700

This research aims to analyze the causal relationship between the Money Supply (JUB) and the Composite Stock Price Index (IHSG) in Indonesia in the 2016-2023 period. The method used in this research is the Vector Error Correction Model (VECM) to estimate data that is not stationary but has a cointegration relationship. Secondary data was obtained from bps.go.id for 8 years. The results of the analysis show that there is no causal relationship between JUB and IHSG, but there is a one-way relationship where JUB can influence IHSG positively. The implication of this research is the importance of careful monitoring and management of the Money Supply to prevent negative impacts such as inflation which can disrupt economic growth. This research is expected to provide new insights and facilitate future decision making regarding the relationship between JUB and IHSG in the Indonesian financial market.

THE DETERMINAN CARBON EMISSION DISCLOSURE PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Lilik Nurhidayah -, Nadya Novianty, Sari Yanti, Yusri Yusri — Fri, 15 Nov 2024 00:00:00 +0700

company to measure, acknowledge, record, present and disclose carbon emissions. High levels emissions released companies are not commensurate with the disclosures they make, evidenced the low level carbon emission disclosures contained in sustainability reports. Companies should disclose carbon emissions in annual reports or sustainability reports. However, reporting carbonemissions in Indonesia still voluntary (voluntary disclosure). This research aims to determine the effect of growth, leverage and proper rating on carbon emission disclosure. This type of research uses associative research with a quantitative approach, with population of energy sector companies listed on the Indonesia Stock Exchange for 2020 -2022 period. The sampling technique used was purposive sampling, so sample of 16 companies was obtained. The data analysis technique uses partial least squares (PLS). Based on hypothesis testing, H1 has a p-value of 0.592 >

0.05 and a t-statistic value of 0.536 < 1.96, so growth has no effect on carbon emission disclosure. H2 has a p-value of 0.029 < 0.05 and a t-statistic value of 2,185

> 1.96, so leverage has a significant effect on carbon emission disclosure. H3 has a p-value of 0.000 < 0.05 and a t-statistic value of 4,149 > 1.96, so proper rating has a significant effect on carbon emission disclosure. Growth has no effect on carbon emission disclosure. Leverage and proper rating influence carbon emission disclosure.