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 14:31:41 +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 19:55:29 +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 20:23:48 +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 21:23:15 +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 16:47:12 +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 22:28:32 +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.