Al-KALAM : JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN
This study aims to examine the effect of the clarity of budget objectives and reporting systems o... more This study aims to examine the effect of the clarity of budget objectives and reporting systems on the performance accountability of government agencies. This study is also to test whether the internal control system mediates the effect of the clarity of government budget objectives and reporting systems. This type of research is associative causality. This research was conducted using a survey method by distributing questionnaires to the compilers of performance accountability reports of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. The data analysis method used is descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The analysis is assisted by the Smart PLS 3.0 program. The results of this study indicate that the clarity of budget targets and internal control affect the performance accountability of government agencies while the reporting ...
This study aims to determine and analyze the effect of profitability, leverage, institutional own... more This study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committees, independent commissioners and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019. Based on purposive sampling, there were 17 companies according to the research criteria multiplied by the number of 5 years of observation, 85 data were processed and analyzed using multiple linear regression. The results simultaneously variable profitability, leverage, institutional ownership, audit committee, independent commissioners and company size have a significant effect on sustainability reports while partial testing shows that only audit committees have a significant effect on sustainability reports
This research is to examine and provide empirical evidence that the factor of expertise, experien... more This research is to examine and provide empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or no relevance to the provision of audit opinion on the financial statements of the entity. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data was analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, professional skepticism of auditors and audit situations affect the relevance of the provision of audit opinion on the financial statements of entities either partially or simultaneously.
This research examines and provides empirical evidence that the factor of expertise, experience, ... more This research examines and provides empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or relevance to the provision of audit opinion on the entity's financial statements. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data were analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously.
PurposeThe research aims to determine the effect of financial performance, leverage, good corpora... more PurposeThe 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. MethodologyThis 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. FindingsRelated 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...
PurposeFinancial Reporting System, In the public sector, financial reports have an important role... more PurposeFinancial 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. MethodologyThis 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.FindingsThe population of this study was all SKPD in the Kotabaru Regency Government, totalling 30 SKPD consis...
Purpose - This study aims to investigate and understand the construction of death penalty legal a... more Purpose - This study aims to investigate and understand the construction of death penalty legal arrangements in Indonesia.Methodology - This study uses document analysis to examine various documents, such as texts, records, official reports, personal diaries, or historical documents, that provide valuable insights for this study. Findings - The issuance of capital punishment as the primary punishment became an alternative (exceptional) special punishment that is based on three main ideas. From the point of view of the objective of the death penalty punishment, in essence, it is not the main or main means to regulate, discipline and improve individuals or society. The death penalty is only a means of exception. So, the death penalty is likened to amputation or surgery in the medical field, which is not the main medicine but the last medicine. Second, the concept of capital punishment as a special punishment departs from the idea of mono-dualistic balance. This idea is oriented toward...
Purpose - This research examines the problem of legal science, which is the center of debate amon... more Purpose - This research examines the problem of legal science, which is the center of debate among legal scholars with the problem of the perspective of Law in the concept of modern science.Methodology - This study uses empirical legal research methodology. Empirical legal research is a legal research method that uses empirical facts taken from human behavior, both verbal behaviors obtained from interviews and actual behavior carried out through direct observation. This research was conducted by examining the actual situation in society, namely looking for facts related to the problems in research.Findings - The development of the science of Law is progressing very fast along with the development of science and technology, so every law graduate must be able to adjust his knowledge to keep up with these developments. However, this has changed by leaving the original characteristics of the knowledge he studied. The science of Law is independent and should be able to work independently...
This study aims to examine the clarity of budget targets and reporting systems that affect perfor... more 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. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 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. 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 repor...
International Journal of Management and Business Applied
This study aims to determine and analyze the effect of profitability, leverage, firm size and env... more This study aims to determine and analyze the effect of profitability, leverage, firm size and environmental performance moderated by company profile variable on the CSR disclosures of companies listed the IDX in 2014-2019. Based on purposive sampling, there were 12 companies according to the research criteria multiplied by the number of 6 years of observation, 72 data were processed and analyzed using multiple linear regression. The result of simultaneously, the variables of profitability, leverage, firm size, environmental performance and company profile have a significant influence on CSR Disclosure. Partial testing shows that only leverage has a significant effect on CSR disclosure, while profitability, firm size, environmental performance and company profile have no significant effect on CSR disclosure.
The aim of this article is to detect Monday and January effects on stock markets in Croatia, Serb... more The aim of this article is to detect Monday and January effects on stock markets in Croatia, Serbia, and Slovenia. Average daily stock market returns are examined using standard statistical tests. There are no stable and constant signs of January effect in these countries, while there is an indication of the Monday effect in Croatia, and a Tuesday effect in Serbia and Slovenia, which could partly be described as a function of Monday effect in the US stock market. It is argued that the causes of these seasonalities lie mainly in the irrational behaviour of market participants.
Rezim administrasi negara dalam negara modern sangat dijunjung tinggi karaena adanya administrasi... more Rezim administrasi negara dalam negara modern sangat dijunjung tinggi karaena adanya administrasi negara ini masyarakat bisa mengetahui tolak ukur pembangunan untuk kesejahteraan masyarakatnya. Lebih dari itu juga, bisa dijadikan tolak ukur untuk masyarakat dalam mengawasi kinerja negara dalam menjalankan roda organisasi melakukan tindakan sewenang-wenang ataupun tetap berada di koridor yang telah ditentukan. Jadi buku ini juga bisa dijadikan bahan rujukan bagi mahasiswa untuk menganalisis perkembangan negara dalam menjalankan fungsinya sebagai pelindung dan penggerak utama dalam meningkatkan kesejahteraan masyarakat. Bukan hanya mahasiswa saja yang berhak menggunakan referensi buku ini, tetapi para peiat ilmu pengetahuan juga berhak menggunakan buku ini sebagai referensi.
This paper uses hysteresis to develop the concept of policy lock-in and lock-out. Policy changes ... more This paper uses hysteresis to develop the concept of policy lock-in and lock-out. Policy changes may near-irrevocably change the economy’s structure, thereby changing the distribution of wealth, income and power. That may lock-in policy by changing the political equilibrium. Exit costs that block policy reversals also cause lock-in. Conventional thinking treats policy as a dial which is adjusted according to the economy’s state. Policy lock-in questions the dial formulation and raises new issues for optimal policy design. It also offers insights into economic and political crisis theory. Policy lock-in is illustrated with examples that include tax policy, government spending, the euro, globalization, and the neoliberal policy experiment.
Land acquisition is done by way of release or transfer of land rights of the holders of rights ov... more Land acquisition is done by way of release or transfer of land rights of the holders of rights over land to government agencies that require ground. As a form of respect for the rights of holders of land rights, which require land-party in this case is the government agency, provide appropriate compensation on the basis of agreement between both parties through consultation. Form of legal protection given to holders of land rights is the determination of compensation based on the deliberations, the proper compensation that can provide a better survival than the level of socio-economic life before the affected land acquisition, and submission of objections to the amount of indemnification. Custody compensation cannot be the basis for taking land holders of land rights by Government agencies that require ground.Key Words : land acquisition, legal protection, custody compensation.
Akuntansi forensik dan audit investigatif dalam bentuk yang paling sederhana merupakan perpaduan ... more Akuntansi forensik dan audit investigatif dalam bentuk yang paling sederhana merupakan perpaduan antara disiplin akuntansi, audit, dan hukum. Aspek hukumnya meliputi berbagai bidang seperti hukum pidana umum maupun khusus, hukum perdata, hukum acara, arbitrase, dan penyelesaian sengketa. Bahkan ada undang-undang di luar negeri yang dapat menyeret pejabat negara Indonesia. Seluruh lingkup akuntansi forensik dan audit investigatif dibahas dalam buku ini. Kasus-kasus yang disebutkan di atas menjadi ilustrasi buku ini.
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, fir... more Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, firm size dan enviromental performance terhadap CSR disclosure perusahaan yang terdaftar di BEI tahun 2014-2019. dimoderasi oleh variabel company profile. Berdasarkan purposive sampling terdapat 12 perusahaan sesuai kriteria penelitian dikalikan dengan jumlah 6 tahun pengamatan, 72 data diolah dan dianalisis menggunakan regresi linier berganda. Hasil penelitian secara simultan variabel profitabilitas, leverage, firm size, enviromental performance dan company profile berpengaruh signifikan terhadap CSR disclosure. Pengujian secara parsial menunjukkan bahwa hanya leverage yang berpengaruh signifikan terhadap CSR disclosure, sedangkan profitabilitas, firm size enviromental performance dan company profile tidak berpengaruh signifikan terhadap CSR disclosure. Dari pengujian langsung didapatkan bahwa tidak ada hubungan antara company profile dengan CSR disclosure sehingga uji moderasi tidak dila...
Al-KALAM : JURNAL KOMUNIKASI, BISNIS DAN MANAJEMEN
This study aims to examine the effect of the clarity of budget objectives and reporting systems o... more This study aims to examine the effect of the clarity of budget objectives and reporting systems on the performance accountability of government agencies. This study is also to test whether the internal control system mediates the effect of the clarity of government budget objectives and reporting systems. This type of research is associative causality. This research was conducted using a survey method by distributing questionnaires to the compilers of performance accountability reports of government agencies in Kotabaru. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 30 SKPD consisting of 82 sample respondents. The data analysis method used is descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The analysis is assisted by the Smart PLS 3.0 program. The results of this study indicate that the clarity of budget targets and internal control affect the performance accountability of government agencies while the reporting ...
This study aims to determine and analyze the effect of profitability, leverage, institutional own... more This study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committees, independent commissioners and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019. Based on purposive sampling, there were 17 companies according to the research criteria multiplied by the number of 5 years of observation, 85 data were processed and analyzed using multiple linear regression. The results simultaneously variable profitability, leverage, institutional ownership, audit committee, independent commissioners and company size have a significant effect on sustainability reports while partial testing shows that only audit committees have a significant effect on sustainability reports
This research is to examine and provide empirical evidence that the factor of expertise, experien... more This research is to examine and provide empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or no relevance to the provision of audit opinion on the financial statements of the entity. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data was analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, professional skepticism of auditors and audit situations affect the relevance of the provision of audit opinion on the financial statements of entities either partially or simultaneously.
This research examines and provides empirical evidence that the factor of expertise, experience, ... more This research examines and provides empirical evidence that the factor of expertise, experience, professional skepticism of auditors and audit situations has no effect or relevance to the provision of audit opinion on the entity's financial statements. This research was conducted using the sampling method, namely purposive sampling, with the type of quantitative research. The data were analyzed using multiple regression analysis models. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously. Hypothesis testing is done to determine the extent of expertise, experience, and professional skepticism of auditors and audit situations that affect the relevance of audit opinion on the financial statements of entities either partially or simultaneously.
PurposeThe research aims to determine the effect of financial performance, leverage, good corpora... more PurposeThe 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. MethodologyThis 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. FindingsRelated 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...
PurposeFinancial Reporting System, In the public sector, financial reports have an important role... more PurposeFinancial 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. MethodologyThis 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.FindingsThe population of this study was all SKPD in the Kotabaru Regency Government, totalling 30 SKPD consis...
Purpose - This study aims to investigate and understand the construction of death penalty legal a... more Purpose - This study aims to investigate and understand the construction of death penalty legal arrangements in Indonesia.Methodology - This study uses document analysis to examine various documents, such as texts, records, official reports, personal diaries, or historical documents, that provide valuable insights for this study. Findings - The issuance of capital punishment as the primary punishment became an alternative (exceptional) special punishment that is based on three main ideas. From the point of view of the objective of the death penalty punishment, in essence, it is not the main or main means to regulate, discipline and improve individuals or society. The death penalty is only a means of exception. So, the death penalty is likened to amputation or surgery in the medical field, which is not the main medicine but the last medicine. Second, the concept of capital punishment as a special punishment departs from the idea of mono-dualistic balance. This idea is oriented toward...
Purpose - This research examines the problem of legal science, which is the center of debate amon... more Purpose - This research examines the problem of legal science, which is the center of debate among legal scholars with the problem of the perspective of Law in the concept of modern science.Methodology - This study uses empirical legal research methodology. Empirical legal research is a legal research method that uses empirical facts taken from human behavior, both verbal behaviors obtained from interviews and actual behavior carried out through direct observation. This research was conducted by examining the actual situation in society, namely looking for facts related to the problems in research.Findings - The development of the science of Law is progressing very fast along with the development of science and technology, so every law graduate must be able to adjust his knowledge to keep up with these developments. However, this has changed by leaving the original characteristics of the knowledge he studied. The science of Law is independent and should be able to work independently...
This study aims to examine the clarity of budget targets and reporting systems that affect perfor... more 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. The population of this study was all SKPD in the Kotabaru Regency Government, totaling 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. 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 repor...
International Journal of Management and Business Applied
This study aims to determine and analyze the effect of profitability, leverage, firm size and env... more This study aims to determine and analyze the effect of profitability, leverage, firm size and environmental performance moderated by company profile variable on the CSR disclosures of companies listed the IDX in 2014-2019. Based on purposive sampling, there were 12 companies according to the research criteria multiplied by the number of 6 years of observation, 72 data were processed and analyzed using multiple linear regression. The result of simultaneously, the variables of profitability, leverage, firm size, environmental performance and company profile have a significant influence on CSR Disclosure. Partial testing shows that only leverage has a significant effect on CSR disclosure, while profitability, firm size, environmental performance and company profile have no significant effect on CSR disclosure.
The aim of this article is to detect Monday and January effects on stock markets in Croatia, Serb... more The aim of this article is to detect Monday and January effects on stock markets in Croatia, Serbia, and Slovenia. Average daily stock market returns are examined using standard statistical tests. There are no stable and constant signs of January effect in these countries, while there is an indication of the Monday effect in Croatia, and a Tuesday effect in Serbia and Slovenia, which could partly be described as a function of Monday effect in the US stock market. It is argued that the causes of these seasonalities lie mainly in the irrational behaviour of market participants.
Rezim administrasi negara dalam negara modern sangat dijunjung tinggi karaena adanya administrasi... more Rezim administrasi negara dalam negara modern sangat dijunjung tinggi karaena adanya administrasi negara ini masyarakat bisa mengetahui tolak ukur pembangunan untuk kesejahteraan masyarakatnya. Lebih dari itu juga, bisa dijadikan tolak ukur untuk masyarakat dalam mengawasi kinerja negara dalam menjalankan roda organisasi melakukan tindakan sewenang-wenang ataupun tetap berada di koridor yang telah ditentukan. Jadi buku ini juga bisa dijadikan bahan rujukan bagi mahasiswa untuk menganalisis perkembangan negara dalam menjalankan fungsinya sebagai pelindung dan penggerak utama dalam meningkatkan kesejahteraan masyarakat. Bukan hanya mahasiswa saja yang berhak menggunakan referensi buku ini, tetapi para peiat ilmu pengetahuan juga berhak menggunakan buku ini sebagai referensi.
This paper uses hysteresis to develop the concept of policy lock-in and lock-out. Policy changes ... more This paper uses hysteresis to develop the concept of policy lock-in and lock-out. Policy changes may near-irrevocably change the economy’s structure, thereby changing the distribution of wealth, income and power. That may lock-in policy by changing the political equilibrium. Exit costs that block policy reversals also cause lock-in. Conventional thinking treats policy as a dial which is adjusted according to the economy’s state. Policy lock-in questions the dial formulation and raises new issues for optimal policy design. It also offers insights into economic and political crisis theory. Policy lock-in is illustrated with examples that include tax policy, government spending, the euro, globalization, and the neoliberal policy experiment.
Land acquisition is done by way of release or transfer of land rights of the holders of rights ov... more Land acquisition is done by way of release or transfer of land rights of the holders of rights over land to government agencies that require ground. As a form of respect for the rights of holders of land rights, which require land-party in this case is the government agency, provide appropriate compensation on the basis of agreement between both parties through consultation. Form of legal protection given to holders of land rights is the determination of compensation based on the deliberations, the proper compensation that can provide a better survival than the level of socio-economic life before the affected land acquisition, and submission of objections to the amount of indemnification. Custody compensation cannot be the basis for taking land holders of land rights by Government agencies that require ground.Key Words : land acquisition, legal protection, custody compensation.
Akuntansi forensik dan audit investigatif dalam bentuk yang paling sederhana merupakan perpaduan ... more Akuntansi forensik dan audit investigatif dalam bentuk yang paling sederhana merupakan perpaduan antara disiplin akuntansi, audit, dan hukum. Aspek hukumnya meliputi berbagai bidang seperti hukum pidana umum maupun khusus, hukum perdata, hukum acara, arbitrase, dan penyelesaian sengketa. Bahkan ada undang-undang di luar negeri yang dapat menyeret pejabat negara Indonesia. Seluruh lingkup akuntansi forensik dan audit investigatif dibahas dalam buku ini. Kasus-kasus yang disebutkan di atas menjadi ilustrasi buku ini.
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, fir... more Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, firm size dan enviromental performance terhadap CSR disclosure perusahaan yang terdaftar di BEI tahun 2014-2019. dimoderasi oleh variabel company profile. Berdasarkan purposive sampling terdapat 12 perusahaan sesuai kriteria penelitian dikalikan dengan jumlah 6 tahun pengamatan, 72 data diolah dan dianalisis menggunakan regresi linier berganda. Hasil penelitian secara simultan variabel profitabilitas, leverage, firm size, enviromental performance dan company profile berpengaruh signifikan terhadap CSR disclosure. Pengujian secara parsial menunjukkan bahwa hanya leverage yang berpengaruh signifikan terhadap CSR disclosure, sedangkan profitabilitas, firm size enviromental performance dan company profile tidak berpengaruh signifikan terhadap CSR disclosure. Dari pengujian langsung didapatkan bahwa tidak ada hubungan antara company profile dengan CSR disclosure sehingga uji moderasi tidak dila...
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