Abstract:This study aims to analyze the influence of the determinants of disclosure sustainability reporting. The determinants of sustainability reporting classified are financial performance and corporate governance. Financial performance…
erformance includes company size, profitability, leverage and liquidity. Corporate governance includes the board of directors and audit committee. The data used in this study is secondary data in the form of sustainability report data, annual report and financial statements companies registered on Asia Sustainability reporting Rating (ASRRAT) in 2018-2021 by purposive sampling methods. This study uses a quantitative approach to the method of analysis using multiple linear regression tests.
Abstract:The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports.…
. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.
Abstract:The publication of sustainability reporting has become a trend in Indonesia even though the regulations for publishing sustainability reporting have not been mandated. Some companies have published their sustainability reports…
eports voluntarily as a demand for the company’s transparency for its operations to stakeholders. To ensure that the sustainability report submitted by the company follows the guideline, the role of an auditor is needed to carry out the assurance. Therefore, the approach used in this study is qualitative. The qualitative method is research that uses descriptive data from the observation of secondary data. Secondary Data is information that already exists from before and is a collection of data by researchers to complement the data needed for research. In this study, the audit of sustainability reports can increase the credibility and accuracy of the information, primarily to support decision-making for stakeholders; this study tries to explain the role of auditors in sustainability reports.
Abstract:This study aims to determine the practice and application of sharia business ethics in forex trading of JR Volatility 75 Index companies in the forex market and the dissemination of the results of the analysis and transactions…
ctions to registered members. This research is qualitative research with the research object of corporate signal provider Volatility 75 Index JR. Data collection methods used are observation, in-depth interviews, and documentation. The results of the study show that JR's Volatility 75 Index has implemented sharia business ethics in its service business so as to make it feel safe and comfortable when using the forex market analysis services from the company.
Abstract:This study aims to compare the financial performance of SOEs engaged in the infrastructure sector, the building construction sub-sector, and conduct stock offerings on the Indonesia Stock Exchange for the 2020 and 2021 periods.…
eriods. This research is a descriptive type of research. The data used is in the form of company financial report data obtained from the STIEM Bongaya Makassar Investment Gallery and visiting the website www.idx.co.id to obtain supporting information. Financial ratio analysis techniques use liquidity ratios, solvency ratios, activity ratios, profitability ratios, and market value ratios to calculate company financial data. Financial report data that has been calculated using financial ratios is then analyzed and interpreted based on a comparison between the financial ratios of each company and the industry average value. Then do a comparison of the financial performance of the four companies to find out which company has a better level of financial performance. The results of the analysis show that of the overall financial ratios used, PT. Pembangunan Perumahan (Persero) Tbk. is a company that has better financial performance than PT. Waskita Karya (Persero) Tbk., PT. Wijaya Karya (Persero) Tbk., and PT. Adhi Karya (Persero) Tbk.
Abstract:This study aims to analyze the performance of personnel administration services at the South Kalimantan Provincial Civil Service Agency and what factors hinder its implementation. The research method used in this study is…
s a qualitative method with a descriptive approach. Technical data collection is done by observation, interviews and documentation. Technical analysis of data is done by reducing data, presenting data and drawing conclusions. Checking the validity of the data was carried out using data triangulation techniques.The results of the study show that the quality of the performance of personnel administration services at the South Kalimantan Provincial Civil Service Agency is generally good where services are provided according to SOPs, carry out procedures, there are no extortion by employees, then civil servants who those given services are also satisfied, as well as the files needed by civil servants too not too long to get, it's just that there are some delays but can still be overcome. This is caused by several things, including the lack of human resources and inadequate infrastructure at the South Kalimantan Provincial Civil Service Agency.From this research, the authors suggest to the Head of the South Kalimantan Provincial Civil Service Agency to apply the rules and always evaluate the performance of personnel administration services carried out by BKD employees.
Abstract:Mathematical literacy is mathematics that has a different context to enable one to formulate, use and interpret mathematical problems and is very important in solving mathematical problems. This study aims to describe the…
e profile of students' mathematical literacy in solving mathematical problems in relation to students' learning styles. This study uses a qualitative descriptive method with the subject matter of SMA Negeri 2 Trenggalek. Data collection techniques through questionnaires, interviews and documentation. The collected data was then analyzed in four steps, namely data reduction, triangulation, data presentation, and drawing conclusions. The results of the study show that the profile of mathematical literacy is more complete for visual learning styles than for auditory and kinesthetic learning styles.
Abstract:Audit quality is the accuracy of the information reported by the auditor by the audit standards used by the auditor of the company's financial statements. This study aims to identify audit quality in several cases that occurred…
ccurred in Indonesia by using audit quality indicators in the form of ethics, people, process, output, and interaction. The research method uses a qualitative descriptive method with the object of analysis in the form of audit quality indicators. The results of this study indicate that the audit ethics quality indicators have the most influence on several cases that occurred in Indonesia.
Abstract:This study aims to analyze the application of the code of ethics for the public accounting profession in Indonesia. The research method used in this research is to use qualitative methods, in which researchers collect data…
ta from various references to scientific works, articles, journals and other references. While the data collection technique that the authors use is to use the literature study technique. The object of this research is a public accountant in the Indonesian Public Accounting Firm. The results of this study conclude that the application of a code of ethics for the public accounting profession is very important to guarantee public trust. In addition, by applying a code of ethics, an accountant is seen as more professional, reliable and trustworthy. An accountant must be independent because a lack of independence can violate the basic principles of ethics regarding the objectivity of an auditor at work.
Abstract:The purpose of this study was to examine the effect of motivation and career development on organizational commitment among PT. XXX. The research population is 879 employees. This research is associative research, namely…
research that aims to determine the relationship between two or more variables. With the research instrument, namely the validity test which shows that the data obtained is valid and reliable and the research results show that there is no classical assumption. Research shows that motivation has a value of 4.709 and Adjusted R Square of 0.172. In addition, after conducting the research, the value of tcount > ttable is 2.584 > 1.666. This indicates that motivation has a positive effect on organizational commitment. Career development has a score of 4, 013 and Adjusted R Square of 0.172. In addition, after conducting the research, tcount > ttable is 4.029 > 1.666. This indicates that career development has a positive effect on organizational commitment. Variables of motivation and career development have a positive effect on organizational commitment, this is evidenced by the results of the research Fcount > Ftable, namely 10.234 > 3.10.