INDONESIAN UNDERGRADUATE ECONOMIC REVIEW Volume 3 Issues 2 No.2 (15 pages)

Size: px
Start display at page:

Download "INDONESIAN UNDERGRADUATE ECONOMIC REVIEW Volume 3 Issues 2 No.2 (15 pages)"

Transcription

1 INDONESIAN UNDERGRADUATE ECONOMIC REVIEW Volume 3 Issues 2 No.2 (15 pages) Analysis Implementation Of Environmental Accounting Information And Environmental Audit To Environmental Performance In Extractive And Non Extractive Industry Company (Case Study Of Industrial Company In Medan) Imanuel Armando Panjaitan 1, Mareta Hutajulu 2, Astuti Siagian 3 Accounting 1,2, Economic Development 3, Universitas Sumatera Utara imanuel.panjaitan9@gmail.com Accepted : December 5, 2017 Indonesian Undergraduate Economic Review 2017 ABSTRACT The phenomenon of climate change and the increasingly widespread environmental damage caused by waste products such as waste contains contaminants and are toxic and hazardous (B3) which consists of: (1) air pollution waste, (2) liquid waste, (3) solid waste Both in the form management workin processes and management finish good that make the environment a concern of all parties. Environmental damage encourages companies to be more concerned about environmental aspects and show their environmental responsibility. In this case, Environmental Accounting Information and Environmental Audit can be a management tool to improve environmental performance and further facilitate the disclosure of environmental information as a form of environmental responsibility to corporate stakeholders. This study examines the analysis of the application of environmental accounting information and environmental audit to environmental performance in extractive and non extractive industries. The target population is 50 industrial companies in Medan with 30 samples, ie a number of companies responding to questionnaires. Respondents are the head of the accounting department or the company's environmental auditor. The data used in this study is the primary data. The analytical method using SPSS help is used to test the hypothesis. The results of this study indicate that: environmental accounting information and environmental audit have a positive and significant effect to environmental performance in the company of extractive and non extractive partially and simultaneously. These results obtain information on the need for extended corporate accounting practices by incorporating environmental aspects. Thus, accounting can contribute to corporate environmental responsibility. Keywords: Environmental Accounting Information, Environmental Audit, Environmental Performance

2 INTRODUCTION 1.1 Background The phenomenon of climate change and the increasingly widespread environmental damage caused by waste products such as waste contains contaminants and are toxic and hazardous (B3) which consists of: (1) air pollution waste, (2) liquid waste, (3) solid waste Both in the form management workin processes and management finish good that make the environment a concern of all parties. In Indonesia, most environmental damage occurs due to the industry's increasing performance. Environmental cases affecting several companies in Indonesia, such as the case of pollution from factory waste by PT. Inti Indo Rayon in North Sumatra and Sidoarjo mud by PT. Lapindo Brantas are some real examples of this problem (Revianur 2014; Patnistik 2013; Kristiono 2006). The existence of industry in the midst of society has an impact on the life of the society itself. Economically, the existence of industry improves the welfare of the community through the provision of employment opportunities. Socially, the industry has an impact on changing social values. Ecologically, industry can change community infrastructure to cause environmental pollution. Guinness World Records in 2008 once set a record of Indonesia as a country that has a high rate of environmental damage. Environmental damage can be defined as the process of deterioration or deterioration of the environment. This environmental deterioration is characterized by the loss of soil, water, air resources, the extinction of wild flora and fau na, and ecosystem destruction. Environmental damage mainly occurs in forests. Every year Indonesia loses 1.8 million hectares of forest. Damage occurring in the upstream area (forest) also damaged the area downstream (coastal). According to Down The Earth's record, the Asian Development Bank (ADB) project in the Indonesian marine sector has triggered a massive overhaul of mangrove forests into aquaculture area. Whereas mangrove forests, in addition to protecting the beach from abrasion, is a good habitat for various types of fish. The destruction of the mangrove forest resulted in fishermen having to search for fish with longer distances and increase their operational costs in finding fish. The destruction of mangrove forests also lead to more vulnerable coastal areas of Indonesia against the brunt of tidal water and floods, especially in the rainy season. In addition, water ecosystem damage is also caused by extractive and non-extractive industry industrilaisasi. The industry has a tremendous impact on the environmental damage that

3 surrounds it. Socially, the industry has an impact on the change of social values. Ecologically, industry can change community infrastructure and environmental pollution. The type of industry that most impacts on environmental damage is the extractive industry. Extractive industries are industries engaged in the management of natural resources, such as the mining industry and the oil drilling industry. Increased productivity and efficiency, businesses undertaken by the company, among them using modern technology, cost reductions, mergers and acquisitions, and the use of cheaper resources. Efforts are made to provide maximum results for stockholders. Currently, the company is required not only to prioritize owners and management, but also all related parties, such as employees, consumers, and society and the environment. This is because the existence of the company can not be separated from the interests of various parties. One of them is environmental support. In the era of corporate movement towards the green company, the industry is not only demanded for the limited processing of waste, but the demands of the consumer society furthermore that the production process of a product ranging from the taking of raw materials to the disposal of a product after consumed (used). In an effort to conserve the environment, accounting also plays a role through voluntary disclosure in its financial information related to environmental costs or environmental costs. The accounting system in which there are accounts associated with these environmental costs is referred to as environmental accounting or environmental accounting. Internally, the role of environmental accounting can provide a motivation for managers to reduce the environmental costs incurred, which will affect the decisions that will be the basis of the company's existence in the future. The concept of environmental accounting has actually started growing since the 1970s in Europe. Due to the pressure of non-government institutions and increased environmental awareness among the public that insisted that companies not only engage in industry for the sake of business, but also apply environmental management. The purpose of applying environmental accounting is to improve the efficiency of environmental management by assessing environmental activities from environmental costs and economic benefits, as well as producing environmental protection. In brief, environmental accounting can provide information about the extent to which the organization or company contribute positively or negatively to the quality of human life and the environment. Through the application of environmental accounting it is expected the environment will be maintained its sustainability, because in implementing environmental accounting then the company will voluntarily mamatuhi government policies where the company runs its business. In addition, research conducted by De Beer and Friend

4 (2005) demonstrates that disclosure of all environmental costs, both internal and external, and allocating these costs based on the cost and cost drivers in a structured environmental accounting will contribute well to the performance environment. 1.2 Problem Formulation Based on the background of problems that have been described before, the formulation of the problem in this study are: 1. Does Environmental accounting affect the environmental performance of extractive and non-extractive companies? 1.3 Research Objectives And Benefits Research Objectives As has been said in the formulation of the above problem then, the purpose of this study is to: 1. To know whether the Environmental Accounting Information and Environmental Audit Affects the Environmental Performance of Extractive and Non-Extractive Companies either partially or simultaneously Research Benefits By doing this research is expected to provide benefits for: 1. Author To increase knowledge and insight about Environmental Accounting Information and Environmental Audit Influence On Environmental Performance In Esktractive And Non- Extractive Companies. 2. Company Management Provide information for managers of companies, especially financial managers in making decisions about the environment and can be used as an input on the performance of corporate managers. 3. Investors Being one of the inputs for investors in influencing the consideration of potential investors in taking decisions to invest in a company. 4. Creditor Can be used as a consideration for the creditors in terms of providing loans to the company

5 LITERATURE REVIEW 2.1 Theoretical Foundation Environmental Accounting Environmental Accounting (EA) is a term related to the inclusion of environmental costs into accounting practice of a company or government agency. Environmental costs are the financial and non-financial consequences that should be borne out as a result of activities affecting the quality of the environment. In the Environmental Accounting Guidelines issued by the Minister of the Environment (2005: 3) stated that environmental accounting covers the identification of the costs and benefits of environmental conservation activities, the provision of facilities or the best way through quantitative measurement, and to support the communication process aimed at achieving development sustainable, nurturing lucrative relationships with communities and achieving the effectiveness and efficiency of environmental conservation activities. Belkoui and Ronald (1991) explain that culture is a major factor affecting the development of business structure and social environment, which will ultimately affect accounting. The consequences of this social and environmental accounting discourse ultimately led to the concept of Socio Economic Environmental Accounting (SEEC). Bell and Lehman (1999) define the environmental accounting as follows, Environmental accounting is one of the contemporary concepts in accounting that support the green movement in the company or organization by recognizing, quantifying, measuring and disclosing the contribution of the environment to the business process. Based on the definition of environmental accounting above it can be explained that environmental accounting is an accounting in which identify, measure, assess, and disclose costs associated with company activities related to the environment. While the activity in environmental accounting is explained by Cohen and Robbins (2011: 190) as follows: Environmental accounting collects, analyzes, assesses,and prepares reports of both environmental and financial data with a view toward reducing environmental effect and costs. This form of accounting is central to many aspects of governmental policy as well. Consequently, environmental accounting has become a key aspect of green business and responsible economic development.

6 Through the application of environmental accounting, it is expected that the environment will sustain its sustainability, because in applying environmental accounting, the company will voluntarily comply with the government policy in which the company operates its business. Furthermore, the US EPA (1995) environmental accounting as an aspect of management accounting, supports business managers' decisions by including costing, product or process design decisions, performance evaluations and other business decisions. Environmental accounting is an anclusive field of accounting. It provides reports inveronmental information to help make management decisions on pricing, controlling overhead and capital budgeting, and external use, disclosing inveronmental information of interest to public and to the financial community Environmental Information Cooper and Owen (2007) accountability involves not only the management of the company but also the ability or power of the stakeholders to demand accountability of the management and the ability to reward or sanction according to management performance. Consistent with the argument in advance, the social and environmental informa- tion of the company can be defined as follows: The process of communicating the social and environmental effects of organizations economic actions to particular interest groups within society and to society at large.as such, it involves extending the accountability of organisations (particularly companies), beyond the traditional role of providing a financial account to owners of capital, in particular, shareholders. Such an extension is predicated upon the assumption that companies do have wider responsibilities than simply to make money for their shareholders (Adam dan Zutshi (2004)). Gone and Herrbach (2006) argue that CSR informations not only benefit external parties, but also benefit the company. By creating CSR information the company will conduct self- assessment so as to identify the strengths and weaknesses of the company related to CSR activities in the company. Thus, the information is an organizational learning tool, which can cause dynamic changes to individuals and companies, which ultimately encourages the improvement of organizational performance Enviromental Audit Environmental Audits are an integral part of the environmental management system used by management to determine whether the company's environmental control system is sufficient to ensure compliance with internal rules and policies. The internal environmental audit is therefore considered as a self-evaluation process used by the company to determine whether the company meets its internal and legal policy objectives. The Environmental Audit is included in

7 various industry programs for assurance of quality control and presence within the scope of internal audit responsibility. Environmental audits have internal and external objectives. Internal audit The audit is useful for informing management about whether the company's operations comply with regulations, whether a waste disposal contract has been conducted competently, and whether environmental management decisions are made on the basis of the facts. Audit The external environment provides guarantees to outside parties such as creditor, investor or external information user of the business or activity that the company has undertaken. Activities classified as external environmental audits include the services provided by consultants, lawyers, and the implementation and supervision of the environmental management system Environmental Performance Environmental performance is a measurable result of the environmental management system, which is linked to the control of its environmental aspects, as well as the assessment of environmental performance based on environmental policy, environmental objectives and environmental targets (ISO 14004, ISO 14001). According to Ari Retno (2010: 43), environmental performance (environmental performance) is How the company's performance to take part in preserving the environment. According to Suratno et al. (2006) environmental performance is the performance of companies that create a green environment (green). Environmental performance (environmental performance) is made in the form of ranking by an institution related to the environment. 2.2 Conceptual Framework The framework of thought according to the Secretariat (2006) is an association network that is structured, explained and elaborated logically between variables that are considered relevant to the problem situation and identified through the process of interviewing, observing, and literature surveys. The research capabilities to support the development of environmental accounting practices are always interesting to observe. In this research, it is expected to strengthen the parties related to environmental accounting in their efforts to participate in realizing environmental awareness efforts. Little is expected that environmental accounting becomes an agent of change for environmental improvement (Susilo, 2008).

8 The following figure is the conceptual framework of this research: Environmental Accounting Information Environmental Audit H1 H3 H Figure 2.1 conceptual framework Environmental Performance 2.3. Research Hypothesis Hypothesis is a temporary answer to the problems encountered and the truth must be proven through the results of research. The hypothesis proposed in this study are: H1: Environmental Accounting Information affects the environmental performance of extractive and non-extractive companies. H2: Environmental Audit affects the environmental performance of extractive and non-extractive companies. H3: Environmental Accounting The Environmental Audit information affects the environmental performance of extractive and non-extractive companies.

9 RESEARCH METHODS This research uses primary and refrensial method of study. For the primary method type of research conducted is a correlative research is research that aims to determine the relationship that explains the influence of independent variables to the dependent variable. This study aims to analyze the relationship between independent variables, to one dependent variable. The population in this research is 50 Extractive and Non-Extractive Industries companies in Indonesia. The underlying reason for the selection of companies included in the industrial sector as a research material is that companies belonging to the industrial sector are seen that their operations and production activities are considered to have a lot of conflict with the environment. Of the many types of industrial enterprises a lot of environmental pollution results and generate a lot of waste. Sampling is the process of selecting a sufficient number of elements from the population, so research on the sample and understanding of its nature or characteristics will allow us to generalize the properties and characteristics of the population (Sekaran, 2006: 123). The technique of determining samples using Convinience Sampling is sampling based on ease of researcher (Mustafa, 2000). Variables are anything that can differentiate or bring variations on value (now, 2006). The research variables are basically anything in the form of what is determined by the researcher to be studied to obtain information about it, then drawn the conclusion (Sugiyono, 2007). The dependent variable in this research is environmental accounting (Environmental Accounting Information and Environmental Audit) and independent variable that is Environmental Performance. The scale is Likert scale. Taking hypothesis from linear regression test and multiple regression test. After the data collected it will get a theory of conclusion while in writing so that in the next stage the authors formulate alternative solutions based on data obtained. Data used to sharpen the topic, then the alternative problem solving formulated in the form of a clear discussion so that will be answered formulation of the above problem. The questionnaire distributed has been tested for its validity and reliability. Questionnaires have been shared and responded to by some reliable respondents who understood waste or work in a section that could result in the waste of even an industry leader. The respondent of this research is someone who works in the field of Financial Of Manager. The following Industry Type fill out this research questionnaire:

10 type of Industry Number of Industrial Population Number of Industry Sample Plantation Industry 11 6 Mining Industry 11 5 Various Industries 7 7 Basic Industry And Chemistry 7 4 Food Industry 6 1 Industrial Processing / Manufacturing 8 7 Amount Figure 3.1 Extractive and Non-Extractive Industries Referential methods of study are used to describe theoretical references in literature review through deductive analysis of the theories and opinions of experts obtained from various supportive sources. The literature of the source of the writing is selected from the source relevant to the title, in order to make the relevance between the source of the writing and the later discussion. ANALYSIS AND DISCUSSION 4.1 TEST PARTIAL ( TEST T) Figure 4.1 Test Partial X1 For H1 test based on result of regression analysis obtained t value counted 5,363 > t table 2,306 and significance value (Sig.) 0,00 < 0,05. It can be concluded that H0 is rejected and H1 accepted, which means "Environmental Accounting Information has significant effect on Environmental Performance".

11 Figure 4.2 Test Partial X2 For H2 test based on result of regression analysis obtained t value equal to 3,797> t table 2,306 and significance value (Sig.) 0,001 <0,05. It can be concluded that H1 is accepted and H0 is rejected, which means "Environmental Audit has significant effect on Environmental Performance". 4.2 TEST SIMULTAN (TEST F) Figure 4.3 Test Simultaneous For H1 and H2 test based on result of simultaneous analysis (Test F) obtained value of F count equal to 42,784> t table 2,306 and significance value (Sig.) 0,00 <0,05. It can be

12 concluded that "Environmental Accounting and Environmental Audit have a significant effect on Environmental Performance". By looking at the above description, the stability of F test decisions either that compares between F arithmetic with F table, or guided on the value of significance obtained the same value or consistent results. 4.3 TEST DETERMINATION (R) Figure 4.4 Test Determination Based on Table "Model Summary", it can be concluded that Environmental Accounting Information and Environmental Audit has 76% impact on Environmental Performance, while 24% is influenced by other un-researched variables such as environmental awareness and environmental responsibilies. Because the value of R Square close to 1 then the ability of independent variables to the dependent variable is stronger.

13 CONCLUSIONS AND RECOMMENDATION 5.1. Conclusions Based on the results of data analysis and the results of the discussion then the conclusions can be taken from the research with the title "Analysis Implementation Of Environmental Accounting Information And Environmental Audit To Environmental Performance In Extractive And Non Extractive Industry Company (Case Study Of Industrial Company In Medan). Then the result is: 1. Variable Environmental accounting information positively significant Positive to Environmental Performance in Extractive and Non-Extractive companies. 2. Environmental variables have a significant positive impact on environmental performance on extractive and non-extractive companies. 3. Environmental accounting information and environmental audit variables have a significant positive impact on environmental performance on extractive and non-extractive companies. These results are available for information on the need for extended corporate accounting practices by incorporating environmental aspects. Thus, accounting can contribute to corporate environmental responsibility. 5.2 Recommendation 1. For the Government of the Environment Agency / Ministry of Environment is expected to facilitate and provide assistance in the form of both material and non-material in order to implement environmental accounting in the company to reduce waste production waste. 2. For extractive and non-extractive companies are expected to participate actively in succeeding the concept of Environmental accounting in order to get a good performance from the company's environmental performance.

14 BIBLIOGRAPHY Belkaoui, Ahmed Riahi dan Ronald D.Picur, (1991). Cultural determinism and the perception of accounting concepts,the International Journal of Accounting., 26: Bell, F dan Lehman, G Recent Trends in Environment Accounting: How Green Are Your Account. Accounting Forum. Cohen, N., dan P. Robbins, 2011, Green Business: An A-to-Z Guide, Thousand Oaks, California: SAGE Publications Inc. Cooper, S. M., dan D. L. Owen Corporate social reporting and stakeholder accountability: The missing link, Accounting, Organization, and Society, 32, De Beer, P., and F. Friend. (2005). Environmental Accounting, A Management Tool for Enhancing Corporate Environmental and Economic Performance, Ecological Economics, 58 (2006), Ginsberg, J.M. dan Paul N.B. (2004). Choosing The Right Green Marketing Strategy, MIT Sloan Management Review. Fall, 4 (1). Gone, J. P., dan O. Herrbach Social reporting as an organizational learning tool? A theoretical framework. Journal of Business Ethics. 65, Guidelines. Environmental Accounting, Ministry Of The Environment, 3. Handayani, Ari Retno Pengaruh Environmental Performance Terhadap Environmental Disclosure Dan Economic Performance Serta Environmental Disclosure Terhadap Economic Performance (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia). Universitas Diponegoro, Semarang. Kristiono, N., 2006, Gugatan Blok Cepu: Kerugian Finansial Harus Jadi Dasar Suara Karya (Suara Karya Online, Jakarta). Manuhara, Wahyu, 2015: Audit Lingkungan: Pengungkapan Isu Lingkungandalam Informasi Keuangan Auditan, Jurnal Akuntansi dan Investasi, 2 (1), Mustafa, Hasan Teknik Sampling. Bandung, Penerbit Alfabeta. Pasal 74 UU Nomor 40 Tahun Sekaran, Uma Research Method for Business, 4 ed. USA: John Wiley & Sons,Inc. Sugiyono Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, Dan R&D. Bandung, Penerbitan Alfabeta. Suratno, Darsono, dan Mutmainah, S, 2006, Pengaruh Environmental Performance Terhadap Environmental Disclosure dan Economic Performance. Simposium Nasional Akuntansi IX Padang, Agustus 2006.

15 Susilo, Joko Environmental accounting Di Daerah Istimewa Yogyakarta: Studi Kasus Antara Kabupaten Sleman Dan Kabupaten Bantul. JAAI, Vol 12. US EPA, "National Water Quality Inventory: 1994 Report to Congress," Office of Water, US Environmental Protection Agency, Washington, DC (1995a)

The Implementation of Green Accounting Based on University Social Responsibility (USR) in Muhammadiyah University of Sidoarjo

The Implementation of Green Accounting Based on University Social Responsibility (USR) in Muhammadiyah University of Sidoarjo Journal of Economics, Business, and Government Challenges URL: http:// ebgc. up nj atim.ac. id/ i nd e x.p hp/eb gc EBGC Vol. 1, No. 1, pp. 1-9, 2018 2018 FEB UPNVJT. All right reserved ISSN 1979-7117

More information

Global Journal of Business and Social Science Review. Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality

Global Journal of Business and Social Science Review. Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality Global Journal of Business and Social Science Review GATR JOURNALS Journal homepage: www.gatrenterprise.com/gatrjournals/index.html Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality Melya

More information

CHAPTER 1 INTRODUCTION. Traditional views of a corporation suggest the primary responsibility of corporation

CHAPTER 1 INTRODUCTION. Traditional views of a corporation suggest the primary responsibility of corporation 1 CHAPTER 1 INTRODUCTION 1.1 Background Traditional views of a corporation suggest the primary responsibility of corporation is to its investors or shareholders and creditors group. The common goal of

More information

THE STUDY ON THE GREEN CONSTRUCTION IMPLEMENTATION FOR BUILDING CONSTRUCTION IN BANDUNG

THE STUDY ON THE GREEN CONSTRUCTION IMPLEMENTATION FOR BUILDING CONSTRUCTION IN BANDUNG THE STUDY ON THE GREEN CONSTRUCTION IMPLEMENTATION FOR BUILDING CONSTRUCTION IN BANDUNG Fandy 1*, Anton Soekiman 1 1 Universitas Katolik Parahyangan, Indonesia ABSTRACT In the early 1990s, the implementation

More information

The Influence of Company Characteristics Toward Corporate Social Responsibility Disclosure

The Influence of Company Characteristics Toward Corporate Social Responsibility Disclosure The Influence of Company Characteristics Toward Corporate Social Responsibility Disclosure Jurica Lucyanda Faculty of Economics and Social Sciences, Bakrie University, Jakarta - Indonesia e-mail: jurica.lucyanda@bakrie.ac.id

More information

Pengaruh Keberadaan Komite Pengawasan dan Tingkat Pengungkapan Sukarela pada Harga Saham di Indonesia

Pengaruh Keberadaan Komite Pengawasan dan Tingkat Pengungkapan Sukarela pada Harga Saham di Indonesia Jurnal Bisnis & Manajemen, 2017, Vol. XVIII, No. 1, 3-10 The Influence of the Existence of an Oversight Committee and the Extent of Voluntary Disclosure on Stock Prices in Indonesia DINALESTARI PURBAWATI,

More information

Corporate Social Responsibility Factors at Sharia Banks in Indonesia

Corporate Social Responsibility Factors at Sharia Banks in Indonesia International Journal of Economic Research ISSN : 0972-9380 available at http: www.serialsjournals.com Serials Publications Pvt. Ltd. Volume 14 Number 15 2017 Corporate Social Responsibility Factors at

More information

JURNAL ASET (AKUNTANSI RISET)

JURNAL ASET (AKUNTANSI RISET) JURNAL ASET (AKUNTANSI RISET), 10 (1), 2018, 87-96 Published every June and December JURNAL ASET (AKUNTANSI RISET) ISSN:2541-0342 (Online). ISSN:2086-2563 (Print). http://ejournal.upi.edu/index.php/aset

More information

BALANCED SCORECARD IN MANUFACTURING COMPANY. Meutia Rahma Sigit Handoyo. Univeristas Islam Indonesia ABSTRACT

BALANCED SCORECARD IN MANUFACTURING COMPANY. Meutia Rahma Sigit Handoyo. Univeristas Islam Indonesia ABSTRACT BALANCED SCORECARD IN MANUFACTURING COMPANY Meutia Rahma Sigit Handoyo sihando@yahoo.com Univeristas Islam Indonesia ABSTRACT Due to the competitiveness in business world has been rising rapidly; the company

More information

The Effect of Service Quality on Satisfaction and Loyalty in Menara Lexus Hotel Medan

The Effect of Service Quality on Satisfaction and Loyalty in Menara Lexus Hotel Medan The 2018 International Conference of Organizational Innovation Volume 2018 Conference Paper The Effect of Service Quality on Satisfaction and Loyalty in Menara Lexus Hotel Medan Leoni Ginting Master of

More information

Carbon emission disclosure: does it matter

Carbon emission disclosure: does it matter IOP Conference Series: Earth and Environmental Science PAPER OPEN ACCESS Carbon emission disclosure: does it matter To cite this article: Y A Sudibyo 2018 IOP Conf. Ser.: Earth Environ. Sci. 106 012036

More information

Determinant of Fraudulent in Government: An Empirical Analysis in Situbondo Regency, East Java, Indonesia

Determinant of Fraudulent in Government: An Empirical Analysis in Situbondo Regency, East Java, Indonesia Int. Journal of Economics and Management 11 (S1) : 133 140 (2017) IJEM International Journal of Economics and Management Journal homepage: http://www.econ.upm.edu.my/ijem Determinant of Fraudulent in Government:

More information

Global Journal of Business and Social Science Review journal homepage:

Global Journal of Business and Social Science Review journal homepage: Global Journal of Business and Social Science Review journal homepage: www.gjbssr.org GJBSSR, Vol. 4(1), October-December 2015: 26-33 ISSN 2289-8506 The Effect of Environmental Performance, Foreign Ownership

More information

THE IMPLEMENTATION OF ENVIRONMENTAL COSTS IN COMPANY TO REDUCE ENVIRONMENTAL IMPACT

THE IMPLEMENTATION OF ENVIRONMENTAL COSTS IN COMPANY TO REDUCE ENVIRONMENTAL IMPACT DOI https://doi.org/10.18551/rjoas.2017-11.34 THE IMPLEMENTATION OF ENVIRONMENTAL COSTS IN COMPANY TO REDUCE ENVIRONMENTAL IMPACT Dyani*, Mitra Dindha Ayu Faculty of Administrative Science, University

More information

Ardiansyah Rasyid, I Cenik Ardana. Tarumanagara University, Jakarta, Indonesia

Ardiansyah Rasyid, I Cenik Ardana. Tarumanagara University, Jakarta, Indonesia China-USA Business Review, Feb. 2017, Vol. 16, No. 2, 41-52 doi: 10.17265/1537-1514/2017.02.001 D DAVID PUBLISHING Corporate Governance, Corporate Size, Corporate Industry, Corporate Social Responsibility

More information

JAM 16, 2 Received, January 2018 Revised, March 2018 Accepted, May 2018

JAM 16, 2 Received, January 2018 Revised, March 2018 Accepted, May 2018 Irwan Yantu ORGANIZATIONAL CLIMATE FOR WORK MOTIVATION STIMULATION IN REGIONAL FINANCIAL AGENCY JAM 16, 2 Received, January 2018 Revised, March 2018 Accepted, May 2018 Irwan Yantu Department of Management,

More information

EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FINANCIAL PERFORMANCE WITH AUDIT QUALITY AS A MODERATING VARIABLE

EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FINANCIAL PERFORMANCE WITH AUDIT QUALITY AS A MODERATING VARIABLE Binus Business Review, 7(2), August 2016, 149-155 DOI: 10.21512/bbr.v7i2.1687 P-ISSN: 2087-1228 E-ISSN: 2476-9053 EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FINANCIAL PERFORMANCE WITH AUDIT

More information

To Link this Article: Vol. 8, No. 4, April 2018, Pg

To Link this Article:   Vol. 8, No. 4, April 2018, Pg The Influence of Good Corporate Governance and Corporate Social Responsibility towards the Financial Performance that has Implications for Firm Value of Banking Companies Listed in Indonesia Stock Exchange

More information

MANAGEMENT ACCOUNTING INFORMATION SYSTEM, STRATEGY, INNOVATION AND THE INFLUENCE TO OPERATING PERFORMANCE

MANAGEMENT ACCOUNTING INFORMATION SYSTEM, STRATEGY, INNOVATION AND THE INFLUENCE TO OPERATING PERFORMANCE MANAGEMENT ACCOUNTING INFORMATION SYSTEM, STRATEGY, INNOVATION AND THE INFLUENCE TO OPERATING PERFORMANCE OF COMPANY MANUFACTURING OF INDONESIA : ENTERING THE FREE TRADE ERA ABSTRACT Ratna A.ZR,Harry Prabowo,Tresno

More information

Instagram Electronic Word of Mouth s Effect Towards Purchasing Decision Arromanis Corner Store, Bandung, Indonesia

Instagram Electronic Word of Mouth s Effect Towards Purchasing Decision Arromanis Corner Store, Bandung, Indonesia Instagram Electronic Word of Mouth s Effect Towards Purchasing Decision Arromanis Corner Store, Bandung, Indonesia Baby Maharani 1, Mahir Pradana 2, Tri Indra Wijaksana 3 1,2,3 Telkom University, School

More information

Analysis of Influence Organizational Culture toward Intellectual Capital

Analysis of Influence Organizational Culture toward Intellectual Capital Analysis of Influence toward Augustina Asih Rumanti, Trifenaus Prabu Hidayat, and Yordy Abstract culture commonly referred as work culture and is important in the SME (small and medium enterprises). If

More information

An Evaluation of Implementation of Quality Management System ISO 9001:2008 on Contractor for Six Senses Uluwatu Villa Resort Bali Project

An Evaluation of Implementation of Quality Management System ISO 9001:2008 on Contractor for Six Senses Uluwatu Villa Resort Bali Project International Journal of Engineering Management 2018; 2(1): 8-14 http://www.sciencepublishinggroup.com/j/ijem doi: 10.11648/j.ijem.20180201.12 An Evaluation of Implementation of Quality Management System

More information

CORPORATE POINT OF VIEW IN GREEN ACCOUNTING

CORPORATE POINT OF VIEW IN GREEN ACCOUNTING Binus Business Review, 7(3), November 2016, 247-253 DOI: 10.21512/bbr.v7i3.1499 P-ISSN: 2087-1228 E-ISSN: 2476-9053 CORPORATE POINT OF VIEW IN GREEN ACCOUNTING Setiani P. Hendratno Student of Economic

More information

Global Journal of Business and Social Science Review

Global Journal of Business and Social Science Review Global Journal of Business and Social Science Review GATR JOURNALS Journal homepage: www.gatrenterprise.com/gatrjournals/index.html The Effect of Slack Resources on Strategic Corporate Social Responsibility

More information

Analysis of Factors Super Leadership Performance and Effects on Employee At. Plantation Nusantara V, Riau.

Analysis of Factors Super Leadership Performance and Effects on Employee At. Plantation Nusantara V, Riau. From the SelectedWorks of priyono iyon priyono management Winter May 3, 2013 Analysis of Factors Super Leadership Performance and Effects on Employee At. Plantation Nusantara V, Riau. marnis marnis marnis,

More information

American International Journal of Business Management (AIJBM) ISSN X, Volume 2, Issue 1 (January ), PP 22-27

American International Journal of Business Management (AIJBM) ISSN X,   Volume 2, Issue 1 (January ), PP 22-27 The effect of promotion, mutation and organizational culture on employees performance: Evidence from a plantation company in Medan, North Sumatra, Indonesia Muhammad Imam Al-Hakim 1*, Nazaruddin 2, IsfentiSadalia

More information

The Altman Model and Auditor s Opinion About Going Concern of the Companies

The Altman Model and Auditor s Opinion About Going Concern of the Companies Science Journal of Business and Management 2017; 5(5): 189-193 http://www.sciencepublishinggroup.com/j/sjbm doi: 10.11648/j.sjbm.20170505.12 ISSN: 2331-0626 (Print); ISSN: 2331-0634 (Online) The Altman

More information

The Influence of Perceived Organizational Support and Transformational Leadership on Employees Change Readiness in PT Makmur Bintang Plastindo Medan

The Influence of Perceived Organizational Support and Transformational Leadership on Employees Change Readiness in PT Makmur Bintang Plastindo Medan International Journal of Progressive Sciences and Technologies (IJPSAT) ISSN: 2509-0119. 2018 International Journals of Sciences and High Technologies http://ijpsat.ijsht-journals.org Vol. 8 No. 1 Abril

More information

Research Journal of Finance and Accounting ISSN (Paper) ISSN (Online) Vol.8, No.12, 2017

Research Journal of Finance and Accounting ISSN (Paper) ISSN (Online) Vol.8, No.12, 2017 The Influence of Incentives, Used Information System, and Internal Control Implementation on the Employee s Performance in the Jasa Raharja Company Branch of Aceh, Indonesia Muslim A. Djalil 1 Ridwan Ibrahim

More information

AUDITOR SWITCHING: MANAGEMENT TURNOVER, QUALIFIED OPINION, AUDIT DELAY, FINANCIAL DISTRESS

AUDITOR SWITCHING: MANAGEMENT TURNOVER, QUALIFIED OPINION, AUDIT DELAY, FINANCIAL DISTRESS AUDITOR SWITCHING: MANAGEMENT TURNOVER, QUALIFIED OPINION, AUDIT DELAY, FINANCIAL DISTRESS Abstract Yulius Kurnia Susanto 1 The purpose of the research is to get empirial evidence about the effect of management

More information

Analysis of the implementation of guidance and counseling supervision at senior high schools

Analysis of the implementation of guidance and counseling supervision at senior high schools Indonesian Journal of School Counseling (2017), 2(1), 8-13 ISSN (Print): 2548-3234 ISSN (Electronic): 2548-3226 Open Access Journal: http://journal.konselor.or.id/index.php/schoulid/ Indonesia Counselor

More information

Conservation and Environmental Performance of Islamic Enterprises in Indonesia

Conservation and Environmental Performance of Islamic Enterprises in Indonesia Pertanika J. Soc. Sci. & Hum. 25 (S): 187-194 (2017) SOCIAL SCIENCES & HUMANITIES Journal homepage: http://www.pertanika.upm.edu.my/ Conservation and Environmental Performance of Islamic Enterprises in

More information

The Impact of Sustainability Reports toward the Firm Value

The Impact of Sustainability Reports toward the Firm Value European Research Studies Journal Volume XXI, Issue 4, 2018 pp. 637-647 Hadri Mulya, Herbayu Prabowo Abstract: The main aim of this study is to identify the impact of sustainability report of the economy

More information

Scholars Bulletin. DOI: /sb

Scholars Bulletin. DOI: /sb DOI: 10.21276/sb Scholars Bulletin ISSN 2412-9771 (Print) (A Multidisciplinary Journal) ISSN 2412-897X (Online) An Official Publication of Scholars Middle East Publishers, Dubai, United Arab Emirates Website:

More information

Analysis of Factors That Affect Good Government Governance Implementation (Empirical Study on Government of Indragiri Hilir Regency)

Analysis of Factors That Affect Good Government Governance Implementation (Empirical Study on Government of Indragiri Hilir Regency) 70 Jurnal Akuntansi Keuangan dan Bisnis Vol. 10, No. 2, November 2017, 70-78 Jurnal Politeknik Caltex Riau http://jurnal.pcr.ac.id Analysis of Factors That Affect Good Government Governance Implementation

More information

Factors Affecting Local Government Business Organization Change in Indonesia: Case Study in West Java

Factors Affecting Local Government Business Organization Change in Indonesia: Case Study in West Java Review of Integrative Business and Economics Research, Vol. 6, no. 2, pp.268-273, April 2017 268 Factors Affecting Local Government Business Organization Change in Indonesia: Case Study in West Java Sam

More information

Drivers of going concern audit opinions: empirical evidence from Indonesia

Drivers of going concern audit opinions: empirical evidence from Indonesia , pp. 79-90 DOI:10.1515/hjbpa-2017-0015 Drivers of going concern audit opinions: empirical evidence from Indonesia Abstract Lina Rahmawati, SUROTO, Faculty of Economics, Islamic University of Indonesia,

More information

The influence of social capital towards the quality of community tourism services in Lake Toba Parapat North Sumatera

The influence of social capital towards the quality of community tourism services in Lake Toba Parapat North Sumatera IOP Conference Series: Earth and Environmental Science PAPER OPEN ACCESS The influence of social capital towards the quality of community tourism services in Lake Toba Parapat North Sumatera To cite this

More information

INTELLECTUAL CAPITAL, FIRM VALUE AND FINANCIAL PERFORMANCE

INTELLECTUAL CAPITAL, FIRM VALUE AND FINANCIAL PERFORMANCE INTELLECTUAL CAPITAL, FIRM VALUE AND FINANCIAL PERFORMANCE Nikmah (UNIVERSITAS BENGKULU) Aida Irsyahma (UNIVERSITAS BENGKULU) Malaysia Indonesia International Conference on Economic Management and Accounting

More information

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia

CSR Disclosures in the Mining Industry: Empirical Evidence from Listed Mining Firms in Indonesia Indonesian Journal of Sustainability Accounting and Management, 2017, 1(1), 16 22 ISSN 2597-6214 e-issn 2597-6222 http://unpas.id/index.php/ijsam CSR Disclosures in the Mining Industry: Empirical Evidence

More information

Effect of Work Conflict on the Employee Motivation

Effect of Work Conflict on the Employee Motivation The 1st Annual International Conference on Language and Literature Volume 2018 Conference Paper Effect of Work Conflict on the Employee Motivation Nurismilida 1, Agnita Yolanda 2, and Adinda Sri Rezeki

More information

ANALYSIS OF FACTORS THAT AFFECT ENTREPRENEURSHIP INTEREST IN STUDENTS OF ACCOUNTING EDUCATION FACULTY OF ECONOMICS YOGYAKARTA STATE UNIVERSITY

ANALYSIS OF FACTORS THAT AFFECT ENTREPRENEURSHIP INTEREST IN STUDENTS OF ACCOUNTING EDUCATION FACULTY OF ECONOMICS YOGYAKARTA STATE UNIVERSITY Analysis of Factor... (Syifa Nurrahmah) 1 ANALYSIS OF FACTORS THAT AFFECT ENTREPRENEURSHIP INTEREST IN STUDENTS OF ACCOUNTING EDUCATION FACULTY OF ECONOMICS YOGYAKARTA STATE UNIVERSITY ANALISIS FAKTOR-FAKTOR

More information

In these four recent years, Corporate Social

In these four recent years, Corporate Social Journal of Entrepreneur Lailan Safina and Hasibuan Entrepreneurship, / An Analysis Vol. on 6, SME No. 2, Development September 2017, Model 79 90 (A Study on the Development of SME) / ISSN 2302-1802 print

More information

The Influences of Leadership Style and Job Satisfaction on Employee Performance

The Influences of Leadership Style and Job Satisfaction on Employee Performance IOSR Journal of Business and Management (IOSR-JBM) e-issn: 2278-487X, p-issn: 2319-7668. Volume 18, Issue 7.Ver. II (July 2016), PP 01-06 www.iosrjournals.org The Influences of Leadership Style and Job

More information

LEVEL OF PUBLIC PARTICIPATION IN THE POLICY OF PREPARATION OF REGIONAL REVENUE AND EXPENDITURE BUDGET (APBD) Oleh: Hernimawati ABSTRACT

LEVEL OF PUBLIC PARTICIPATION IN THE POLICY OF PREPARATION OF REGIONAL REVENUE AND EXPENDITURE BUDGET (APBD) Oleh: Hernimawati ABSTRACT LEVEL OF PUBLIC PARTICIPATION IN THE POLICY OF PREPARATION OF REGIONAL REVENUE AND EXPENDITURE BUDGET (APBD) Oleh: Hernimawati ABSTRACT The objective of this research is to reveal and analyze the phenomenon

More information

Course Description (Master of Accounting & Finance) MAF

Course Description (Master of Accounting & Finance) MAF وصوفات مساقات برنامج )ماجستير في المحاسبة والتمويل( Course Description (Master of Accounting & Finance) MAF Programme Compulsory Courses: ACF 601 Financial Accounting & International Financial Reporting

More information

The Effect of Transformational and Transactional Leadership Style to Trust, Self Efficacy and Team Cooperation

The Effect of Transformational and Transactional Leadership Style to Trust, Self Efficacy and Team Cooperation IOSR Journal Of Humanities And Social Science (IOSR-JHSS) Volume 22, Issue 8, Ver. 8 (August. 2017) PP 10-15 e-issn: 2279-0837, p-issn: 2279-0845. www.iosrjournals.org The Effect of Transformational and

More information

International Journal of Advanced Engineering and Management Research Vol. 2 Issue 4, ISSN:

International Journal of Advanced Engineering and Management Research Vol. 2 Issue 4, ISSN: International Journal of Advanced Engineering and Management Research Vol. 2 Issue 4, 2017 http://ijaemr.com/ ISSN: 2456-3676 THE INFLUENCE OF COMPANY SIZE, PROFITABILITY, LEVERAGE, AND FOREIGN OWNERSHIP

More information

Journal of Management and Marketing Review. The Effectiveness of Information Architecture Design towards Brand Equity

Journal of Management and Marketing Review. The Effectiveness of Information Architecture Design towards Brand Equity Journal of Management and Marketing Review Journal homepage: www.gatrenterprise.com/gatrjournals/index.html The Effectiveness of Information Architecture Design towards Brand Equity Bunga Indah Bayunitri

More information

Proceeding 3rd Sriwijaya Economics, Accounting, and Business Conference 2017

Proceeding 3rd Sriwijaya Economics, Accounting, and Business Conference 2017 ANALYSIS OF THE EFFECT OF QUALITY MOTIVATION, CAREER MOTIVATION AND ECONOMIC MOTIVATION TO STUDENTS INTEREST IN ACCOUNTING TO FOLLOW EDUCATION ACCOUNTANT PROFESSION AND CHARTERED ACCOUNTANT (CA) AT ISLAMIC

More information

Effect of Capital Structure on Financial Performance with Moderation of Good Corporate Governance (Empirical Study at BEI

Effect of Capital Structure on Financial Performance with Moderation of Good Corporate Governance (Empirical Study at BEI Everant.org/AFMJ Research Article Account and Financial Management Journal ISSN: 2456-3374 Effect of Capital Structure on Financial Performance with Moderation of Good Corporate Governance (Empirical Study

More information

Effect of Corporate Governance, Financial Performance and Environmental Performance on Corporate Social Responsibility Disclosure

Effect of Corporate Governance, Financial Performance and Environmental Performance on Corporate Social Responsibility Disclosure International Journal of Arts and Commerce Vol. 6 No. 5 July 2017 Effect of Corporate Governance, Financial Performance and Environmental Performance on Corporate Social Responsibility Disclosure Daniel

More information

CUSTOMER CRITERIA ANALYSIS FOR EDUCATIONAL ORGANIZATION DESIGN

CUSTOMER CRITERIA ANALYSIS FOR EDUCATIONAL ORGANIZATION DESIGN Proceeding 7 th International Seminar on Industrial Engineering and Management ISSN : 1978-774X CUSTOMER CRITERIA ANALYSIS FOR EDUCATIONAL ORGANIZATION DESIGN Hartomo 1, Catur Siwi Handayaningtyas 2 1,2

More information

THE INFLUENCE OF PROFITABILITY, SOLVENCY, AND AUDITOR S OPINION TO AUDIT REPORT LAG AT COAL MINING COMPANIES

THE INFLUENCE OF PROFITABILITY, SOLVENCY, AND AUDITOR S OPINION TO AUDIT REPORT LAG AT COAL MINING COMPANIES Binus Business Review, 7(2), August 2016, 197-201 DOI: 10.21512/bbr.v7i2.1685 P-ISSN: 2087-1228 E-ISSN: 2476-9053 THE INFLUENCE OF PROFITABILITY, SOLVENCY, AND AUDITOR S OPINION TO AUDIT REPORT LAG AT

More information

ANALYSIS OF RESOURCES-BASED EDUCATION MANAGEMENT AND ITS EFFECT ON SCHOOL ADVANTAGE

ANALYSIS OF RESOURCES-BASED EDUCATION MANAGEMENT AND ITS EFFECT ON SCHOOL ADVANTAGE Agus Rahayu, Suwatno, Amay Suherman, and Ayu Krishna Yuliawati, Analysis of Resources-Based Education Management and Its Effect on School Advantage ANALYSIS OF RESOURCES-BASED EDUCATION MANAGEMENT AND

More information

Forms of Citizens Participation toward Public Service Supervision in Central Java

Forms of Citizens Participation toward Public Service Supervision in Central Java Page23 Forms of Citizens Participation toward Public Service Supervision in Central Java ABSTRACT: Aulia Sholichah Iman Nur Chotimah*, & Idrus Affandi** *&**Indonesia University Of Education, Indonesia

More information

Analysis of Effect of Organizational Culture and Organization Commitment to Performance of PT Aisan Nasmoco Industry Employees

Analysis of Effect of Organizational Culture and Organization Commitment to Performance of PT Aisan Nasmoco Industry Employees Analysis of Effect of Organizational Culture and Organization Commitment to Performance of PT Aisan Nasmoco Industry Employees Agus Arijanto, Muhammad Taufik Economics & Business Faculty, Mercu Buana University

More information

The Development of Indonesia Environmental Performance and Environmental Compliance

The Development of Indonesia Environmental Performance and Environmental Compliance Journal of Accounting Auditing and Business (ISSN: 2614-3844), Volume 1, Issue 1, 2018, 74-85 The Development of Indonesia Environmental Performance and Environmental Compliance Sofik Handoyo Department

More information

M. Afif* 1, Sri Mulyani 1 INTRODUCTION ABSTRACT

M. Afif* 1, Sri Mulyani 1 INTRODUCTION ABSTRACT The importance of accounting, quality of financial statements, and implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) on SME fostered by PT. Telkom TBK

More information

Implementation of Quality Management System of ISO 9001:2008 In Graduate School, Bogor Agricultural University

Implementation of Quality Management System of ISO 9001:2008 In Graduate School, Bogor Agricultural University International Journal of Scientific and Research Publications, Volume 7, Issue 3, March 2017 409 Implementation of Management System of ISO 9001:2008 In Graduate School, Bogor Agricultural University Suprihartono

More information

Keywords: Conversion Period Inventory, Accounts Receivable Collection Period, Suspension Period payable, Current Ratio, Laverage, Size.

Keywords: Conversion Period Inventory, Accounts Receivable Collection Period, Suspension Period payable, Current Ratio, Laverage, Size. Proceeding of the International Seminar and Conference 2015: The Golden Triangle (Indonesia-India-Tiongkok) Interrelations in Religion, Science, Culture, and Economic. University of Wahid Hasyim, Semarang,

More information

LEADERSHIP EFFECTIVENESS MODEL FOR SMALL AND MEDIUM ENTERPRISES (SME)

LEADERSHIP EFFECTIVENESS MODEL FOR SMALL AND MEDIUM ENTERPRISES (SME) LEADERSHIP EFFECTIVENESS MODEL FOR SMALL AND MEDIUM ENTERPRISES (SME) R. Deni Muhammad Danial & Kokom Komariah Univeristas Muhammadiyah Sukabumi, West Java, Indonesia rdmdanial@gmail.com ko2mpuspa@yahoo.com

More information

ANALYSIS OF STAKEHOLDER EFFECTS TOWARDS THE CORPORATE SOCIAL RESPONSIBILITY AND THE DECENTRALIZATION AS MODERATING VARIABLE

ANALYSIS OF STAKEHOLDER EFFECTS TOWARDS THE CORPORATE SOCIAL RESPONSIBILITY AND THE DECENTRALIZATION AS MODERATING VARIABLE Zulkarnaini et al. Special Issue Vol.1 Issue 1, pp. 1025-1039 ANALYSIS OF STAKEHOLDER EFFECTS TOWARDS THE CORPORATE SOCIAL RESPONSIBILITY AND THE DECENTRALIZATION AS MODERATING VARIABLE Zulkarnaini Lhokseumawe

More information

JT Corporate Governance Policy

JT Corporate Governance Policy This is an English translation prepared for reference purpose only. Should there be any inconsistency between the translation and the original Japanese text, the latter shall prevail. Chapter I. General

More information

Ryani Dhyan Parashakti Maula Refahla Management Program, Economics and Business Faculty, Universitas Mercu Buana Jakarta

Ryani Dhyan Parashakti Maula Refahla Management Program, Economics and Business Faculty, Universitas Mercu Buana Jakarta Effect of Motivation and Job Stress on Employee Performance (Case Study of General Support and Marketing Division and Enterprise Service Division of PT Telekomunikasi Indonesia, Tbk.) Ryani Dhyan Parashakti

More information

JURNAL SAINS PEMASARAN INDONESIA Volume XVI, No. 2, September 2017, halaman

JURNAL SAINS PEMASARAN INDONESIA Volume XVI, No. 2, September 2017, halaman JURNAL SAINS PEMASARAN INDONESIA Volume XVI, No. 2, September 2017, halaman 117-125 STUDY ON THE INFLUENCE OF POSITIONING STRATEGY, PRODUCT QUALITY, SERVICE QUALITY AND CORPORATE IMAGE TO DECISION OF SAVING

More information

Impact of Human Resources Knowledge and Skills on SMEs in Medan City, Indonesia

Impact of Human Resources Knowledge and Skills on SMEs in Medan City, Indonesia 2016, Vol.5(3), pp. 95 104. ISSN 2304 1366 http://www.ijmess.com Impact of Human Resources Knowledge and Skills on SMEs in Medan City, Indonesia Rasmulia Sembiring Univesitas Methodist Indonesia, Medan,

More information

Is Strategic Posture and Economic Performance the Determinant of Corporate Social Responsibility Disclosure? Empirical Evidence from Indonesia

Is Strategic Posture and Economic Performance the Determinant of Corporate Social Responsibility Disclosure? Empirical Evidence from Indonesia Is Strategic Posture and Economic Performance the Determinant of Corporate Social Responsibility Disclosure? Empirical Evidence from Indonesia Dwi Orbaningsih 1,2, Bambang Subroto 3, Imam Subekti 3, Erwin

More information

Asian Journal of Distance Education

Asian Journal of Distance Education Asian Journal of Distance Education ABSTRACT : http://www.asianjde.org 2011 The Asian Society of Open and Distance Education ISSN 1347-9008 Asian J D E 2011 vol 9, no 1, pp 35-45 Distance Education for

More information

Sri Harryani. Universitas Gunadarma,

Sri Harryani. Universitas Gunadarma, CUSTOMER RELATIONSHIP MANAGEMENT INFLUENCE ON CUSTOMER VALUE, PRODUCT QUALITY AND SERVICE QUALITY IN IMPROVING CUSTOMER SATISFACTION AND ITS IMPLICATION ON THE CUSTOMER LOYALTY Sri Harryani Universitas

More information

Versi Online tersedia di : JURNAL TECH-E (Online) (Cetak)

Versi Online tersedia di :   JURNAL TECH-E (Online) (Cetak) JURNAL TECH-E - VOL. 1 NO. 2 (2018) Versi Online tersedia di : https://jurnal.buddhidharma.ac.id/index.php/te JURNAL TECH-E 2581-1916 (Online) 2598-7585 (Cetak) Artikel Implementation of Information Technology

More information

THE INLUENCE OF ACCOUNTING KNOWLEDGE AND PERSONALITY TOWARDS THE USE OF ACCOUNTING INFORMATION IN INVESTMENT DECISION MAKING

THE INLUENCE OF ACCOUNTING KNOWLEDGE AND PERSONALITY TOWARDS THE USE OF ACCOUNTING INFORMATION IN INVESTMENT DECISION MAKING THE INLUENCE OF ACCOUNTING KNOWLEDGE AND PERSONALITY TOWARDS THE USE OF ACCOUNTING INFORMATION IN INVESTMENT DECISION MAKING Djuwito STIE Perbanas Surabaya Email: djuwito@perbanas.ac.id Jl. Ngiden Semolo

More information

THE QUALITY OF ACCOUNTING INFORMATION SYSTEM: A CASE OF REGIONAL PUBLIC HOSPITAL MANOKWARI

THE QUALITY OF ACCOUNTING INFORMATION SYSTEM: A CASE OF REGIONAL PUBLIC HOSPITAL MANOKWARI THE QUALITY OF ACCOUNTING INFORMATION SYSTEM: A CASE OF REGIONAL PUBLIC HOSPITAL MANOKWARI Mona Permatasari Mokodompit Fakultas Ekonomi dan Bisnis, Universitas Papua mmokodompit@gmail.com Anik Wuriasih

More information

Lidya Agustina 1 * and Meyliana 1

Lidya Agustina 1 * and Meyliana 1 I J A B E R, Vol. 14, No. 13, (2016): 9327-9341 EMPIRICAL TEST OF THE EFFECT OF COMPANIES WITH ISO 14001 TOWARDS FINANCIAL PERFORMANCE WITH ENVIRONMENTAL PERFORMANCE AS AN INTERVENING VARIABLE (STUDY OF

More information

BULGARIAN CODE FOR CORPORATE GOVERNANCE

BULGARIAN CODE FOR CORPORATE GOVERNANCE BULGARIAN CODE FOR CORPORATE GOVERNANCE February, 2012 Bulgarian National Code For Corporate Governance 1 Table of Contents PREAMBLE... 3 DEFINITIONS:... 4 CORPORATE BOARDS... 5 One-tier System... 5 Two-tier

More information

The Implementation of Competency-Based Human Resource Management in the Company

The Implementation of Competency-Based Human Resource Management in the Company International Journal of Humanities and Social Science Invention ISSN (Online): 2319 7722, ISSN (Print): 2319 7714 Volume 6 Issue 12 December. 2017 PP.17-21 The Implementation of Competency-Based Human

More information

The Influence of Employees Performance Towards Passport Applicant s Satisfaction in Immigration Office Class 1 Bandung

The Influence of Employees Performance Towards Passport Applicant s Satisfaction in Immigration Office Class 1 Bandung IOSR Journal of Business and Management (IOSR-JBM) e-issn: 2278-487X, p-issn: 2319-7668. Volume 18, Issue 11. Ver. VII (November. 2016), PP 36-42 www.iosrjournals.org The Influence of Employees Performance

More information

Action Plan for Biodiversity Research in Europe European Platform for Biodiversity Research Strategy Aims Background

Action Plan for Biodiversity Research in Europe European Platform for Biodiversity Research Strategy Aims Background The mission of the European Platform for Biodiversity Research Strategy (EPBRS) is to ensure that research contributes to halting the loss of biodiversity by 2010. Action Plan for Biodiversity Research

More information

Accounting (ACCT) Courses. Accounting (ACCT) 1

Accounting (ACCT) Courses. Accounting (ACCT) 1 Accounting (ACCT) 1 Accounting (ACCT) Courses ACCT 5001. Accounting for Managerial and Investment Analysis and Planning. 3 Credit Hours. This course presents the concepts of financial and managerial accounting

More information

THE INTERNATIONAL JOURNAL OF BUSINESS & MANAGEMENT

THE INTERNATIONAL JOURNAL OF BUSINESS & MANAGEMENT THE INTERNATIONAL JOURNAL OF BUSINESS & MANAGEMENT Analysis of Factors Influencing Staff Performance at the General Affairs Bureau of the Ministry of Marine Affairs and Fisheries Kus Margono Student, Master

More information

Abstract main thing to. study is 50. volume of. packaging with a volume. established IDR 75,000. seen from the. figure below: Figure 1

Abstract main thing to. study is 50. volume of. packaging with a volume. established IDR 75,000. seen from the. figure below: Figure 1 Consumer Preferences for Attributes of Interest of Honey Products Christina Whidya Utami 1 & Steven Willyanto Harjono 1 1 Ciputra University, Surabaya, Indonesia Correspondence: Christina Whidya Utami,

More information

Good Corporate Governance Charter. Chapter 1 Definition, Background and Benefit of GCG. Article 100 Definition

Good Corporate Governance Charter. Chapter 1 Definition, Background and Benefit of GCG. Article 100 Definition Good Corporate Governance Charter Chapter 1 Definition, Background and Benefit of GCG Article 100 Definition GCG is a relationship pattern between management with its stakeholders, management with board

More information

THE EFFECT OF COMMITMENT TO THE PRINCIPLES COSO CONTROL IN REDUCING THE CONTROL RISK

THE EFFECT OF COMMITMENT TO THE PRINCIPLES COSO CONTROL IN REDUCING THE CONTROL RISK International Journal of Economics, Commerce and Management United Kingdom Vol. V, Issue 5, May 2017 http://ijecm.co.uk/ ISSN 2348 0386 THE EFFECT OF COMMITMENT TO THE PRINCIPLES COSO CONTROL IN REDUCING

More information

2nd Annual International Conference on Accounting and Finance (AF 2012)

2nd Annual International Conference on Accounting and Finance (AF 2012) Available online at www.sciencedirect.com Procedia Economics and Finance 2 ( 2012 ) 157 166 2nd Annual International Conference on Accounting and Finance (AF 2012) Corporate governance mechanism and the

More information

The Influence of Price Offers for Procurement of Goods and Services on the Quality of Road Constructions

The Influence of Price Offers for Procurement of Goods and Services on the Quality of Road Constructions ISSN (e): 2250 3005 Volume, 07 Issue, 05 May 2017 International Journal of Computational Engineering Research (IJCER) The Influence of Price Offers for Procurement of Goods and Services on the Quality

More information

Effect of Salary, Work Facilities and Work Relationship to Increase Employee Disciplinary (Study on Pondok Pesantren Sunan Bonang Surabaya)

Effect of Salary, Work Facilities and Work Relationship to Increase Employee Disciplinary (Study on Pondok Pesantren Sunan Bonang Surabaya) Effect of Salary, Work Facilities and Work Relationship to Increase Employee Disciplinary (Study on Pondok Pesantren Sunan Bonang Surabaya) Hafidulloh Lecturer of Sekolah Tinggi Ilmu Ekonomi Yapan - Surabaya

More information

GIVING INCENTIVES TO INCREASE MOTIVATION AND EMPLOYEE WORK PERFORMANCE AT NOVOTEL NGURAH RAI AIRPORT

GIVING INCENTIVES TO INCREASE MOTIVATION AND EMPLOYEE WORK PERFORMANCE AT NOVOTEL NGURAH RAI AIRPORT GIVING INCENTIVES TO INCREASE MOTIVATION AND EMPLOYEE WORK PERFORMANCE AT NOVOTEL NGURAH RAI AIRPORT Gus Manik Eka Adnyana 1, I Ketut Suparta 2, I Gusti Made Wendri 3 Tourism Department, Politeknik Negeri

More information

European Journal of Business and Management ISSN (Paper) ISSN (Online) Vol.9, No.34, 2017

European Journal of Business and Management ISSN (Paper) ISSN (Online) Vol.9, No.34, 2017 An Analysis of The Influence of Discipline, Motivation and Work Environment on the Employees Performance of Workers Social Security Agency, Medan Branch Sagita Lades Bontor 1* Nazarudin Matondang 2 Sutarman

More information

CORPORATE GOVERNANCE AND INTERNET FINANCIAL REPORTING IN INDONESIA (An Empirical Study on Indonesian Manufacturing Companies)

CORPORATE GOVERNANCE AND INTERNET FINANCIAL REPORTING IN INDONESIA (An Empirical Study on Indonesian Manufacturing Companies) The International Journal of Accounting and Business Society 36 CORPORATE GOVERNANCE AND INTERNET FINANCIAL REPORTING IN INDONESIA (An Empirical Study on Indonesian Manufacturing Companies) Abeir H. hezadeen

More information

Currently offered as an international partner program and open only to students affiliated with the international partner institution.

Currently offered as an international partner program and open only to students affiliated with the international partner institution. Accounting, M.S. 1 Accounting, M.S. FOX SCHOOL OF BUSINESS AND MANAGEMENT (http://www.fox.temple.edu) About the Program Currently offered as an international partner program and open only to students affiliated

More information

ANALYSIS OF TALENT DEVELOPMENT INFLUENCE ON EMPLOYEE PRODUCTIVITY AT HR CENTRE BANDUNG PT. TELEKOMUNIKASI INDONESIA 2011

ANALYSIS OF TALENT DEVELOPMENT INFLUENCE ON EMPLOYEE PRODUCTIVITY AT HR CENTRE BANDUNG PT. TELEKOMUNIKASI INDONESIA 2011 THE INDONESIAN JOURNAL OF BUSINESS ADMINISTRATION Vol. 1, No. 1, 2012: 28-33 ANALYSIS OF TALENT DEVELOPMENT INFLUENCE ON EMPLOYEE PRODUCTIVITY AT HR CENTRE BANDUNG PT. TELEKOMUNIKASI INDONESIA 2011 Yuni

More information

COBIT 5.0: Capability Level of Information Technology Directorate General of Treasury

COBIT 5.0: Capability Level of Information Technology Directorate General of Treasury COBIT 5.0: Capability Level of Information Technology Directorate General of Treasury Dian Utami Setya 1, Wella 2 Department of Information System, Faculty of Engineering and Informatics, Universitas Multimedia

More information

The Influence of Incentive and Motivation toward the Employee Achievement (A Case Study on Ganesha Operation in Tebing Tinggi)

The Influence of Incentive and Motivation toward the Employee Achievement (A Case Study on Ganesha Operation in Tebing Tinggi) Human Journals Research Article January 2018 Vol.:8, Issue:3 All rights are reserved by Yomeini Margareth Sagala The Influence of Incentive and Motivation toward the Employee Achievement (A Case Study

More information

The Effect of Job Characteristics and Compensation to Work Satisfaction and Organization Commitment on All Lpd Kerambitan Tabanan

The Effect of Job Characteristics and Compensation to Work Satisfaction and Organization Commitment on All Lpd Kerambitan Tabanan Research Available Online at www.ijcrr.in International Journal of Contemporary Research and Review ISSN 0976 4852 CrossRef DOI: https://doi.org/10.15520/ijcrr/2018/9/03/462 March, 2018 Volume 09 Issue

More information

Analysis of Employee Engagement to Improve the Performance of Retail Risk Group PT Bank Mandiri

Analysis of Employee Engagement to Improve the Performance of Retail Risk Group PT Bank Mandiri Analysis of Employee Engagement to Improve the Performance of Retail Risk Group PT Bank Mandiri Artody Wiseto * Aida Vitayala Hubeis Dadang Sukandar School of Management And Business, Bogor Agricultural

More information

Effect Of Locus Of Control And Organizational Culture Employee Satisfaction Lg Electronic Indonesia

Effect Of Locus Of Control And Organizational Culture Employee Satisfaction Lg Electronic Indonesia IOSR Journal of Business and Management (IOSR-JBM) e-issn: 2278-487X, p-issn: 2319-7668. Volume 17, Issue 12.Ver. II (Dec. 2015), PP 34-39 www.iosrjournals.org Effect Of Locus Of Control And Organizational

More information

Eurasia: Economics & Business, 2(8), February 2018 DOI

Eurasia: Economics & Business, 2(8), February 2018 DOI UDC 331 STRATEGIC PLANNING OF HUMAN RESOURCES DEVELOPMENT: A STUDY OF HUMAN RESOURCE DEVELOPMENT INDUSTRY AT EDUCATION AND TRAINING CENTER OF THE MINISTRY OF INDUSTRY (INDONESIA) Adrianto Adiar*, Saleh

More information

Factors of Opportunity Awareness in Family Business Successor Generation at Surabaya

Factors of Opportunity Awareness in Family Business Successor Generation at Surabaya Factors of Opportunity Awareness in Family Business Successor Generation at Surabaya Carolina Novi Mustikarini Universitas Ciputra Surabaya, Indonesia DOI: 10.6007/IJARBSS/v7-i12/3742 URL: http://dx.doi.org/10.6007/ijarbss/v7-i12/3742

More information

STRATEGY OF DEVELOPMENT ON CORE COMPETENCIES IN IMPROVING COMPETITIVENESS OF COCOA IN MAMUJU REGENCY, WEST SULAWESI PROVINCE

STRATEGY OF DEVELOPMENT ON CORE COMPETENCIES IN IMPROVING COMPETITIVENESS OF COCOA IN MAMUJU REGENCY, WEST SULAWESI PROVINCE STRATEGY OF DEVELOPMENT ON CORE COMPETENCIES IN IMPROVING COMPETITIVENESS OF COCOA IN MAMUJU REGENCY, WEST SULAWESI PROVINCE Maat Pono, University of Hasanuddin Palmarudi Mappigau, University of Hasanuddin

More information

First draft received: 5 January 2017 Final proof received: 28 August 2017

First draft received: 5 January 2017 Final proof received: 28 August 2017 THE INFLUENCE OF LOCUS OF CONTROL, SELF-EFFICACY, AND ACCOUNTING ACHIEVEMENT LEARNING ON ACCOUNTING CAREER MATURITY OF THE TWELFTH GRADE STUDENTS OF THE ACCOUNTING PROGRAM IN PRIVATE VOCATIONAL HIGH SCHOOLS

More information