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All Journal Vokasi: Jurnal Riset Akuntansi Journal of Educational Study
Savitri, Ni Luh Asri
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Pengungkapan Environmental, Social, Governance (ESG), dan Eco-efficiency Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024) Anggarista, Made Meila; Dewi, Ni Wayan Yulianita; Savitri, Ni Luh Asri
Journal of Educational Study Vol. 4 No. 2 (2024): December
Publisher : English Education Department STKIP Agama Hindu Singaraja

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan environmental, pengungkapan social, pengungkapan governance, dan Eco-efficiency terhadap nilai perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2024. Populasi yang digunakan dalam penelitian ini adalah 69 perusahaan. Teknik pengumpulan sampel dalam penelitian ini menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh sampel sebanyak 10 perusahaan, total keseluruhan sampel sebanyak 40 sampel. Teknik pengumpulan data yaitu studi kepustakaan dan studi dokumen. Analisis data menggunakan analisis regresi linear berganda dengan bantuan software SPSS versi 26. Hasil analisis menunjukkan bahwa pengungkapan environmental, pengungkapan social, dan pengungkapan governance berpengaruh signifikan terhadap nilai perusahaan. Sedangkan Eco-efficiency tidak berpengaruh signifikan terhadap nilai perusahaan yang diproksikan oleh Price to Book Value (PBV).
Pengaruh Anti-Fraud Awareness dan Big Five Personality Traits terhadap Kecenderungan Accounting Fraud: Studi pada Pengelola Bumdes Se-Kabupaten Buleleng Diantari, Ketut Risma; Prayudi, Made Aristia; Savitri, Ni Luh Asri
Vokasi : Jurnal Riset Akuntansi Vol. 14 No. 3 (2025): Vokasi: Jurnal Riset Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v14i3.97935

Abstract

The purpose of this research is to find out the influence of anti-fraud awareness and big five personality traits on the tendency of accounting fraud in BUMDes managers in Buleleng Regency. In the sampling process, purposive sampling techniques are used where BUMDes that meet the criteria are 34 BUMDes involving 100 respondents. This research uses a quantitative approach with instruments in the form of questionnaires measured using a five-point Likert scale and the data is then processed using SPSS version 22 software and the tests carried out include descriptive statistical tests, data quality tests, classical assumptions tests, and hypothesis tests. The results of this study show: (1) Anti-fraud awareness has a significant negative effect on the tendency of accounting fraud. (2) Openness to experience has a significant negative effect on the tendency of accounting fraud. (3) Consientiousness does not have a significant effect on the tendency of accounting fraud. (4) Extraversion has a significant positive effect on the tendency of accounting fraud. (5) Agreeableness has a significant negative effect on the tendency of accounting fraud. (6) Neuroticism has a significant negative effect on the tendency of accounting fraud. Keywords : anti-fraud awareness, big five personality traits, tendency of accounting fraud
Co-Authors Anggarista, Made Meila Diantari, Ketut Risma Made Aristia Prayudi Ni Wayan Yulianita Dewi