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All Journal International Journal of Public Budgeting, Accounting and Finance Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Kemal, Lainatusshifa
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Economics, Econometrics & Finance

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FACTORS AFFECTING THE COMPLETENESS OF FINANCIAL STATEMENTS WITH FIRM SIZES AS MODERATING VARIABLES IN NON-FINANCIAL COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) Kemal, Lainatusshifa
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.442 KB)

Abstract

The objective of this study was to analyse the effect of leverage (DER), liquidity (CR), profitability (ROA), Public Shares, and Firm Age on the completeness of financial statement disclosure with firm size as a moderating variable. The population in this study is non-financial companies listed on the Indonesia Stock Exchange during the 2015-2017 period. The total sample in this study were 116 companies for three years in a row so that the total number of observations was 348. The research data analysis model used the Partial Least Square (PLS) approach using STATCAL software. The results of this study indicate that liquidity (CR) has a significant negative effect and public shares have a significant positive effect on the completeness of financial statement disclosure, while leverage (DER), profitability (ROA) and firm age have no effect on the completeness of financial statement disclosure. Firm size can significantly moderate the profitability and public share variables on the completeness of financial statement disclosures, but there is no significant effect between leverage, liquidity, and age of the company on the completeness of financial statement disclosures in non-financial companies listed on the Stock Exchange.
Restaurant Green Accounting Policy to Support Sustainable Tourism In Samosir District, Lake Toba Kemal, Lainatusshifa; Purba, Asra Idriyansyah; Rahma, Annisa Alifa
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3487

Abstract

This study aims to analyze the restaurant green accounting policy in restaurants in Samosir Regency, Lake Toba, in supporting sustainable tourism. Green accounting plays an important role in recording and reporting environmental aspects in the restaurant business, which is an integral part of the tourism ecosystem. This study examines the influence of Corporate Social Responsibility (CSR), management support, and community support on the implementation of green accounting in these restaurants. Using a mix method approach (qualitative and quantitative), data were collected from 71 restaurants in the area. The results showed that CSR, management support, and community support have a significant influence on the implementation of green accounting , which ultimately supports sustainable tourism in Samosir Regency. This study provides important insights for restaurant business actors and stakeholders in designing environmentally friendly and sustainable tourism policies.
Green Accounting Policy for Water Transportation Services to Support Sustainable Tourism in the Lake Toba Area Triana, Windi; Kemal, Lainatusshifa; Rahma, Annisa Alifa
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3500

Abstract

The Lake Toba area is not only an important tourism attraction in Indonesia, but also one of the five super priority tourist destinations that the Ministry of Tourism and Creative Economy focuses on, namely Lake Toba, Likupang, Borobudur, Mandalika, and Labuan Bajo. However, the rapid growth of tourism in the region has led to increased pressure on the environment and ecosystem of Lake Toba, including the negative impact of the water transportation sector which has the potential to damage the environment. The purpose of this study is to obtain the relationship between the green accounting policy of water transportation services and its driving factors including CSR programs for water transportation services, management support, and community support. The research methods used in this study are data collection on 65 samples of water transportation services, literature study, identifying problems, pre-processing, analyzing data, data analysis results, final evaluation, research approach with a mix method (qualitative and quantitative). Based on the results of the qualitative test of Nvivo data processing, the concept of green accounting policy carried out by water transportation business actors in Lake Toba tourist destinations is environmentally friendly technology, community support, management support and corporate social responsibility activities. This result is supported by the results of a quantitative test, namely the determination coefficient test where community support, management support and corporate social responsibility have an effect on green accounting policies.
Co-Authors Purba, Asra Idriyansyah Rahma, Annisa Alifa Windi Triana