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Corporate Environmental Responsibility, Growth and Life Cycle of Cash Holding Andi Aditya Hardinto; Juniati Gunawan; Idrianita Anis
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4862

Abstract

This writing examines the effect of environmental responsibility, growth and company life cycle on cash holding – In this study, the use of secondary data in the form of annual report of manufacturing companies obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id), a sustainability report that can be obtained through the company's website and GRI-Database during the 2018-2020 period with a total sample of 195 samples. The results of multiple linear regression analysis can be concluded, that environmental responsibility affect cash holding negatively, growth has a positive influence direction on cash holding and the Company's life cycle in the stagnant stage has a positive effect on cash holding.
Family Ownership and Political Costs on Manufacturing Company Performance in Indonesia 2016-2020 Akbar Evandio; Juniati Gunawan; Idrianita Anis
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4616

Abstract

The issue of family proprietorship and political expenses on the presentation of assembling organizations is a fascinating conversation to study. This sort of study is quantitative exploration. The independent factors in this study incorporate family proprietorship and political expenses, while the dependent variable is organization performance. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results show that family ownership has a positive influence on company performance and political costs have a negative effect on company performance. Simultaneously, family ownership and political costs have a significant affect company performance with the commitment of R2 worth of 22.10%.
Contingent Factors that Influence the Accounting Information System Quality and Environmental Management Accounting Adoption among Companies in Indonesia Aulia Tri Utama; Idrianita Anis; Juniati Gunawan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6201

Abstract

Environmental management accounting has received increasing interest in recent years. However, despite increasing interest, reference concerning the current state of environmental management accounting development remain scarce. The objective of the research presented here is to extend current knowledge by investigating whether accounting information system design could be used to develop a greater understanding of environmental management accounting use by Indonesian organisations. A research framework was developed from contingency theory to identify the circumstances under which organisations were more likely to develop a sophisticated accounting information system design and ultimately to investigate its impact to environmental management accounting activities. In order to test this framework, a web-based survey of Indonesian accountants in business was conducted. This research exploits the quantitative research methodology to understand the relationship between contingent factors, which are firm size, firm age, organizational structure, uncertainty environment, and manager profile that influence accounting information system design and environmental management accouting practice among various companies in Indonesia. The survey was conducted on companies located in Jabodetabek area. 100 questionnaires were received from various companies and the finding highlights that the firm age, environment uncertainty, and manager experience significantly affect accounting information system quality and environmental management accounting practice. In light of the results, it would also be valuable to employ qualitative research methods and attempt to develop a deeper understanding as to why such lack of engagement is the case.