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All Journal Journal of Economics, Business, and Government Challenges Borobudur Accounting Review
Naufal Afif
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Economics, Econometrics & Finance Social Sciences

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Pengaruh pengendalian internal, moralitas individu, ketaatan aturan akuntansi, personal culture dan asimetri informasi terhadap kecurangan akuntansi Sandra yulia Puspitasari; Muji Mranani; Naufal Afif
Borobudur Accounting Review Vol 3 No 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.8795

Abstract

Abstrak Di Indonesia, kasus kecurangan akuntansi menjadi masalah serius karena kasus kecurangan akuntansi terus meningkat setiap tahunnya. Penelitian ini dilakukan untuk menguji pengaruh pengendalian internal, moralitas individu, ketaatan aturan akuntansi, personal culture dan asimetri informasi terhadap kecurangan akuntansi pada OPD Kabupaten Magelang. Penelitian ini merupakan penelitian kuantitatif. Sumber data dalam penelitian ini menggunakan data primer yang diperoleh melalui kuesioner. Teknik pengambilan sampel dalam penelitian ini menggunakan Teknik purposive sampling, sehingga sampel penelitian diperoleh sebanyak 66 responden yang merupakan pegawai bagian keuangan/akuntansi pada OPD Kabupaten Magelang. Penelitian ini menggunakan Teknik analisis kuantitatif dengan aplikasi IBM SPSS versi 20 yang meliputi uji statistik deskriptif, uji validitas, uji reliabilitas, Analisa regresi linear berganda, uji koefisien determinan (adjusted R²), uji F (goodness of fit test), uji statistik t (t-test). Berdasarkan pengujian yang telah dilakukan, hasil penelitian menunjukkan bahwa moralitas individu dan asimetri informasi berpengaruh positif terhadap kecurangan akuntansi, sementara ketaatan aturan akuntansi, dan personal culture berpengaruh negatif terhadap kecurangan akuntansi, dan Pengendalian internal internal tidak berpengaruh terhadap kecurangan akuntansi Kata Kunci: Pengendalian Internal; Moralitas Individu; Ketaatan Aturan Akuntansi; Personal Culture; Asimetri Informasi; Kecurangan Akuntansi
The Impact of ESG Performance on Firm Value: A Study of High and Low Profile Industries in Southeast Asia Utami, Martiana Riawati; Naufal Afif
Journal of Economics, Business, and Government Challenges Vol. 8 No. 1 (2025): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v8i1.1523

Abstract

The objective of this study is to gather empirical evidence on the relationship between environmental, social and governance performance (ESG performance) and firm value. The study also aims to identify any differences in ESG performance on firm value between high-profile and low-profile industry types. The research sample has been divided based on the type of high-profile and low-profile industry, in order to ascertain the relationship between ESG performance and firm value, with the aim of identifying any differentiating variables. The study utilises a sample comprising companies listed on the Stock Exchange of Thailand, Bursa Malaysia, Singapore Exchange, Philippine Exchange and Indonesia Stock Exchange between 2014 and 2019. The sample was selected using the purposive sampling method. The data analysis employs panel data regression analysis using the Generalised Least Squares (GLS) method. The findings of this study demonstrate that ESG performance has a positive impact on firm value. Furthermore, the ESG performance of companies in the high-profile industry type has the potential to influence the growth of firm value. This research offers insights that can inform the decision-making processes of companies seeking to implement sustainability-related programmes and operational mechanisms through ESG performance. Additionally, it provides a valuable resource for investors considering sustainability information when making investment decisions.
Co-Authors Muji Mranani Sandra yulia Puspitasari Utami, Martiana Riawati