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Effect of Environmental, Social, and Governance Disclosures on Organizational Visibility: Empirical Study of Non-Financial Companies Listed on the Indonesia Stock Exchange Rizki Chairani; Zuraida Zuraida
Indonesian Journal of Sustainability Accounting and Management Vol 5, No 2 (2021): December 2021 Article-in-Press
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.476

This study investigates the effect of environmental, social, and governance (ESG) disclosures on the organizational visibility of 25 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period of 2015–2019. We posit that ESG disclosure generally affects these firms positively. Our sample consists of 125 firm-year observations of the companies’ sustainability reports, as well as their coverage in the form of news and articles produced by national media. We measure visibility based on the number of media reports received by each of these corporations. Their ESG performances are scored according to the index issued by the Indonesian Ministry of Environment and Forestry. We employed multiple linear regression analysis to test our hypothesis. Our research demonstrates significant positive effects of the ESG in the aggregate and in the individual component of disclosures on organizational visibility. These results align with both the legitimacy theory in recognizing the social contract between a business and society and the stakeholder theory in acknowledging the relationships between a business and its customers, suppliers, investors, and others. Both theories underline and emphasize the importance of organizational behavior for ESG activities. Our study contributes to the vibrant and extensive ongoing debates in the organizational visibility literature regarding corporate ESG disclosure.

ANALISIS KINERJA ANGGARAN PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN BIREUEN Rahmah Rahmah; Zuraida Zuraida; Syukriy Abdullah
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 3, No 2 (2017): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

This study aims to analyze the budget performance of the Regency Work Unit (SKPK) in Bireuen District. All 51 SKPK in Bireuen District during the period of 2013-2015 were investigated. The secondary data utilized in this study were gathered from the District Revenue and Expenditure Budgets(APBK) translation documents, Qanun on the APBK Revision and the Qanun on Accountability Report of APBK in the SKPK Bireuen District. Based on the s descriptive analysis method, the study documented that the greater the budget absorption rate would lead to the more optimal the budget performance, while the lower the level of budget absorption, the lower the budget performance of the SKPK of Bireuen District. The highest percentage of SKPK budget absorption for three years from 2013-2015 is the MPU secretariat with an average of 99.50%, the Executive Agency for Counseling and Food Security. Meanwhile, SKPK with the lowest budget absorption is the Office of Youth and Sports (86.66%) and Education and Training Personnel Board (86.46%) and Agency Mining and Energy (88.81%) and the Office of Dayah Education and Empowerment (80.47%).Penelitian ini bertujuan untuk menganalisis kinerja anggaran pada Satuan Kerja Perangkat Kabupaten (SKPK) pada Kabupaten Bireuen. Penelitian dilakukan pada 34 SKPK pada Kabupaten Bireuen selama periode 2013-2015. Jenis data yang digunakan adalah data sekunder, data tersebut sudah tersedia berupa dokumen penjabaran APBK, Qanun Perubahan APBK dan Qanun tentang Laporan Pertanggungjawaban APBK pada SKPK Kabupaten Bireuen. Penelitian ini menggunakan metode analisis deskriptif. Hasil penelitian menunjukkan bahwa Semakin besar tingkat penyerapan anggaran semakin optimal kinerja anggaran, dan sebaliknya semakin rendah tingkat penyerapan anggaran semakin rendah pula kinerja anggaran pada SKPK Kabupaten Bireuen. Persentase serapan anggaran SKPK paling tinggi selama tiga tahun dari tahun 2013-2015 adalah sekretariat MPU dengan rata-rata 99,50%, Badan pelaksana Penyuluhan dan Ketahanan Pangan. Sementara SKPK yang serapan anggarannya paling rendah yaitu Dinas Pemuda dan Olah Raga (86,66%) dan Badan Kepegawaian Pendidikan dan pelatihan (86,46%) dan Dinas Pengairan, Pertambangan dan energi (88,81%) dan Kantor Pemberdayaan dan Pendidikan Dayah (80,47%).

PENGARUH SISTEM PENGENDALIAN INTERN, TEKNOLOGI INFORMASI, KUALITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA SATKER DI LINGKUNGAN KEMENTERIAN AGAMA KABUPATEN ACEH UTARA) Liza Mutiana; Yossi Diantimala; Zuraida Zuraida
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 3, No 2 (2017): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

This study aims to examine the effect of the internal control systems, information technology, human resource quality and organizational commitment on the quality of financial reports on the work unit in the Ministry of Religious Affairs of North Aceh Regency either simultaneously or partially. The population of this study is all work unit in the Ministry of Religious Affairs of North Aceh Regency as many as 53 work units. The type of investigation conducted is causal study, with the time used in data collection is cross-sectional, and the analysis unit is organizational. Sources of data used are primary data, obtained through the distribution of questionnaires to KPA and Preparer of financial reports as respondents. Data analysis technique in testing the hypothesis of this study using multiple linear regression analysis technique is a statistical technique used to test the influence between two or more variables and to see the effect of partial and simultaneous. The result of the research shows that internal control system, information technology, human resource quality and organizational commitment have effect on financial report quality at satker in Ministry of Religious Affairs of North Aceh Regency either simultaneously or partially.Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian intern, teknologi informasi, kualitas sumber daya manusia dan komitmen organisasi terhadap kualitas laporan keuangan pada satker di lingkungan Kementerian Agama Kabupaten Aceh Utara baik secara simultan maupun parsial. Populasi penelitian ini adalah seluruh satker di lingkungan Kementerian Agama Kabupaten Aceh Utara sebanyak 53 satker. Adapun jenis investigasi yang dilakukan adalah jenis studi kausalitas (causal study), dengan waktu yang digunakan dalam pengumpulan data adalah cross-sectional, danunit analisis adalah organisasional. Sumber data yang digunakan adalah data primer, yang diperoleh melalui penyebaran kuesioner kepada KPA dan penyusun laporan keuangan selaku responden. Teknik analisis data dalam menguji hipotesis penelitian ini menggunakan teknik analisis regresi linier berganda yang merupakan teknik statistik yang digunakan untuk menguji pengaruh antara dua atau lebih variabel dan untuk melihat pengaruh secara parsial dan simultan. Hasil penelitian menunjukkan bahwa bahwa sistem pengendalian intern, teknologi informasi, kualitas sumber daya manusia dan komitmen organisasi berpengaruh secara bersama-sama terhadap kualitas laporan keuangan pada satker di lingkungan Kementerian Agama Kabupaten Aceh Utara baik secara simultan maupun parsial.

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Evi Mutia; Zuraida Zuraida; Devi Andriani
Jurnal Telaah dan Riset Akuntansi Vol 4, No 2 (2011): Jurnal Telaah & Riset Akuntansi
Publisher : Program Magister Akuntansi Unsyiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.489 KB)

This study aims to examine and analyses about the effect of company size, profitability and size of board of commissioner on the corporate social responsibility disclosure. The type of data used are secondary data, the data used are the annual report to manufacturing companies listed in Indonesia Stock Exchange (BEI) period 2006-2008. This study aims to examine and analyses about the effect, variables simultaneously test or the test individual effect of company size, profitability and size of board of commissioner on the corporate social responsibility disclosure.This research indicates that (1) company size, profitability and size of board of commissioner have a significant influence on the corporate social responsibility disclosure. (2) Company size have a significant influence on the corporate social responsibility disclosure.(3) Profitability have not a significant influence on the corporate social responsibility disclosure.(4)size of board of commissioner have a significant influence on the corporate social responsibility disclosure.Keywords: Company Size, Profitability, Size Of Board Of Commisioner and Corporate Social Responsibility Disclosure

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN ASING TERHADAP BIAYA Lia Risman; Zuraida Zuraida
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.22012

This study aims to determine the effect of managerial ownership, institutional ownership, and foreign ownership on agency costs in non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The independent variables are managerial ownership, institutional ownership, and foreign ownership. The dependent variable is the agency cost which is proxied as sales and general administration expenses. This study uses secondary data in the form of annual financial reports of non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The sample in this study consisted of 64 non-financial companies which were taken using a purposive sampling method. Data analysis used multiple linear regression analysis. The results of this study indicate that managerial ownership, institutional ownership and foreign ownership have a significant negative effect on agency costs.

The Effect of Financial Compensation, Performance Assessment, and Competencies on the Performance of High School Teachers Khairiah Khairiah; Zuraida Zuraida; Heru Fahlevi
AL-ISHLAH: Jurnal Pendidikan Vol 15, No 2 (2023): AL-ISHLAH: Jurnal Pendidikan
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35445/alishlah.v15i2.2742

This study aims to examine the effect of financial compensation, performance appraisal, and competence on the performance of senior high school teachers in Banda Aceh City. The research was conducted in a senior high school in Banda Aceh City. The population of this study was 30 high school seniors consisting of 19 senior high schools, 6 vocational high schools, 3 state madrasah aliyah, and 2 integrated dayah. This study uses a mixed method. The research data was obtained by distributing questionnaires and interviews. The data is then analyzed quantitatively and qualitatively. The results of the study showed that 1) The results of quantitative calculations, financial compensation and teacher competence jointly affect teacher performance, but performance appraisal does not affect the performance of senior high school teachers in Banda Aceh City. Partially, there is an effect of financial compensation and teacher competence on the performance of high school teachers in Banda Aceh City. However, there is no effect of performance appraisal on the performance of senior high school teachers in Banda Aceh City. 2) Qualitatively, the results of interviews with principals showed financial compensation and teacher competence. Meanwhile, teacher performance appraisal only affects teacher performance if there is feedback and supervision from the principal. According to school principals, other factors that influence teacher performance are internal and external factors, namely the motivation and character of teachers, which are supported by the leadership and work environment.

Effects of Environmental, Social, and Governance Disclosures on Organizational Visibility: Empirical Study of Non-Financial Companies Listed on the Indonesia Stock Exchange Rizki Chairani; Zuraida Zuraida
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.476

This study investigates the effect of environmental, social, and governance (ESG) disclosures on the organizational visibility of 25 non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period of 2015–2019. We posit that ESG disclosure generally affects these firms positively. Our sample consists of 125 firm-year observations of the companies’ sustainability reports, as well as their coverage in the form of news and articles produced by national media. We measure visibility based on the number of media reports received by each of these corporations. Their ESG performances are scored according to the index issued by the Indonesian Ministry of Environment and Forestry. We employed multiple linear regression analysis to test our hypothesis. Our research demonstrates significant positive effects of the ESG in the aggregate and in the individual component of disclosures on organizational visibility. These results align with both the legitimacy theory in recognizing the social contract between a business and society and the stakeholder theory in acknowledging the relationships between a business and its customers, suppliers, investors, and others. Both theories underline and emphasize the importance of organizational behavior for ESG activities. Our study contributes to the vibrant and extensive ongoing debates in the organizational visibility literature regarding corporate ESG disclosure.

Dividend Payout Ratio, Free Cash Flow, and Share Repurchases in Indonesian Listed Companies Hidayatun Lisa; Zuraida Zuraida
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.1017

The primary objective of this research is to examine the impact of the dividend payout ratio and free cash flow on share repurchases in Indonesian companies listed on the Indonesia Stock Exchange between 2016 and 2020. The study focuses on companies that engaged in share repurchases during the specified period. A purposive sampling technique was employed, resulting in a sample size of 36 share repurchase instances for the purpose of analysis. The financial statements of these companies were utilized as the data source, and a multiple linear regression analysis was conducted. The results of the study reveal a significant positive relationship between both the dividend payout ratio and free cash flow and share repurchases. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dividend payout ratio dan free cash flow terhadap share repurchases pada perusahaan yang tercatat di Bursa Efek Indonesia selama periode 2016-2020. Populasi dalam penelitian ini terdiri dari perusahaan yang terdaftar di Bursa Efek Indonesia yang melakukan pembelian kembali saham selama periode penelitian. Sampel penelitian ini terdiri dari 36 kegiatan pembelian kembali saham yang dilakukan selama periode penelitian. Data dalam penelitian ini dikumpulkan dari laporan keuangan perusahaan dan dianalisis menggunakan regresi linear berganda. Temuan dari penelitian ini menunjukkan adanya pengaruh positif dan signifikan baik dari rasio pembayaran dividen maupun arus kas bebas terhadap pembelian kembali saham.

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