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Sri Suranta
Fakultas Ekonomi dan Bisnis UNS
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Pengaruh Earnings Management terhadap Corporate Environmental Responsibility Disclosure dengan Mekanisme Corporate Governance sebagai Variabel Pemoderasi (Studi Empiris Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2011) Marlina Eka Setyorini; Sri Suranta
Jurnal Akuntansi dan Bisnis Vol 15, No 2 (2015)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3607.905 KB) | DOI: 10.20961/jab.v15i2.182

Abstract

This study examines the effect of earnings management on corporate environmental responsibility disclosure with corporate governance mechanisms as a moderating variable in the relationship. Corporate governance mechanisms in this study is proxied by four variables: the proportion of independent commissioner, the number of audit committee members, institutional ownership, and managerial ownership. This study is also to uses profitability, leverage, and firm size as a control variables. Earnings Management in this research is measured using Eckel Index (1981). This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2008-2011. Data were obtained from the annual report, the company's official website, the financial statements, and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange. Samples were obtained using a purposive sampling method. Hypothesis testing method used is multiple regression analysis with dummy variables. There is a 48 company per years that meet the criteria of the study sample. The results of this study indicate that the independent commissioner, audit committee and managerial ownership has no significant effect in moderating the effect of earnings management on corporate environmental responsibility disclosure. Meanwhile, influential institutional ownership significantly. Two of the three control variables used in this study, namely profitability and leverage doesn’t have a significant influence on the effect of earnings management on corporate environmental responsibility disclosure, while the influence of institutional ownership has a significant influence on the effects of earnings management to corporate environmental responsibility disclosure.
IPTEK BAGI DESA BERBASIS SISTEM APLIKASI AKUNTANSI MENUJU DESA WIRAUSAHA Putri Nugrahaningsih; Sri Suranta
SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Vol 7, No 1 (2018)
Publisher : LPPM UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/semar.v7i1.21406

Abstract

Penelitian ini bertujuan untuk mendorong terciptanya aparatur pemerintahan desa yang mampu, terampil, dan profesional dalam pengelolaan Dana Desa, sehingga  pemanfaatan dana tersebut lebih optimal. Selain Sumber daya Manusia yang handal juga harus dibekali prasarana penunjang Iptek. Metoda penelitian yang digunakan adalah deskriptif kualitatif, dengan teknik pengumpulan data meliputi focus group discussion, in-depth interview, observasi dan dokumentasi di desa Bulusulur, Kabupaten Wonogiri.Hasil penelitian menemukan bahwa implementasi Dana Desa dilakukan dengan Pembentukan Badan Usaha Milik Desa (BUMDes) yang memiliki empat unit Usaha. Untuk menjawab kebutuhan BUMDes akan akuntabilitas, transparansi, dan informasi, maka diimplementasikan Program aplikasi Sistem Informasi Akuntansi Keuangan BUMDes berbasis website untuk kemudahan penginputan dan pengolahan segala data transaksi keuangan, serta penyusunan pelaporan keuangan BUMDes. Aplikasi ini dikembangkan sebagai dedikasi untuk mendorong terbangunnya keterbukaan informasi publik di Indonesia untuk tata kelola keuangan BUMDes yang makin profesional, akuntabel, dan transparan.
Co-Authors Marlina Eka Setyorini Putri Nugrahaningsih