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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Al-Iqtishad
Emrinaldi Nur DP
Riau University
Economics, Econometrics & Finance Social Sciences

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An investigation of the effect of accounting controls, budget goal clarity, mental model implementation on accountability of government performance Enny Susilowati Mardjono; Emrinaldi Nur DP
Journal of Economics, Business, & Accountancy Ventura Vol 18, No 3 (2015): December 2015 - March 2016
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.503

Abstract

The research examines the effect of budget goal clarity and accounting control on dependent variable with Mental Model as mediating variable on accountability of city government performance. This research used sample consisting of 66 employees in The Finance Division of City Government Semarang that were managing income and expenditure of state budget (APBD), selected by means of judgment sampling. The hypothesis testing was done by using Warp Partial Least Square 3.0. The partial result of the research indicated, the budget goal clarity, accounting control are factor that affect positively on Accountability of City Government Performance. Simultaneously, it indicated Mental model didn’t mediate the relationship between budget goal clarity and accounting control toward accountability of city government performance. Yet, budget goal clarity and accounting control as partial impact to Mental Model. The positive result in budget goal clarity gives the impact for city of government to apply budget stated clearly and specifically. Accounting Control system should be used to facilitate the planning and supervision of the organization. Mental model of the operational officers do not reflect operational processes in various environments. This is due to the fact that most of the budget has been set with the existing systems that is standardized by LAKIP, so it cannot be flexible adjustment in various environments.
PENGUNGKAPAN EMISI KARBON PERUSAHAAN PERTAMBANGAN DI INDONESIA Adibah Mufidah Hariswan; Emrinaldi Nur DP; Nanda Fito Mela
JURNAL AL-IQTISHAD Vol 18, No 1 (2022)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v18i1.16286

Abstract

The detach of excessive carbon emissions in the air causes global warming and climate change. This current study has aims to determine the factors which can affect the disclosure of carbon emissions in mining companies. This study examines five factors including firm size, leverage, institutional ownership, family ownership, and women on the board of directors on the carbon emissions disclosure. The population of this current study are mining companies that listed in Indonesia Stock Exchange for 2018 to 2020 so that the sample of this current study was selected using purposive sampling and 41 companies were selected. The data analysis technique for this current research are descriptive statistics, classical assumption test, regression test, hypothesis test, coefficient of determination. The results of this current study indicate that company size, institutional ownership, and women on the board of directors have an influence on the carbon emission disclosure. Leverage and family ownership haven’t influence on the carbon emission disclosure.
Co-Authors Adibah Mufidah Hariswan Mela, Nanda Fito