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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Dinamika Akuntansi The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan AKRUAL: Jurnal Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) EKUITAS (Jurnal Ekonomi dan Keuangan) Economics and Finance in Indonesia Jurnal Akuntansi dan Bisnis Journal of Innovation in Business and Economics AJAR (Asian Journal of Accounting Research) (e-Journal) BISMA (Bisnis dan Manajemen) Jurnal Akuntansi dan Keuangan Indonesia
Moh. Nasih
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Board of Commissioners Educational Background And Sustainability Report Quality Tanputra, Sebastian; Harymawan, Iman; Nasih, Mohammad
Jurnal Dinamika Akuntansi Vol 15, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v15i2.42263

Abstract

Purpose: This research is aims to determine the relationship between the educational background of the board of commissioners on the quality of the sustainability report in companies listed on the Indonesia Stock Exchange.Method: Sources of research data consist of the annual reports, sustainability reports, global reporting websites (GRI), and Quacquarelli Symonds (QS) World University Ranking. The sampling method used was side purposive, in order to obtain as many as companies that had met the criteria to be used as research samples for 5 (five) years, 2015-2019 which is 258 companies. This study uses a multiple regression model with a cluster by the firm from STATA 14 software to determine the direction and magnitude of the influence of independent variables on the dependent variable.Findings: This study found that the BOC educational background with undergraduate degree from reputable university showed a positive and significant relationship towards sustainability report quality. In contrast, educational background defined by level of education indicates insignificant effect towards sustainability report.Novelty: the role of BOC in Indonesia is to supervise the quality of the company's report, therefore those results indicate that top-level universities have a role to form character and concern for environmental problems.
Pengaruh CEO Dan CFO yang Memiliki Pengalaman Sebagai Auditor Terhadap Kualitas Laporan Keuangan Wicaksono, Sigit Setya; Nasih, Mohammad
Jurnal Akuntansi dan Bisnis Vol 21, No 1 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.96 KB) | DOI: 10.20961/jab.v21i1.635

Abstract

The CEO and CFO's experience as auditors has a significant impact on financial reporting. This study describes the experience with the CEO and CFO experience as auditors or partners in an accounting firm. This study was conceived to find out how the CEO and CFO's experience as auditors relate to the quality of the company's financial statements. The study was conducted on non-financial companies listed on IDX in 2014-2018 and a sample of 1993 companies. The researcher uses multi-linear analysis using STATA 14 software to test whether earnings management is related to the variables mentioned above. The results show that CEOs experienced with auditors impact earnings management, while CFOs experienced with auditors do not influence earnings management.Pengalaman CEO dan CFO sebagai auditor memiliki dampak yang penting dalam menghasilkan laporan keuangan. Pengalaman dalam varibel ini digambarkan dengan riwayat kerja CEO dan CFO yang pernah menjadi auditor atau partner dari sebuah perusahaan akuntan publik. Peneliti coba menginvestigasi mengenai hubungan CEO dan CFO yang memiliki pengalaman sebagai auditor dan pengaruhnya terhadap kualitas laporan keuangan perusahaan. Penelitian dilakukan pada perusahaan non keuangan yang terdaftar di BEI pada periode 2014-2018 dengan sampel sebanyak 1993 perusahaan. Penulis menggunakan analisis linear berganda dengan menggunakan software STATA 14 untuk menguji apakah earning management terkait dengan variabel diatas. Hasil dari penelitian menunjukan bahwa CEO yang berpengalaman sebagai auditor berpengaruh terhadap earning management, sedangkan CFO yang berpengalaman sebagai auditor tidak berpengaruh terhadap earning management.
Sustainability report disclosure level: evidence from telecommunications companies in indonesia and malaysia Puteri Alfarisa; Mohammad Nasih; Iman Harymawan; Khairul Anuar Kamarudin
The Indonesian Accounting Review Vol. 13 No. 1 (2023): January - June 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i1.2569

Abstract

This study investigates the disclosure level of sustainability report in telecommunication industry. This study specifically compares the disclosure level of companies in Indonesia and Malaysia using Global Reporting Initiative format template. The study compares the published reports between 2014 to 2016 periods. The results reveal that the disclosure level of sustainability reporting content for companies in both countries are in the intermediate level. Interestingly, our finding shows that companies in Indonesia disclose more content related to economy category. However, they disclose less on product-responsibility, environmental, and human rights categories compared to Malaysian companies. Furthermore, this study provides the investors an insight on how to monitor the disclosure level of the companies in both countries and highlight the demand of specific content to increase the contribution of the companies on specific sustainability issues.
Co-Authors - Dewikarina Akmalia Mohamad Ariff Dian Agustia Diarany Sucahyati Effiezal Aswadi Abdul Wahab Esa Anesti Putri Muhardini Hanif Putra Ardianto Hasnah Haron Iman Harymawan Imelda Dian Rahmawati Khairul Anuar Kamarudin Madyan, Moh. Madyan, Moh. Nisful Laila Puput Tri Komalasari Puteri Alfarisa Sri Iswati Tanputra, Sebastian Teguh Prasetio Wan Zurina Nik Abdul Majid Wicaksono, Sigit Setya Yuanita Intan Paramitasari