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Journal : BALANCE: Economic, Business, Management and Accounting Journal

Implementasi Pelaporan Akuntansi Sektor Publik dan Pengendalian Intern terhadap Akuntabilitas Kinerja pada Instansi Pemerintah Hendri Anto; Sakti Alamsyah; Andri Indrawan
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 2 (2022): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i2.13522

Abstract

ABSTRACT This study aims to explain the effect of implementing public sector accounting reporting and internal control on performance accountability in Lembursitu District, Sukabumi City. The population in this study were all civil servants in overtimesitu sub-districts spread over five Lembursitu villages totalling 43 people. This study used multiple linear regression analysis techniques. In this study, the implementation of Public Sector Accounting Reporting Implementation (X1) affects the Performance Accountability of Government Agencies (Y). Furthermore, internal control (X2) does not affect the Performance Accountability of Government Agencies (Y). It is concluded that the results of this study indicate that the Implementation of Public Sector Accounting Reports and Internal Controls on the Performance Accountability of Government Agencies in Lembursitu District Has a Significant Influence.ABSTRAKPenelitian ini bertujuan untuk menjelaskan pengaruh implementasi pelaporan akuntansi sektor publik dan pengendalian intern terhadap akuntabilitas kinerja di Kecamatan Lembursitu Kota Sukabumi. Populasi dalam penelitian ini adalah seluruh pegawai negeri sipil di kecamatan lembursitu yang tersebar di 5 kelurahan lembursitu yang berjumlah 43 orang, penelitian ini menggunakan teknik analisis regressi linier berganda, dalam penelitian ini penerapan Implementasi Pelaporan Akuntansi Sektor Publik (X1) berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Selanjutnya pengendalian Intern (X2) tidak berpengaruh terhadap Akuntabilitas Kinerja Instansi Pemerintah (Y). Disimpulkan hasil dari penelitian ini menunjukan bahwa Implementasi Pelaporan Akuntansi Sektor Publik dan Pengendalian Intern Terhadap Akuntabilitas Kinerja Instansi Pemerintah Di Kecamatan Lembursitu Berpengaruh Signifikan.
ROE as A Moderating Influence of ESG, Green Innovation and Carbon Emission Disclosure on Firm Value Indrawan, Andri; Sophan Himawan, Irfan; Eriswanto, Elan; Amelia Rahmadini, Salma
BALANCE: Economic, Business, Management and Accounting Journal Vol 22 No 2 (2025): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v22i2.26020

Abstract

This study aims to evaluate the impact of Environmental, Social, and Governance (ESG), Green Innovation, and Carbon Emission Disclosure on Firm Value, with Return on Equity (ROE) acting as a moderating variable.In the context of a business environment increasingly emphasizing sustainability and complexity, this study uses secondary data in the form of financial statements from mining sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2020 to 2022.The independent variables in this study include ESG, environmentally friendly innovation, and carbon emission disclosure, while the company value serves as the dependent variable and ROE as the moderator.To analyze the direct relationship and moderation effects, multiple regression and Moderated Regression Analysis (MRA) methods were used.The research findings indicate that the three independent variables have a positive and significant impact on the company's value.In addition, ROE has been proven to strengthen the influence of ESG, green innovation, and emission disclosure on company value.Companies with higher ROE tend to have a stronger correlation between sustainability practices and increased company value