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This Author published in this journals
All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Akuntansi Bisnis & Manajemen (ABM)
Lalu Roby Rajafi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Pengungkapan Laporan Sosial dan Lingkungan dalam Akuntansi Pertanggungjawaban Sosial Perusahaan (Studi pada Bursa Efek Jakarta) Rajafi, Lalu Roby; Irianto, Gugus
TEMA Vol 8, No 1 (2007)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.599 KB) | DOI: 10.18202/tema.v8i1.107

Abstract

This  research is  about  to  analyze  social and environmental disclosure  of industries  in  Indonesia  as part  o f triple  bottom  line reporting in corporate social responsibility accounting with seeing their annual report at year 2005. This research focusses on the analysis of social information disclosure’s form and the analysis of the average differences of disclosure topics among industries groups listed at Jakarta Stock Exchange in the year of 2005. This research uses descriptive method to describe disclosure’s forms applied and the average differences of disclosure topics among industries groups listed at Jakarta Stock Exchange. The annual reports were analyzed using content analysis method with Kruskall Walis’s non-parametric  statistical  test  as  a  tools  to  examine  the  average differences of disclosure topics within these industries groups. Based on the Kruskal Wallis’s non-parametric test conducted, there are some significant differences among company groups in disclose environmental and employment issues, while the disclosure of society issues tend to be illustrated in the same form. Each of this company groups are having a different perception about the disclosure topics they present in their Annual Report.  Consequently,  this  has resulted  a  different  topics  to  be  disclosed:  Agriculture  and Mining emphasize on environtmental issues, Consumer Goods Industry (CGS), Property,  Real  Estate  &  Building  Construction  (PRE&BC),  and Infrastructure,  Utilities  &  Transportation  (IU&T)  are  likely  lean  on employment issues,  while Finance and Trade,  Service & Investment (TSI) emphasize on society issues. This was happened because of the essential differences on company’s activities type, company’s sensitivities, and company’s goals. Key  words: Triple  bottom  line  reporting,  social disclosure, and environmental disclosure
Analisis Determinan Kualitas Audit Internal Sektor Publik di Indonesia: Systematic Literature Review Rajafi, Lalu Roby; Irianto, Gugus; Baridwan, Zaki
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1437

Abstract

The objective of this research is to analyze factors that influence the internal audit quality of Indonesia’s public sector by systematically reviewing empirical literatures published from 2019 to 2024. The data collection and classification was conducted on Google Scholar and Scopus databases using PRISMA, resulting in 39 studies to be used as the sample. The Systematic Literature Review (SLR) analysis suggests 19 variables that influence the internal audit quality of Indonesia’s public sector; fifteen of which (79%) have positive impacts on the internal audit quality, while the remaining four (21%) have negative effects. The factors that positively influence the public sector’s internal audit quality are auditor’s competence, independency, professionalism, experience, ethics, motivation, integrity, accountability, performance, objectivity, self-efficacy, and capability, management support, audit supervision, and internal control. Meanwhile, factors that negatively influence the audit quality are time pressure, work load, supervisor’s order, and obedience pressure.
Co-Authors Gugus Irianto Zaki Baridwan