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Factors Affecting Corporate Social Responsibility (CSR) Disclosure Oktavianawati, Leny; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.22745

The research aimed to examine the factors affecting CSR disclosure in the annual report of mining companies in Indonesia with indicators of leverage, profitability, board of commissioner size, firm size, and firm status. The population of the research are 46 mining companies listed in the Indonesia Stock Exchange (IDX) which published annual report and / or sustainability report in 2013-2016. This research using purposive sampling with 32 companies consisted of 128 units of analysis. The analytical tool used in this research is multiple linear regression that have previously been analyzed by classical assumption test (normality test, multicollinearity, autocorrelation and heteroscedasticity).The result of this research indicated that leverage have a negative effect on CSRD. While profitability, board of commissioners size, and firm size have a positive effect on CSRD. Meanwhile, the corporate status is not proven to affect CSRD. The conclusion of this research is simultaneous testing shows the influence between independent and dependent variables. Leverage, profitability, board of commissioners size and firm size have significant effect the CSRD. Meanwhile, corporate status findings do not significant affect the CSRD.

Factors Affecting Environmental Disclosure in Companies Listed on the Tokyo Stock Exchange Istiqomah, Istiqomah; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.30019

This study aims to examine the factors influence environmental disclosure such as company financial performance, company characteristics, corporate governance mechanism, and environmental management system. Environmental disclosure in this study used the content analysis method by calculating the number of sentences for each disclosure item based on GRI Standards 2016. The population of this study are 1st section companies listed in Tokyo Stock Exchange (TSE) during the period of 2016 to 2017 which consist of 2.062 companies. Sampling in this study used a purposive sampling technique. There are 47 companies as the research sample and 94 firms-year observations. This study used multiple linear regression analysis to determine the effect of independent variables on environmental disclosure. The result of the statistic analysis is firm size and firm age have a positive significant effect on environmental disclosure. ROE, corporate governance mechanism, and EMS have no significant effect on environmental disclosure, while NPM has a negative significant effect. The conclusion of this study is the environmental disclosure quantity positively influenced by firm age and firm size. The bigger and older companies proved disclose better environmental information by writing more narration or explanation of each environmental disc

The Determinants of Human Resource Disclosures in ASEAN Adila, Arina; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44515

This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender on HRD. The population of this study was banking companies listed on the Indonesian Stock Exchange (IDX), Philippines Stock Exchange (PSE), The Stock Exchange of Thailand (SET), Bursa Malaysia (Bursa), and Singapore Exchange (SGX) in 2018. The purposive sampling method was used in this study so that obtained 77 banking companies. Multiple linear regression with SPSS 21 was used in this study. The results showed that the mean level of human resource disclosure in ASEAN was 77%. Independent variables of firm size and auditor type have significant and positive influences on HRD. Board size has a negative and significant influence on HRD while firm age, profitability, and gender have insignificant effects. The summaries of this research are the mean level of HRD classified in high. Firm size, auditor type, and board size have significant effects on HRD while firm age, profitability, and gender have insignificant effects. The Absence of HRD level research in ASEAN countries makes this research important to study. Keywords: Human Resource Disclosure; Firm Size; Firm Age; Auditor Type; Profitability; Board Size; Gender

Factors Affecting Corporate Social Responsibility (CSR) Disclosure Oktavianawati, Leny; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 8 No 2 (2019): July
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v8i2.22745

The research aimed to examine the factors affecting CSR disclosure in the annual report of mining companies in Indonesia with indicators of leverage, profitability, board of commissioner size, firm size, and firm status. The population of the research are 46 mining companies listed in the Indonesia Stock Exchange (IDX) which published annual report and / or sustainability report in 2013-2016. This research using purposive sampling with 32 companies consisted of 128 units of analysis. The analytical tool used in this research is multiple linear regression that have previously been analyzed by classical assumption test (normality test, multicollinearity, autocorrelation and heteroscedasticity).The result of this research indicated that leverage have a negative effect on CSRD. While profitability, board of commissioners size, and firm size have a positive effect on CSRD. Meanwhile, the corporate status is not proven to affect CSRD. The conclusion of this research is simultaneous testing shows the influence between independent and dependent variables. Leverage, profitability, board of commissioners size and firm size have significant effect the CSRD. Meanwhile, corporate status findings do not significant affect the CSRD.

Factors Affecting Environmental Disclosure in Companies Listed on the Tokyo Stock Exchange Istiqomah, Istiqomah; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 9 No 1 (2020): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v9i1.30019

This study aims to examine the factors influence environmental disclosure such as company financial performance, company characteristics, corporate governance mechanism, and environmental management system. Environmental disclosure in this study used the content analysis method by calculating the number of sentences for each disclosure item based on GRI Standards 2016. The population of this study are 1st section companies listed in Tokyo Stock Exchange (TSE) during the period of 2016 to 2017 which consist of 2.062 companies. Sampling in this study used a purposive sampling technique. There are 47 companies as the research sample and 94 firms-year observations. This study used multiple linear regression analysis to determine the effect of independent variables on environmental disclosure. The result of the statistic analysis is firm size and firm age have a positive significant effect on environmental disclosure. ROE, corporate governance mechanism, and EMS have no significant effect on environmental disclosure, while NPM has a negative significant effect. The conclusion of this study is the environmental disclosure quantity positively influenced by firm age and firm size. The bigger and older companies proved disclose better environmental information by writing more narration or explanation of each environmental disc

The Determinants of Human Resource Disclosures in ASEAN Adila, Arina; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 10 No 1 (2021): March
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i1.44515

This paper aims to determine the level of Human Resource Disclosure (HRD) in ASEAN and to examine the impact of firm size, firm age, auditor type, profitability, board size, and gender on HRD. The population of this study was banking companies listed on the Indonesian Stock Exchange (IDX), Philippines Stock Exchange (PSE), The Stock Exchange of Thailand (SET), Bursa Malaysia (Bursa), and Singapore Exchange (SGX) in 2018. The purposive sampling method was used in this study so that obtained 77 banking companies. Multiple linear regression with SPSS 21 was used in this study. The results showed that the mean level of human resource disclosure in ASEAN was 77%. Independent variables of firm size and auditor type have significant and positive influences on HRD. Board size has a negative and significant influence on HRD while firm age, profitability, and gender have insignificant effects. The summaries of this research are the mean level of HRD classified in high. Firm size, auditor type, and board size have significant effects on HRD while firm age, profitability, and gender have insignificant effects. The Absence of HRD level research in ASEAN countries makes this research important to study. Keywords: Human Resource Disclosure; Firm Size; Firm Age; Auditor Type; Profitability; Board Size; Gender

The Determinants of Environmental Disclosure in Indonesia, Malaysia, and Thailand Safitri, Lisdiana; Sri Wahyuningrum, Indah Fajarini
Accounting Analysis Journal Vol 10 No 3 (2021): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v10i3.51436

The study aims to analyze the affecting factors of environmental disclosure, such as company size, industry type, profitability, company age, environmental performance, and institutional ownership. The population of this study is the manufacturing companies listed on Indonesia Stock Exchange (IDX), Kuala Lumpur Stock Exchange (KLSE), and Stock Exchange Thailand (SET) in 2019. The sampling technique uses purposive sampling with 93 companies. The analysis technique uses is multiple linear regression. The result of this study show company size, environmental performance, and institutional ownership have a positive and significant effect on environmental disclosure. On the other side, this result shows industry type, profitability, and company age have an insignificant effect on environmental disclosure. The conclusion of this study is the company which is categorized as the bigger company with many institutions ownership, with verification ISO 14001 has more responsibility to contribute to environmental disclosure. This is because the company has operational activities and impacts related to the environment. Keywords: Environmental Disclosure; Company Size; Industry Type; Profitability; Company Age; Environmental Performance

The Real Earnings Management and Tax Aggressiveness in Indonesia Hajawiyah, Ain; Perdana, Anugrah Rinata; Wahyuningrum, Indah Fajarini Sri
Accounting Analysis Journal Vol 12 No 3 (2023)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v12i3.76515

Purpose: This research aimed to examine the effect of real earnings management on tax aggressiveness. Method: The study used a quantitative approach using secondary data from the manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2021. The sampling technique used is the purposive sampling method and the analysis technique used is multiple linear regression using SPSS 25 software. Findings: The findings of this study indicate that real earnings management significantly negatively affected tax aggressiveness. Variable control profitability significantly positively affected tax aggressiveness. Whereas variable control leverage does not affect tax aggressiveness. Moreover, variable size significantly positively affected tax aggressiveness. Novelty: The study uses real earnings management as an independent variable instead of accrual earnings management, which has been commonly used in previous studies. Real earnings management is considered effective in a company’s earnings management strategy because it manipulates data related to day-to-day operation activity of the company. Keywords: Real Earnings Management; Tax Aggressiveness; Profitability; Leverage; Firm Size

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