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All Journal Proceeding International Conference on Information Technology and Business Jurnal Bisnis dan Manajemen (JBM)
Nolita Yeni Siregar
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Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Sustainability Disclosure: Salience Stakeholder Identification? Rieka Ramadhaniyah; Nolita Yeni Siregar; Reva Meilina
Prosiding International conference on Information Technology and Business (ICITB) 2022: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 8
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

This study aims to prove empirically whether stakeholder salience affects sustainability disclosure. Stakeholder salience variables consist of shareholders, government, creditors, mass media, local communities, suppliers, environment, and special interest groups, employees and consumers. The population used in this study are companies listed on the Indonesian Stock Exchange and consistently releasing sustainability reports in 2017-2020. The sampling technique in this study used a purposive sampling method with several criteria to obtain 147 samples. The test results prove that shareholders, government, creditors, mass media, local communities, suppliers, the environment, and special interest groups (NGOs) have no effect on the disclosure of sustainability reports, while employees and consumers affect the disclosure of sustainability reports.Keywords: Sustainability disclosure, Salience Stakeholder
The EFFECT OF BUDGETARY PARTICIPATION ON BUDGETARY SLACK : THE ROLE OF MORAL REASONING AS A MODERATION VARIABLE Dian Mustika; Nolita Yeni Siregar; Reva Meiliana; Rieka Ramadhaniyah
Jurnal Bisnis dan Manajemen (JBM) Vol 19 No 2 (2023): JBM Vol 19 (2023): Issue 2
Publisher : Faculty of Economics and Business University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jbm.v19i2.1474

Abstract

Implementation of regional autonomy based on Law no. 32 of 2004 had a significant impact on the procedure for preparing the Regional Revenue and Expenditure Budget (APBD). A performance-based budgeting system enables local governments to identify and define performance indicators that are relevant to local conditions, so that budgeting can focus more on achieving the expected results. However, problems arise when the involvement of various parties increases in the budget preparation process. This study aims to analyze the effect of budgetary participation on budgetary slack in the management of the district government budget. South Lampung by using the role of moral reasoning as a moderating variable. This research is a quantitative research with a survey method using a questionnaire as a data collection medium which is distributed directly to apparatus directly involved in district budgeting. South Lampung. Sampling using purposive sampling, and obtained as many as 53 participants. The method of data analysis and hypothesis testing used is Structural Equation Modeling (SEM) using the WrapPls 7.0 software analysis tool. The results of this study indicate that budgetary participation has a positive effect on budgetary slack in district government budget management. South Lampung, On the other hand, the role of moral reasoning is proven to be able to moderate the relationship between budgetary participation and budgetary slack.
Co-Authors Dian Mustika Ramadhaniyah, Rieka Reva Meiliana Reva Meilina Rieka Ramadhaniyah