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All Journal Wahana Riset Akuntansi Journal of Economic, Bussines and Accounting (COSTING) e-Jurnal Apresiasi Ekonomi
Suhanda Suhanda
Universitas Andalas
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Sustainability Reporting: Quality and Value Relevance Nurzi Sebrina; Suhairi Suhairi; Suhanda Suhanda
Wahana Riset Akuntansi Vol 10, No 1 (2022)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v10i1.117304

Abstract

This study examines the quality of sustainability reporting of public companies listed on the Indonesia Stock Exchange and analyses the incremental value of sustainable reporting information (non-financial) on the value relevance of financial information. The research was conducted on the sustainability reporting of companies listed on the Indonesia Stock Exchange and from 713 listed companies, and by purposive sampling, a sample of 80 companies was obtained. Research on the quality of sustainability reports is carried out on reports published from 2016 to 2019. As for value relevance, it is carried out on sustainability reports published from 2016 to 2018. The significance of the value of information is investigated using the multiple regression method, modified Ohlson's (1995) model, while the quality of sustainability reporting is investigated using content analysis.  The study shows that the quality of sustainability reporting is still low, determined by the disclosure index and the level of reliability. The quality of sustainability reporting and information on economic, environmental, social topics (except governance) is relevant for stakeholders. Thus, the research results related to the overall quality of sustainability reporting and the topics of sustainable performance are consistent with the value-enhancing theory in the context of the shared value concept. However, the sustainability report does not have a positive incremental value to the value relevance of financial information on companies listed on the Indonesia Stock Exchange. Investors should consider long-term sustainability rather than short-term financial performance. The findings can also be useful for policymakers when issuing rules for sustainable reporting because the results show that transparency is a relevant valueKeywords:  Sustainability reporting, the value relevance of sustainability reporting information
Tekanan Koersif, Mimetic, Dan Respon Atas Perubahan Status Tata Kelola PTNBH Pada PTN X Fathir Aulia Bufi; Suhanda Suhanda; Fauzan Misra
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10456

Abstract

There are three levels of PTN status, namely, Legal Entity PTN (PTN-BH), Public Service Agency PTN (PTN-BLU), and Work Unit PTN (PTN-Satker). The level is based on the level of autonomy in financial and resource management. The requirement for an autonomous university is to have certainty about good university governance or university governance. Governance means not only institutionally inscribed rules, but also the organization's responsiveness to whom and for what. This study analyzes why and how the implementation of governance practices in universities after the status of Legal Entity State Universities (PTNBH). Interview and observation techniques were used in this study to collect the required data. Technical thematic analysis is used to search for themes, themes that are in accordance with the research objectives. The process of adopting the idea of PTNBH in Higher Education is based on pressure, both coercive and mimetic. The low commitment of university leaders in the process of determining the idea of PTNBH resulted in a difference in understanding of the idea of PTNBH in the university environment. This reason resulted in decoupling, due to the low commitment of campus leaders in implementing policies substantially (Boxenbaum, 2017; Bromley, 2012). The existence of decoupling in the process of determining the idea of PTNBH has an impact on the ceremonial governance practices of PTNBH.
ETHICS, EXPERIENCE, AND GOVERNMENT PROCUREMENT OVERSIGHT: DISCIPLINE AND SATISFACTION AS MEDIATORS Egi Kurniawan; Suhanda Suhanda
Jurnal Apresiasi Ekonomi Vol 13, No 3 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i3.976

Abstract

Effective oversight of government procurement remains a significant challenge in the public sector. This study investigates the effects of ethics and work experience on procurement oversight performance in the West Sumatra Provincial Government, with job satisfaction and work discipline examined as mediating variables. Using a quantitative research design, data were collected through 62 valid questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The study findings reveal that ethics do not directly improve oversight performance unless mediated by job satisfaction, while work experience significantly influences oversight performance both directly and through job satisfaction. Job satisfaction emerges as the most dominant predictor, significantly mediating the effects of ethics and experience on performance. Work discipline, although positively influenced by ethics and satisfaction, does not significantly contribute to oversight outcomes, either directly or as a mediator. These results emphasize the central role of psychological and attitudinal factors—especially job satisfaction—in shaping the effectiveness of public sector audits. This study contributes to the literature on public procurement oversight by offering empirical support for attribution theory and the behavioral dimensions of human capital. Policy implications include prioritizing efforts to improve ethics, experience, and job satisfaction rather than relying solely on law enforcement-based disciplinary approaches. JEL Classification: H57, M42, D73, J28, O15 Keywords: Procurement Oversight, Ethics, Work Experience, Job Satisfaction, Work Discipline, Public Sector
Co-Authors Aulia sri Angraini Egi Kurniawan Fathir Aulia Bufi Fauzan Misra Lisa Novianti Nurzi Sebrina Suhairi Suhairi