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All Journal Journal of Enterprise and Development (JED) Jurnal Ekonomi dan Bisnis (Jebi)
Wilsna Rupilu
Politeknik Negeri Kupang, Indonesia
Economics, Econometrics & Finance

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Determinants of Corporate Social Responsibility disclosure in State-owned Enterprises: Moderating role of government regulation and organizational slack Wilsna Rupilu; Eugenia Hendrini P. Tanan
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-2 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5iSpecial-Issue-2.8223

Abstract

Purpose — This study aimed to examine the effects of Green Accounting, Good Corporate Governance (GCG), Financial Performance, and Leverage on Corporate Social Responsibility (CSR) Disclosure, with Government Regulation and Organizational Slack as moderating variables in State-Owned Enterprises (SOEs).Method — This research was quantitative, employing hypotheses and statistical tools for analysis. The population in this research is limited to manufacturing companies, specifically in the mining, energy, and oil and gas sectors of State-Owned Enterprises listed on the Indonesia Stock Exchange. The sample size consisted of 40 companies with an observation period from 2018 to 2022. The research process began with descriptive statistical analysis, classical assumption tests, and hypothesis testing. Hypothesis testing in this study involved multiple regression analysis to incorporate moderating variables (MRA).Result — The results of the study indicated that Green Accounting, Good Corporate Governance, Financial Performance, and leverage variables had an impact on Corporate Social Responsibility, while government regulation and organizational slack did not moderate the relationship between Green Accounting, Good Corporate Governance, Financial Performance, and leverage with Corporate Social Responsibility.Contribution — This study stands out with its unique approach. It focuses on state-owned companies in mining, energy, and oil and gas over five years (2018-2022), including the COVID-19 period, shedding light on its impact on CSR reporting. The study also uses new variables, giving us fresh insights into CSR practices in these industries. In summary, it provides valuable new information about CSR in state-owned enterprises in these sectors.
DETERMINAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI NUSA TENGGARA TIMUR Wilsna Rupilu; Agusta Amanda Wulandari; Sri Endar Utami
Jurnal Ekonomi dan Bisnis Vol. 2 No. 9 (2025): JEBI: Jurnal Ekonomi dan Bisnis
Publisher : CV. Adiba Aisha Amira

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Abstract

Penelitian ini untuk mengetahui tentang pengaruh keperilakuan organisasi, kompetensi SDM dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan Pemerintah Daerah Provinsi Nusa Tenggara Timur. Metode penelitian yang digunakan yaitu deskiritif kuantitatif, jenis data yang digunakan dalam penelitian ini adalah data primer berupa kuisioner, jumlah sampel yang digunakan yaitu sebanyak 30 sampel dan teknik analisis data yang digunakan yaitu analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel keperilakuan organisasi dan variabel pemanfataan teknologi informasi berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah, variabel kompetensi sumber daya manusia berpegaruh signifikan negatif terhadap kualitas laporan keuangan dan variabel keperilakuan organisasi, kompetensi sumber daya manusia dan pemanfaatan teknologi Informasi berpengaruh secara silmutan terhadap kualitas laporan keuangan pemerintah daerah.
Co-Authors Agusta Amanda Wulandari Eugenia Hendrini P. Tanan Sri Endar Utami