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All Journal International Journal of Application on Economics and Business
Hendro Lukman
Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF CORPORATE GOVERNANCE AND BOARD CHARACTERISTICS ON CSRD IN SRI-KEHATI INDEX FOR 2018-2022 Amelia Amelia; Hendro Lukman; Sriwati Sriwati
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.463-474

Abstract

The Good Corporate Governance can ensure that the company is managed in a responsible and transparent manner, including Corporate Social Responsibility (CSR). Several companies have expressed a form of Social Responsibility towards all stakeholders, including society, the environment and workers. One of the parties responsible for CSR disclosure is the board of directors. The characteristics possessed by directors can influence the company's commitment to CSR and the company's desire to disclose CSR information to the public. This research aims to analyze the influence of corporate governance and directors' characteristics on CSR disclosure in the Sri-Kehati Index for the 2018-2022 period. This research was analysed using multiple regression method which processed using SPSS 25. The data used in this research was secondary data from annual reports. This research used purposive-sampling technique with sample of 70 data observations. The results of this research show that the audit committee, independent commissioner, institutional ownership, managerial ownership, age of directors, gender of directors have no influence on CSR Disclosure. It can be concluded that the CSR information in the CSR Disclosure has been prepared without interference from the Board of Directors, Shareholders and Supervision of the Commissioners. The implications of this research show that CSR information which aims to provide CSR information in the context of sustainability, should be prepared professionally with adequate corporate governance.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND LEVERAGE ON FINANCIAL DISTRESS IN GENERAL INSURANCE COMPANIES DURING THE COVID-19 PANDEMIC Mihelle Mihelle; Hendro Lukman
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.406-416

Abstract

During the COVID-19 pandemic, it was an extraordinary event that occurred unexpectedly and unanticipated by all countries. Easy transmission through saliva droplets has caused many countries to implement community lockdown policies. This condition causes a decline in economic activity coupled with a lot of public spending on health. Many companies have reduced their activities and even closed their businesses temporarily or permanently. This condition has an impact on reducing premium income from general insurance companies. This research aims to analyze the effect of profitability, liquidity and leverage on financial distress in general insurance companies listed on the Indonesia Stock Exchange (BEI) during the COVID-19 pandemic. This research uses 24 data from 8 general insurance companies selected using a non-purposive sampling method. This research uses multiple regression analysis. The results of this research show that profitability and liquidity have a positive effect on financial distress during the COVID-19 pandemic. Meanwhile, leverage shows that it has no effect on financial distress. This research provides a positive signal for investors who want to invest in general insurance companies. The implications of this research provide a signal that companies must manage the use of profits to maintain adequate liquidity, and by carefully managing debt, companies can avoid financial distress.
FACTORS INFLUENCING STUDENT’S INTEREST IN BECOMING PUBLIC ACCOUNTANTS: CASE OF PRIVATE UNIVERSITY STUDENTS IN BOGOR Shelley Meilita; Hendro Lukman
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.217-226

Abstract

The increasing demand for graduate accounting students majoring in accounting cannot match Indonesia's high demand for public accountants. The profession of accountant is supposed to be one that offers a good prospect of employment because of its high demand. However, the exam to become a certified public accountant is quite difficult, and there are many career options to become an accountant in different fields. A wide job market with severe competition, among other factors, can push students to seek a career as an accountant. Thus, this study aims to look at the extent to which any factor can influence accounting students, in particular students of the private university in Bogor, in their careers as public accountants. Factors studied in this study include social environment, career motivation, and financial reward. The research population is the total number of active students at the private university in Bogor by 2023. The samples obtained are 166 active private university students in Bogor for 2021 and 2022. Data processing in this study uses the PLS-SEM method, multiple linear regression analysis, and hypothesis testing. The findings of this study demonstrate how the social environment, career motivation, and financial rewards affect students’ intentions when choosing careers as accountants. The implication of this research is that students should have a deep understanding of a career as a public accountant for the future of their career and the sustainability of this profession.
Co-Authors Amelia Amelia Mihelle Mihelle Shelley Meilita Sriwati Sriwati