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All Journal East Asian Journal of Multidisciplinary Research (EAJMR) International Journal of Financial and Investment Studies
Sugianto, Andrew
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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HUMAN RIGHTS DISCLOSURE ON PANDEMIC REPORTING PERIOD IN INDONESIA Tjondro, Elisa; Sugianto, Andrew; Allan, Allan; Kusuma, Richard
International Journal of Financial and Investment Studies (IJFIS) Vol 4 No 1 (2023): APRIL 2023
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijfis.4.1.40-49

Abstract

The study aims to explain the effect of the pandemic reporting period, non-executive board, audit committee, and family ownership on increasing human rights disclosure. The pandemic of COVID-19 has created an economic pandemonium globally, including in Indonesia. Indonesia's independent agency of the FSA issued a public notice in March 2020, extending the reporting period to May 2020, extending two months. This extension has created an opportunity for companies to announce their human rights practice disclosure facing the oncoming turbulent times. UNGP-BHR and the Indonesian State Law No. 39 of 1999 about Human Rights are used as the disclosure index checklist. Our study uses 345 non-financial sectors listed on the Indonesia Stock Exchange (IDX) with an observation period of 2017 - 2019. The data analysis technique is panel regression. The result shows that the pandemic reporting period, the non-executive board, and the audit committee have positively affected human rights disclosure. The 2019 annual report recorded that human rights disclosure was higher in the pandemic reporting period than in the 2017 and 2018 annual reports. This research implies that companies consider the oncoming turbulent times caused by the pandemic in disclosing last year's human rights disclosure. The non-executive board and the audit committee have a spirit of UNGPs that encourages companies to implement human rights in their operations.
The Effect of Job Placement, Compensation, and Job Training on Employee Performance at the Medan Polonia Primary Tax Service Office Sinaga, Andi; Siregar, Adrian Batara; Agusriza, Agusriza; Sugianto, Andrew; Supriadi, Supriadi; Riana, Zenni
East Asian Journal of Multidisciplinary Research Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i3.8641

Abstract

This study aims to determine the effect of work placement, compensation and work training partially and simultaneously on the performance of employees work in the Kantor Pelayanan Pajak Pratama Medan Polonia. The study was conducted at the Kantor Pelayanan Pajak Pratama Medan Polonia Jalan Sukamulia No. 17A Medan, with a population of 111 people, and a study sample. of 53 people. The data analysis technique used is multiple regression analysis using the IMB Statistics computer program for Product and Service Solution (SPSS) version 24.Based on the analysis results obtained work placement has a effect on the performance of employees work of the Kantor Pelayanan Pajak Pratama Medan Polonia, this is supported by the results of t count analysis > t-table (5,235 > 2,010) at n = 53 at 95% significance level
Co-Authors Agusriza, Agusriza Allan, Allan Elisa Tjondro Kusuma, Richard Sinaga, Andi Siregar, Adrian Batara Supriadi Supriadi Zenni Riana