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All Journal AKRUAL: Jurnal Akuntansi JIFA (Journal of Islamic Finance and Accounting)
Lubis, Armensyah
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Economics, Econometrics & Finance

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The Quality of Sustainability Reporting in Indonesia: Government, Employee, Competitor, and Customer Perspectives Ramadhan, Muhammad Adzan; Emrinaldi Nur DP; Rezi Abdurrahman; Lubis, Armensyah
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v16n1.p39-54

Abstract

Introduction/Main Objectives: This research examines the influence of government engagement, employee engagement, competitor engagement, and customer engagement on the quality of sustainability reports for energy and basic materials companies listed on the IDX for the 2019-2022 period. Background Problems: Based on the rankings in ASSRAT from 2018-2020, public company participation in disclosing sustainability reports still needs to be higher, and from the ranking results, many companies declined from 2018 to 2022. Novelty: In previous studies, most research was conducted on the disclosure of sustainability reports, but this research focuses on the quality of sustainability reports in Indonesia. Research Methods: The population in this research is energy and basic materials companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling technique in this research used a purposive sampling technique, and a sample of 30 companies was obtained. The data analysis method used is logistic regression analysis. Finding/Results: The results of this research show that government engagement and customer engagement influence the quality of sustainability reports, while competitors' engagement and employee engagement have no influence on the quality of sustainability reports. Conclusion: Based on the test results, government engagement and customer engagement have an influence on the quality of sustainability reports. Therefore, the increasing government engagement and customer engagement that companies have will certainly improve company the quality of sustainability reports.
To what extent does share ownership affect informative earnings management? Evidence from Indonesian manufacturing sector Mela, Nanda Fito; Putra, Adhitya Agri; Abdurrahman, Rezi; Lubis, Armensyah
JIFA (Journal of Islamic Finance and Accounting) Vol. 6 No. 1 (2023)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v6i1.6730

Abstract

Inconsistent findings regarding the relationship between share ownership and earnings management, specifically in terms of informative and opportunistic practices, have been observed in previous studies. To address this gap, the present research aims to investigate the impact of institutional, governmental, and family ownership on informative earnings management. The sample comprises 615 manufacturing firm-year observations listed on the Indonesian Stock Exchange. Earnings management is assessed by examining discretionary accruals, which are further categorized into informative and opportunistic acts based on earnings growth. Logistic regression analysis is employed to analyze the data. The results indicate that both institutional and family ownership have a positive effect on informative earnings management. This suggests that institutional and family shareholders play influential roles in monitoring managerial behavior, particularly in encouraging informative earnings management practices rather than opportunistic ones. Conversely, governmental ownership does not have a significant effect on earnings management. This finding suggests that government shareholders may have lesser interest in evaluating managerial performance based on earnings and instead prioritize political and social considerations. Overall, this study contributes to the existing literature by shedding light on the distinct influences of different types of share ownership on earnings management practices, particularly in terms of their impact on informative earnings management.
Co-Authors Abdurrahman, Rezi EMRINALDI NUR DP Mela, Nanda Fito Putra, Adhitya Agri Ramadhan, Muhammad Adzan