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All Journal Jurnal Ilmiah Satyagraha International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Ekonomi, Manajemen, Akuntansi Maulana Atsani: Jurnal Pendidikan Multidisipliner
Ahmad Pauji
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY AUDITS ON THE IMPLEMENTATION OF SDGS IN PUBLIC COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Rina Ambarwati; Abu Naim; Andika Mugi Gumilang; Ervina Yennie Permananingrum; Ahmad Pauji; Ilwin Hadi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.1025

Abstract

The implementation of Sustainable Development Goals (SDGs) in public companies in Indonesia is becoming increasingly demanded as attention to sustainability issues grows. However, not all companies are able to optimally integrate the SDGs. This issue raises questions about the factors influencing the level of SDG implementation, particularly the role of Good Corporate Governance (GCG) and sustainability audits. This research aims to analyze the influence of GCG and sustainability audits on the implementation of SDGs in public companies listed on the Indonesia Stock Exchange. The research method uses a quantitative approach with purposive sampling technique and a total of 100 respondents from management and staff related to company sustainability. Data were analyzed using SPSS thru validity testing, reliability testing, classical assumptions testing, multiple linear regression, and hypothesis testing (t-test and F-test). The research results indicate that GCG and sustainability audits simultaneously have a positive and significant effect on the implementation of SDGs, with a contribution of 61.2%. Partially, both variables also have a significant effect. This finding confirms that strengthening good corporate governance and conducting credible sustainability audits are important strategies for improving the successful implementation of SDGs in public companies in Indonesia.
THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION, FINANCIAL LITERACY, AND INTERNAL CONTROL ON THE QUALITY OF FINANCIAL STATEMENTS OF TANGERANG REGENCY MSMES Ervina Yennie Permananingrum; Abu Naim; Annisa Risqi Sulistya Kusuma Wardhani; Fachmi Al Faroqi; Andika Mugi Gumilang; Nor Fatah Ulinnuha; Sapriyadi; Ahmad Pauji
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1407

Abstract

MSMEs, or micro, small, and medium-sized enterprises, are essential to Tangerang Regency's economic growth. However, a lot of MSME owners still struggle to produce high-quality financial statements because of poor internal control, low accounting awareness, incomplete technology utilisation, and inaccurate records. Their capacity to evaluate business situations, control cash flow, and develop long-term strategies is impacted by this circumstance. Thus, the purpose of this study is to examine how internal control, financial literacy, and the use of Accounting Information Systems (AIS) affect the quality of MSMEs' financial statements in Tangerang Regency. Purposive sampling was used to identify 200 MSME respondents for this quantitative study. A standardised Likert-scale questionnaire was used to gather the data, and SPSS was used for analysis, which included multiple linear regression and traditional assumption tests. The model is suitable for additional study when classical assumption testing reveals that the data satisfy the conditions for autocorrelation, heteroscedasticity, multicollinearity, and normality. According to the regression results, the quality of financial statements is positively and significantly impacted by AIS adoption (β = 0.315; Sig. = 0.000), financial literacy (β = 0.291; Sig. = 0.000), and internal control (β = 0.348; Sig. = 0.000). The biggest predictor is internal control, suggesting that regular assessments, job segregation, and monitoring systems are essential to guaranteeing the dependability and correctness of MSME financial reporting. Additionally, the F-test shows that all three variables have an impact on financial statement quality at the same time (Sig. = 0.000). The three variables account for 53.9% of the variation in financial statement quality, whereas other factors not included in the model account for 46.1%, according to the coefficient of determination (R² = 0.539).
Co-Authors Abu Naim Aditia Airene Riska Febritiani Andika Mugi Gumilang Annisa Risqi Sulistya Kusuma Wardhani Dyah Shinta Kusumaningtyas Ervina Yennie Permananingrum FACHMI AL FAROQI Faiz Fikri Al Fahmi Farhan Alyudin Ilwin Hadi Maliki Pijar Purnama Nor Fatah Ulinnuha Retno Pujiastuti Rina Ambarwati Sapriyadi, Wandi Ulfa, Nisa