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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) InJEBA : International Journal of Economics, Business and Accounting
Anggraini, Maiza
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP SUSTAINABILITY REPORT Anggraini, Maiza; Anugerah, Rita; Nurmayanti, Poppy
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5637

Abstract

Untuk membantu pembangunan berkelanjutan, sustainability report menyoroti dampak yang ditimbulkan oleh operasi bisnis terhadap ekonomi, masyarakat, dan lingkungan. Akuntabilitas, reputasi yang baik, dan kepercayaan investor semuanya ditingkatkan melalui pengungkapan. Penelitian ini bertujian untuk mengetahui bagaimana dewan direksi independen, komite audit, dan leverage memengaruhi Sustainability Report antara tahun 2021 dan 2023. Hasil penelitian yang berasal dari data sekunder dan analisis regresi data panel menggunakan EViews memperoleh hasil bahwa dewan direksi independen, komite audit, dan komisaris baik untuk sustainability report. Di sisi lain, leverage buruk untuk sustainability report karena perusahaan dengan banyak utang lebih mengutamakan menghasilkan uang daripada pengungkapan keberlanjutan.
Suppressing the Level of Corruption in Kampar District: A Study of The Impact of Accountability, Audit Opinions, Publication of Financial Statements, Audit Results And Follow-Up Of Audit Results Djamil, Nasrullah; Anggraini, Maiza
InJEBA : International Journal of Economics, Business and Accounting Vol. 1 No. 1 (2023): InJEBA (December)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10538909

Abstract

This study aims to evaluate the effects of accountability, audit opinion, financial statement disclosure, audit findings, and follow-up on audit results in reducing corruption levels within the Regional Apparatus Organization (OPD) of Kampar Regency. Conducted through a survey method, the study utilized a purposive sample of 50 accounting and finance professionals to achieve its objectives. Consistent with the research objectives, this study adheres to a conventional academic structure, utilizing clear and objective language, precise technical terminology, and a logical progression of ideas presented in a balanced manner. Primary data was collected via questionnaire distribution. Multiple linear regression tests were utilized to analyze the data. Results indicate that accountability, audit opinion, financial statement disclosure, audit findings, and follow-up of audit results significantly suppress the level of corruption in the Kampar district. It is imperative to follow up on audits to maintain transparency and accountability in the district. Based on simultaneous testing, the evidence suggests that factors such as accountability, audit opinion, disclosure of financial statements, audit findings, and follow-up on audit results play a role in reducing the incidence of corruption in Kampar district, in 2023.
Co-Authors Nasrullah Djamil Poppy Nurmayanti Rita Anugerah