AKRUAL: Jurnal Akuntansi

The Role of GRI on Financial Performance Phenomenon

Eogenie Lakilaki — 2024-03-17

ntroduction/Main Objectives: This study aims to prove the competence of CSR disclosure using
the GRI index on the effect of financial performance on the value of Islamic Bank companies in
Indonesia. Background Problems: Using FDR, ROA, and CAR as proxies for independent
variables, EVA as a proxy for the dependent variable, GRI as a proxy for moderation variables,
and Islamic Commercial Banks in Indonesia. Research Methods: This study uses secondary data
in the form of 50 financial statements, which were then processed and analyzed using MRA
(Moderation et al.). Finding/Results: The results show that GRI could moderate and strengthen
the effect of Financial Performance both partially and simultaneously on firm value. Maqashid
Sharia and Islamic Worldview answer the research problem by explaining that after the company
meets its business objectives (maximizing profits). Conclusion: Social goals through CSR practices
as part of Islamic law to increase company value and achieve pleasure.

How Do Profitability and ISO 14001 Certification Impact on Sustainability Reporting?

Susi Handayani — 2024-03-17

ntroduction/Main Objectives: The research aims to explain how Profitability and ISO 14001
certification impact sustainability reporting. The extent of disclosure in sustainability reporting was
influenced by several things, including Profitability and ISO 14001 certificate. It was crucial for
mining companies and the primary and chemical sectors that negatively impact the environment and
society. Background Problems: Companies were concerned about economic growth, social
development, and environmental welfare. Profitability was a measure of company performance, and
the ISO 14001 certificate was a reward for implementing the triple bottom line. Activities related to
GCG and CSR could be reported separately by the company on the company's website or in the
annual report and sustainability report. Research Methods: This study uses dummy variables for the
dependent variable sustainability reporting, so the study used logistic regression analysis. This study
uses a sample of mining and elemental and chemical industry companies whose operations
significantly impact the environment. Finding/Results: The study results explain that profitability
did not affect sustainability reporting because some profitable companies consider it unnecessary to
disclose non-financial information. In contrast, companies that experience losses focus on the
company's financial performance. On the other hand, the ISO 14001 certification obtained by the
company, which means that the company had carried out environmental management, had a positive
impact in that the company discloses sustainability reporting. Conclusion: The ISO 14001
certification had the ability to explain sustainability reporting.

What Are Leverage, Company Size, and Social Disclosure Considered to Reduce Market Response to Earnings Response Coefficient as an Intervening Variable?

Abd Rohman Taufiq — 2024-03-17

Introduction/Main Objectives: This research examined the influence of leverage, company size and
social disclosure on the earnings response coefficient as an intervening variable. Background
Problems: Research showed that leverage ability, company size, and social disclosure influence the
earning response coefficient. Furthermore, the company size variable positively influenced ERC in
various industrial sector companies on the Indonesian Stock Exchange. Research Methods: This
type of research used quantitative methods. The research data was manufacturing companies that
were registered with an IPO before 2016 and were still listed on the IDX from 2016 to 2020. For
this reason, this regression model was suitable for testing and examining the effect of leverage on
the earning response coefficient. Finding/Results: The larger the company size increases the market
response because the company was considered capable of providing high returns. The social
disclosure variable does not influence ERC in various industrial sector companies on the Indonesian
Stock Exchange. Social disclosure was a principle or reaction carried out by companies to
participate in community activities in general. This practice causes the company's asset value and
profits low while the debt value and losses were high. Conclusion: High social disclosure was
considered to reduce market response. On the other hand, low social disclosure was deemed to
increase market response.

The Corporate Social Responsibility Disclosure Reflect Ethical and Provides A Signal in the Form of Good News

Muhammad Zaki Adriansyah Zaman — 2024-03-17

ntroduction/Main Objectives: The study's novelty examines the effect of CSR disclosure on two
factors that appear within the company: internal factors in the form of earnings management by
company management and external factors in the form of investors’ responses by investors outside
the company. Background Problems: This study aims to test empirical evidence about the effect of
CSR disclosure on earnings management and investors’ response to the non-financial sector of
companies in Indonesia. Research Methods: The research data is sourced from 720 sustainability
reports and annual report data of non-financial companies listed on the IDX during 2018-2021
with a purposive sampling method. Finding/Results: The results showed that CSR disclosure hurts
earnings management and positively affects investors’ responses. Conclusion: This study indicate
that CSR disclosure reflects ethical behaviour so that financial reports are more transparent and
earnings management practices will decrease, while CSR disclosure provides a signal in the form
of good news that could attract investors to buy company shares.

The Effort to Realize Government Effectiveness Through Implementation Fully Accrual Accounting and Control Against Corruption

Siti Faradila S. Saud — 2024-03-17

Introduction/Main Objectives: This study aims to analyze how far the influence of the implementation
of the accrual accounting public sector on the Government and control of corruption could increase
government effectiveness. Background Problems: This means that countries that fully adopted
accrual accounting and had control of corruption (a high Corruption Perception Index score) tend to
have better government effectiveness, and vice versa. Research Methods: Using cross-country data
for 2020 with a final sample of 194 countries. Finding/Results: This study shows that the accrual
accounting public sector and the Corruption Perception Index (CPI) positively affect government
effectiveness. Conclusion: Therefore, to increase government effectiveness, it was necessary to make
effective law enforcement and control strategies to prevent corruption.