<p>Manipulasi  laporan  keuangan  yang dilakukan  oleh perusahaan  tambang di  Indonesia semakin banyak.Hal ini terbukti dari beberapa berita di media, seperti PT Bumi Resources yang melakukan manipulasi laporan keuangan untuk pengembangan proyek.PT Timah yang sengaja membuat laporan keuangan fiktif untuk menutupi kondisi keuangannya yang buruk.PT Rivel melakukan <em>fraud </em>untuk kepentingan pribadi. Selaint itu, data ACFE (2016) menyatakan bahwa kasus <em>fraud </em>di Indonesia tahun 2016 menduduki peringkat kedua se Asia Pasifik dengan jumlah</p><p align="center">42 kasus. CPI (<em>Corruption Perception Index</em>) juga menyatakan bahwa peringkat Indonesia adalah</p><p>90 dari 176 negara yang melakukan <em>fraud</em>.Tujuan dari penelitian ini adalah untuk mengetahui variabel <em>leverage</em>, ROA, dewan komisaris independen, kualitas audit, perubahan auditor, pergantian direksi perusahaan, dan   <em>frequent number of CEO’s picture   </em>berpengaruh tehadap <em>financial statement fraud.</em></p><p>Penelitian ini menggunakan teori agensi, karena adanya asimetri informasi yang terjadi.Contoh asimetri informasi manajer tidak menungkapkan seluruh informasi yang dimiliki ke pemiliki dan <em>stakeholder</em>nya.Ketidaktahuan <em>s</em><em>takeholder </em>dan pemilik perusahaan membuat manajer melakukan financial statement fraud agar kondisi dan kinerja perusahaan tetep terlihat baik.Penelitian ini juga menggunakan <em>pentagon theory </em>karena fraud tidak hanya dilihat dari sisi <em>pressure</em>, <em>opportunity</em>, dan rasionalisasi, tetapi juga <em>capability </em>dan arogansi.</p><p>Sampel  pada  penelitian  ini  menggunakan  seluruh  perusahaan  pertambangan  yang terdaftar di  Bursa Efek  Indonesia  (BEI),  tahun  pengamatan  2014-2016.Pengambilan sampel menggunakan metode <em>purposive sampling</em>.Metode penelitian menggunakan <em>logistic regression</em>.Alat statistik yang digunakan adalah IBM SPSS 20.</p><p>Hasil Penelitian menunjukkan bahwa ROA berpengaruh signifikan terhadap <em>financial statament  fraud</em>,  <em>leverage  </em>tidak  berpengaruh  signifikan  terhadap  <em>financial  statament  fraud</em>, dewan komisaris independentidak berpengaruh signifikan terhadap <em>financial statament fraud</em>, kualitas auditor eksternaltidak berpengaruh signifikan terhadap <em>financial statament fraud</em>, pergantian auditortidak berpengaruh signifikan terhadap <em>financial statament fraud</em>, pergantian direksitidak  berpengaruh  signifikan  terhadap  <em>financial  statament  fraud,  frequent  number  of CEO’s picture</em>s tidak berpengaruh signifikan terhadap <em>financial statament fraud.</em></p><p> </p>

ABSTRAK Terbitnya UU No. 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup dan program penilaian peringkat kinerja perusahaan dalam pengelolaan lingkungan hidup (PROPER) yang dilakukan oleh Kementrian Lingkungan Hidup dan Kehutanan Republik Indonesia dari tahun-ke tahun, tidak lantas membuat perusahaan sadar untuk mengelola limbah hasil produksinya. Proper (2016) masih mencatat bahwa ada 12 perusahaan yang masih termasuk kedalam daftar warna hitam. Warna hitam ini menurut PROPER adalah perusahaan yang pada saat melakukan usaha dan/atau kegiatannya sengaja melakukan perbuatan atau kelalaian yang mengakibatkan pencemaran dan kerusakan lingkungan sekitarnya.Penelitian ini menggunakan teori legitimasi disebabkan adanya kontrak sosial yang terjadi antara perusahaan dan masyarakat. Kontrak sosial dua belah pihak ini, mengutarakan bahwa perusahaan butuh legitimasi atau pengakuan dari masyarakat tentang operasi dan produk yang dihasilkan, sedangkan masyarakat menuntut tanggungjawab perusahaan agar mengelola lingkungan disekitar perusahaan.Sampel pada penelitian ini menggunakan seluruh perusahaan tambang yang terdaftar di Bursa Efek Indonesia (BEI), tahun pengamatan 2014-2016. Pengambilan sampel menggunakan metode purposive sampling. Alat statistik yang digunakan adalah WarpPLS.Hasil penelitian menunjukkan bahwa environmental performance tidak berpengaruh signifikan terhadap kinerja keuangan. Corporate governance memperkuat hubungan antara environmental performance terhadap kinerja keuangan. Nilai R Square pada penelitian ini adalah 23,4%. Luaran pada penelitian ini adalah JSEB jurnal solusi ekonomi dan bisnis. ABSTRACTThe issuance of Law no. 32 of 2009 on Environmental Protection and Management and corporate performance rating program in environmental management (PROPER) conducted by the Ministry of Environment and Forestry Republic of Indonesia from year to year, does not necessarily make the company aware to manage waste of its products. Proper (2016) still notes that there are 12 companies still included in the black list. This black color according to PROPER is a company that at the time of doing business and / or its activities

One of the characteristics of small industries is that they still face many obstacles, both in terms of production and business management. The production aspect includes technology/equipment, production continuity, quality uniformity, packing, labeling, etc., while in the business management aspect there is not much support for promotions, marketing development strategies, and limited distribution and bookkeeping of business results. The same thing happened to Bakmi Pak Gembong who was in Rejosari Village, East Semarang District. Where Pak Gembong's Bakmi Business is still a small-scale industry that also has problems in terms of management, especially in terms of recording the results of its business. To overcome these problems, Community Service activities were carried out by providing counseling about the importance of recording all matters relating to the operation of a business. The expected outcome of this Community Service activity is that SME actors have an understanding of the importance of recording their business on a regular basis and the benefits derived from recording business operations on a regular basis.

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Pro Kontra about the disclosure of HR accounting, such as the difficulty of the level of leverage between different HR, because they have their respective competencies (Narayan, 2010) and there are still many weaknesses in reporting and disclosure. Even though there are several pros and cons, companies that still disclose their HR, will be more trusted by its stakeholders, on their HR capabilities and competencies. Disclosures that the company continues to do are influenced by company size, profitability, assets utilization, and EBITDA. The purpose of this study was to analyze the influence of company size, profitability, assets utilization, and EBITDA on disclosure of HR accounting in insurance companies in Indonesia. This research uses resource based theory. Resource based theory explains that companies must safeguard their resources, including their human resources, to continue to generate benefits in the future. The sample in this study is an insurance company registered on the IDX. Sampling uses purposive sampling method. The research method uses multiple linear regression. The statistical tool used is E-views 10.0. Reesults of research on company size influence to HR accounting disclosure. The Effect of Profitability to HR accounting disclosre is significant. There is not significant effect of assets utilyzation to HR accounting disclosure. The effect of EBITDA to HR accounting dislosure is not significant. Outcomes of Research Results are JSEB Journal of Economic & Business Solutions.

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This implementation of Environmental, Social, dan Governance (ESG) can be communicated to the public through ESG disclosure in a company report. The results of the literature review show the inconsistency of the direct influence of company size, company age, dan type of industry on ESG Disclosure. The inconsistency of research results. The higher the profitability of the company, the easier it is for the company to implement dan disclose ESG activities. This research investigates the moderating effect of profitability on company size, company age, dan type of industry on ESG Disclosure. A quantitative approach using secondary data was applied to this study. Purposive sampling is used as a technique for taking samples while moderating regression analysis is used as research analysis. WarpPLS 7.0 is a research statistics tool. Based on the results of the ESG Disclosure analysis, it can be directly influenced by the size, age dan type of company. Profitability cannot moderate the effect of company size dan age on ESG Disclosure but can moderate the type of industry on ESG Disclosure.