Human development index is one indicator of development progress on aspects of human quality in a country. This study aims to determine the factors that affect the human development index in nations in ASEAN member countries. The analysis technique used is regression by using panel data regression with fixed effect model. The results of processing with fixed effect model show that population and per capita income growth rate affects the human development index in ASEAN member countries, while the variable rate of inflation and unemployment rate does not have an impact on the human development index. This study implies the importance of government to control the population and acceleration of economic growth.DOI: 10.15408/sjie.v7i1.6756

This study aims to examine the effects of factors related to management accounting systems and managerial performance. The factors include budgetary participation, decentralization, and management style. Furthermore, this research investigates the consequences of the management accounting systems on managerial performance and the direct effect between management style and budgetary participation on managerial performance. Survey questionnaires were distributed to both public and private hospitals in Palembang, the South Sumatera region, Indonesia. The sample consisted of 62 respondents from 15 hospitals Target respondents were all managers in hospitals, including financial managers, service managers, human resource managers, quality managers, and other managers. The questionnaire was distributed online to each hospital, and approximately five or more questionnaires were hardcopies. This research was conducted over less than six months. The data obtained were processed via excel files, then checked for conformity, and analyzed by partial least square (PLS) software with descriptive statistics. This study uses path analysis, which that is structural equation modeling (SEM). The findings show that management style, decentralization, and budgetary participation significantly affect management accounting systems. However, management style and budgetary participation did not influence managerial performance. Finally, the findings indicate that management accounting systems are positively affected by managerial performance.

This study investigated the effect of ownership structure on environmental, social, and governance (ESG) disclosure, firm value, firm performance, and audit committees as moderating variables in the Indonesian context. The ownership structures in this study are foreign, public, state, and family ownership. This research is quantitative and uses secondary data. The sample consisted of 140 companies on the Indonesia Stock Exchange for the 2018–2020 period. This study used legitimacy, stakeholder, and agency theory. The analytical method used was partial least squares structural equation modeling. The results show that foreign and public ownership positively and significantly affect environmental, social, and governance disclosure. However, state and family ownership did not affect environmental, social, and governance disclosure. In addition, environmental, social, and governance disclosure positively impacts firm value. However, environmental, social, and governance disclosure do not affect a company’s performance. Audit committees moderate the influence of environmental, social, and governance disclosure and firm value. However, the audit committees do not moderate the effect of environmental, social, and governance disclosure and firm performance. The government should make stronger environmental, social, and government regulations that must be implemented by companies listed on the Indonesia Stock Exchange even though they are now voluntary.

The study aim is to examine the effect from board size, board independende, audit committee, woman on board to firm value through environmental disclosure as a mediating variable. Agency theory and stakeholder theory use in this study. The sample in this study is all mining companies listing on the Indonesian Stock Exchange. Data is the 2013-2017 from the annual report. The result shows board size and board independence to environmental disclosure not significant. However, the audit committee, woman on board effect to environmental disclosure shows significant results. This is similar to the relationship between environmental disclosure and firm value shows a positive and significant result. The limitation in this study is just use sample from mining companies, and also only use annual report Future research can do this study use other type companies such as banking sector, manufacturing sector and use other report such as sustainability reporting.

This study aimed to identify the effect of e-commerce and sustainability reporting on tax avoidance and firm performance, as well as determining whether organizational culture acts as a moderating variable in small and medium enterprises in Palembang, South Sumatera, Indonesia. Agency theory and stakeholder theory were employed as a framework. The questionnaires were distributed online to the owners of small and medium enterprises in Palembang; a sample of 211 respondents completed the questionnaire. Partial least square structural equation model regression was used to test and analyze the hypotheses. The results show that sustainability reporting and e-commerce have a positive effect on tax avoidance, while tax avoidance has a positive effect on company performance. However, organizational culture does not act as moderating variable to strengthen the effect of tax avoidance on company performance.