This study aims to provide empirical evidence of the influence of the role of the Sharia Supervisory Board on the disclosure of environmental aspects and aspects of banking services product on Islamic banking in Indonesia based on Islamic Social Reporting in the annual report period 2013-2015. This study performed content analysis and simple regression. There are nine Islamic banks were selected in the study sample were tested. The results showed that the amount of the Sharia Supervisory Board has given a significant effect on the extent of disclosure of environmental aspects and also aspects of banking services products based on Islamic Social Reporting. However, the test results that show the influence of the frequency of the Sharia Supervisory Board meeting on the extent of disclosure of environmental aspects and aspects of banking products based Islamic Social Reporting that proved insignificant.
Penelitian ini bertujuan untuk menegtahui pengaruh Leverage dan Board meeting terhadap Pengungkapan Lingkungan dengan Kinerja Lingkungan sebagai variabel moderating. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang masuk ke dalam Peringkat PROPER dan menerbitkan laporan keberlanjutan pada tahun 2014-2019 dengan 10 perusahaan sampel yang menggunakan metode purposive sampling. Variabel independen pertama penelitian ini adalah Leverage yang diukur dengan rasio Long Term Debt to Equity dan variabel independen kedua adalah Board meeting yang diukur dengan jumlah kehadiran dewan komisaris dalam rapat selama satu tahun periode laporan keuangan. Variabel dependen penelitian ini adalah Pengungkapan Lingkungan yang diukur dengan nilai indeks kategori lingkungan mengacu pada pedoman laporan pelestarian GRI Standard. Sementara variabel moderasi, Kinerja Lingkungan diproksi dengan peringkat PROPER yang diberikan oleh Kementrian Lingkungan Hidup. Hasilnya menunjukan bahwa Leverage berpengaruh signifikan terhadap Pengungkapan Lingkungan dan Board meeting berpengaruh tidak signifikan terhadap Pengungkapan Lingkungan. Sedangkan pengujian yang dilakukan dengan pemoderasi menunjukan bahwa kinerja lingkungan mampu menurunkan pengaruh dalam kaitannya antara Leverage terhadap Pengungkapan Lingkungan. Di sisi lain kinerja lingkungan tidak mampu meningkatkan atau menurunkan pengaruh dalam kaitannya antara Board meeting terhadap Pengungkapan Lingkungan.
The disclosure of carbon emissions information must be presented based on the Circular of Financial Services Authority No.30/SEOJK.04/2016 on the public companies including social and environmental responsibility reports in their Annual or Sustainability Reports. Therefore, the State-Owned Companies (BUMN), as the state-owned business entities listed on the Indonesia Stock Exchange (IDX), must indeed disclose their carbon emissions for their business operations. Therefore, this research aims to examine the extent of carbon emissions disclosure in the state-owned enterprises listed on the IDX studied from their websites and influence from the rate of return on their assets. The research uses the data from state-owned companies listed on the IDX from 2016 to 2019. It examines the multiple linear regression techniques. The Result looks that websites have a significant negative effect on the extent of carbon emission disclosure. Meanwhile, the return rate on the operating assets has no significant impact on the scope of disclosure of carbon emissions information.
Currently, CSR disclosure to stakeholders in Indonesia has been done by many companies. Such disclosures are integrated in the annual report or produced as a report. Many motives underlie the disclosures. The purpose of this study is to describe the company's profile and CSR disclosure motives of the winning company of CSR Award Indonesia 2016 in accordance with the Carroll pyramid. Company’s disclosures will be analysed using the 10 principles developed by the United National Global Compact (UNGC). This study will analyses the data of the three companies who won CSR Award Indonesia 2016 from 2011 to 2015 using the corresponding indicators which are in accordance to the 10 principles of UNGC. The source of data are financial reports and sustainability reports. Findings. The analyses on the three companies that become the object of analysis has disclosed sustainability information that is in accordance with the 10 principles of UNGC. When associated with the CSR disclosure motive based on Carroll pyramid, the company has economic, legal, and ethical motives. Philanthropicic motive is not much expressed. Another finding shows that the three companies being analysed are engaged in mining and automotive.Saat ini pengungkapan CSR di Indonesia kepada pemangku kepentingan sudah mulai banyak dilakukan oleh perusahaan baik terintegrasi di dalam laporan tahunan maupun dalam laporan tersendiri. Banyak motif yang mendasari pengungkapan tersebut. Tujuan dari penelitian ini untuk mendeskripsikan prodil perusahaan dan motif pengungkapan CSR dari perusahaan pemenang CSR Award Indonesia 2016 sesuai dengan piramida Carroll. Pengungkapan perusahaan akan dianalisis dengan 10 prinsip yang dikembangkan oleh United National Global Compact (UNGC). Penelitian ini akan menganalisis 3 perusahaan pemenang CSR Award Indonesia 2016 dari tahun 2011 hingga 2015 dengan indikator yang sesuai 10 prinsip UNGC. Sumber data adalah laporan keuangan dan sustainability report. Tiga perusahaan yang merupakan objek analisis mengungkapkan informasi keberlanjutan sesuai dengan 10 prinsip UNGC. Apabila dikaitkan dengan motif pengungkapan CSR pada piramida Carroll, perusahaan tersebut memiliki motif secara ekonomi, legal dan etika. Motif filantropi tidak banyak diungkapkan. Temuan lainnya, tiga perusahaan yang dianalisis bergerak di bidang tambang dan otomotif.
This study aims to investigate how financial targets, industry conditions, changes in auditors and changes in the Board of Directors can affect the occurrence of misstatements in financial statements. By using a research sample of 16 state-owned companies other than banks in 2015 to 2019, this study tested empirically using a multiple regression model. The test results prove that financial targets and changes in the auditor have a significant positive effect on material misstatements in financial statements, but industry conditions have a significant negative effect on material misstatements in financial statements. Meanwhile, changes in directors have no significant effect on material misstatements in the financial statements. These results have implications for the practice of determining the materiality number against the background of the tendency of changes in the pattern of material misstatements in the financial statements under certain conditions.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.