This study aims to analyze the effect of sustainability information disclosure on financial and market performance. Using purposive sampling, this study obtains 21 mining sector companies in Indonesia and 18 companies in Malaysia. Regression analysis with WarpPLS is used to test the proposed hypotheses. The results show that environmental and social disclosure has a significant effect on return on assets, return on equity, price-earnings ratio, and Tobin'Q in Indonesia and Malaysia. Overall, there is no significant difference in financial and market performance between Indonesia and Malaysia. Good sustainability information disclosure further improves financial performance and trust among stakeholders and regulators in decision making, which in turn, increases corporate value.

This study aims to analyze the factors that influence the level disclosure of Regional Government Financial Statements. The sample of this study were 101 local government financial statements at Indonesia in 2016-2018. This study uses multiple regression analysis. These results provide that regional wealth, government size, and the number of regional apparatus working units had a significant positive effects on the level of disclosure of Regional Government Financial Statements (RGFS). Whereas the level of dependency and the legislative had no effect on the level of disclosure of RGFS. Not all regional governments make disclosures based on RGFS by referring to new Government Regulation. This study uses a disclosure index that is considered to have an equal weight, and inappropriate use of proxies results in inappropriate analysis of the results showing the performance of local governments. It is expected that the future study is able to use the level of disclosure required RGFS based on the latest GAS accrual basis that began to be applied by all local governments in 2015, then need to give weight to items disclosed in the financial statements.

This study aims to analyze the influence of apparatus resources, organizational commitment, internal control on the accountability of village fund allocations with the level of education as a moderating. Accountability analysis of village fund allocation is carried out at every stage of planning, implementation stage, administration stage, reporting stage, and accountability stage. The study was conducted in 18 villages in Undaan District, Kudus Regency -Indonesia, with a total sample of 115 village officials. Structural Equation Model analysis techniques with Warp Partial Least Square were used to test the research hypotheses. The results showed that apparatus resources, organizational commitment, and internal control had a positive effect on the accountability of village fund allocations. The level of education strengthens the influence of apparatus resources on the accountability of village fund allocations. The findings of the study further prove that commitment has positive implications for achieving accountability. It means that the higher the commitment made by the government apparatus, the better and higher the effect on accountability in managing public funds. With an ethical commitment of the government apparatus in managing the budget, the use of funds can be in accordance with the planning and designation so that goals can be achieved.

Abstract:The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the relationship between money ethics against tax evasion. The theory rooted in selfishness that tax evasion action is not considered a violation because the act of self is not an ethics violation. While different views in the Theory of Ethics Teonom that, tax evasion is an act of abuse of religion because religion is recommended to give us what we have to help others poeple.Metode study is a quantitative method by distributing questionnaires to 113 individual taxpayers at the Tax Office in Semarang. The sampling technique used is convenience sampling. While data analysis technique used in this research is regression test moderation absolute difference using SPSS. The results showed that money ethics and intrinsic religionsity influence on tax evasion, while the extrinsic religionsity no effect on tax evasion. While variable intrinsic religionsity in this study proved to be moderate the relationship money ethics against tax evasion. But diferrent result showed extrinsic religionsty not moderate the relationship money ethics against tax evasion Keywords: money ethics, intrinsic religionsity, extrinsic religionsity, tax evasion Abstrak: Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh money ethic, intrinsic dan extrinsic religionsity terhadap tax evasion. Selain itu untuk menguji dan menganalisis pengaruh intrinsic dan extrinsic religionsity sebagai pemoderasi hubungan antara money ethics terhadap tax evasion. Bersumber pada Teori Egoisme menyebutkan bahwa tindakan pengelapan pajak tidak dianggap sebagai pelanggaran karena tindakan mementingkan diri sendiri bukan merupakan pelanggaran etika. Sementara pandangan berbeda dalam Teori Etika Teonom menyebutkan bahwa, penggelapan pajak merupakan tindakan melanggar agama, karena dalam agama dianjurkan untuk memberikan yang kita punya untuk membantu sesama.Metode penelitian yang digunakan adalah metode kuantitatif dengan menyebarkan kuesioner kepada 113 wajib pajak orang pribadi di Kantor Pelayanan Pajak di wilayah Semarang. Teknik sampling yang digunakan adalah convenience sampling. Sedangkan teknik analisa data yang digunakan dalam penelitian ini adalah regresi moderasi uji selisih mutlak dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa money ethics dan intrinsic religionsity berpengaruh terhadap tax evasion, sedangkan extrinsic religionsity tidak berpengaruh terhadap tax evasion. Sedangkan variabel intrinsic religionsity dalam penelitian ini terbukti memoderasi hubungan money ethics terhadap tax evasion.Sedangkan hasil berbeda ditunjukkan variabel extrinsic religionsity dalam penelitian ini terbukti tidak memoderasi hubungan money ethics terhadap tax evasion Kata kunci: money ethics, intrinsic religionsity, extrinsic religionsity, tax evasion

This study aimed to examine the effect of the antecedent of job satisfaction on job satisfaction, the influence of leadership style, organizational commitment and job satisfaction on turnover intention and whether job satisfaction was able to mediate the relation of antecedent of job satisfaction on turnover intention. The respondents in this study were employees at consulting firms in Semarang. The analysis instrument in this research was the multiple regression. The study showed that leadership style and organizational commitment had positive influence on job satisfaction. The other result of this study showed that leadership style, organizational commitment and job satisfaction had negative influence on turnover intention. With the proven fact of the influence of leadership style, organizational commitment and job satisfaction on turnover intention, the managers of consulting firms, therefore, should use leadership style that fit with employees, should try to increase the organization' s commitment to employees so they knew that they were a part of the organization and to maintain their membership in the organization and should improve employee satisfaction in order to reduce the turnover intention among employees. Info Article