The purpose of this research was to determine the effect of environmental performance and environmental costs on financial performance. This research uses a quantitative method. Purposive sampling method is used in sample selection in which the companies studied are mining and manufacturing companies in Indonesia which are listed on the Stock Exchange. This research uses ratio analysis to measure financial performance and measure environmental performance sorted by PROPER rating, to measure environmental cost used data obtained by looking for a percentage of the environmental cost and then statistical methods to test the hypothesis. The results of this research indicate that only the environmental costs has an effect on the financial performance of mining and manufacturing companies with a significant level 0.047. It means that the disclosure of environmental costs carried out by mining and manufacturing companies in Indonesia for the 2014-2018 period has an impact on financial performance, and the company's concern, both in terms of costs for environmental prevention, costs for environmental detection, costs for internal failure and costs for external environmental failure can minimize the risk of environmental pollution.
This study aims to determine perceptions and differences in perceptions between accounting students to earnings management. Research was done in some of University in West Sumatera. The data used in this study are the primary data. The population in this study are accounting students in University in West Sumatera. Technique sampling in this study using purposive sampling. Measurement scale which is The Likert scale is used. Data testing is done using parametric and nonparametric statistic. using SPSS assistance for windows 22. Empirical results prove that (1) there are differences in perceptions of senior and junior accounting students to earnings management (2) there are differences in perceptions of man and woman accounting student to earnings management (3) there is no differences in perceptions of well economically and non-well economically students to earnings management.
Sharia-based cooperatives are becoming a trend in society and are being used as an alternative to financing community businesses. Since usury are strictly prohibited in Islam, Sharia-based cooperatives arise from the transformation between existing cooperative systems. It was established to improve the welfare of its members in accordance with the Islamic principle. This study aims to describe the knowledge and funding utilization of Shariah corporative members in Painan. Data collected from this study by surveying sharia cooperative members. The result of this study shows that most of the Shariah cooperatives members don't comprehend the Sharia-based cooperatives. Its member not fully utilize the facilities that provide in the sharia based financial institution. Findings, informs that the members join and utilize Shariah financing because of the important word, "Sharia"
This study aims to examine the moderating effect of the characteristics of the board of commissioners on the relationship between corporate social responsibility disclosure and earnings management. The research sample consisted of 30 manufacturing companies listed on the Indonesia Stock Exchange during the period 2010-2015. The results obtained show a significant effect of corporate social responsibility on earnings management. In addition, the characteristics of the board of commissioners such as the board of commissioner's educational background and the frequency of board of commissioners meetings strengthen the relationship between corporate social responsibility and earnings management Keywords: corporate social responsibility, corporate governance mechanisms, earnings management, characteristics of the board of commissioners
Technology improvements have an impact on the development of accounting programs. One of them is an accurate accounting program. Accurate programs have been widely used by companies in managing finances. For this reason, Vocational High Schools should answer the challenges of the times by introducing this program as additional expertise for their students. The problem is the competence of accounting teachers in the field of accounting computers is still low, so it is suspected that one of the efforts made to improve teacher competency is through training activities.To test the hypothesis proposed in this study, paired sample test was used. Before the training is held, participants are given a pretest first. After the training is completed, participants are tested again for their knowledge related to the training material. Statistical test results between pretest and posttest score data showed a sig value of 0,000. This provides evidence that computer accounting activities can increase vocational accounting teacher competencies in the field of accounting computers. Furthermore, increasing teacher competency is expected to be transferred to students and reflected in the UKK scores and graduate admissions in the world of work.
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