Ethnographic Study of Spiritual Accountability on Catholic Church that is Inculturated by Local Value. This research aims to disclose spiritual acountability practice and reconstruct spiritual accountability concept from local value in a Catholic church community. Etnographic study is employed in this research. The interpretation of spiritual accountability understood by the community reflect individual relation to God (vertical relation) and is stated in the loyalty of community member to conduct religius activities, willingness to sacrifice for the continuing existence of the church, involvement to serve without reserve. Meanwhile,spiriual accountability concept is carried out by placing the church as tonkonan that conduct ritual activities as materialization of spiritual accountability. Abstrak: Studi Etnografi Akuntabilitas Spiritual pada Organisasi gereja katolik yang terinkulturasi Budaya lokal.Penelitian ini bertujuan untuk mengungkap praktik akuntabilitas spiritual dan merekonstruksi konsep akuntabiltas spiritual dari nilai budaya lokal melalui pendekatan interpretif dan metode etnografi pada sebuah komunitas organisasi Gereja Katolik. Studi etnografi digunakan dalam penelitian ini. Hasil pemaknaan akuntabilitas spiritual yang dipahami komunitas tersebut mencerminkan hubungan individu dengan yang Maha Kuasa (hubungan vertikal) dan dinyatakan dalam kesetiaan setiap anggota untuk menjalankan aktivitas religius, kerelaan berkorban demi keberlangsungan organisasi Gereja, ketertarikan untuk menjalani hidup bakti dan memberikan pelayanan dengan sepenuh hati. Sedang rekonstruksi konsep akuntabilitas spiritual dilakukan dengan menempatkan Gereja sebagai tongkonan yang menjalankan aktivitas ritus sebagai perwujudan akuntabilitas spiritual.
Abstrak: Transformasi Nilai Budaya Lokal dalam Membangun Akuntabilitas Sektor Publik. Penelitian ini bertujuan mentransformasi nilai akuntabilitas budaya lokal dalam meningkatkan pelaksanaan akuntabilitas pemerintah daerah bersama masyarakat. Penelitian dilakukan pada pemerintah daerah Tana Toraja menggunakan metode etnografi kritis inkulturatif. Hasil penelitian menunjukkan adanya dua jenis akuntabilitas yakni akuntabilitas masukan (aktivitas penyusunan program yang dilakukan oleh pihak agen yakni pemerintah daerah) dan keluaran (aktivitas yang dilakukan oleh pihak prinsipal, yakni masyarakat). Rekonstruksi akuntabilitas masukan dan keluaran dinyatakan dalam aktivitas kombongan (duduk bersama untuk memecahkan suatu masalah).
Abstract: Transformation of Local Cultural Values to Build Public Sektor Accountability. This study aims to transform the value of local culture of accountability to improve the implementation of the local government and public accountability. This research was conducted in the area of Tana Toraja using acculturated critical ethnography as paradigm and research method. The results show masukan (program construction activity doing by public government as agent) and keluaran accountability (public activity as prinsipal). Reconstruction of masukan and keluaran accountability expressed in Kombongan activity (sitting together to solve the problem).
This research aims to investigate the role of carbon emission disclosure as a mechanism to improve the investors' reaction in the form of abnormal stock returns mediated by cost of equity. The sample used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2013 to 2017 and 122 firms were selected using purposive sampling method. By using path analysis method, the results shows, that the carbon emission disclosure has negative relationship to the cost of equity, carbon emission disclosure has positive relationship to the abnormal stock return and cost of equity has negative and significant relationship to the abnormal stock return. In addition, using Sobel test, the results shows that cost of equity plays a role in mediating carbon emission disclosure to the abnormal stock returns.
This research aims to examine the effect of ownership structure on dividend policy. In this research ownership structure consists of managerial ownership, government ownership, foreign ownership and family ownership. The population used is a non-financial company that listed in Indonesian Stock Exchange (BEI) research period 2012-2016. The number of samples used in this research is 242 data of the company year. Sampling technique used is purposive sampling. Data analysis used was multiple regression analysis method. The empirical result of this research indicate that managerial ownership has a positive but not significant effect on dividend policy; government ownership has a negative and significant effect on dividend policy; foreign ownership has a positive and significant effect on dividend policy; and family ownership has a negative and significant effect on dividend policy.
<p><em>The purpose of this study is to investigate the role of family ownership integration in moderating and earnings management in mediating the relationship between CSR and firm value. The population used is all companies listed on the Indonesia Stock Exchange (BEI) with the 2015-2018 research period. The number of samples is 67 companies each year, which were selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis is used to analyze data. The results of this study indicate that CSR has a significant positive effect on earnings management, also earnings management on firm value has a significant positive relationship. The family ownership variable in moderates the relationship between CSR and earnings management is type Pure Moderation, conversely earnings management in mediating the relationship between CSR to the firm's value is type of No Mediation, nor is there any effect of integration of family ownership and earnings management on the relationship of CSR and firm value. The implication of this research, especially for family firms to maintain control of the company's operations, especially in the socio-emotional aspect compared to the financial aspect, because this contributes stakeholder to avoid the impact of earning management practices with the higher the discretionary accrual value is indicated to hide actions that harm firm’s reputation.</em></p>
Tujuan dari penelitian ini adalah untuk menginvestigasi pengaruh kinerja keuangan terhadap reputasi perusahaan dan pengaruh reputasi perusahaan terhadap kinerja keuangan. Penelitian ini menggunakan data sekunder, yaitu annual report dan Corporate Image Index (CII) yang dipublikasikan oleh Frontier Consulting Group. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di dalam Bursa Efek Indonesia yang memiliki indeks skor CII secara berturut-turut selama periode 2016-2019. Jumlah perusahaan yang memenuhi kriteria dalam penelitian ini adalah 34 perusahaan yang dipilih menggunakan purposive sampling dengan total data yang diobservasi sebanyak 136 data. Penelitian ini menggunakan analisis regresi linear sederhana. Hasil penelitian ini menunjukkan bahwa kinerja keuangan memiliki pengaruh positif dan signifikan terhadap reputasi perusahaan serta reputasi perusahaan berpengaruh secara positif dan signifikan terhadap kinerja keuangan.
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