The purpose of this study is to identify the factors that influence environmental disclosure. The study population is 156 companies consisted of companies in the agricultural sector, the consumer goods industry sector, and the basic & chemical industry sector which were listed on the Indonesia Stock Exchange and participated in PROPER 2014-2018. The purposive sampling method was used to determine the research sample in order to obtain 26 company samples or 130 units of analysis. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that the level of environmental disclosure in the three corporate sectors in Indonesia is classified as low, due to the absence of standard guidelines for conducting environmental disclosure, so it is still voluntary. The results also show that the variables of board commissioners’ size, size of the audit committee, environmental certification, profitability, and company size have a significant positive effect on environmental disclosure, while leverage has no effect on environmental disclosure. With the low level of corporate environmental disclosure in Indonesia, it is hoped that the government can establish standard, precise, and mandatory guidelines so that companies can further increase information regarding environmental disclosure.
This study analyses and presents accounting academics' experiences in six universities in Australia, Malaysia, and Indonesia to adapt to the swift change to the remote virtual classroom delivery model forced by the COVID-19 pandemic, while also gaining valuable lessons from this unique situation. In this study, autoethnography's basic principles were used. The main results suggest that the universities' combined current information and communication technologies, learning management systems, blended learning experiences, training, and supports, although not without hitches, were able to accommodate the shift to a remote virtual classroom model quite effectively. However, the move to fully online assessment has been conceded to likely increase the embedded risk of student cheating. The availability of reliable internet connection for students is also crucial in ensuring access equality and effective remote virtual classroom delivery.
In Indonesia’s economy SMEs have significant contribution to GDP and labor employment. On the other hand, SMEs still have substantial problems. One of them is related to capital insufficiency due to limited access of SMEs to financial institutions. This limitation may be caused, among other things, by the fact that SMEs’ financial statements have not complied with Accounting Standards without Public Accountability (SAK ETAP). The study aims at identifying antecedents of SAK ETAP implementation as well as formulating strategies to improve its implementation in SMEs. Five important antecedents of SAK ETAP implementation are organizational culture, education, exposure, age, and scale. Therefore, developing organizational culture by increasing SMEs’ exposure on socialization and training is a promising strategy. There is also a need for more intensive cooperation of various parties such as government, Institute of Indonesian Chartered Accountants (IAI), universities, SME association, and NGOs to improve both SMEs’ compliance with SAK ETAP and organizational culture. In addition, mobilization of academic staffs and accounting students to facilitate the implementation of SAK ETAP is worth-trying.
Purpose of the study: This study examines the impact of creativity and entrepreneurship education on student entrepreneurial intentions at Jakarta State University.
Methodology: This study, we applied quantitative research which conducting in two-phase First, we perform exploratory factor analysis test, and the second phase, we confirmatory factor analysis using AMOS version 18.
Main Findings: This study carried out the findings that there is an impact on creativity on entrepreneurial education, lectures on individual creativity, entrepreneurial education on entrepreneurial intention, and creativity supported in the university on individual creativity. Furthermore, creativity supported not impact on entrepreneurial intention, and individual creativity has not to impact on entrepreneurial intention.
Applications of this study: This research can be used by university leaders to increase students’ intention to become entrepreneurs through optimizing entrepreneurship education and creativity support from universities.
Novelty/Originality of this study: In this study, we found that there was an influence of lecturer on creativity on entrepreneurship education. Previous researchers have never revealed this finding. Our research also found the impact of individual creativity on the intention of entrepreneurship. This finding has not been revealed in some previous studies.
This study aims to examine and obtain empirical evidence on determinants of carbon emissions disclosure at mining companies listed in Indonesia Stock Exchange.Several factors involved in this study, there are leverage, profitability, firm size, and institutional ownership. In addition, population of this study is 41 mining companies listed in Indonesia Stock Exchange. Meanwhile, sample is selected using purposive sampling technique which produced 56 unit of analysis. This study also uses content analysis techniques on annual reports and/or sustainability reports in 4 years to measure carbon emission disclosure. Data collection is conducted by documentation technique. Moreover, multiple rank regression with SPSS version 23 applications is executed to analyze the data. Results indicate that leverage, profitability, firm size, and institutional ownership have significant and negative effect on carbon emission disclosure. Therefore, it can be concluded that the higher leverage, profitability, firm size, and institutional ownership of the company, carbon emission disclosure which is reported by mining companies in Indonesia will be lower.
Since the increasing attention among scholars on entrepreneurship education, there is a lack of empirical evidence on how to prepare for entrepreneurial education at an early age. Therefore, this study examines the effect of the outdoor learning environment and entrepreneurial education on entrepreneurial self-efficacy in Indonesia's elementary school students. This study incorporated 320 elementary students in the five and six-year students as respondents in several elementary schools in Jakarta of Indonesia. The sample was gathered using convenience sampling by giving online questionnaires with five scales of measurement. The findings showed that the outdoor learning environment has closely related to entrepreneurship education and entrepreneurial self-efficacy. Second, entrepreneurship education plays a significant role in mediating the relationship between the outdoor learning environment and students' self-efficacy. Our research provides insight to future researchers that primary education plays a significant role in the growth and development of self-efficacy and entrepreneurial intentions.
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