Purpose The purpose of this study is to examine the effect of corporate governance and corporate profitability on firm value with corporate social responsibility (CSR) disclosure as the intervening variable. Design/methodology/approach The population of this study was all companies listed in the LQ 45 Index group in the Indonesia Stock Exchange in 2013-2014. The inferential statistics used in this study applied the partial least square (PLS) based structural equation model (SEM) method with the assistance of SmartPLS 2.0. The PLS method was selected based on the consideration that there was a construct formed with reflective indicators in this study. Findings From the results of this study, it can be concluded that corporate governance does not have any effect on CSR disclosure, profitability of company has an effect on CSR disclosure, CSR disclosure has an effect on firm value. In addition, CSR disclosure does not mediate the effect of on firm value. These results showed that corporate governance can have an effect on firm value directly, and there is no role of CSR disclosure in mediating the effect of corporate governance on firm value, and profitability of company has an effect on firm value through CSR disclosure. Originality/value The originality of this research is on the reason that many studies that have been conducted still indicated the inconsistency in the results and diversity of the indicators, so that a similar research was conducted by involving the indicators used for measuring the corporate governance variable, which were the proportion of independent commissioners and audit committee. Meanwhile, for the profitability variable, return on assets and return on equity were used as the indicators.
PurposeThis study aims to determine (1) the effect of environmental management accounting on organizational performance and (2) the mediating effect of process innovation on the relationship between environmental management accounting and organizational performance.Design/methodology/approachThis research uses survey methods designed for management accountants of large manufacturing companies in Indonesia. Data from 123 respondents were analyzed using the WarpPLS.FindingsThe implementation of environmental management accounting exerted a positive effect on organizational performance. It is evident that the implementation of environmental management accounting encourages companies to innovate processes which will improve how well the organization performs.Research limitations/implicationsThese findings still contained several limitations such as data were only collected from one province in Indonesia, and so the findings might not be generalizable to other provinces in Indonesia. Also, the number of variables studied only involved three. The study only focused on certain dimensions of environmental management accounting without considering other dimensions in-depth.Practical implicationsThese findings extend the literature on environmental management accounting and demonstrate, from a practical perspective, environmental management accounting (EMA), which prioritizes the environment, will encourage companies to innovate their processes so that they are more environmentally friendly; EMA recognizes the important role of accountants in managing environmental issues.Originality/valueThis study documents the importance of environmental management accounting to assist companies in getting accurate information on environmental issues and environmental costs.
Fraud in the public sector continues to be the major issue for the governments worldwide. Thus, this study examines the extent of monitoring mechanisms within public systems curbing fraud incidents. The authors' survey concerned three dimensions of monitoring mechanisms: good governance, internal control procedures and fraud prevention programs. This survey has been conducted among various Malaysian government officers. The results show that, generally, misappropriation of assets is ranked as the most frequent fraudulent case in government agencies. Based on regression analysis, internal procedures or policies were significant in reducing fraud incidents. Additionally, both good governance and fraud prevention programs were proven to have a significant relationship with the occurrences of fraud within government agencies. In terms of the practical aspect, the study provides important information for public servants on the effectiveness and usefulness of good governance, internal control procedures, and fraud prevention program in the public sector. This paper provides an interesting contribution to the understanding of fraud incidents inside government agencies.
Penelitian ini bertujuan untuk menemukan bukti secara empiris pengaruh rasio keuangan dalam hal ini Return on Equity (ROE), Debt to Total Asset (DAR), dan Current Ratio (CR) terhadap Income smoothing dengan Tarif Pajak Efektive sebagai variable mediasi. Penelitian ini dilakukan pada 12 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan teknik analisis data menggunakan metode Partial Least Square dengan aplikasi WarpPLS 6.0. Hasil penelitian ini menunjukkan bahwa ROE dan DAR berpengaruh positif terhadap Income smoothing selain itu CR tidak berpengaruh terhadap income smoothing. selain Penelitian ini juga menemukan Tarif Pajak Efektif dapat memediasi hubungan ROE terhadap Income Smoothing dan Tarif Pajak Efektif tidak dapat memediasi hubungan DAR dan CR terhadap Income Smoothing.This research aims to find empirical evidence of the influence of financial ratio in this case Return On Equity (ROE), Debt To Total Asset (DAR), and Current Ratio (CR) to income smoothing with the effective tax rate as a mediation variable. This research was conducted on 12 property dan real estate companies listed in the Indonesian Stock Exchanges in the peroid of 2013-2017. Sampling technique in this research using purposive sampling technique and data analysis technique using Partial Least Square method using WarpPLS 6.0 application. The result of this research indicates that the ROE and DAR have positive significant on Income smoothing. Meanwhile, CR has no signifanct on Income smoothing. This research also shows that Effective Tax Rate can mediate ROE toward Income Smoothing and Effective Tax Rate cannot mediate DAR and CR toward Income Smoothing.
Education is a process of experience, because life is a growth education means helping inner growth without being limited by humans. Humans as creatures who are given advantages by Allah SWT with a form of reason in humans that other creatures of Allah do not have in their lives, that to cultivate their minds requires a pattern of education through a learning process. Planning is a projection of what is needed in order to achieve valid and valuable goals in educational institutions. Contemporary Islamic Education is an activity that is carried out in a planned and systematic way to develop the potential of students based on the principles of Islam at this time. Education is one of the basic needs in human life who thinks how to live the life of this world in order to maintain life and the livelihood of humans who carry out the task of the Kholiq to worship.
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