This study aims to determine the influence of the complexity of the banking business on the quality of financial statements that are moderated by the XBRL reporting form on the banking industry sector listed on the Indonesia Stock Exchange in 2017. The sample used was 43 banking companies from a total of 91 financial sector companies, based on purposive sampling. The complexity of the banking business in this study is measured by the level of complexity of the BOOK based on OJK regulations No. 6 / POJK.03 / 2016, the quality of financial statements is measured using non discretionary accruals and xbrl is measured by the use of the company in that year. In analyzing data, this study uses statistical tests of multiple regression analysis. Based on the calculation of multiple regression analysis with the help of Eviews 10 software, the relationship between the complexity of the banking business and the quality of financial statements is strengthened by the form of XBRL reporting
Organizations that concerned on profit without responsiveness on environmental and social influences created from business operations, consequently cannot hold its life in the long term (sustainable). The government as a public sector organization is obliged to pay attention to the three pillars of sustainability, namely: 1) Earth (planet) along with all its contents, plants and animals-Ecosystem; 2) Human (People); and 3) Economics (Profit) or so-called triple bottom line. This research was conducted to identify the indicators of sustainability reporting disclosure associated with the local government economic, environmental and social, as well as determine the important factors that should be disclosed by local governments in their sustainability reports. This article is part of the first phase of the research conducted in producing guidelines for a complete and comprehensive disclosure to the City/County in Indonesia. As a preliminary study, data collection method used in this study consists of two sections, namely: 1) literature review and benchmarking; 2) survey methods. Data from first method were collected and analyzed to find appropriate factors for Indonesia local government context. While the survey methods are used to gather perceptions from academics and practitioners, and to have knowledge of the sustainability report. This research used confirmatory factor analysis to determine significant indicators simultaneously test the reliability and validity of the proposed model. The results of this study showed that the main factors of sustainability report disclosure model consist of Environmental, Economic, and Social. Environmental factors disclosure contains 21 indicators, economic factors consists of six disclosure indicators, whereas social factors containing three dimensions namely labor (8 indicators), society (12 indicators), and human rights (10 indicators).
Economic globalization has led to increasing demands for quality financial statement information that is useful in decision making. This study aims to empirically prove the effect of biological assets on firm value and disclosure based on PSAK 69 as a moderating variable. This study uses quantitative methods. The population consists of agricultural companies listed on the Indonesia Stock Exchange in 2018-2020. From this study, it can be concluded that biological assets positively affect firm value, disclosure based on PSAK 69 has a positive effect on firm value, but disclosure based on PSAK 69 does not moderate the effect of biological assets on firm value. Keywords: Biological Assets, Disclosure Under PSAK 69, Firm Value Globalisasi ekonomi menyebabkan semakin meningkatnya tuntutan terhadap informasi laporan keuangan yang berkualitas yang berguna dalam pengambilan keputusan. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh aset biologis terhadap nilai perusahaan dan pengungkapan berdasarkan PSAK 69 sebagai variabel yang memoderasi. Penelitian ini menggunakan metode kuantitatif. Populasi terdiri atas perusahaan-perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Dari penelitian ini dapat disimpulkan bahwa aset biologis berpengaruh positif terhadap nilai perusahaan, pengungkapan berdasarkan PSAK 69 berpengaruh positif terhadap nilai perusahaan, dan pengungkapan berdasarkan PSAK 69 tidak memoderasi pengaruh aset biologis terhadap nilai perusahaan. Kata kunci: Aset Biologis, Nilai Perusahaan, Pengungkapan berdasarkan PSAK 69
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