This study aims to see the impact of firm size, leverage, firm age, media visibility, and industry affiliation on sustainability reporting disclosure as measured by the score of the GRI indicator. This study uses multiple linear regressions with E-views software. This study also utilizes pollution from firms that are admitted to the LQ 45 index listed on the BEI from 2014 to 2018. The research sample used was 18 purposive sampling method selected firms. The results of this study that have been processed simultaneously are that firm size, leverage, firm age, media visibility and profitability have a significant impact on SR disclosure. Partially, Firm Size and Media Visibility do not have a significant impact on SR disclosure. Leverage and Firm Age have a negative and significant impact on SR disclosure, while profitability has a positive and significant impact on SR disclosure.
Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.
Anggaran sebagai alat manajemen untuk mengontrol operasional suatu organisasi adalah faktor yang penting untuk mencapai tujuan organisasi tersebut. Dalam organisasi di pemerintahan, anggaran juga digunakan sebagai alat untuk mengukur kemampuan pemerintah dalam mengelola dana keuangan yang digunakan untuk melayani kepentingan umum. Walaupun begitu, pada prakteknya, pengukuran kinerja menggunakan anggaran sebagai tolok ukur seringkali meleset karena adanya kesenjangan dalam anggaran. Berdasarkan fakta ini, maka penelitian ini bertujuan untuk menentukan dampak budget participation dan budget emphasis terhadap budgetary slack. Metode yang digunakan dalam penelitian ini adalah metode analisa deskriptif dengan pendekatan berupa survey. Tipe data yang digunakan berupa data primer. Data dikumpulkan dengan mengirimkan kuesioner pada responden. Empat puluh sembilan buah kuesioner dibagikan pada kepala bagian, kepala sub bagian, dan kepala seksi beserta seluruh staffnya yang terlibat dalam pembuatan anggaran di Dinas Pengelolaan Keuangan dan Aset Daerah Propinsi Jawa Barat. Analisa data dilakukan menggunakan metode Structural Equation Model-Partial Least Square (SEM-PLS) dengan aplikasi program Smart-PLS 3.0. Metode SEM-PLS dipilih dengan pertimbangan bahwa metode ini dapat menganalisa data dalam jumlah yang kecil. Hasil penelitian menunjukkan bahwa budget participation dan budget emphasis memiliki pengaruh yang signifikan terhadap budgetary slack.
Kata kunci: budget participation, budget emphasis, budgetary slack.
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