Erwin Saraswati

• University of Brawijaya

This research aims to empirically test the independent variables Autonomy, Liquidity Ratio and Solvency Ratio which are estimated to influence the dependent variable Economic Growth through the Intervening Variable Budget Effectiveness. The data collection method uses the census method by taking all samples of 228 Regency and City Government Financ...

This study aims to assess the performance of the Pension Fund based on the perspective of Political Economy of Accounting (PEA). This study is a multiple case study analysis, with three (3) study sites, Pension Fund A, B, and C.The results showed that the financial performance of the Pension Fund A is excellent, but the hegemony and domination of t...

The issue of waste, particularly food waste, in Indonesia remains unresolved. This study examined the impact of attitude (AT), subjective norms (SN), perceived behavioral control (PBC), environmental knowledge (EK), social media influence (SMI), and government support (GS) on green consumption behavior (GCB) in Indonesia, utilizing the Theory of Pl...

Poverty is a major challenge caused by various situations as well as cultural, social, economic, and political interactions. Therefore, poverty alleviation programs and strategies require an integrated approach carried out in consistent and organized stages. It required the participation of all parties, both regional heads, Regional People’s Repres...

Materiality analysis and stakeholder engagement are crucial processes in sustainability reports which aim to identify material issues and prioritize them based on stakeholder interests. Subjectivity in the process of determining materiality and stakeholder engagement can affect the quality of sustainability reports because management can determine...

The increase in carbon emissions poses a significant threat to corporate performance, necessitating appropriate mitigation measures and strategies. However, the role of carbon strategies and political connections in enhancing carbon performance remains a subject of debate. Hence, this research examines the relationship between carbon strategies, ty...

Objective: The objective of this study is to investigate the relationship between corporate social responsibility and tax aggressiveness, with the aim of looking at the firmness of the relationship. Theoretical Framework: This study aims to examine the strength and reliability of the connection between corporate social responsibility (CSR) and aggr...

Research aims: This research aims to empirically examine and analyze the effects of CSR (Corporate Social Responsibility) disclosure on firm performance with market share mediation.Design/Methodology/Approach: The samples covered 38 firms enlisted in the Indonesia Stock Exchange with an observation period of five years. This research used multiple...

The emergence of sustainable business practices has garnered interest among stakeholders. However, the question of whether sustainability performance provides companies with a competitive advantage is still being debated in the literature. This paper aims to examine the influence of sustainability performance – namely economic sustainability perfor...

Purpose—This study aims to analyze the Pentagon fraud theory for detecting fraud in financial statements, with the audit committee as a moderating variable. Design/methodology/approach — This study's population is manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research sample is 198, comprising 66 company annual re...

The aim of this study was to examine the determinants of the continuance intention with respect to use of the Audit Tools and Linked Archives System (ATLAS) by employing survey methods. These determinants are developed from an Expectation Confirmation Model (ECM). The sample of this study is auditors who use ATLAS in public accounting firms in Indo...

Objective: This research was conducted at PT Semen Indonesia Gresik aims to determine the extent of the application of eco-innovation in the company and the extent of the role of management in implementing eco-innovation. This study wants to find out whether the application of eco-innovation carried out at PT Semen Indonesia is able to reduce carbo...

This study aims to determine the influence of fundamental factors of companies and systematic risks on stock returns. The type of data used in this study is secondary data. The data is obtained from annual reports and financial reports sourced from www.idx.co.id. The population used in the study is manufacturing companies listed on the Indonesia St...

Universities must consider the greenhouse gas effect, the biggest component of global warming due to a large amount of electrical energy utilization. Not to mention the use of paper and water, which are irreplaceable resources in relatively significant quantities. Therefore, universities must carry out social responsibility as a form of concern for...

The purpose of this study is to examine and provide empirical evidence of the effect of personal cost, professional commitment, and seriousness of wrongdoing on whistleblowing intention, as well as the impact of legal protection in influencing as a moderating variable. The populations of this study are civil servants (ASN) from the Directorate of C...

The Cash for Work (CfW) program or known as Padat Karya Tunai (PKT) is an innovation by the central government and village governments to provide productive activities to reduce poverty and to implement sustainable development. The purpose of this study was to analyze the performance effectiveness of the irrigation water utilization improvement pro...

Arum Prastiwi Universitas Brawijaya This study aims to analyze cost efficiency's performance when producing university outputs from 45 public universities in Indonesia. A stochastic cost frontier multiproduct with six key performance indicators and annual public spending was used as the output and input for the analysis. This study finds that cost...

As hotels grow, the social and environmental problems they pose are becoming more and more complex. This study aims to develop a framework to identify the role of environmental management accounting and the effects of green competitive advantage on sustainability performance. This study uses an explanatory research approach by investigating the eff...

The aim of this paper is to investigates whether the level of materiality, stakeholder engagement, and corporate governance disclosure enhance the quality of sustainability reporting. The quality measured the by four indexed information dimensions: relative quantity disclosure, density, accuracy, and management orientation. A quantitative content a...

Corporate social responsibility (CSR) has helped produce corporate banking social responsibility activities. However, even so, some aspects of the disclosure still do not meet the quality of reporting. This study aims to analyze the influence of CSR reporting practices and the quality of disclosures on banking companies in Indonesia. This study use...

This paper examines a conceptual framework that describes the relationship between energy eco-efficiency, energy audit and environmental performance. In this paper, the authors argue that eco-efficiency and energy audits can directly affect environmental performance. This paper examines responses to a survey of general managers in hotel companies r...

This study aimed to analyze the effect of auditor rotation, audit fees, audit tenure, and professional skepticism on audit quality. The data collection method was carried out on 370 auditors who worked at the big 10 public accounting firms (KAP). The research data was in the form of a Likert scale questionnaire which was collected and analyzed usin...

Uncertain environmental conditions and typology of corporate strategy are the determining factors in improving company performance. This study aims to prove the analysis results of the typology of strategic management accounting techniques on company performance and test the role of environmental uncertainty in moderating the typology of strategies...

This research aims to analyze and understand the influence of typology of defender and prospector strategies on company performance by using moderation of environmental uncertainty. This research is an explanatory study using a quantitative approach with survey methods. This research uses a questionnaire instrument that researchers distribute to ma...

Corporate social responsibility (CSR) has helped produce corporate banking social responsibility activities. However, even so, some aspects of the disclosure still do not meet the quality of reporting. This study aims to analyze the influence of CSR reporting practices and the quality of disclosures on banking companies in Indonesia. This study use...

Purpose — There are problems that arise and are interesting to analyze the impact of organizational culture, corporate governance on sustainability performance with strategic posture as moderating variable. Design/methodology/approach — For this analysis, the population is all companies listed for Indonesia Stock Exchange Technique sampling in this...

Purpose — This study aims to examine and analyze the effect of performance expectancy, effort expectancy, social influences, and facilitating conditions on the actual use of electronic payment-based accounting information systems. Design/methodology/approach — Data obtained through online questionnaires filled out by 247 active users of electronic...

This study aims to examine and analyze environmental disclosure's effect in mediating the relationship between corporate governance, profitability, and media exposure towards firm value. Total 135 samples of companies that have been listed on IDX in 2015 - 2019 were obtained and analyzed using multiple linear regression. This study showed that corp...

p class="JurnalASSETSABSTRAK"> ABSTRACT This research purpose is to analyze the effect of Corporate Social Responsibility Disclosure on the value of environmentally risky companies, as those in agricultural, primary industry and chemicals, mining, property, real estate, and building construction sectors, listed on the IDX from 2015 to 2018 throug...

This study aims to find how CSR disclosure affects firm’s access to finance and firm risk, using empirical studies. The research uses secondary data from annual report and sustainability report listed in the manufacturing sector in Indonesia Stock Exchange (IDX). By using the purposive sampling method, a sample of 41 firms was obtained or 164 firm-...

This research examines how profitability, company size, board independence, and board gender diversity affect carbon emission disclosures in Indonesian companies. The sample of this study consists of 36 manufacturing companies which were consecutively listed on Indonesian Stock Exchange from 2015 to 2018. The carbon emission disclosures were measur...

This research aims to investigate and analyze the effect of corporate social responsibility disclosure on firm value, either directly or indirectly, by involving innovation as a mediator. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a period of four years from 2015 to 2018. The sample selectio...

The purpose of this study was to examine the effect of auditor reputation (big four and non-big four) and auditing learning (with audit learning and without audit learning) on the trust of users of financial statements. Testing the influence of the auditor's reputation and learning will show a halo effect on users of financial statements. The resea...

Abstract: Given the interconnection between organizational culture and corporate governance, then there are in some a case of organizational culture, the strategy looks at the suitability of organizational culture for adopting the sustainability activities in the organizations, which can eventually lead to the improvement of company performance in...

Development and competition in the business world requires companies to anticipate various possibilities that can affect them. Responsibility accounting is a system tailored to the characteristics and activities of the company with the aim of making each organizational unit responsible for the results of the activities under its supervision. This s...

The debate in the existing literature substantiates that there is a relationship between the size of the board and the capability of the company, which means that the number of directors on the board affects the company's capability, a large number of independent directors or non-executive directors on the board relates to good corporate governance...

This study aimed to investigate how organizational culture affects sustainability performance through the mediating effect of strategic posture. The data were collected from the Indonesian Stock Exchange from period 2009-2018. The sampling technique used is purposive sampling. The technique analysis used is regression analysis. From the results of...

This research examines the mediating role of the levers of eco-control on the effect of the green behavior intention on actual behavior, in the context of the management of medical waste. Data were collected using a questionnaire survey method, from a randomly selected sample of 125 top managers of Indonesian public hospitals. The results show that...

This study aims to examine the influence of corporate social responsibility (CSR) on corporate finance performance in Indonesia and examine the role of intellectual capital as a moderating variable that can increase the influence of CSRD on corporate finance performance. The population of this research is all industrial sectors that are registered...

This study aims to examine the influence of corporate social responsibility (CSR) on corporate finance performance in Indonesia and examine the role of media as a moderating variable that can increase the influence of CSRD on corporate finance performance. The population of this research is all industrial sectors that are registered based on JASICA...

This study aims to examine the influence of corporate social responsibility (CSR) on corporate finance performance in Indonesia and examine the role of media as a moderating variable that can increase the influence of CSRD on corporate finance performance. The population of this research is all industrial sectors that are registered based on JASICA...

This study aims to examine the influence of corporate social responsibility (CSR) on corporate finance performance in Indonesia and examine the role of intellectual capital as a moderating variable that can increase the influence of CSRD on corporate finance performance. The population of this research is all industrial sectors that are registered...

Purpose-This study aims to prove the complexity of the relationship between CSR and financial performance (FP) and to decompose the complexity of the relationship using neo-institutional theory. Design/methodology/approach-This research employs a meta-analysis that integrates 55 various contexts studied between 1998 and 2017 using correlation coeff...

This study examines the relationship between stock price crash risk (SPCR) or the risk of a stock price collapse with strategy, practice, and quality of sustainability reports. This research uses archival data and verification methods. Data analysis using descriptive statistics, regression, classic assumption, and path analysis. This phenomenon aro...

Purpose This study aims to prove the complexity of the relationship between CSR and financial performance (FP) and to decompose the complexity of the relationship using neo-institutional theory. Design/methodology/approach This research employs a meta-analysis that integrates 55 various contexts studied between 1998 and 2017 using correlation coef...

The purpose of this study is to examine the influence of earnings management on carbon emission disclosure with corporate governance as a moderating variable. The population was companies in the sector of industry and chemical, agriculture, energy, transportation listed on the Indonesia stock exchange (IDX). Based on the purposive sampling method,...

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia play an important role in the economy, as they contribute to 57-60% of national GDP and employ 97% of all labors in the country. Besides raising capital, the main problem of MSMEs are marketing their products. Most MSME businessmen are merely product-oriented, not consumer-oriented and tend...

Penelitian ini bertujuan untuk menguji determinan pengungkapan tanggung jawab sosial perusahaan (Corporate Sosial Responsibility/ CSR) dan pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan. Teknik pemilihan sampel menggunakan purposive sampling. Ukuran sampel penelitian sebanyak 156 perusahaan yang terdaftar pada Burs...

Performance measurement in the hospitality sector is not only demanded on financial performance but also expected in the non-financial sector so as to create environment and business goals that are environmentally friendly. Sustainable performance in the hotel sector is expected to provide awareness and demands that hotel managers pay more attentio...

The purpose of this study is to examine and analyze the association between audit tenure and financial distress on delay in publication of financial statement. Based on purposive sampling methods, this study analyze 396 samples by logistic regression. This study find that delay in publication of financial statement aren’t effected by audit tenure a...

This study argues that, inconsistent results of the Corporate Social Responsibility (CSR) relationship with financial performance is due to the complexity of relationship between two variables. The complexity of relationship stems from the nature of CSR, which is unseparable from its environment. This nature of relationship brings unfavourable impa...

This research aimed to determine the criteria used by venture capital before investing in start-up companies, and the role of venture capital as a supporter of the start-up companies in Indonesia. This research is qualitative descriptive with a case study research approach. It was conducted in the venture capital in the city of Jakarta, using inter...

This study examines the effect of corporate social responsibility disclosure on firm value result in different outcomes; this suggests the many indirect determining factors to a company value. This study aims to examine the influence of corporate social responsibility disclosure on product market competition, influence of product market competition...

The objective of this research is to understand cooperation performance using integration of Balanced Scorecard and Data Envelopment Analysis an to analyze the eficiency and efectivity level by utilizing Data Envelopment Analysis based on criteria in Balanced Scorecard. The sampling determination method used non probability sampling. The research d...

Penelitian ini bertujuan menguji pengaruh sistem pengukuran kinerja strategis, Job Relevant Information (JRI), ketidakjelasan peran, dan konflik peran terhadap kinerja manajer. Metode survey dengan analisis data Partial least Square menunjukkan beberapa temuan. Pertama sistem pengukuran kinerja strategis memengaruhi JRI dan kinerja manajer,. Kedua,...

Abstrak: Telaah Kualitas Informasi Laporan Keuangan dan Asimetri Informasi Sebelum dan Setelah Adopsi IFRS. Penelitian ini bertujuan menguji kualitas informasi laporan keuangan dan asimetri informasi sebelum dan setelah adopsi IFRS di Indonesia. Penelitian ini menggunakan value relevance sebagai proksi dari kualitas informasi laporan keuangan dan b...

Full disclosure has been regarded as one of the cornerstones of the accounting system to protect investors from "opportunistic behavior" of management. This principle is also put as the main principles of good corporate governance. Such idea has caused the dependency on full disclosure. However this paper reveals that the more the companies disclos...