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Impacts of family entities on environmental disclosure: Examining the mediating position of earnings administration and board independence
"Iya saya akan lebih mengutamakan yang namanya debat itu jangan nanya singkatan karena bagaimana pun kalau cuman nanya singkatan ya nggak semua orang pasti hafal akan singkatan itu," kata Pramono kepada wartawan di Jakarta, Rabu, two Oktober 2024.
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АНОТАЦІЯ This paper examines irrespective of whether relatives-managed and financially nutritious corporations practice earnings administration. The info selection concentrates on non-financial firms detailed around the Indonesia Stock Exchange with the fiscal yr 2017–2019. Relatives and fiscally healthy firms are essential predictor variables for predicting earnings management conduct. Jones’s (1991) modified cross-sectional design steps discretionary accruals (the earnings administration indicator). This study reveals a detrimental partnership concerning household entities and earnings management tactics, suggesting that loved ones-controlled corporations are more likely to report a greater excellent of earnings.
АНОТАЦІЯ You will find a growing problem about environmental concerns, specifically carbon emissions, in several international locations. Indonesia, with its substantial population, also suffers from too much carbon emissions. This research aims to research the outcome of loved ones companies on environmental general performance, especially carbon emission disclosure. This research also explores the purpose with the spouse and children supervisory board and administration on the standard of carbon emission disclosure. The examine employed sixty two non-financial household-stated corporations in 2017–2019 (186 observations). The analysis found a optimistic and substantial connection among household enterprises plus the disclosure of carbon emissions, implying that family corporations expose additional information about their carbon emissions. In addition, it disclosed a significant optimistic association concerning the household supervisory board and carbon emission performance, suggesting that acquiring close relatives around the supervisory board aligns with policies for decreasing and keeping accountability for carbon emissions.
As a result of BPK's audit, a weak control process in an institution may be detected, he remarked, introducing the board then problems some advice targeted at improving The inner Command process.
Ahmad Alamsyah Saragih dikenal sebagai pakar keterbukaan informasi publik dan pelindungan knowledge pribadi. Ia menekuni isu tersebut sejak menjadi pegiat website organisasi nonpemerintah, baik nasional maupun internasional.
All through his tenure, he also initiated the audit in the preparedness of Indonesian Governing administration’s implementation from the SDGs.
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In summary, the findings counsel that relatives enterprises choose to exercising their indirect Command by Keeping a placement around the supervisory board and proudly owning a substantial percentage of the corporation’s inventory akin to their socio-emotional wealth agenda. Moreover, You will find a non-linear association concerning relatives firms plus the disclosure of carbon emissions. Carbon emission functionality decreases as relatives share ownership rises to fifty three.1% but increases when family equity exceeds this Minimize-off issue. Ultimately, relatives shareholders in non-polluted corporations report greater good quality of carbon emission disclosure.
Di sisi lain, Pramono mengaku tidak akan menawarkan janji-janji yang terlalu tinggi kepada masyarakat Jakarta. Ia ingin agar warga Jakarta dapat merasakan program kerja yang akan dia lakukan ketika berhasil menjadi gubernur nantinya.
The condition’s losses calculated from the BPK has to be real and definite, including asset reduction, hard cash, or state’s securities, he noted, including the board didn't work out the point out’s losses as a result of forest destruction in Riau or mining in Papua.
Sepuluh nama yang telah diserahkan kepada Presiden Joko Widodo tersebut masih memiliki masalah buruk yang berkaitan dengan rekam jejak kapasitas, integritas, dan independensi. Situasi ini justru berpotensi untuk menambah bencana pemberantasan korupsi ke depan.
Lolosnya Tanak mendapatkan sorotan karena memiliki pandangan yang kontroversial terkait tindak pidana korupsi. Ia mendukung keadilan restoratif tidak hanya diterapkan untuk kasus tindak pidana umum, tetapi juga kasus korupsi.