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Purpose: The objective of this study is to assess how social, environmental, and governance factors impact the financial performance of companies in non-financial sectors. These three factors are assessed based on the Global Reporting Initiative (GRI) standard indicators. In addition, financial performance as a dependent variable is proxied through the Return on Assets (ROA) ratio. Methodology/Approach: This study used quantitative data with a purposive sampling approach and selected 32 non-financial sector companies with a research period from 2019 – 2021, so that the number of research observation data used was 96 samples. Regression analysis of panel data is used for testing research hypotheses. Data analysis techniques start from descriptive statistical analysis, classical assumption tests, panel data regression model selection tests, determination coefficient tests (R2), simultaneous tests (f), and partial tests (t). The fixed effect model was selected for this study after the chow test and hausman test. Findings: The findings of this study show that social factors, environmental factors, and governance factors have a positive influence on the financial performance of non-financial sector companies. This research provides an understanding of the application of ESG and its impact on the financial performance of non-financial sector companies in 2019-2021. Practical and Theoretical Contribution/Originality: The implication is that increasing awareness and compliance with corporate social responsibility on the environment, social and governance on the impact of the company's operational activities is a way for corporate sustainability.

Indonesian Corruption Watch (ICW) research reveals that corruption in Indonesia is mostly carried out by civil servants. An audit report from the Indonesian Supreme Audit Institution also finds local government internal control systems' weaknesses, especially controlling budget execution. This phenomenon is inseparable from the budget actors' decision-making process when preparing a budget. Budget decision making is a crucial process. Budget actors use their preference to choose among priorities and put the programs and activities which they have chosen into the budget. Social exchange such as trust and social ties can restrain budget actor distortion when making a budget decision and improve local government performance. Cultural context, in this research, refers to high context, affects individual behavior, and may influence the budget decision-making process. The result shows that decision making mediates trust and context culture to local government performance. Trust also proven can improve local government performance. Social ties, on the other side, do not have an influence both on decision making and local government performance. When trust has been intertwined among members, social ties no longer have a role in social exchange. Trust is the strongest form of social relation. Trust in this research is also formed because of the figure. A figure holds an important role in high context culture. This research pointed out that decision making by considering social values can make the decision-making process better and even improve local government performance.

This study aims to examine and provide empirical evidence of the impact of client size and industry specialization on audit quality and the effect of audit quality on audit fees, reputation, and litigation both on audit-detecting misstatement quality and audit-reporting misstatement quality-analyzed based on client factors. This paper utilizes the perspective regulatory theory and signaling theory and is based on quantitative-causality research conducted by the survey method. Technique sampling is performed by purposive sampling. The results indicate that client size had a significant positive effect on the audit quality-detecting misstatement but does not have any impact on the audit quality-reporting misstatements whereas industry specialization auditors have no effect on the audit quality-detecting misstatement but have a significant effect on the audit quality-reporting misstatements. Clients may opt for the auditor that charges lower fees but can provide a positive signal for stakeholders or choose an auditor that is registered with BPK or OJK because such audit firms are more acceptable by stakeholders. As for the external auditors, the high-quality audit is necessary to avoid the risk of litigation in addition to maintaining independence. DOI: https://doi.org/10.26905/afr.v3i1.3884

The aim of this study is to release students of Islamic accounting course from secularism and capitalism. This research uses dialogic approach to raise the awareness of criticalmuslim students. The philosophical values of the French movie entitled “Le Grand Voyage” were taken as method of analysis. The reality of Islamic accounting students who are secularist and capitalist was then metaphorized into this film. The results of this study showed that the students could find not only material values, but also emotional values and spiritual values in accounting. There are several values that can be seen from the students’ story telling: material value , altruism value, love value, and spiritual value. It is hoped that this article could give an overview to Islamic accounting educators to provide accounting course accompanied by Islamic substance of tawheed.

This research deconstructed the values contained in the concept of Corporate Social Responsibility (CSR) which is used by company for social investment aimed at prospering the community. In fact, consideration on such investment is merely for the profit and reputation of the company. The logos in this research is capitalist which is still the ideology of CSR so that deconstruction is conducted using symbol value of Kedatuan Luwu (Pakka and Payung Ri Luwu). The reality of corporate social responsibility is still on the implementation of handling negative impact caused by company activity. The company operates still with the purpose of maximizing profit which is still filled with material factors based on capitalist ideology. The deconstructed value is the value of profit that is taken into consideration is material in social activities that lead to the concept of capitalism. The intended profit should be the profit that becomes the economic impact of the activity so that the company earns profit and reputation done with dignity before the community and God. The methodology used was qualitative with the paradigm of postmodernism by deconstructing the indigenous symbols of Kedatuan Luwu by including "ade" and "sara" as the order that should be applied in the implementation of CSR to be accepted by local indigenous people. The result of this research was obtained after the researcher deconstructed the concept of CSR proposed by Elkington about Triple Bottom Line (People, Planet and Profit), and analyzing Triyuwono's deconstruction result by adding Prophet and God to CSR concept. From our analysis we found that conflicts between companies and indigenous people were due to the concept of CSR that only emphasized the impact of profit, planet, people, prophet and God were not enough if the way to implement and interact with the local community is still capitalist. Therefore, this study found that its solution is by destroying the logos of capitalism and deconstructing it using the traditional philosophy of Kedatuan Luwu "Pattuppu ri Ade'E Pasanre Ri Sara'E. The philosophy means that whatever conducted in Tana Luwu must be based on the Luwu customs and should not be contrary to the religion.

Tujuan penelitian ini untuk menguji pengaruh asimetri informasi dan analyst coverage terhadap konservatisma akuntansi. Pendekatan net assets measures digunakan untuk mengukur konservatisma akuntansi. Sementara, asimetri informasi dan analyst coverage diukur menggunakan bid-ask spread dan analyst following. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Data dikumpulkan menggunakan metode purposive random sampling dan terpilih 124 perusahaan. Hasil penelitian menemukan bukti bahwa terdapat pengaruh positif antara asimetri informasi dan analyst coverage terhadap tingkat konservatisma akuntansi. Hal ini menunjukkan bahwa semakin besar asimetri informasi antara insider dan outsider investor dan semakin banyak analis yang melakukan analisis terhadap perusahaan maka penerapan tingkat konservatisma dalam laporan keuangan semakin tinggi pula. Penelitian ini diharapkan mampu memberikan masukan bagi regulator dan badan penyusun standar mengenai peran penting konservatisma akuntansi sehingga tidak ada upaya untuk menghilangkannya dalam praktek akuntansi. Selain itu, hasil penelitian ini diharapkan mampu memberikan informasi mengenai peran analis sebagai pihak yang mendorong penyajian laporan keuangan yang akurat sehingga mampu mengurangi asimetri informasi dan meminimalkan perilaku oportunistik manajer.

This study aims to test whether the star rating as parameter of level hotel to bring a better impact on the implementation of strategic management accounting role in the management of the hotel business. Using a sample of 66 respondents General Manager/Leader of Hotel in the province of South Sumatra (resepon rate 88%), research hypotheses were tested using regression analysis. The results showed that the star rating hotel a positive impact on the implementation of strategic management accounting role in functional role of accounting and the use of strategic management accounting techniques.

The objective of research is to determine whether the workload and audit experience affect the auditor's ability to detect fraud. The data used in this study are primary data, samples are auditors of Inspectorate in Palopo City. Analysis of the data used is multiple linear regression analysis. Results indicate workloads does not has significant effect on the ability to detect fraud. Audit experience has effect on the ability to detect fraud.

The study aims to know the influence of IFRS adoption toward earnings management that is assessed by three measure of earnings smoothing. They are diversification of net income (ΔNI), center ratio of net income (ΔCF), and correlation between accrual and cash flows. This Study also uses the control variabel to get other different influences such as leverage, growth, and ROE. The population in this study is manufactured-based company listed in the Indonesian Stock Exchangein periode of 2007 and 2013. Sample are obtained by purposive sampling and there are 226 companies that fit the criteria. Because there are abnormal data in the early testing, researcher does the reduction of data that contains outliers, until get 190 sample that can be used. The analysis uses the classic assumption test, and liniear analysis regression. To analyze, researcher use the SPSS 21 for windows. The findings show that there is influence IFRS adoption toward earnings management. Furthermore, earning management is lower after IFRS adoption. Control variable size influence the behaviour of manager in earnings management practically. Variable leverage, growth, and ROE do not influence behaviour manager in earning management practically.