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Penelitian ini bertujuan untuk mengeksplorasi peran kepribadian manajemen dalam tata kelola perusahaan dalam konteks keputusan akuntansi perusahaan. Secara khusus, penelitian ini menguji hubungan antara narsisme CEO dan sejauh mana praktik manajemen laba yang dilakukan perusahaan. Penelitian ini dilakukan pada perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019. Dalam penelitian ini, teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 259 perusahaan non keuangan. Hasil penelitian menyimpulkan bahwa Narsisme CEO tidak berpengaruh terhadap praktik manajemen laba perusahaan. Hal ini berarti bahwa narsisme CEO (CEO dengan kepercayaan diri tinggi) ternyata tidak akan menggunakan kebijakan akuntansi untuk mempraktikkan manajemen laba atau dapat disampaikan bahwa CEO yang lebih narsis tidak akan mendistorsi informasi keuangan yang tersedia bagi investor dengan mengelola pendapatan (praktik manajemen laba).

Disclosure of human resource accounting is an important facet of sound corporate governance to ensure organizational sustainability. However, practices of human resource accounting disclosure (HRAD) have not been made mandatory among Asian countries and therefore to what extend the companies have reported their human resource accounting is not evident. This study aimed to describe HRAD practices among top ranked companies based on ASEAN Corporate Governance Scorecard which include Indonesia, Malaysia, Vietnam, Philippines, Thailand and Singapore. Assessment of HRAD practices was done based on sixteen criteria based on previous studies. A total of 195 companies were assessed based on their annual reports in year 2014 and 2015. The study found that Indonesia has the highest HRAD practices (71%), followed by Thailand (66%), Vietnam (65%), Malaysia (59%), Singapore (43%) and Philippines (40%). It is also found that separate HRAD is almost non-existent except a few companies in Philippines and Malaysia. This indicates that HRAD practices need to be institutionalized for better governance in Asean countries.

Dalam UU pengelolaan Zakat No. 23 Tahun 2011, memungkinkan perguruan tinggi dapat menjadi Unit Pengumpul Zakat yang membantu pemerintah meningkatkan penghimpunan dan mendayagunakan zakat untuk kesejahteraan di lingkungan sekitar kampus. Penelitian ini bertujuan untuk mengetahui perbedaan praktik lembaga zakat di kampus dari program fundrising dan pendayagunaan zakat serta mengetahui efisiensi lembaga. Data diperoleh dari website dan laporan keuangan lembaga zakat kampus. Pemilihan lembaga zakat kampus menggunakan metode purposive sampling. Analisis data dalam penelitian ini menggunakan analisis kualitatif dan kuantitatif. Analisis kualitatif digunakan sebagai alat untuk menjelaskan model fundraising dan pendayagunaan dana zakat pada lembaga zakat kampus. Sedangkan analisis kuantitatif menggunakan Data Envelopment Analysis (DEA) untuk mengukur efisiensi laporan keuangan lembaga zakat kampus. Model fundrising pada 5 objek pengamatan yakni lembaga zakat kampus ABCDE di Indonesia. Secara umum, lembaga zakat berbasis kampus telah mengadopi strategi penggalangan dana modern. Dari sisi pendayagunaan, 5 objek pengamatan juga telah mengadopsi model pengembangan donasi sebagaimana dirilis oleh kementerian agama. Penilaian efisiensi dalam penelitian ini dilakukan pada lima instansi dengan sembilan pengamatan menunjukkan bahwa terdapat 3 DMU yang menunjukkan tingkat efisiensi sempurna (100%).

Purposes . Sustainability Balanced Scorecard (SBSC) is the development of balanced scorecard as a comprehensive company performance appraisal method, which the assessment focus on financial perspective, customer, internal business processes, growth and learning as well as the social and environmental perspective as an effort of sustainability. This sustainability effort is in line with the legitimacy theory, which states that the company should be run in accordance with the prevailing norms of the place where the company is located. Madukismo Sugar Company (PG. Madukismo) is a company that has potential environmental destruction is the subject of this research. This research is intended to provide an overview of PG Madukismo's performance evaluation using the SBSC method, whether it is able to explain the legitimacy theory. Method. The case study with a descriptive qualitative method by triangulation system becomes a method of this research development. Findings . Outlined, the performance of PG Madukismo shows good results, the financial perspective shows some improvement, profit has increased, as well as efficiency. The customer's perspective also shows satisfactory performance, the high level of customer retention and the minimum level of complaints is enough to explain. The internal business process perspective results are also satisfactory, innovation on production, sales and after-sales processes are considered good. A less encouraging perspective is the perspective of growth and learning, even though employee retention is good but the amount of employee training actually shows a downward trend. Last but not least, is a social and environmental perspective. The results obtained were quite surprising, although in 2016 the news about Madukismo waste management was less pleasant, in 2018 Madukismo was able to improve its waste management and get a positive response from surrounding communities who said that the stench from Madukismo waste continued to decrease. Implication. This research gives insight and detail of how to assess a company using five perspectives of SBSC to prove that legitimacy theory can be applied and bringing the hope of sustainable business. Keyword: Sustainability Balanced Scorecard, green accounting, social and environmental, PG.Madukismo

The aims of this study is to determine the impact of audit rotation to audit quality in Indonesia. There are two types of audit rotation, first is rotation of public accounting firms and second is rotation of audit partners. This is quantitave research using 876 samples from members of company listing in Indonesia Stock Exchange from 2013 until 2015. Data colletion from annual reports these companies. These data are processes dan raise the regression equation that satisfy the classic assumtion. Using data from all companies listing in Indonesia Stock Exchange for period 2013 – 2015, we obtained te evidance that audit quality in Indonesia be affected by rotation of public accounting firms and rotation of audit partners. The result show that rotation of audit partners has positive impact to audit quality. While negative impact given by rotation of public accounting firm to audit rotation. It means that the higest frequent of rotating audit partners will increase the audit quality. To the contrary, while higest frequent rotation of public accounting firms will decrease the audit quality.

The purpose of this study is to examine the effect of corporate characteristics on financial risk disclosure in Indonesia at 2014-2016. The characteristics of the company in this study include firm size, industry type, auditor reputation, ownership concentration, profitability and leverage. Disclosure of financial risk refers to the research of Wibowo and Probohudono (2017) adapted from research by Atanasovski et al (2015), Oorschot (2010), and International Financial Reporting Standard (IFRS) No. 7 on financial instrument: disclosure. The introduction of IFRS 7 by the International Accounting Standards Board can improve the quality of financial risk disclosure practices that all financial reporting authors should undertake. The sample of this study is a company listed on MSCI (Morgan Stanley Capital International) Indonesia Index 2014-2016. The results of this study indicate that information about credit risk and liquidity is the most information disclosed by the company, while information on market risk is not much disclosed. In addition, the results of the study also concluded that firm size, type of industry and profitability variables influence the disclosure of financial risk. Other independent variables such as ownership and leverage concentration have no effect on the level of financial risk disclosure.