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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Nusantara Science and Technology Proceedings
Batara, I Wayan Darma
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

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Green Healthcare Accountability: A Comprehensive Review of Environmental Accounting in Hospitals Batara, I Wayan Darma; Permata, Marchelo Boas; Putri, Sofie Yunida; Wilasittha, Acynthia Ayu; Widajantie, Tituk Diah
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4153

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This literature review aims to provide insights into the utilization of environmental accounting within the healthcare sector. The primary objective is to comprehensively analyze the prior study to understand the rationale, methodologies, and results associated with implementing environmental accounting practices within hospital settings. The research methodology employed in this evaluation encompassed a comprehensive analysis of the relevant scholarly literature. The literature review findings indicate that hospitals utilize environmental accounting methods for a range of purposes, such as ensuring adherence to regulatory requirements, achieving financial savings, enhancing their reputation, and fulfilling their social responsibilities. This paper also investigates the methodologies and tools commonly utilized in hospital settings for environmental accounting. These include carbon accounting, waste management accounting, energy consumption monitoring, and eco-efficiency analysis. This study investigates the impact of environmental accounting on hospitals' financial reports and decision-making processes. The use of environmental accounting practices can have a significant effect on the resource allocation, investment decisions, and long-term strategic planning of healthcare organizations. This literature analysis highlights the imperative for further research in this domain and underscores the increasing importance of environmental accounting within healthcare institutions. The findings underscore the significance of incorporating sustainability into the management practices of hospitals, indicating that implementing environmental accounting methods can substantially influence the financial and environmental performance of healthcare organizations
ANALISIS STRATEGI BISNIS DALAM MEMPREDIKSI KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAAN KONSTRUKSI YANG TERDAFTAR DI BEI 20192023 Batara, I Wayan Darma; Budiwitjaksono, Gideon Setyo
Jurnal Akuntansi Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i1.2393

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh transaksi pihak berelasi, corporate social responsibility (CSR), dan capital intensity terhadap kecurangan laporan keuangan pada perusahaan sektor konstruksi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 20192023. Penelitian ini menggunakan 12 perusahaan sebagai sampel selama 5 tahun observasi, sehingga total data observasi berjumlah 60. Untuk menganalisis data, digunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan bantuan software SmartPLS versi 3.0. Temuan dari penelitian ini mengindikasikan bahwa transaksi pihak berelasi tidak berpengaruh signifikan terhadap kecurangan laporan keuangan, yang menunjukkan bahwa perusahaan-perusahaan dalam sampel telah memiliki mekanisme pengawasan yang relatif efektif terhadap transaksi tersebut. Begitu pula, CSR tidak berpengaruh signifikan terhadap kecurangan laporan keuangan, mengingat pelaksanaan CSR di sektor konstruksi masih tergolong minim. Selain itu, capital intensity juga tidak menunjukkan pengaruh terhadap kecurangan laporan keuangan, meskipun perusahaan dengan intensitas modal tinggi secara teoritis berpotensi melakukan manipulasi. Penelitian ini berkontribusi dalam memperluas pemahaman mengenai faktor-faktor yang memengaruhi kecurangan laporan keuangan di sektor konstruksi. Secara praktis, hasil ini menunjukkan pentingnya peningkatan efektivitas pengawasan internal serta dorongan terhadap pelaksanaan CSR yang lebih substansial sebagai upaya pencegahan terhadap praktik kecurangan laporan keuangan.Kata kunci: Kecurangan Laporan Keuangan, CSR, Capital Intensity, Sektor Konstruksi, Beneish M-Score.ABSTRACTThis study aims to examine the influence of related party transactions, corporate social responsibility (CSR), and capital intensity on financial statement fraud in construction sector companies listed on the Indonesia Stock Exchange (IDX) during the 20192023 period. The study uses a sample of 12 companies over a 5-year observation period, resulting in a total of 60 observational data points. Data analysis is conducted using the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS) with the help of Smart PLS version 3.0 software. The findings of this study indicate that related party transactions do not have a significant effect on financial statement fraud, suggesting that the sampled companies have relatively effective oversight mechanisms for such transactions. Likewise, CSR does not have a significant effect on financial statement fraud, considering that CSR implementation in the construction sector is still relatively limited. Additionally, capital intensity also shows no influence on financial statement fraud, even though theoretically, firms with high capital intensity have the potential to engage in manipulation. This research contributes to broadening the understanding of the factors that influence financial statement fraud in the construction sector. Practically, the results highlight the importance of improving the effectiveness of internal controls and promoting more substantial CSR implementation as efforts to prevent financial statement fraud practices.Keywords: Financial Statement Fraud, CSR, Capital Intensity, Construction Sector, Beneish M-Score.
Co-Authors Acynthia Ayu Wilasittha Budiwitjaksono, Gideon Setyo Permata, Marchelo Boas Sofie Yunida Putri Tituk Diah Widajantie