Nur Cahyonowati
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The problem of corruption in government organizations: Empirical evidence from Indonesia
Dwi Ratmono , Arini Cholbyah , Nur Cahyonowati , Darsono Darsono doi: http://dx.doi.org/10.21511/ppm.19(4).2021.03Problems and Perspectives in Management Volume 19, 2021 Issue #4 pp. 29-39
Views: 921 Downloads: 316 TO CITE АНОТАЦІЯCorruption in government organizations is an important and relevant topic to study because of its impact on the state in terms of financial losses and a decrease in the quality of human development. This study is also relevant because previous analyses are still limited in their modeling and measuring comprehensive fiscal decentralization variables. This study aims to examine the effect of fiscal decentralization and quality of government on the level of corruption and the impact of corruption on the human development index. The sample of this paper comprises 113 local governments on the island of Java, Indonesia, for the period 2015–2018. Statistical testing was carried out using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The test results show that fiscal decentralization has a positive effect on corruption with a path coefficient of 0.100 and is significant at 5% alpha. Likewise, poor governance (proxied by internal control weaknesses) has a positive effect on the level of corruption with a coefficient of 0.062 and is significant at an alpha of 10%. The results of the PLS-SEM test also show that corruption has a negative impact on the human development index with a coefficient of –0.206 and is significant at 1% alpha. The practical significance of this study is the importance of the internal control system reliability as a complementary variable for fiscal decentralization to prevent corruption.
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The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility
Dwi Ratmono , Rasid Mail , Nur Cahyonowati , Dyah N. A. Janie doi: http://dx.doi.org/10.21511/ee.15(1).2024.04Environmental Economics Volume 15, 2024 Issue #1 pp. 46-55
Views: 128 Downloads: 53 TO CITE АНОТАЦІЯThe problems of pollution, global warming, and environmental damage are currently relevant and vital challenges for corporations, governments, and society. The implementation of green accounting is one of the responses of corporations to overcome sustainability issues. This study aims to examine the impact of green accounting on the level of environmental performance and the impact of environmental performance on corporate social responsibility (CSR) disclosure. This study also tests the role of environmental performance as a mediating variable in the relationship between green accounting and CSR disclosure. The sample consists of 95 listed Indonesian firms during the period 2017–2021. The results show that the adoption of green accounting positively affects environmental performance (coefficient is 0.291 and p-value < 0.01). Meanwhile, environmental performance positively affects CSR disclosure with a coefficient of 0.296 and a p-value < 0.01. The empirical evidence also shows that environmental performance has a critical role as a mediating variable in the effect of green accounting on CSR disclosure.
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