einde evana - Academia.edu (original) (raw)
Papers by einde evana
International Journal of Economics Business and Entrepreneurship, Aug 13, 2019
The title of this study is an analysis of the effect of corporate characteristics and auditor cha... more The title of this study is an analysis of the effect of corporate characteristics and auditor characteristics on the audit fee. The study aims to prove that the audit fee is influenced by the company characteristics (company size, business complexity, risk, profitability) and the manufacturing companies listed on the Stock Exchange in 2010-2014. The technique of sampling with purposive sampling obtains 88 companies, which is relevant to the multiple regression analysis tools. The results of this study indicate the significant effect among variables company size, the company profitability, and the auditor size toward the audit fee. However, the company's complexity, the company's risk, and audit tenure have no significant effect on the audit fee.
Indonesian Journal of Sustainability Accounting and Management
This study examines the effect of R&D intensity and the type of industry on carbon emission discl... more This study examines the effect of R&D intensity and the type of industry on carbon emission disclosure (CED). The measurement of CED employs an index developed by Choi et al. (2013) based on the carbon disclosure project (CDP). The final data from this study comprise 264 company observations during the period of 2015–2018, sourced from a database of companies listed on the Indonesia Stock Exchange. The data were tested using ordinary least squares multiple regression. Results revealed that companies with lower R&D funding tend to disclose higher carbon emissions than those with higher R&D funding. Furthermore, companies whose operations are sensitive to carbon pollution are likely to disclose higher carbon emissions and vice versa. The findings indicate that there are more sensitive companies trying to fulfill their legitimacy to the public (stakeholders) compared to insensitive companies.
International Journal of GEOMATE, Aug 1, 2020
This study aims to provide empirical evidence on community acceptance of mining sector. The surve... more This study aims to provide empirical evidence on community acceptance of mining sector. The survey involved in particular the department of environment in all regencies / cities in Lampung province. This survey model is very effective in obtaining data that is suitable for target participants, relatively faster because access to mining locations is easier, and cheaper. The questionnaire was compiled using simple sentences to avoid the possible maturation in a prolonged survey. There are seven variables measured in this study. First is governance, measured by the existence of rules and legislation. The assumption is that these rules and regulations can ensure companies carry out mining activities according to the rules and the government can guarantee the accountability of mining companies. The second is mining acceptance, measured by tolerance, accept, approve, and embrace. Third is living cost, measured by how much the community sacrifices to fulfill basic needs. Fourth is environmental cost, measured by environmental quality (low pollution). Fifth, improving infrastructure, measured by improvements and facilities in supporting economic activities. Sixth is the impact of other industries, measured by the growth of other industry sectors, and the seventh is increasing welfare and greater employment opportunities for the community. The study found empirical evidence that public acceptance of mining companies is influenced by several factors, including the cost of living, quality of the environment, community involvement, improved infrastructure, the impact of other industries, and public welfare.
International Journal of Economics Business and Entrepreneurship, Aug 13, 2019
The title of this study is an analysis of the effect of corporate characteristics and auditor cha... more The title of this study is an analysis of the effect of corporate characteristics and auditor characteristics on the audit fee. The study aims to prove that the audit fee is influenced by the company characteristics (company size, business complexity, risk, profitability) and the manufacturing companies listed on the Stock Exchange in 2010-2014. The technique of sampling with purposive sampling obtains 88 companies, which is relevant to the multiple regression analysis tools. The results of this study indicate the significant effect among variables company size, the company profitability, and the auditor size toward the audit fee. However, the company's complexity, the company's risk, and audit tenure have no significant effect on the audit fee.
Indonesian Journal of Sustainability Accounting and Management
This study examines the effect of R&D intensity and the type of industry on carbon emission discl... more This study examines the effect of R&D intensity and the type of industry on carbon emission disclosure (CED). The measurement of CED employs an index developed by Choi et al. (2013) based on the carbon disclosure project (CDP). The final data from this study comprise 264 company observations during the period of 2015–2018, sourced from a database of companies listed on the Indonesia Stock Exchange. The data were tested using ordinary least squares multiple regression. Results revealed that companies with lower R&D funding tend to disclose higher carbon emissions than those with higher R&D funding. Furthermore, companies whose operations are sensitive to carbon pollution are likely to disclose higher carbon emissions and vice versa. The findings indicate that there are more sensitive companies trying to fulfill their legitimacy to the public (stakeholders) compared to insensitive companies.
International Journal of GEOMATE, Aug 1, 2020
This study aims to provide empirical evidence on community acceptance of mining sector. The surve... more This study aims to provide empirical evidence on community acceptance of mining sector. The survey involved in particular the department of environment in all regencies / cities in Lampung province. This survey model is very effective in obtaining data that is suitable for target participants, relatively faster because access to mining locations is easier, and cheaper. The questionnaire was compiled using simple sentences to avoid the possible maturation in a prolonged survey. There are seven variables measured in this study. First is governance, measured by the existence of rules and legislation. The assumption is that these rules and regulations can ensure companies carry out mining activities according to the rules and the government can guarantee the accountability of mining companies. The second is mining acceptance, measured by tolerance, accept, approve, and embrace. Third is living cost, measured by how much the community sacrifices to fulfill basic needs. Fourth is environmental cost, measured by environmental quality (low pollution). Fifth, improving infrastructure, measured by improvements and facilities in supporting economic activities. Sixth is the impact of other industries, measured by the growth of other industry sectors, and the seventh is increasing welfare and greater employment opportunities for the community. The study found empirical evidence that public acceptance of mining companies is influenced by several factors, including the cost of living, quality of the environment, community involvement, improved infrastructure, the impact of other industries, and public welfare.