Mega Wahyu Widawati

This study aims to examine the determinants of environmental performance on the firms listed in the agriculture sector of the Indonesian Stock Exchange. The analysis technique uses multiple regressions to observe 67 firms listed on the Indonesian Stock Exchange in the agriculture sector during 2016 – 2019. Furthermore, the independent variables consist of return on equity (ROE), firm age, size, leverage, and audit firm; and the dependent is environmental performance. The result shows that return on equity negatively affects environmental performance while firm age, size, and leverage have a positive effect. Furthermore, audit firm does not affect environmental performance in Indonesian Agricultural Firms. Therefore, firms with higher age, bigger sizes, and leverage will likely increase environmental performance even though profitability has decreased. Several factors such as firm age, size, leverage, and profitability should be considered to analyze environmental performance.

This paper discusses about the election of regional heads to the regional government budget allocation. This study discusses the regional budget in the period before local election and during the local election. Comparison is done by comparing the average expenditure comparison before and during the local election period by using paired sample t-test. The sample in this study in Indonesia carried out the post-conflict local election in 2017. The results of this study showed that basically before the post-conflict local election and at the post-conflict local election. There was a decrease in the allocation of grant spending during the post-conflict local election compared to the previous year. Besides that, there was no difference in the allocation of social assistance expenditure. This can improve the renewal and regulatory system in Indonesia, thus indicating that budget politicization is not proven.