37 research outputs found

    Pengungkapan integrated reporting: keterlibatan stakeholder dan mekanisme corporate governance

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    Integrated Reporting is a recent development reporting practice that combines financial and non-financial information into an integrated and concise manner. This study aims to examine the effect of stakeholder engagement was proxy by (ownership concentration, effective tax rate, leverage and employee compensation) and corporate governance mecanishms was proxied by (independent commissioners, frequency of audit committee meetings and gender diversity) on Integrated Reporting disclosure.The sample was selected of companies listed on the LQ-45 Index of the Indonesian Stock Exchange, through the purposive sampling method, 108 samples were obtained during the period 2017-2020. The data analysis technique used multiple linear regression with the SPSS 24 application program. Based on the results shows that the leverage, frequency of audit committee meetings and gender diversity affect on Integrated Reporting disclosure, while ownership concentration, effective tax rate, employee compensation and independent commissioners have no effect on Integrated Reporting disclosure. The implications of this research can be useful for companies to choose variables that need to be considered when preparing Integrated Reporting disclosures to stakeholders

    Studi Determinan Perilaku Etis Mahasiswa Akuntansi

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    This study aims to obtain empirical evidence of the influence of machiavellian nature, emotional intelligence, spiritual intelligence, and understanding of accountants professional codes of ethics on accounting students' ethical behavior. Sampling is conducted by a purposive sampling method with the criteria of active students who have taken the I and II Auditing courses as well as the Professional Ethics and Business Sharia. A total of 115 questionnaires could be processed further and each question was assessed using a 5-point Likert Scale. Data analysis using multiple linear regression. The results showed that (1) machiavellian nature affect the ethical behavior of accounting students, where the higher the level machiavellian, the higher the tendency to take unethical actions, (2) spiritual intelligence has a positive effect on ethical behavior of accounting students, and (3) understanding of accountants professional codes of ethics has a positive effect on ethical behavior of accounting students. Another variable, namely emotional intelligence has no effect on the ethical behavior of accounting students. However, the four research variables influence the ethical perceptions of accounting students simultaneously. Research findings indicate the importance of ethical and religious content in the college curriculum.Penelitian ini bertujuan untuk memperoleh bukti empiris pengaruh sifat machiavellian, kecerdasan emosional, kecerdasan spiritual, dan pemahaman kode etik profesi akuntan terhadap perilaku etis mahasiswa akuntansi. Pengambilan sampel dengan metode purposive sampling menggunakan kriteria mahasiswa aktif yang telah menempuh mata kuliah Pengauditan I dan II serta Etika Profesi dan Bisnis Syariah. Sebanyak 115 kuesioner dapat diolah lebih lanjut dan setiap pertanyaan diberi skor menggunakan Skala Likert 5 poin. Analisis data menggunakan Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa sifat machiavellian berpengaruh terhadap perilaku etis mahasiswa akuntansi, semakin tinggi tingkat machiavellian mahasiswa, semakin tinggi pula kecenderungan melakukan tindakan tidak etis. Kecerdasan spiritual berpengaruh positif terhadap perilaku etis mahasiswa akuntansi, dan pemahaman kode etik profesi akuntan berpengaruh positif terhadap perilaku etis mahasiswa akuntansi. Variabel kecerdasan emosional tidak pengaruh terhadap perilaku etis mahasiswa akuntansi. Secara simultan keempat variabel penelitian berpengaruh terhadap persepsi etis mahasiswa akuntansi. Temuan penelitian menunjukkan pentingnya muatan etika dan agama dalam kurikulum perguruan tinggi

    Modelling of Community Recovery Level of Flood-Prone Area in Surakarta

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    This study aimed to develop community resilience velocity model after the disaster. The study is a descriptive analysis using household survey of the flood victims. Total sample of 100 households in ten villages on the banks of the Bengawan Solo River, and is an area prone to flooding. Processing for data is using descriptive statistical analysis, correlation and regression, analysis of variance and factor analysis. There is a close relationship between the power recovered by a factor of assets, knowledge and long flood events. The two main factors affecting the dominant public resilience is a characteristic of a society of social assets, knowledge and natural assets. The second factor is the economic and financial factors, and long floods. The Resulted model level resilience from the research is Y = 0.012 X1 + 0.118 X2 + 0.394 X3 + 0.079 X4 + 0.040 X5-.002 X6. which; Y is Power Restored (speed), Ownership Financial Assets (X1), Ownership of Assets Economics (X2 ), Natural Asset Ownership (X3), Social Asset Ownership (X4), Lama flooding (days) (X5), and Knowledge (X6). Further optimization of the acceleration of flood resilience of households to do with strengthening the ownership of assets, improving the capacity of communities and reduce the threat of flooding and duration of

    PENGARUH INSIDER OWNERSHIP, INVESTMENT, STRUKTUR MODAL, DAN PERTUMBUHAN PENJUALAN TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018)

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    Tujuan penelitian adalah untuk mengetahui pengaruh insider ownership, investment, struktur modal, dan pertumbuhan penjualan terhadap kebijakan dividen. Metode pengumpulan data yang digunakan dalam penelitian adalah metode dokumentasi. Sedangkan metode analisis data yang digunakan adalah analisis deskriptif, uji asumsi klasik, dan pengujian hipotesis. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI pada periode 2015-2018. Sampel pada penelitian ini 22 perusahaan yang telah diseleksi dengan metode purposive sampling. Berdasarkan hasil pengujian signifikansi analisis regresi linier berganda insider ownership diperoleh sig. sebesar 0,0020,05, sehingga dapat disimpulkan tidak terdapat pengaruh yang signifikan. Hasil pengujian signifikansi analisis regresi linier berganda struktur modal diperoleh sig. sebesar 0,356>0,05, sehingga dapat disimpulkan tidak terdapat pengaruh yang signifikan. Hasil pengujian signifikansi analisis regresi linier berganda pertumbuhan penjualan diperoleh sig. sebesar 0,122>0,05, sehingga dapat disimpulkan tidak terdapat pengaruh yang signifikan. Kata kunci : insider ownership, investment, struktur modal, pertumbuhan perusahaan, kebijakan dividen

    Strategi Pola Asuh Keluarga Sebagai Pendamping Anak pada Pembelajaran Daring di Masa Pandemi Covid-19: (Studi Kasus Keluarga di Desa Kelanir Kecamatan Seteluk Kabupaten Sumbawa Barat)

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    Penelitian ini berjudul “Gaya Parenting dalam Pembelajaran Online Anak Selama Pandemi Covid-19” (Studi Kasus Desa Kelanir, Seteluk, Kabupaten Sumbawa Barat). Desa Kelanir merupakan desa terpencil yang terletak di balik perbukitan. Oleh karena itu, sulit untuk mendapatkan sinyal yang baik. Penelitian ini bertujuan untuk mengkaji pola asuh dalam pembelajaran online anak di era covid-19. Penelitian ini menggunakan teori tindakan sosial Max Weber (Tindakan rasional-bertujuan, tindakan rasional-nilai, tindakan afektif dan tindakan tradisional). Metode penelitian ini adalah studi kasus kualitatif. Informan Partisipan adalah orang tua yang memiliki anak SMA. Pengumpulan data dilakukan dengan wawancara mendalam, observasi dan dokumentasi serta dianalisis dengan teknik reduksi data, penyajian data dan penarikan kesimpulan atau verifikatif. Hasil penelitian menunjukkan adanya perubahan pola asuh. Sebelum pandemi covid-19, orang tua menerapkan tiga pola asuh yaitu permisif, otoriter, dan demokratis. Namun, orang tua mengubah pola asuh menjadi pola asuh otoriter dan demokratis hanya dalam proses pembelajaran online di masa pandemi covid-19. Tantangan parenting selama pembelajaran online adalah kesulitan sinyal, kurangnya pengetahuan, dan masalah waktu

    PERAN FAKTOR-FAKTOR SOSIAL EKONOMI DALAM USAHATANI LADANG BERPINDAH DI KAMPUNG TERING LAMA ULU KECAMATAN TERING KABUPATEN KUTAI BARAT (The Role of Socioeconomic Factors in Shifting Cultivation in Tering Lama Ulu Village, Tering Subdistrict, West Kutai District)

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    The purpose of this research was to know how big the role of factors such as age, education level, household income, land area, and number of family dependent for farmers in choosing to do shifting cultivation. This research was conducted in Tering Lama Ulu Village, Tering Subdistrict, West Kutai District. This research was conducted from June to July 2017. The sampling method used census method. Data collection was conducted through interviews to 20 respondents and observations at the study sites. Factors that play a role for farmers in shifting cultivation were analyzed by using Likert scale measurement method by using 5 indicators. The results of this study indicate the average number obtained was 6.75 which meant the role of factors such as age, education level, number of family dependents, land area, and household income on farmers' decisions on shifting cultivation starting from the process of exemption, felling of trees, burning, preparation for planting, weeding, harvesting, and post-harvesting. The conclusion of this research showed that age, education level, number of family dependents, land area, and household income, play role for farmers on shifting cultivation in Tering Lama Ulu

    PROSPEK PENGEMBANGAN PERKEBUNAN KARET (Hevea brasiliensis) RAKYAT DI DESA MARGAHAYU KECAMATAN LOA KULU KABUPATEN KUTAI KARTANEGARA

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    Rubber  plants are one of the important  plantation commodities in Kutai Kartanegara Regency, both as a source of income, employment opportunities and driving new economic centersin East Kalimantan.  However,the low productivity of rubber plants caused many rubber farmers to switch to other sectors. The purpose of this study is to identify internal and external factors, as well analyzing the prospect of developing rubber farming in Margahayu Village.Research has been carried out from July to August 2018 in Margahayu Village, Loa Kulu District, Kutai Kartanegara District. The research method used was surveys and interviews. The location was determined by purposive sampling. Data collected in this study are primary and secondary data. Data collection method is done by observation, direct interviews with respondents and library studies. Data were analyzed using SWOT analysis.The results showed that the most appropriate alternative was the SO strategy (Strength and Opportunity), because the strategy had the highest score of 4.32. The development of rubber farming in Margahayu Village can be done with the following alternative strategies: The use of superior clone seeds to increase the productivity of rubber crops, establish cooperation with the government or the private sector for the development of rubber plantations, strengthen the information system among members of farmer groups

    Pengungkapan Intellectual Capital : Determinasi Dan Konsekuensinya Terhadap Kapitalisasi Pasar (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2019)

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    Completeness of information in the financial statements is one of the company's strategies in facing business competition. Information in financial reports is not only in the form of financial information, but also non-financial information. One of the non-financial information is disclosure of intellectual capital. Disclosure of intellectual capital is a way to report the nature of the company's intangible values. This study aims to determine the effect of company size, company age, and leverage on intellectual capital disclosures and how intellectual capital disclosure affects market capitalization. The research sample is manufacturing companies listed on the IDX for the 2018-2019 period. The sampling method in this study was purposive sampling method, namely sampling based on certain criteria, so that the final result was 299 samples. The analysis tools used are multiple linear regression and simple linear regression with the SPSS version 22 application tool. Based on the results of the research, the first regression model shows that company size and leverage have an effect on intellectual capital disclosure, while company age has no effect on intellectual capital disclosure. For the second regression model, the intellectual capital disclosure variable has an effect on market capitalization
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