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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi Aktual Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Ernie Riswandari
Bunda Mulia University
Humanities Economics, Econometrics & Finance Education Social Sciences

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Journal : Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi

 1 
Peran Corporate Governance Sebagai Pemoderasi Hubungan Antara Knowledge Management Dengan Kinerja Perusahaan Ernie Riswandari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i1.169

Abstract

Abstract. This study aims to test the knowledge management of company company performance which moderated by good corporate governance. The data used in this study are secondary data taken from annual reports from companies in the manufacturing industry sector which were listed on the Indonesia Stock Exchange in 2013-2017. To see how much influence, in this study using a moderated Regression Analysis (MRA)  using a test tool that is SPSS. The results of this study are that there is a significant influence of knowledge management which is an independent variable and company size which is a control variable on company performance. Good corporate governance as a moderating variable can significantly strengthen the relationship between knowledge management and company performance. Keywords: Knowledge management ; company Size ; company performance; good corporate governance Abstrak. Penelitian ini bertujuan untuk menguji knowledge management terhadap kinerja perusahaan yang dimoderasi oleh good corporate governance. Data yang digunakan dalam penelitian ini merupakan data sekunder diambil dari laporan tahunan dari perusahaan-perusahaan di sektor industri manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Untuk melihat seberapa besar pengaruh maka dalam penelitian ini menggunakan analisis Moderated Regression Analysis (MRA)  dengan menggunakan alat uji yaitu SPSS. Hasil penelitian dalam penelitian ini adalah terdapat pengaruh yang signifikan  knowledge management yang merupakan variabel bebas dan ukuran perusahaan yang merupakan variabel control  terhadap kinerja perusahaan. Good corporate governance sebagai variabel pemoderasi secara signifikan mampu memperkuat hubungan antara knowledge management terhadap kinerja perusahaan. Kata Kunci: Knowledge management ; Ukuran perusahaan ; kinerja perusahaan; good corporate governance
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN PENGUNGKAPAN MEDIA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSRD) Wisnu Trijaya; Ernie Riswandari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 20, No 2 (2017)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.572 KB) | DOI: 10.35591/wahana.v20i2.127

Abstract

Companies are required to realize corporate social responsibility to the public, because the company is a part of society and the environment. This study aims to describe the influence af a company size, company age and the media disclosure Disclosure of Corporate Social Responsibility (CSRD) in Indonesia. The population in this study is a mining company listed on the Indonesia Stock Exchange (BEI) in 2011-2014. Sample of companies used in this study were 13 samples by purposive sampling method. In this study, data from independent variables such as company size, company age, media disclosure  and dependent variables in the form of the Disclosure of Corporate Social Responsibility (CSRD) analyzed with descriptive analysis, classic assumption test, t-test, multiple linear regression, coefficient of determination (Adjusted R2) using SPSS 21.The results showed that company size has an influence on the disclosure of Corporate Social Responsibility ( CSRD ) with a significance value of 0.014 . Age Company has a significant value of 0.000 so this variable has an influence on the disclosure of Corporate Social Responsibility ( CSRD ) . Disclosure Media has a significance value of 0.005 so that these variables affect the disclosure of Corporate Social Responsibility ( CSRD ). Based on these results , it was concluded that all variables x ie Company Size , Age and Disclosure Corporate Media affect the disclosure of Corporate Social Responsibility ( CSRD ) . Key Words: Disclosure of Corporate Social Responsibility, Company Size, Age, Media  disclosure.
Co-Authors Bwarleling, Theresia Hesti Cindy Natalia Darlene Dacia Septiana Elizabeth Elizabeth Imora Kamul Jefri Tamara Kelvin Gunarto Leem Sufia Nathasia Priskila Shie Fen Wisnu Trijaya Yuli Yuli