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All Journal The Indonesian Accounting Review Balance Vocation Accounting Journal Jurnal Akuntansi Bisnis Accounting Profession Journal (APAJI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Kewirausahaan Indonesian Management and Accounting Research
Devica Pratiwi
Universitas Bunda Mulia
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Akuntansi Bisnis

 1 
PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY (CSR COST) BERDASARKAN MOTIF KEUANGAN, MOTIF ETIKA, DAN MOTIF ALTRUISTIK TERHADAP CORPORATE FINANCIAL PERFORMANCE Markus Djohan Utama; Devica Pratiwi
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (704.732 KB) | DOI: 10.30813/jab.v9i1.876

Abstract

This research aimed to determine the effect of CSR cost that the company paid for community, social, environment, etc. based on financial motive, ethic motive and altruistic motive simultaneously or partial, on the ROE and ROS of company.The research is quantitative research with the help of IBM SPSS Software 21 version with regression analysis. Population of this research is manufactured company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2014. Samples were collected by purposive sampling method and 10 companies are used for this research.The result of the test is CSR cost based on ethic motive have a positive significant effect on ROE and ROS (sig. < 0,05). However, both CSR cost based on financial motive and altruistic motive have no-significant effect on ROE and ROS (sig. > 0,05). For the future research, the researcher recommend that the company which listed on Indonesia Stock Exchange are more transparent and detailed information on the CSR include the activities, the CSR target, the cost that company spend and all the other data about CSR. Then, the company which do the CSR investment and transparent with the CSR report can attract other potential investor for the company, so that can make a positive effect on the financial statement.Keywords: CSR Motive, Financial Motive, Ethic motive, Altruistic Motive
PENGARUH PENERAPAN MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN INDUSTRI PERBANKAN Devica Pratiwi; Budi Kurniawan
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (800.483 KB) | DOI: 10.30813/jab.v10i1.988

Abstract

The role of the large banking industry in the Indonesian economy affects banking governance, where prudence is strongly emphasized. Such caution is a reflection of the attitude of responsibility towards the trust given by the community. To address the risks involved in banking operations, risk management is a much-needed solution, which is used to identify, measure, monitor, and control risks arising from bank operations. This study takes independent variables in which NIM as a proxy of interest rate risk, NPL as proxy of credit risk, CAR as solvency & capital risk proxy, and LDR as a liquidity risk proxy. Dependent variable used in this research is financial performance of banking by using profitability ratio that is ROE. The sample of research selected by purposive sampling method get 12 companies that report 3 period of annual report that is year 2013, 2014, and 2015. Analyze technique which is done is by using multiple regression, and the analysis tool is SPSS version 21. The result show that NIM and CAR has significant influence on profitability, while NPL and LDR have insignificant influence.Keywords: risk management, bank performance indicator
Co-Authors Budi Kurniawan Chika Wirya Natalie Juniati Gunawan Markus Djohan Utama Monica Indriana Monica Indriani Syane Mulyawan Yovita Ariani Zefanya Evans Lino