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All Journal Moneter : Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Iqtishoduna: Jurnal Ekonomi Islam Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Accounting Auditing and Business Khazanah Sosial Jurnal Riset Bisnis dan Manajemen JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Sosial dan Teknologi Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Jurnal Inovasi Masyarakat Eduvest - Journal of Universal Studies Jurnal Penelitian Pendidikan Indonesia
Ikram, Syafrizal
Universitas Widyatama, Bandung, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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Journal : Journal of Accounting Auditing and Business

 1 
The Influence of Profitability and Leverage on Corporate Social Responsibility Disclosure Valendra Smaut Kapitan; Syafrizal Ikram
Journal of Accounting Auditing and Business Vol 2, No 2 (2019): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.332 KB) | DOI: 10.24198/jaab.v2i2.22505

Abstract

This study aims to examine the influence of profitability and leverage on corporate social responsibility disclosure. The study was conducted in companies listed in Indonesia Stock Exchange. Profitability and leverage were treated as independent variables, while disclosure of corporate social responsibility is the dependent variable. The research method was used in this research is a verificative approach. The population in this study is the companies listed in Indonesia Stock Exchange. Sample of the study is the companies included as a member of LQ 45 index for period 2013-2015.  Total listed companies were involved in this study is 67 companies. The sampling technique used in this study is nonprobability sampling with the purposive sampling method. The data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The statistical program was used in analyzing data is Eviews version 8. The results showed that profitability influences corporate social responsibility disclosure. However, leverage does not influence corporate social responsibility disclosure. Simultaneously, profitability and leverage influence corporate social responsibility disclosure 
Factors Affecting Village Financial Management Accountability Opik Taufik; Syafrizal Ikram
Journal of Accounting Auditing and Business Vol 5, No 2 (2022): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v5i2.39320

Abstract

This study aims to analyze the effect of human resource competence and organizational commitment on the use of information technology and its impact on village financial management accountability. This study uses a quantitative approach. The population in this study are villages in Tasikmalaya Regency. This study used the proportional sampling method with a total sample of 187 respondents. The sample of this study consisted of village heads, village secretaries, heads of administrative and general affairs, heads of government sections, and heads of financial affairs from 187 villages in Tasikmalaya Regency. The data collection method is distributing questionnaires measured by a Likert scale. Data analysis was carried out using path analysis techniques. The results of the study indicate that the competence of human resources and organizational commitment affect the utilization of information technology; human resource competence; organizational commitment; and the use of information technology affect the accountability of village financial management. The results of the path analysis show that the use of information technology is proven to mediate the human resource competence and organizational commitment to the accountability of village financial management.
Co-Authors Achmad Fadjar Adha, Egi Nuansa Agustina, Ingrid Larasati Andry Arifian Rachman Andry Rachman Annam, Bhayu Chairul Dudi Abdul Hadi Dudi Abdul Hadi Dudi Abdul Halim Ermina Hidayanti Hadi, Dudi Abdul Ingrid Larasati Agustina Ingrid Larasati Agustina Kamia Achyuniasih Kunrat Khoer, Ridwan Miftahul Mita Apriliyani MUHAMMAD ALI Muhammad Ali Muhammad Ali Murhaban Murhaban Murhaban Murhaban Opik Taufik Rendra Trisyanto Surya Sugiartiningsih Sugiartiningsih Suprihatin, Ade Suryana Suryana Suryana Suryana Suryana Suryana Suryana Tria Apriliana Tria Apriliana Tria Apriliana, Tria Valendra Smaut Kapitan