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Journal : Profita : Komunikasi Ilmiah dan Perpajakan

PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY CAPITAL Putri Dwi Wahyuni; Wiwik Utami
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (529.994 KB) | DOI: 10.22441/profita.2018.v11.03.002

Abstract

This study aimed to examine the effect good corporate governance and intellectual capital disclosure on cost of equity capital. This research was conducted on issues of banking sector in the Indonesia Stock Exchange during the period 2012-2014. The sample of this research totally are 90 data from the manufacturing sector in the Indonesia Stock Exchange with a purposive sampling method. The analytical method used is multiple regression analysis. Statistical t-test was performed before analysis of multiple regression equation, in the first phase of testing performed classical assumption of normality, multicollinearity, heteroscedasticity, and autocorrelation. The next step is to test the hypothesis that is done using the t test to determine the effect of each independent variable. Based on the analysis, it is known that institutional ownership, managerial ownership, the proportion of independent board and the proportion of independent audit committees do not affect the cost of equity capital. While intellectual capital disclosure positive effect on the cost of equity capital. The coefficient of determination that saw the influence of the independent variables used in the study model of the dependent variable was 9.4%, while the rest (90.6%) is explained by other variables.
IMPACT OF BUDGET PARTICIPATION ON JOB SATISFACTION AND EMPLOYEE PERFORMANCE WITH JOB RELEVANT INFORMATION (JRI) AS AN INTERVENING VARIABLE Suryadharma Sim; Wiwik Utami
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 1 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.77 KB) | DOI: 10.22441/profita.v11.01.006

Abstract

The purpose of this study was to examine the relationship between budget participation on job satisfaction and employee performance. This study also to find empirical evidence related to Job relevant information (JRI) as an intervening variable on the relationship between budget participation with job satisfaction and employee performance. The data was collected through questionnaires distributed to the superintendent and manager-level employees at PT. Jaya Readymix. The Respondents in this study are the superintendent and manager-level employees of PT. Jaya Readymix totaling 65 people. Data analysis in this study is a linear regression model. The results showed that (1) budget participation has positive significant effect on job satisfaction and employee performance, (2) job relevant information (JRI) was mediated on the relationship between budget participation and job satisfaction, but not for employee performance.