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All Journal JURNAL ECONOMIA Infestasi Jurnal Akuntansi dan Pajak Jurnal Bisnis dan Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming TRIDARMA: Pengabdian Kepada Masyarakat (PkM) Jurnal RAK (Riset Akuntansi Keuangan)
SRI MURNI
Fakultas Ekonomi Dan Bisnis, Universitas Sebelas Maret
Arts Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Mechanical Engineering Public Health Social Sciences

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Journal : Jurnal Bisnis dan Akuntansi

 1 
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGSS RESPONSE COEFFICIENT PADA PERUSAHAAN HIGH PROFILE NAILA NUUR HIDAYATI; SRI MURNI
Jurnal Bisnis dan Akuntansi Vol 11 No 1 (2009): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.163 KB) | DOI: 10.34208/jba.v11i1.105

Abstract

The aim of this study is to empirically prove the effect of the information of Corporate Social Responsibility (CSR) disclosed in the companies annual report on the value relevance of earnings (measured by Earnings Response Coefficient (ERC). Based on alternative infor-mation hypothesis, it is predicted that corporate social responsibility’s disclosure has negative effect on the ERC. The sample of this study are 37 companies which are selected by using purposive sampling method from 110 high profile’s company listed in IDX during 2006. To examine the hypothesis, it is used multiple regression analysis with interaction model, cross sectional ordinary least square method. The result indicate that information of CSR have a negative influence of earnings.
PENGARUH PERSONAL BACKGROUND, POLITICAL BACKGROUND DAN PENGETAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH (STUDI KASUS DI KARESIDENAN SURAKARTA DAN DAERAH ISTIMEWA YOGYAKARTA TAHUN 2006) JAKA WINARNA; SRI MURNI
Jurnal Bisnis dan Akuntansi Vol 9 No 2 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.674 KB) | DOI: 10.34208/jba.v9i2.168

Abstract

This research aims to examine the influence of personal background, political background, and council budget knowledge towards the role of DPRD on region financial control. This research is motivated by the fact that individual background will effect to individual behavior on political activity. Dependent variables in this research are personal background, political background, and council budget knowledge towards the role of DPRD on region financial control. Independent variable is the role of DPRD on region financial control in planning, implementing, and responsibility steps. The data in this research consist of primary data that taken from questionnaires distributed directly to respondents. The collected are from 85 respondents that Financial Commission and Budget Commitee members of DPRD at ex Surakarta Residence and Yogyakarta. Hypothesis of this research are tested by using Multivariate Analysis of Variances (MA-NOVA). The result of this research in general shows that personal back-ground, and political background have no significant influence towards the role of DPRD on region financial control. But the council budget know-ledge have significant influence towards the role of DPRD on region finan-cial control.
Co-Authors Agus Budiatmanto Anastasia Riani S Andi Asrihapsari Annisa Marsela Asri Diah Susanti Dini Octaria Djuminah Djuminah Dwi Soegiarto Eko Arif Sudaryanto Eko Murniyanto Fransisca Sestri Goestjahjanti Ign. Sri Seventi P Ignatia Sri Seventi P Indrian Supheni JAKA WINARNA Lina Nur Ardilla Muhammad Cholil Muhammad Syafiqurrahman NAILA NUUR HIDAYATI Rahmawati Rahmawati Rahmawati Rahmawati RAHMAWATI RAHMAWATI Rahmawati Rahmawati Renata Zoraifi Rohwiyati Santoso Tri Hananto Sarah RH Sarah Rum Handayani Sri Hanggana Sri Hartoko Subekti Dj Suwarno Suwarno Trisninik RW Vidia Ayu Satyanovi Warsina Warsina