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All Journal Jurnal Riset Akuntansi Politala Jurnal Akuntansi Barelang Abdi Laksana DEDIKASI PKM Jurnal Arastirma Jurnal PKM Manajemen Bisnis INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS
Tati Rosyati
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Jurnal Riset Akuntansi Politala

 1 
PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA PERUSAHAAN Tati Rosyati; Fina Fitriyana
Jurnal Riset Akuntansi Politala Vol 5 No 2 (2022): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v5i2.131

Abstract

Abstract This study aims to examine the effect of independent commissioners, managerial ownership, and audit committees on firm value with audit quality as a moderating variable. The population in this study are all companies that are members of the 2016-2020 LQ45 index. The number of samples in this study was 12 companies obtained by purposive sampling method. Obtained sample data as much as 60 data. The type of data in this study is secondary data with quantitative research methods and descriptive approaches. The analysis technique used is multiple linear regression analysis and moderated regression analysis with a significance level of 5%. This research is processed using the software eviews 9 and shows that independent commissioners affect firm value, managerial ownership affects firm value, audit committees have no effect on firm value, independent commissioners, managerial ownership, and the audit committee has an effect on firm value, audit quality is unable to moderate the influence of independent commissioners on firm value, audit quality can moderate managerial ownership on firm value, audit quality is unable to moderate the audit committee on firm value, audit quality can moderate the influence of independent commissioners, managerial ownership, and audit committees on firm value.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, KEPEMILIKAN SAHAM PUBLIK DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN CORPORATE SOCIAL RESPONSIBILITY : (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021) Rizka Dwi Firdani; Tati Rosyati
Jurnal Riset Akuntansi Politala Vol 5 No 2 (2022): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v5i2.135

Abstract

The aim of this study is to identify and empirically demonstrate the effect of Good Corporate Governance, public share ownership and firm size on the disclosure of corporate social responsibility. Data collection techniques using secondary data. The population in this study are banking companies listed on the Indonesia Stock Exchange in 2017-2021. The sample selection in this study was purposive sampling method, therefore the final sample consisted of 10 companies with 50 observational data. The method of analysis and hypothesis testing is through panel regression analysis using Eviews-9. Based on data processing, the research results show that Good Corporate Governance is proxied by the Board of Commissioners and the Audit Committee, other variables, namely Public Share Ownership and Company Size, simultaneously affect the Disclosure of Corporate Social Responsibility. The Audit Committee and Company Size partially have significant effect on Corporate Social Responsibility Disclosure. Meanwhile, the Board of Commissioners and Public Share Ownership partially do not have effect on the Disclosure of Corporate Social Responsibility.
Co-Authors Anum Nuryani Aris Budianto Asep Muhammad Luthfi Bernadus Sutomo Tapokabkab Fina Fitriyana Meta Nursitas Rizka Dwi Firdani Rumsiah Rumsiah Tsarina Zenabia Yolanda Gusvia Yolanda Gusvia Putri