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All Journal Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram
M Ali Fikri
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Economics, Econometrics & Finance Social Sciences

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PENGARUH KEPEMILIKAN PENGENDALI TERHADAP TRANSAKSI PIHAK BERELASI YANG DIMODERASI PRAKTEK CORPORATE GOVERNANCE Adelia Jessika; M Ali Fikri; Zuhrotul Isnaini
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.29

Abstract

The objective of this study is to examinethe influence of the direct controlling ownership rights and controlling right, namely right on the cash flow of the related party transactions associated toassets and liabilities. This study also aimed to examine thepractice of corporate governanceas a moderating variablein the relationship between controlling ownership of shareholders and related party transactions associated to assets and debt. Sampling wasdetermined based on purposive samplingin order to obtain a sample companies listedon the Indonesia Stock Exchangeduring 2010 to 2012 with a total 99 of observations. The dependent variablein this study is related party transaction that ismeasured by assets related partyt ransactions and debt related party transactions. The independent variable in this study is ownership controlling, which measured bythe control rights and cash flow rights owned bythe direct controlling ownership of the company. Hypotheses testing based on multiple regression analysis showed that the control rights of shareholders is influence by assets related party transactions and debt related party transactions. Shareholders cash flow right was found to have influence on asset related party transactions but has no influence on debt related Party transactions. The results also show that the corporate governance mechanism isable to moderate the influence of the right ofcontrol over the assets related party transactions and debt related party transactions.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Elin Erlina Sasanti; Animah Animah; M Ali Fikri
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 9 No 1 (2023): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v9i1.489

Abstract

This study aims to examine the effect of Corporate Social Responsibility on company value with corporate governance as a moderation Variable. The grand theory used in this study is legitimacy theory, stakeholders, and agency theory. This type of research is descriptive quantitative. The data source obtained is sourced from secondary data obtained from www.idx.co.id. The research population is manufacturing companies going public in 2018-2020. Purposive sampling technique with a total sample of 54. The analysis tools used are moderate regression analysis. The results showed that CSR, company values, Corporate Governance have no effect on company value. Meanwhile, the study found that corporate governance does not strengthen or weaken the relationship between CSR and company values. The implication of this study is that during a pandemic it is rather difficult to predict from the financial side, this is due to the high uncertainty factor, even though the company already managed very well.
Co-Authors Adelia Jessika Animah Animah Elin Erlina Sasanti Zuhrotul Isnaini