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Pengaruh Kinerja Keuangan, Leverage, Corporate Governance dan Ukuran Perusahaan terhadap Sustainability Report Perusahaan LQ 45 Nurdin Salim; Novita W Respati; Lili Safrida
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.31

Abstract

This study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committees, independent commissioners and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019. Based on purposive sampling, there were 17 companies according to the research criteria multiplied by the number of 5 years of observation, 85 data were processed and analyzed using multiple linear regression. The results simultaneously variable profitability, leverage, institutional ownership, audit committee, independent commissioners and company size have a significant effect on sustainability reports while partial testing shows that only audit committees have a significant effect on sustainability reports.
Peningkatan Kapabilitas Bendahara Pengeluaran Sekretariat Dewan Kota, Kabupaten dan Provinsi Di Kalimantan Selatan Rasidah Rasidah; Lili Safrida; Mellani Yuliastina
Ekobis Abdimas Vol 3 No 2 (2022): Desember
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.3.2.6272

Abstract

This program aims to increase the capability of the expenditure treasurer so that good governance in regional financial management is achieved. discussion (FGD), ending with an evaluation to measure the impact of the training. This will be done by explaining regional financial management and assessment to find out how to know and the competence of the trainees. The results of the implementation of activities show that the treasurers of expenditures carrying out administration receive a lot of input in managing regional finances and tax obligations of local government agencies and can carry out activities properly with their duties and authorities.