Article Per Year (5 Year)
p-Index From 2019 - 2024
6.514
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Ekonomi (JUPE) JSEH (Jurnal Sosial Ekonomi dan Humaniora) Jurnal Akuntansi Kinerja: Jurnal Ekonomi dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Amnesty: Jurnal Riset Perpajakan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Ilmu Manajemen Profitability JBMR: Journal of Business and Management Review Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Ilmiah Wahana Pendidikan Jurnal Simki Economic INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Indonesian Journal of Devotion and Empowerment (IJDE) Journal Of Business, Finance, and Economics (JBFE) Jurnal Riset Manajemen dan Bisnis Jurnal Economica: Media Komunikasi ISEI Riau Journal of Comprehensive Science (JCS) Buletin Ekonomi: Manajemen, Ekonomi Pembangunan, Akuntansi
Teguh Erawati
Universitas Sarjanawiyata Tamansiswa
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 53 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Healthy Journal

 1 
PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN DAN MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Kasus Perusahaan manufaktur subsektor Food and Beverage Yang Tercantum Di Bursa Efek Indonesia Tahun 2015-2019) Teguh Erawati; Lia Indah Sari
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 1 (2021): AKURAT Edisi Januari - April 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine how the effect of managerial ownership on CSR disclosure, how company size affects CSR, how the influence of earnings management on CSR disclosure. The study took a sample of manufacturing companies in the food and beverage sub-sector listed on the IDX 2015-2019. The sampling method was nonprobability, and the sampling technique used purposive sampling. The data is obtained in the form of annual report documentation which is regularly published annually by each company. The number of samples obtained were 8 companies listed on the IDX. Company size is measured based on total assets, managerial ownership is measured by total shares owned by management and earnings management is measured by discretionary accruals. The data analysis method used in this study is a classical assumption using a multiple linear regression hypothesis test that is processed using the IBM SPSS 22 software. The results showed that managerial ownership has a significant and positive effect on CSR disclosure. Company size has no influence on CSR disclosure. Earnings management has no influence on CSR disclosure.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN KEBIJAKAN DIVIDEN TERHADAP KUALITAS LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2019) Teguh Erawati; Sintiya Arum Sari
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 1 (2021): AKURAT Edisi Januari - April 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research to determine the effect of profitability, liquidity, and dividend policy on earnings quality. Population of this research is all of listed manufacturing firms in Bursa Efek Indonesia (BEI) in 2017-2019. The research sample consisted of 26 companies after the selection through purposive sampling method. his research data uses secondary research data in the form of financial reports which are downloaded from www.idx.co.id. The research data were analyzed using multiple linear analysis. The result show that profitability has a negative effect on earnings quality, dividend policy has a positive effect on earnings quality, while liquidity has no effect on earnings quality.
PENGARUH DEWAN KOMISARIS, PROFITABILITAS, KEPEMILIKAN SAHAM PUBLIK DAN KEPEMILIKAN MANAJERIAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDO Teguh Erawati; Hana Herlina
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 1 (2021): AKURAT Edisi Januari - April 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to prove the effect of the board of commissioners, profitability, public share ownership and managerial ownership on corporate social responsibility disclosure. The nature of this research is quantitative. The population in this study are manufacturing companies in the consumer goods industry which are listed on the Indonesia Stock Exchange in 2015-2019 and there are 52 companies. The sampling technique used purposive sampling and obtained 9 companies. This study uses secondary data in the form of annual financial reports which are downloaded from www.idx.co.id. Data analysis used multiple linear regression analysis with the help of the SPSS 25 software program. The results showed that the board of commissioners and public share ownership had a positive and significant effect on corporate social responsibility disclosure. Meanwhile, profitability and managerial ownership do not have a significant effect on corporate social responsibility disclosure.
Co-Authors Ade Asriny Y Tanggu Afdatil Afdatil Agustina Ayu Wulandari Akhnes Noviyanti Anastasia Olu Anita Primastiwi Anjar Sularso Annisa Putri Ambri Anur Alfitriani Apri Ani Rahayu Ayudiyati, Prismadini Cintya Rosmelisa Citra Ari Mangesti Dersiani Mbiliyora Desi Ramadhani Devi Cahyaningrum Dewi Kusuma Wardani Dewi Rahmawati Elisabet Anjela Prabadianti Elisabet Prabadianti Elisabeth Lusitania Lota Losor Enggar Kartika Cahyaning Evi Grediani Feby Al Ghafuur Fransiska Ayu Novita Jedaru Fuadhillah Kirana Putri Grace Diandra Jesika Kaka Hana Herlina Hermina Bafa Imanda Firmantyas Putri Inneke Dewi Karunia Putri Jevi Bela Pitaloka Karolina Modeste Niwat Katarina Aprila Sumule Khairunnas Khairunnas Khoirunnisa Nur Hasanah Lia Indah Sari Lisna Setyaningrum Maria Kristianti Rika Nahak Muhammad Hafizh Ilham Nala Tri Kusuma Noansa Pramelia Noansa Pramelia Nur Anita Chandra Putry Nustini, Yuni Pristin Prima Sari Rina Iriyanti Riranti Desinta Pawestri Riski Adi Wibowo Rita Ratna sari Rofina Sani Asri Djanor Ronald Ario Tahu Sintiya Arum Sari Sri Ayem Suyanto . Syafiya Fathiyannida Tri Siwi Nugrahani Umi Wahidah Uum Helmina Chaerunisak Yasinta Agatha Cahya Yuli Astuti Yung Siang Yunita Dete