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Journal : Buletin Studi Ekonomi

KEPEMILIKAN MANAJERIAL DAN LEVERAGE SEBAGAI PREDIKTOR PROFITABILITAS DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Putu Agus Dwipayadnya; Ni Luh Putu Wiagustini; Ida Bgs. Anom Purbawangsa
Buletin Studi Ekonomi VOL.20.NO.2.AGUSTUS 2015 (PP 83-176)
Publisher : Buletin Studi Ekonomi

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Abstract

Managerial Ownership and Leverage as Profitability Predictor and Corporate Social Responsibility Disclosure. This study aimed to determine the effect of managerial ownership composition and leverage on profitability and disclosure of CSR. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. Sampling was conducted research with purposive sampling method so that the sample of this study as many as 24 companies. The research data is secondary data obtained from the website of the Indonesia Stock Exchange and the Indonesian Capital Market Directory from 2009 until 2013. Testing research hypotheses using path analysis technique (path analysis). The results showed that: (1) managerial ownership and leverage impact positivelly on profitability. (2) managerial ownership effect negativelly on leverage. (3) managerial ownership and leverage do not affect the disclosure of CSR. (4) profitability impact positively on the disclosure of CSR. (5) profitability is able to mediate the relationship managerial ownership and leverage on CSR disclosure. Keywords: Managerial Ownership, Leverage, Profitability and Corporate Social Responsibility Disclosure
EVALUASI TINGKAT KESEHATAN LEMBAGA PERKREDITAN DESA (LPD) DI KABUPATEN KLUNGKUNGEVALUASI TINGKAT KESEHATAN LEMBAGA PERKREDITAN DESA (LPD) DI KABUPATEN KLUNGKUNG I Dewa Gede Agustina; Ida Bagus Anom Purbawangsa; Luh Gede Sri Artini
Buletin Studi Ekonomi VOL.22.NO.2. AGUSTUS 2017 (PP 113-261)
Publisher : Buletin Studi Ekonomi

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Abstract

Information technology has become a major part of an organization. To realize good governance, one ofthem can be done by continuously making improvements in the management of regional finances andapplying the application of Regional Financial Management Information System (SIPKD). The successof this application can not be separated from the existence of quality human resources, informationtechnology and top management support. This research was conducted by using survey method withquestionnaire technique. The population in this study were 166 respondents, consisting of financialofficer and head of department in Denpasar City Government as much as 70 respondents with purposivesampling technique and multiple regression analysis model and moderation regression analysis. Theresult obtained is the capacity of human resources and information technology have a positive effect onthe implementation of regional financial information management system. Top management supportstrengthens the influence of human resource and information technology capacity on the implementationof SIPKD in Denpasar City Government.Keywords : the health of lembaga perkreditan desa, camel