Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal JWEM (Jurnal Wira Ekonomi Mikroskil) Jurnal Akuntansi I-Com : Indonesian Community Journal Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Sulia -
Universitas Mikroskil
Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Environmental Science Public Health Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

 1 
Pengungkapan Tanggung Jawab Sosial dan Nilai Perusahaan: Dari Sudut Pandang Teori Akuntansi Positif dan Corporate Governance Agustina Agustina; Sulia Sulia; Rice Rice
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.489 KB) | DOI: 10.24815/jdab.v4i1.5697

Abstract

This study examine the influence of bonus plan hypothesis, debt/equity hypothesis, political cost hypothesis, earning management, institutional ownership, public ownership, independent board and audit committee on firm value with corporate social responsibility as the intervening variable. The study population is 65 natural resource companies listed in Indonesia Stock Exchange period 2012-2015. Based on purposive sampling method, 21 natural resource companies were selected (or 84 observations). Data was selected from the companies’ financial reports and analysed by using path analysis. This study found that corporate social responsibility can be used as an intervening variable to mediate the effect of political cost hypothesis, earning management, and audit committee to firm value. But, it cannot mediate the effect of bonus plan hypothesis, debt/equity hypothesis, institutional ownership, public ownership and independent board to firm value.
Co-Authors Agustina - Agustina Agustina Ali Djamhuri Anita Tarihoran Evi Juita Wailan' An rice rice Rice Rice Rice Rice Seti Eli Larosa Suriani Ginting