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Journal : Jurnal Mutiara Ilmu Akuntansi

Pengaruh Kepemilikan Institusional, Leverage Dan Ukuran Dewan Komisaris Terhadap Pengungkapan Corporate Social Responsibility (Csr) Dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi Husniatus Zahroh; Hartono Hartono; Nur Ainiyah; Tatas Ridho Nugroho
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1992

Abstract

This study aims to examine the effect of Ownership Institutional, Leverage, and Size Board Commissioner on CSR disclosure with Company Size as variable moderation. Population in this study is company Mining listed on the Indonesia Stock Exchange in 2019-2022, Samples obtained as many as 48 of 12 companies, taking sample use technique Purposive Sampling. Data used on study This is secondary data. Data analysis study this using an alternative structural equation modeling (SEM) using SmartPLS. The results of this study show Size Board Commissioner have a positive significant on CSR disclosure with level significant of 0,041<0,05. Institutional Ownership and Leverage have no effect on CSR disclosure. Company size cannot moderate Institutional Ownership, Leverage and Board of Commissioners Size on CSR disclosure.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Tingkat II di Provinsi Jawa Timur Periode 2018 – 2022 Clarisa Sukmaning Ati; Imam Baidlowi; Nur Ainiyah; M. Bahril Ilmiddaviq
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1997

Abstract

The emergence of the Covid-19 virus in 2019 caused an economic crisis for all regions in Indonesia. So an appeal was issued to prevent the occurrence of Covid-19. However, this implementation has affected various sectors, especially the economic sector. East Java Province is one of the provinces affected by the Covid-19 pandemic, so that the economy in East Java Province has experienced a decline. The purpose of this study was to determine the effect of Regional Original Revenue and Capital Expenditures on the Financial Performance of the Level II Regional Government of East Java Province for the 2018-2022 Period. The research methodology uses a quantitative research methodology, the sample used uses saturated sampling. Data analysis in this study used descriptive statistical analysis with Patrial Least Squares (PLS) software. The results of this study are that regional original income has a significant effect on local government financial performance and capital expenditure has no significant effect on local government financial performance.