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All Journal E-Jurnal Akuntansi Universitas Udayana International Research Journal of Management, IT & Social Sciences EKONOMIS : Journal of Economics and Business Widya Akuntansi dan Keuangan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Indonesia Sosial Sains JURNAL ECONOMINA
Yura Karlinda Wiasa Putri
Universitas Mahasaraswati Denpasar
Religion Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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Journal : Widya Akuntansi dan Keuangan

 1 
PERILAKU STICKY COST DALAM KOMPENSASI EKSEKUTIF BANK BUMN DAN NON BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA Luh Pande Eka Setiawati; Yura Karlinda Wiasa Putri
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1717

Abstract

Knowing the difference in the level of sticky costs in executive compensation of BUMN and Non BUMN Banks is the purpose of this study, this study takes the period 2017-2019. Sticky cost is an unbalanced cost response when there is a change in activity. Executive compensation is the cost incurred for executives who perform performance-enhancing companies. The location of the research was conducted at the Indonesia Stock Exchange in the Banking Sector. The sampling technique used is non-probability sampling by purposive sampling. The type of data source used in this study is secondary data in the form of annual reports (annual reposts) of banking companies listed on the IDX for the 2017-2019 period. The data analysis technique used is multiple linear regression analysis. The results of the research obtained are proving that there is no difference in the level of sticky costs in executive compensation of state-owned banks and non-state-owned banks listed on the BEI.
Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility Dengan Growth Sebagai Variabel Moderasi Yura Karlinda Wiasa Putri; I Made Endra Lesmana Putra
Jurnal Widya Akuntansi dan Keuangan Vol 6 No 1 (2024): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v7i1.5080

Abstract

Corporate Social Responsibility (CSR) is a concept where companies take responsibility for the social, environmental and economic impacts of their business operations. This research aims to determine and obtain empirical evidence of the influence of company size, company age, leverage and company growth on the corporate social responsibility of manufacturing companies listed on the BEI in 2019-2021. The sample in this research was 30 MANUFACTURING companies listed on the Indonesia Stock Exchange in 2019-2021. Determination of the sample using the purposive sampling method. The analysis technique used is MRA. The research results show that growth is only able to moderate the relationship between company age and CSR, and is not able to moderate the direct relationship between size and leverage.
Co-Authors Anak Agung Gde Putu Widanaputra I Kadek Bagiana I Ketut Sujana I Made Endra Lesmana Putra I Nyoman Sujana Ida Ayu Ratih Manuari Kadek Indah Kusuma Dewi Luh Pande Eka Setiawati Luh Putri Mas Mirayani Ni Luh Nyoman Sherina Devi Ni Made Dwika Sari Putu Kepramareni Sagung Oka Pradnyawati