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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi dan Keuangan
St. Vena Purnamasari
Fakultas Ekonomi Unika Soegijapranata
Economics, Econometrics & Finance

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN: PERSPEKTIF BALANCED SCORECARD Alviane, Geta; Purnamasari, St. Vena
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

This study examines the influence of Intellectual Capital (IC) on firm performance as measured by the perspective of Balanced Scorecard (BSC). BSC perspectives consists of 4: the cllstomer (measured by retention and clis/orner acquisition). internal business processes (measured by sales growth). learning and growth (measured by the prodllctivity of employees) and financial (measured by ROA and ROE). This stU(ZV took a sample of companies in Indonesia Slack Exchange in 2006-2009 as many as 45 companies The results showed Intellectual Capital (VAIC™) does not affect compan performance in terms of customer perspective of BSC. Intellectual Capital (VAIC™) did not affect company performance in terms of infernal business process perspective of BSC. Intellectual Capital (VAIC™) did not afTect company performance in terms of learning and growth perspective of BSC. Intellectual Capital (VAIC™) does not affect the performance of the company from the financial perspective of BSC. No significant effect of Intellectual Capital (VAIC™) on perfonnance due to the human resources that are not capitalized into an asset but is charged.
Dampak Keseriusan Masalah, Risiko Bagi Pelapor, dan Status Pelanggar terhadap Niat Whistleblowing Sutedjo, Paulina; Purnamasari, Vena
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.26226

Abstract

Whistleblowing sangat berpotensi untuk mengungkap dan mengendalikan kesalahan organisasi. Berjalan atau tidaknya sistem whistleblowing sangat bergantung kepada whistleblower. Karena apabila tidak ada pihak yang bersedia untuk melapor, maka sistem whistleblowing pun tidak akan berjalan dengan efektif. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang dapat mempengaruhi niat seseorang dalam melakukan whistleblowing. Penelitian ini akan menguji pengaruh keseriusan masalah, risiko yang ditanggung pelapor, dan status pelanggar terhadap niat whistleblowing. Penelitian ini menggunakan metode eksperimen dengan subjek 91 mahasiswa aktif program studi akuntansi Universitas Katolik Soegijapranata. Partisipan penelitian ini dipilih dengan metode randomisasi. Untuk menganalisis data, penelitian ini menggunakan uji Analysis of Variance dengan aplikasi SPSS. Hasil dari penelitian ini adalah niat whistleblowing seseorang akan lebih tinggi ketika dihadapkan dengan masalah yang serius dan status pelanggarnya lebih rendah dibandingkan masalah yang tidak serius dan status pelanggarnya lebih tinggi. Kemudian niat whistleblowing seseorang akan lebih tinggi ketika risiko yang mungkin ia dapatkan apabila ia melaporkan rendah dan status pelanggarnya lebih rendah dibandingkan pelapor.
Perspektif Corporate Social Responsibility Di Perusahaan Keluarga: survei Perusahaan Keluarga Di Semarang Ranto P Sihombing; Monika Palupi; Stephana Dyah Ayu; vena Purnamasari; Clara Susilawati
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

The study conducted about Corporate Social Responsibility (CSR) has been done, namely Sembiring (2005) that examined the characteristics of corporate and social responsibility disclosure on Indonesia Stock Exchange. In addition, Anggraini (2006) has also examined the factors of social disclosure on companies listed on the Indonesia Stock Exchange. Both studies were conducted using financial data public company are easily obtained and analyzed. However, research on family companies which aims to find out if companies implement CSR and what are the factors that drive companies to implement CSR has never been done. It also encourages researchers to investigate how the application of social and environmental responsibility in the family company. The result of this research, it was obtained, first, the family company in Semarang has implemented CSR from the aspect of profit, planet, people, and procedural aspects. Companies have set aside some profit for CSR. The company also has made programs that positively impact the environment, and has had a policy that protects the rights of employees. But in terms of not well-monitored implementation yet because not involve a third party. Secondly, the reason companies implement CSR diverse. Mostly, they did because business ethics. The implications of this study are the results of this study can be used as the basis for regulatory decision-making in this case local governments to develop any activity that may be required for companies to conduct and report on CSR activities, especially in the family company. With hoping isto create harmonization between the company, the environment and stakeholders in order to realize sustainable development.Keywords: corporate social responsibility, family companies, business ethics, harmonization, sustainable development
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN: PERSPEKTIF BALANCED SCORECARD Geta Alviane; St. Vena Purnamasari
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v9i18.34

Abstract

This study examines the influence of Intellectual Capital (IC) on firm performance as measured by the perspective of Balanced Scorecard (BSC). BSC perspectives consists of 4: the cllstomer (measured by retention and clis/orner acquisition). internal business processes (measured by sales growth). learning and growth (measured by the prodllctivity of employees) and financial (measured by ROA and ROE). This stU(ZV took a sample of companies in Indonesia Slack Exchange in 2006-2009 as many as 45 companies The results showed Intellectual Capital (VAIC) does not affect compan performance in terms of customer perspective of BSC. Intellectual Capital (VAIC) did not affect company performance in terms of infernal business process perspective of BSC. Intellectual Capital (VAIC) did not afTect company performance in terms of learning and growth perspective of BSC. Intellectual Capital (VAIC) does not affect the performance of the company from the financial perspective of BSC. No significant effect of Intellectual Capital (VAIC) on perfonnance due to the human resources that are not capitalized into an asset but is charged.
Co-Authors Clara Susilawati Geta Alviane Geta Alviane, Geta Monika Palupi Ranto Partomuan Sihombing Stephana Dyah Ayu Sutedjo, Paulina