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All Journal Hasanuddin Journal of Applied Business and Entrepreneurship Prosiding Seminar Nasional Pakar PRIVE: Jurnal Riset Akuntansi dan Keuangan Majalah Ekonomi J-MACC : Journal of Management and Accounting International Journal of Supply Chain Management Jurnal Ilmiah Ecobuss Jurnal Bisnis dan Manajemen International Journal of Economics, Business and Accounting Research (IJEBAR) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Enrichment : Journal of Management JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Quantitative Economics and Management Studies JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Cakrawala Ilmiah Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi International Journal of Management and Business Economics JISMA: Jurnal Ilmu Sosial, Manajemen, dan Akuntansi Jurnal Kendali Akuntansi Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Manajemen dan Ekonomi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset IIJSE
Hartono Hartono
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Transportation Other

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Journal : Jurnal Mutiara Ilmu Akuntansi

 1 
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 Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah Dengan Belanja Sosial Sebagai Variabel Intervening Yunita Widya Rahayu; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Hartono Hartono
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.v1i4.2000

Abstract

This study aims to test the effect of the independent variable on the dependent variable and test the intervening variable that can support the relationship of the independent variable to the dependent variable. The independent variables used in this study are Regional Original Income (PAD) and equalization funds, the dependent variable is financial performance, and the intervening variable used is social assistance spending. The sampling method used is the saturated sampling method. The total population in this study is 7 Regency / City Governments incorporated in the Gerbangkertosusila area in 2018-2022. Hypothesis testing in this study used Partial Least Square (PLS). The results of this study show that Regional Original Revenue (PAD) has a positive effect on financial performance. Meanwhile, the balancing fund and social assistance expenditure did not affect financial performance, and social assistance spending proved unable to support the relationship between Regional Original Revenue (PAD) and the balancing fund on financial performance. Keywords: Local original revenue, equalization fund, social assistance expenditure, regional financial performance.
Co-Authors Achmad Deni Tri Setya Putra Adrian Fajar Eka Putra Ahmad Faiz Mujahidin Alda Yunia Rahmawati Anggun Prabowo Ani Wahyuningsih Anik Irawati Asri Ady Bakri Aulia Nur Sayidah Cuk Jaka Purwanggono Dara Nadeya Dinanty Deny Dwi Hartomo Dewi Fitriya Indriani Dian Fibriantyka Sari Dila Cahyani Putri Dwi Rizqi Amalia Dwihandoko, Toto Heru Edi Pranyoto Eka Ayu Anggraini Ellyana Kusuma Wardani Esty Nur Hidayat Eva Yunita Sari Fachrudy Asj'ari Fachrudy Asj’ari Fachrudy Asj’ari Febryanti Wahyuningrum Fera Kusumawati Gati Widhi Astiti Hadi Poernomo Hari Setiono Hari Setyono Haryono Umar Husniatus Zahroh Imam Baidlowi Baidlowi Imam Hanafi Imam Mustofa Isma Putri Yanti Jamaluddin Kemal Fauzi Jazilatun Nimah Joko Suyono Krisdiana Kundharu Saddhono Lia Amalia Damayanti Lilis Mardiana A. M Bahril Ilmiddaviq M Syamsul Hidayat M. Adik Rudiyanto M. Bahril Ilmiddaviq M. Syamsul Hidayat Mahandika Candra Kirana Mary Ismowati Moch. Afrizal M Mohammad Muslimin Mohammad Muslimin Muhammad Mukhsin Mukhamad Khabib Sabilal Rosad Nersiwad Nersiwad Nikmatuniayah Nikmatuniayah Ninik Lukiana Nur Ainiyah Nurdiana Fitri Isnaini Nurdjanah Hamid Nurrofiah Nurrofiah Priscillia Sumendap Rahayu Ratih Kumala Sari Resi Yudhaningsih Retno Ambarsari Ria Mardiana Yusuf Rianti Setyawasih Rini Armin Samuel PD Anantadjaya Samuel PD Anantadjaya Sartika Sartika Susanti Susanti Tanti Widia Nurdiani Tatas Ridho Nugroho Teguh Setiawan Wibowo Toto Dwihandoko Tri Septiana Wati Vevi Ariyanti Willy hidayat Hidayat Yahya yahya yahya Yahya Yahya Yuliasnita Verlandes Verlandes Yunita Widya Rahayu