Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi
Novi Dirgantari
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK) DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SILPA) TERHADAP BELANJA MODAL PADA KABUPATEN DAN KOTA DI JAWA TENGAH TAHUN 2013-2015 Nanda Yoga Aditiya; Novi Dirgantari
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.1, Maret 2017
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v15i1.1378

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris apakah Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Sisa Lebih Pembiyaan Anggaran (SiLPA) terhadap Belanja Modal. Sampel dalam penelitian ini realisasi APBD Kabupaten dan kota di Provinsi Jawa Tengah yang telah diaudit oleh Badan Pemeriksa Keuangan (BPK) selama tahun 2013-2015. Metode pengumpulan data dalam penelitian ini menggunakan sensus, sementara teknik analisis data yang digunakan dalam penelitian ini yaitu uji statistik deskriptif, uji asumsi klasik, analisis regresi berganda dan uji hipotesis dengan tingkat signifikan (α) 0,05. Hasil Penelitian ini menunjukan bahwa Pendapatan Asli Daerah (PAD) dan Dana Alokasi Khusus (DAK) berpengaruh positif signifikan terhadap Belanja Modal. Sedangkan Dana Alokasi Umum (DAU) dan Sisa Lebih Pembiyaan Anggaran (SiLPA) tidak berpengaruh positif signifikan terhadap Belanja Modal. Kata kunci : Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Sisa Lebih Pembiyaan Anggaran (SiLPA) dan Belanja Modal.
Effectiveness of Size, Liquidity, Leverage, and Growth on CSR Disclosure Moderating Role by Profitability in Indonesian Stock Exchange (IDX) Dwi Fatmah Sari; Eko Hariyanto; Sri Wahyuni; Novi Dirgantari
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 1 (2023): Mei 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i1.8642

Abstract

The conduct of this study emphasizes the purpose of determining the presence or absence of the influence of profitability which acts as moderating in the influence of company size, liquidity, leverage, and company growth on CSR disclosure. This research focuses on sectors that have been classified as consumer non-cyclicals listed on the Indonesia Stock Exchange (IDX) during 2018-2021. The theory carried in this study refers to the theory of legitimacy and stakeholders. With regard to the theory of legitimacy, it is clearly affirmed that organizations always seek to be perceived as operating within the limits and norms of the prevailing society and put more emphasis on public rights. Meanwhile, in stakeholder theory, it is said that a company must be an organization whose actions can contribute to its stakeholders. Therefore, the support provided by stakeholders affects the existence of the company itself and this support plays an important role in maintaining the company's life.  The procedure in the sampling process is by purposive sampling and obtained by 28 companies. The data analysis model applied in this study includes descriptive statistics, multiple linear regression analysis, and residual test MRA and by utilizing SPSS 26 software. The results of this study prove that CSR disclosure cannot be influenced by company size or company growth. Meanwhile, CSR disclosure can be affected by liquidity and leverage. The results of moderated regression analysis through residual testing have proven that the relationship between company size, liquidity, leverage, and company growth with CSR disclosure cannot be strengthened by profitability.
Co-Authors Dwi Fatmah Sari Nanda Yoga Aditiya Sri Wahyuni