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All Journal ComTech: Computer, Mathematics and Engineering Applications Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Ilmiah Akuntansi Kesatuan
rosalia rosalia
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Computer Science & IT Economics, Econometrics & Finance Engineering Mathematics Social Sciences

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Analisis Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Kasus Pada Perbankan Yang Terdaftar Pada Bursa Efek Indonesia) Rosalia, Rosalia; Wi, Peng
AKUNTOTEKNOLOGI Vol 8 No 2 (2016): Akuntoteknologi
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v8i2.113

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan Corporate Social Responsibility (CSR) terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Sampel penelitian adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dalam tahun 2010-2014 dan ditetapkan dengan menggunakan metode purposive sampling.Jumlah sampel penelitian adalah sebanyak 100 perusahaan.Metode analisa data adalah analisaregresi linear untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR) tidak berpengaruh secara signifikan terhadap nilai perusahaan ditunjukkan dengan PBV (t hitung=1.260; Sig=0.211).Hasil penelitian juga menunjukkan bahwa profitabilitas bukan variabel moderasi (t hitung=0.515; Sig=0.608) hubungan Corporate Social Responsibility (CSR) terhadapnilai perusahaan
Evaluasi Efektivitas dan Efisiensi Sistem Informasi Operasional menggunakan Metode Cost Benefit Analysis: Studi Kasus pada Restaurant Sea Food di Jakarta Christian, Lianawati; Rosalina, Ribka; Melissa, Melissa; Rosalia, Rosalia
ComTech: Computer, Mathematics and Engineering Applications Vol 4, No 2 (2013): ComTech
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/comtech.v4i2.2671

Abstract

This study aims to identify whether the information system used by a sea food restaurant has been efficient and effective. It can support decision making for follow-up actions. The methodology used in this study is literature study, interview, and survey. To evaluate the effectiveness of operational information systems at the restaurant, we use cost benefit analysis. To evaluate whether the operational information system is efficient, we use questionnaire with Likert scale calculations. Based on the evaluation of the effectiveness and efficiency ofoperational information system at the restaurant, it can be seen there is a difference between investment in 2004-2009 and investment in 2010. From the results of calculation using cost benefit analysis to determine the effectiveness, we find that investment in 2004 was positive while investment in 2010 is still negative. Based on the results of questionnaires, the investments are considered efficient. Based on the evaluation, information systems used in sea food restaurant has been effective and efficient. The return on investment only takes less than two years and the information systems supports operational activities.
Pengaruh Akuntabilitas, Potensi Daerah dan Aset Daerah terhadap Transparansi Pemerintah Daerah Rosalia, Rosalia; Zulkarnain, Pingky Dezar
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.375

Abstract

This study aims to find out several factors that affect the transparency of local governments after the enactment of Law Number 14 of 2008 concerning the Freedom of Information Act. This research focuses on the practice of the publication of local government financial statements and information about the local budget (APBD) on the website of each local government. The identified factors (independent variables) are accountability, regional potential and regional assets. In addition to knowing the partial effect of the independent variables on dependent variables, this study also aims to determine whether the accountability, regional potential, and regional assets simultaneously influence the transparency of regional government. The population of this study is 28 local governments in the province of West Java during the period of 2016 – 2018. Thus, the total number of samples is 84 . The type of data is secondary data. The analytical tool used is SPSS 24 for windows software. The analytical method is logistic regression analysis with a significance level of 5% The results show that accountability, regional potential and regional assets simultaneously influence the transparency of local government. The accountability variable that is proxied into audit opinion does not affect the transparency of local government. This means that the WTP opinion obtained by the regional government does not encourage the regional government to practice the publication of financial statements and APBD information on the respective regional government website. Furthermore, regional potential variables significantly influence the transparency of local governments. The higher regional potential, the greater the supervision of the community regarding the management of the region’s potential is. This encourages the regional government to be more transparent with its financial statements. The regional asset variable does not significantly influence regional transparency. This shows that high regional fixed assets does not directly make regional governments more transparent in disclosing their financial statement to the public. Key words : Accountability, Regional potential, Regional Asset, Publication, Transparency, Website
Co-Authors Christian, Lianawati Melissa Melissa Rosalina, Ribka Wi, Peng Zulkarnain, Pingky Dezar