Articles
<![CDATA[Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies ]]>
<![CDATA[Panggabean, Rosinta Ria]]>;
<![CDATA[Sari, Nuraini]]>;
<![CDATA[Lidiyawati, Lidiyawati]]>;
<![CDATA[Steelyana, Evi]]>
<![CDATA[ Journal the Winners: Economics, Business, Management, and Information System Journal Vol 15, No 2 (2014): The Winners Vol. 15 No. 2 2014 ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21512/tw.v15i2.626
<![CDATA[Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR) reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.]]>
<![CDATA[THE EFFECT OF FIRM’S CHARACTERISTIC AND CORPORATE GOVERNANCE TO SUSTAINABILITY REPORT DISCLOSURE ]]>
<![CDATA[Lucia, Lucia]]>;
<![CDATA[Panggabean, Rosinta Ria]]>
<![CDATA[ Social Economics and Ecology International Journal Vol 2, No 1 (2018): March ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21512/seeij.v2i1.5563
<![CDATA[The purpose of this study was to analyze the effect of company’s characteristic which are profitability (ROA), leverage (DER), liquidity (CR), company size (SIZE), and corporate governance proxied by board of directors and audit committee (KA) to disclosure of sustainability reports (SR). The study had 105 samples of manufacturing companies listed in Indonesia StockExchange and 262 manufacturing companies listed on Malaysia Exchange in year 2013-2015. Data analysis using regression logistic method with E-views version 9. Hypothesis testing results show that the partial results of hypothesis testing variable DER, CR, and Directors do not have significant effect on internet financial reporting, but ROA and SIZE have significant influence on sustainability report disclosure (SR) of manufacturing companies listed in IDX and Bursa Malaysia.]]>
<![CDATA[FAKTOR - FAKTOR YANG MEMPENGARUHI BIAYA UTANG PADA PERUSAHAAN DALAM KOMPAS 100 ]]>
<![CDATA[Septian, Muhamad]]>;
<![CDATA[Panggabean, Rosinta Ria]]>
<![CDATA[ Jurnal Ekonomi Vol 22, No 1 (2017): March 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/je.v22i1.180
<![CDATA[This study aims to determine the effect of Good Corporate Governance (GCG) which is proxied through: the proportion of independent commissioners, managerial ownership, institutional ownership, quality audits, and family ownership on the cost of debt. The objects of this study are companies listed in Compass 100 period August 2013 January 2014. The method used to take samples of the study using purposive sampling method. Data analysis methods used are descriptive statistics, the classical assumption test, and hypotheses test. Based on the results of hypothesis testing that performed by using multiple regression analysis at the 0.05 significant level, the results of this study prove that the proportion of independent commissioners has a significant negative effect on the cost of debt. Managerial ownership has a positive significant effect on the cost of debt. Institutional ownership, quality audits, and family ownership has no significant effect the cost of debt.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Rahmadani, Olvi]]>;
<![CDATA[Panggabean, Rosinta Ria]]>
<![CDATA[ Modus Journals Vol 33, No 2 (2021): MODUS ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Atma Jaya Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24002/modus.v33i2.4668
<![CDATA[ABSTRACT A company will always attempt to reach its goal by increasing its efficiency and effectiveness. One of the ways to achieve the goal is by improving its intellectual capital, good corporate governance and financial performance. This study was conducted with the aim of finding empirical evidence about the effect of intellectual capital and good corporate governance on firm’s financial performance measured by Return on Assets (ROA) and Return on Equity (ROE) in the consumer goods sector listed on Indonesia Stock Exchange in the period of 2014-2018. The sample used in this study was 23 companies that met several criteria. The data analysis technique used is multiple regression analysis. The results of hypothesis testing show that intellectual capital positively affected firm’s financial performance. In contrast, good corporate governance did not affect positively firm’s financial performance. Keywords: intellectual capital; good corporate governance; Return on Assets (ROA); Return on Equity (ROE)  ABSTRAK Perusahaan akan selalu berupaya untuk mencapai tujuannya dengan meningkatkan efisiensi dan efektivitas perusahaan. Salah satu upaya dalam mencapai tujuan adalah dengan meningkatkan intellectual capital, good corporate governance, dan kinerja keuangan perusahaan. Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai pengaruh intellectual capital dan good corporate governance terhadap kinerja keuangan perusahaan yang diukur dengan Return on Assets (ROA) dan Return on Equity (ROE) pada sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Sampel yang digunakan dalam penelitian ini adalah sebanyak 23 perusahaan yang memenuhi beberapa kriteria. Analisis data yang digunakan adalah analisis regresi berganda. Hasil dalam penelitian ini menunjukkan bahwa intellectual capital memiliki pengaruh positif terhadap kinerja keuangan. Sebaliknya, good corporate governance tidak berpengaruh positif terhadap kinerja keuangan perusahaan.  Kata kunci:   intellectual capital; good corporate governance; Return on Assets (ROA); Return on Equity (ROE)]]>
<![CDATA[DETERMINANT OF DIVIDEND DISTRIBUTION ]]>
<![CDATA[Nathania Nathania]]>;
<![CDATA[Rosinta Ria Panggabean]]>
<![CDATA[ Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 12 No 1 (2021): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Totalwin ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (303.773 KB)
|
DOI: 10.36694/jimat.v12i1.309
<![CDATA[This research aims to determine the effects of return on investment, operating cash flow, management assets, debt to equity ratio, and firm size on dividends. This research involved 23 companies listed on Indonesia Stock Exchange as the research sample. The sampling technique used was purposive sampling method. The analysis used multiple linear regression with E-Views version 9. The results show that return on investmetnt has an influence on cash dividends, while operating cash flow, management assets, debt to equity ratio and firm size do not have an effect on cash dividends.]]>
<![CDATA[Faktor - Faktor Yang Mempengaruhi Biaya Utang Pada Perusahaan Dalam KOMPAS 100 ]]>
<![CDATA[Muhamad Septian]]>;
<![CDATA[Rosinta Ria Panggabean]]>
<![CDATA[ Jurnal Ekonomi Vol. 22 No. 1 (2017): March 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/je.v22i1.180
<![CDATA[This study aims to determine the effect of Good Corporate Governance (GCG) which is proxied through the proportion of independent commissioners, managerial ownership, institutional ownership, quality audits, and family ownership on the cost of debt. The objects of this study are companies listed in Compass 100 period August 2013 January 2014. The method used to take samples of the study using the purposive sampling method. Data analysis methods used are descriptive statistics, the classical assumption test, and the hypotheses test. Based on the results of hypothesis testing that was performed by using multiple regression analysis at the 0.05 significant level, the results of this study prove that the proportion of independent commissioners has a significant negative effect on the cost of debt. Managerial ownership has a positive significant effect on the cost of debt. Institutional ownership, quality audits, and family ownership have no significant effect on the cost of debt.]]>
<![CDATA[Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies ]]>
<![CDATA[Rosinta Ria Panggabean]]>;
<![CDATA[Nuraini Sari]]>;
<![CDATA[Lidiyawati Lidiyawati]]>;
<![CDATA[Evi Steelyana]]>
<![CDATA[ The Winners Vol. 15 No. 2 (2014): The Winners Vol. 15 No. 2 2014 ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21512/tw.v15i2.626
<![CDATA[Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR) reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.]]>
<![CDATA[PENGARUH INTELLECTUAL CAPITAL DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Olvi Rahmadani]]>;
<![CDATA[Rosinta Ria Panggabean]]>
<![CDATA[ Modus Vol. 33 No. 2 (2021): MODUS ]]>
Publisher : <![CDATA[Faculty of Business and Economics Universitas Atma Jaya Yogyakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24002/modus.v33i2.4668
<![CDATA[ABSTRACT A company will always attempt to reach its goal by increasing its efficiency and effectiveness. One of the ways to achieve the goal is by improving its intellectual capital, good corporate governance and financial performance. This study was conducted with the aim of finding empirical evidence about the effect of intellectual capital and good corporate governance on firm’s financial performance measured by Return on Assets (ROA) and Return on Equity (ROE) in the consumer goods sector listed on Indonesia Stock Exchange in the period of 2014-2018. The sample used in this study was 23 companies that met several criteria. The data analysis technique used is multiple regression analysis. The results of hypothesis testing show that intellectual capital positively affected firm’s financial performance. In contrast, good corporate governance did not affect positively firm’s financial performance. Keywords: intellectual capital; good corporate governance; Return on Assets (ROA); Return on Equity (ROE) ABSTRAK Perusahaan akan selalu berupaya untuk mencapai tujuannya dengan meningkatkan efisiensi dan efektivitas perusahaan. Salah satu upaya dalam mencapai tujuan adalah dengan meningkatkan intellectual capital, good corporate governance, dan kinerja keuangan perusahaan. Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai pengaruh intellectual capital dan good corporate governance terhadap kinerja keuangan perusahaan yang diukur dengan Return on Assets (ROA) dan Return on Equity (ROE) pada sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Sampel yang digunakan dalam penelitian ini adalah sebanyak 23 perusahaan yang memenuhi beberapa kriteria. Analisis data yang digunakan adalah analisis regresi berganda. Hasil dalam penelitian ini menunjukkan bahwa intellectual capital memiliki pengaruh positif terhadap kinerja keuangan. Sebaliknya, good corporate governance tidak berpengaruh positif terhadap kinerja keuangan perusahaan. Kata kunci: intellectual capital; good corporate governance; Return on Assets (ROA); Return on Equity (ROE)]]>
<![CDATA[Evaluasi Pelaksanaan Corporate Social Responsibility di PT Bank Rakyat Indonesia (Persero) Tbk ]]>
<![CDATA[Ria Silviani]]>;
<![CDATA[Rosinta Ria Panggabean]]>
<![CDATA[ Binus Business Review Vol. 6 No. 2 (2015): Binus Business Review ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21512/bbr.v6i2.973
<![CDATA[The purposes of this research are to know how Corporate Social Responsibility (CSR) activity was, to know CSR activity using ISO 26000 standard, and to evaluate ISO 26000 reporting and disclosure in PT Bank Rakyat Indonesia (Persero) Tbk using GRI 4.0 standard. The object of this research was PT Bank Rakyat Indonesia (Persero) Tbk. Research used qualitative method with primary data from interview with Divisi Sekretariat Perusahaan KP BRI and annual report dan sustainability report analysis, while secondary data was literature study related with the research. BRI is a BUMN bank that has exclusive program. It is Program Kemitraan dan Bina Lingkungan (PKBL). The guidance of PKBL is Peraturan Menteri Negara BUMN No.PER-20/MBU/2012 about Program Kemitraan BUMN dengan Usaha Kecil dan Program Bina Lingkungan. At the end, the company’s vision and mission supports the CSR company’s activity. BRI has complied with the ISO 26000 standard and has reported the implementation of ISO 26000 standard in accordance with GRI 4.0. (RS)]]>
<![CDATA[Mengukur Tingkat Kesesuaian antara Standar Akuntansi Keuangan dengan International Financial Reporting Standards per 1 Januari 2008 ]]>
<![CDATA[Rosinta Ria Panggabean]]>
<![CDATA[ Binus Business Review Vol. 1 No. 1 (2010): Binus Business Review ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21512/bbr.v1i1.1024
<![CDATA[International accounting topic was rare to adress between accounting practices, especially International Accounting Standard. It occured due to the restrictive source and difficulty in finding the source. However, recently the standard has been an addressed issue since Indonesia Chartered of Accountant (IAI) plans to comply the Indonesia Accounting Standard (SAK) with the International Financialreporting(IFRS)on1stJanuary2012.The purpose of the research is to measure the compliance of the (SAK) per 1st January 2008 with the IFRS per 1st January 2008 and attain the association between those two standards. Hence, the difference between the two standards and the neccessary steps to be taken for complying can be obtained. The methodology will be used in the paper are Jaccard’s Coefficients, Spearman’s Correlation Coefficient,Euclidean Distances.The sample for the paper will be 43 accounting issues adressed on both standards that have been chosen and investigated. The paper concludes that there are significant equalities (75%) between SAK per 1st January 2008 and IFRS 1st January 2008. (using Jaccard’s Coefficients). Due to several problems that have been found in the research, the author wish that the further researchers could widen the research’s samples, so the result will be more accurate and comprehensive. ]]>
