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Journal : Jurnal Ekonomi KIAT

Analisis Penerapan Prinsip Tata kelola pada Lembaga Wakaf di Provinsi Riau Zulhelmy; Abrar
Jurnal Ekonomi KIAT Vol. 29 No. 2 (2018): Desember 2018
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2018.vol29(2).2798

Abstract

This study aims to see how the application of governance principles is applied to waqf institutions in Riau Province. The research method used is descriptive analytical, namely comparing the description of the implementation of the principles of governance practices in the waqf institution, and analyzing them using existing theories. The study population was waqf institutions in Riau province, while the study sample was LNW Ibadurrahman Duri Bengkalis on the grounds of the most active waqf institutions. The research respondents were 21 people. The results of his research are that in general the five principles of governance, namely transparency, accountability, responsibility, independence, equality and fairness have been applied well. It's just that what is not maximal is the principle of equality and fairness.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Zulhelmy M. Hatta; Lidia Zareva
Jurnal Ekonomi KIAT Vol. 28 No. 2 (2017): Desember 2017
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/kiat.2017.vol28(2).2896

Abstract

This study aims to determine the effect of financial performance on corporate value which in this case is measured using the disclosure of corporate social responsibility, dependent commissioner, and institutional ownership as a moderating variable. Population in this research is Consumer Goods Industry company listed in Indonesia Stock Exchange during observation period year 2010-2012. Sample selection is done based on purposive sampling method with the aim to get the samples according to the purpose of research. Samples were taken as many as 21 companies with 63 samples from 2010 to 2012. The result of the research is ROA has significant effect to Tobins'Q with a significant probability of 0.000. While the analysis of moderating variables with MRA method known that CSR Disclosure is able to influence the relationship between ROA with Tobins'Q, Independent Commissioner is also able to influence the relationship between ROA with Tobins'Q and Institutional Ownership able to influence the relationship between ROA with Tobins'Q.