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PENGARUH STRUKTUR KEPEMILIKAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DAN NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA
No full textThis study is intended to examine the effect of institutional ownership, managerial ownership, and CSR on financial performance (Model I). This study also conducted tests related to the effect of institutional ownership, managerial ownership, CSR, and financial performance on firm value (Model II). The population used is 39 mining sector companies with a sampling technique using a saturated sample technique. Data analysis was carried out using path analysis techniques with the help of SPSS.
The results show that institutional ownership and CSR have a significant effect on financial performance, while managerial ownership has no significant effect on financial performance. Institutional ownership, managerial ownership, CSR, and financial performance were found to have a significant effect on firm value. In addition, financial performance is proven to be able to partially mediate the effect of
institutional ownership and CSR on firm value
Analisis Pengaruh Jenis Kelamin, IPK, dan Pengalaman Kerja terhadap Tingkat Financial Literacy
Get PDFPenelitian ini bertujuan untuk menguji factor jenis kelamin, IPK, dan pengalaman kerja berpengaruh terhadap tingkat literasi keuangan di kalangan mahasiswa S1 STIE Pelita Indonesia Pekanbaru. Responden yang diteliti adalah sebanyak 98 orang mahasiswa. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode uji. Untuk memperoleh data yang di perlukan maka digunakan pengumpulan data berupa angket. Dalam penelitian ini, jenis data yang digunakan adalah data primer dan data sekunder. Berdasarkan hasil uji Logistik Binier, hasil studi menunjukan bahwa faktor jenis kelamin dan IPK tidak berpengaruh terhadap tingkat literasi keuangan pada mahasiswa sedangkan faktor pengalaman kerja mempengaruhi tingkat literasi keuangan seorang mahasiswa.
Kata kunci : literasi Keuangan, Jenis Kelamin, IPK, Pengalaman Kerj
ANALYSIS CALCULATION OF COST OF PLAQUE PRODUCTION BY USING JOB ORDER COSTING METHOD ON PRINTING WF PEKANBARU
Get PDFPenelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi yang diterapkan oleh Usaha Percetakan WF Pekanbaru menggunakan metode harga pokok pesanan. Metode harga pokok pesanan metode adalah metode pengumpulan harga pokok produk dimana biaya dikumpulkan untuk setiap pesanan secara terpisah dan setiap pesanan dapat dipisahkan identitasnya. Hasil penelitian menunjukan bahwa menggunakan metode harga pokok pesanan memberikan hasil yang lebih tinggi dibandingkan yang diterapkan oleh pemilik usaha. Perbedaan tersebut disebabkan karena perhitungan harga pokok produksi yang digunakan pemilik usaha masih sangat sederhana. Dimana biaya-biaya belum dimasukkan secara terperinci dan alokasi biaya tidak sesuai dengan akuntansi biaya. Penelitian ini merekomendasikan dan menyarankan bagi pemilik usaha untuk menerapkan metode harga pokok pesanan karena dengan menggunakan metode ini dapat memberikan nilai yang rill untuk Usaha Mikro Percetakan WF Pekanbaru
KEKUATAN LABA, SET PELUANG INVESTASI, DAN BIAYA MODAL EKUITAS: PERAN MEDIASI MANAJEMEN LABA
Get PDFIndonesia memiliki tingkat manajemen laba tertinggi kedua diantara negara ASEAN lainnya. Meneliti bagaimana manajemen laba dapat memediasi hubungan antara kekuatan laba, set peluang investasi, dan biaya modal ekuitas adalah fokus dari penelitian ini. Data perusahaan manufaktur di Bursa Efek Indonesia dikumpulkan menggunakan purposive sampling dan dianalisis menggunakan analisis jalur untuk periode 2015-2020. Biaya modal ekuitas dipengaruhi secara positif oleh kekuatan laba, set peluang investasi, dan manajemen laba. Kekuatan laba dan set peluang investasi berpengaruh positif dan signifikan terhadap manajemen laba. Manajemen laba bertindak sebagai mediasi antara kekuatan laba, set peluang investasi, dan biaya modal ekuitas. Peran manajemen laba sebagai mediasi, karena memberikan informasi tentang bagaimana pola perilaku manajer ketika melaporkan kondisi perusahaan. Perusahaan, pengguna laporan keuangan, dan bursa saham dapat memperoleh manfaat dari temuan penelitian ini. Pengguna laporan keuangan dapat memperoleh informasi yang mereka butuhkan dari perusahaan yang menyajikan laporan keuangan secara berkala. Manajemen laba termasuk aktivitas yang berdampak dalam pasar modal, dan penelitian ini dapat membantu Otoritas Jasa Keuangan (OJK) membuat kebijakan yang lebih tepat terkait pasar modal.Kata kunci: Biaya Modal Ekuitas, Manajemen Laba, Kekuatan Laba, Set Peluang Investas
Sociodemographic Factors on Financial Literacy of University Students in Pekanbaru, Indonesia
Get PDFThis study aimed to investigate the effect of socio-demographic factors, including gender, work experience, age, and GPA (Grade Point Average) on the students’ level of financial literacy within some universities in Pekanbaru. This study conducted in two state universities (Riau University and UIN Sultan Syarif Kasim) as well as in four private universities (Caltex Polytechnic University, Muhamadiyah University of Riau, Lancang Kuning University, and STIE Pelita Indonesia). The universities were the object of this study since they had collaborated with the Riau Representative Indonesia Stock Exchange in establishing a financial education in the purpose to develop students’ knowledge on investment products and personal financial management. The population in this research was 78.540 active students and based on Slovin formula this study used 348 students as sample. Sampling technique used was simple random sampling. In addition, this study applied descriptive analysis and Binary Logistic Regression test as the data analysis technique. As the results, this research indicated that two factors, i.e. work experience and GPA significantly affected the students’ level of financial literacy. In contrast, other factors, i.e. gender and age did not affect the level of financial literacy of university students in Pekanbaru City.
 
PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM INFORMASI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SUMBER DAYA MANUSIA SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PEMERINTAH KOTA PEKANBARU)
Get PDFThis study aims to determine the influence of Accounting Understanding an Application, financial accounting systems human resource competency on the quality of regional financial statement. Based on PP No. 71 year 2010, state and local government financial statement quality have to meet the qualitative characteristic. Factors examined include Acounting understanding, human resource competency financial accounting system and the quality of regional financial statement. The used sampling method is purposive sampling sampling. Data collection is done by giving as many as 90 copies, copies of the questionnaire,which was distributed to respondents who are staff financial in Pekanbaru City. The Data obtained are then analyzed using SPSS 21.00. Based on the analysis results, obtained that applicatin of Accounting and the financial accounting systems have a positive and significant effect to the quality of financial reporting information in OPD Pekanbaru City and human resource competency can be used as a moderating variable
Sociodemographic factors on Financial Literacy of University Students in Pekanbaru, Indonesia
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Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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