88 research outputs found
Pengaruh Penerapan Green Accounting Terhadap Profitabilitas
No full textStudi ini bertujuan menguji pengaruh implementasi akuntansi hijau (Green Accounting) terhadap profitabilitas industri pertambangan yang terdaftar di Bursa Efek Indonesia( BEI) periode 2016- 2021. Sampel riset diseleksi memakai prosedur Purposive Sampling, dengan 7 perusahaan sebagai sampel. Analisis regresi berganda digunakan untuk menguji hubungan antara variabel yang diteliti. Data dianalisis memakai perangkat lunak IBM SPSS Statistics 20. Hasil studi menampilkan bahwa kinerja lingkungan mempunyai pengaruh positif yang signifikan terhadap profitabilitas perusahaan. Tetapi, pengungkapan lingkungan mempunyai pengaruh negatif yang signifikan terhadap Return on Assets (ROA) perusahaan, menunjukkan jika semakin besar tingkat pengungkapan lingkungan, ROA perusahaan cenderung menurun. Variabel kontrol seperti leverage (rasio utang) serta ukuran perusahaan tidak mempunyai pengaruh yang signifikan terhadap profitabilitas perusahaan dalam konteks studi ini.
Corporate Governance dan Green Banking Disclosure: Studi pada Bank di Indonesia
Get PDFTujuanpenelitian ini adalah untuk menguji pengaruh corporate governance terhadap pengungkapan green banking dari 24 bank yang terdaftar di Bursa Efek Indonesia. Variabel bebas dalam penelitian ini adalah corporate governance yang diproksikan melalui ukuran dewan komisaris, jumlah komisaris independen, dan kepemilikan institusional. Metode content analysis digunakan untuk menilai praktik green banking melalui laporan tahunan bank selama periode 2015 s.d. 2017. Hubungan kausalitas antara corporate governance dan pengungkapan green banking diuji dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan adanya tren peningkatan pengungkapan green banking selama periode pengamatan. Penelitian ini juga menemukan adanya pengaruh yang signifikan ukuran dewan komisaris terhadap pengungkapan praktik green banking, namun keberadaan komisaris independen dan kepemilikan institusional tidak memiliki pengaruh
Pengungkapan Tanggung Jawab Sosial Perusahaan : Determinan, Kinerja Keuangan dan Peran Sumberdaya Tanwujud
Get PDFPenelitian ini bertujuan menguji pengaruh managerial entrenchment , board diversity dan corporate governance terhadap pengungkapan tanggung jawab sosial perusahaan, serta peran sumberdaya tanwujud dalam memediasi hubungan antara pengungkapan tanggung jawab sosial perusahaan dan kinerja keuangan. Pengujian dilakukan pada 151 perusahaan high profile tercatat di Bursa Efek Indonesia yang melakukan pengungkapan tanggung jawab sosial perusahaan pada laporan tahunan dan laporan keberlanjutan perusahaan selama periode 2010-2012 dengan menggunakan analisis model struktural.
Hasil penelitian menunjukkan corporate governance berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan, dan sumberdaya tanwujud berpengaruh positif dalam memediasi hubungan antara pengungkapan tanggung jawab sosial perusahaan dan kinerja keuangan pada satu dan dua tahun ke depan. Temuan lain menunjukkan managerial entrenchment berpengaruh negatif terhadap pengungkapan tanggung jawab sosial perusahaan, namun tidak berpengaruh pada pengujian selisih waktu ( lag ) setahun dan dua tahun ke depan. Sementara itu, board diversity tidak memengaruhi pengungkapan tanggung jawab sosial perusahaan. Hasil penelitian ini memberikan implikasi penting mengenai peran krusial pendekatan stakeholder model dalam corporate governance sebagai pilar penting bagi tanggung jawab sosial perusahaan yang berkelanjutan. Tantangan bagi korporasi untuk mampu mengintegrasikan tujuan entitas bisnis dengan tuntutan keberlanjutan dengan menginternalisasikan tanggung jawab sosial perusahaan yang tidak hanya mampu menciptakan keunggulan kompetitif dan menegaskan brand differentiation perusahaan untuk perbaikan kinerja keuangan, namun juga perbaikan kinerja keberlanjutan perusahaan dalam jangka panjan
Menggagas Akuntansi Publik Terintegrasi pada Organisasi Sektor Publik
Get PDFThe objective of this article is to review accounting system and system of accountability at public sector organization post New Public Management (NPM) implementation, that is assumed to have strong capitalism idea. Social interest is often neglected due to political one. It emphasizes on reporting process, accountability, economic and secular performance, and owns disconcern on social and religious value in the practice. Based on Gidden’s structure analysis in interdependency interaction between government agents and structure dominated, there is an opportunity that agents do not merely accept dominating structure, but they can actively participate to reform public organisation by creating new ones that are more cultural, ethical, in local Indonesian context, and focus on real problems in management issues. The idea of integrated public accounting that accomodates economy, social, and religion is an urgent need
KONFLIK BATIN TOKOH UTAMA ANIME DEATH NOTE KARYA TSUGUMI OHBA (KAJIAN PSIKOLOGI SASTRA)
Get PDFABSTRACT
Lilik Nugroho 2019. “MAIN CHARACTERISTIC CONFLICTS OF ANIME DEATH
NOTE TSUGUMI OBATA WORKS”. Thesis, Department of Japanese, Faculty of Humanities, Diponegoro University. Yuliani Rahmah,S.Pd, M.Hum.
There are two main purposes of this thesis; first, Describe the narrative elements of space and time elements, as well as the elements of actors and stories in Anime Death Note. and second is to explain Explain the inner conflict experienced by the main character with Sigmund Freud's psychonalistic theory. Data source is obtained from animation film “Death Note”. There are 3 methods used in this thesis; first, author uses ‘watch and note-taking’ technique as data collecting, second, ‘distributional and immediate constituent analysis (ICA)’ technique is used as data analyzing, and the third, as data serving, text is served informally.
The result of this research includes narrative elements with himawan pratista teories from his work entitled “Memahami Film”, and psychological analysis of the main character with Sigmund Freud's theory. This animation film has good cohesiveness because so many naratives elements provided in it and characteristic conflict in every monologues, or even dialogues.
Keywords: Main characteristic conflicts of anime, Death Not
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN PULP DAN KERTAS DI BURSA EFEK INDONEISA
Get PDFThis study aims to analyze the impact of financial variables such as Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), Total Assets Turnover (TAT), and Earnings Per Share (EPS) on the stock returns of companies. The analysis is conducted using historical data from manufacturing companies listed on the stock market. The results of the study indicate that the Current Ratio (CR) and Debt to Equity Ratio (DER) do not have a significant influence on stock returns, while Return On Assets (ROA) has a positive and significant impact. The Total Assets Turnover (TAT) variable has a negative but not significant effect, whereas Earnings Per Share (EPS) has a positive and significant influence on stock returns. For investors, it is recommended to consider various financial and operational factors holistically when making investment decisions. While ROA and EPS have shown to positively influence stock returns, relying solely on these indicators may not be sufficient. It is crucial for investors to also take into account the overall financial health and operational efficiency of the company, market conditions, and other external factors that may affect the company’s performance. Diversifying investments and regularly monitoring financial metrics can also help in mitigating risks and enhancing the potential for higher returns. In conclusion, this study underscores the importance of comprehensive financial analysis in investment decision-making. By understanding and evaluating multiple financial variables, investors can make more informed and strategic choices, ultimately leading to better investment outcomes
Pengungkapan Inovasi Disruptif Sektor Perbankan Indonesia
Get PDFThe banking industry in Indonesia is experiencing significant disruption due to the development of information and communication technology. Disruption brings new innovations that change the way banks serve customers. One form of disruptive innovation is fintech (fintech technology) which offers financial services that are more accessible, cheap and efficient. Disclosure of disruptive innovations is important for banks to inform stakeholders about their strategies and plans to deal with disruption. This disclosure can improve the transparency and accountability of banks, as well as help investors and creditors in assessing risks and investment opportunities. This study aims to determine the effect of financial capital, human capital and organizational capital on the disclosure of disruptive innovation in the Indonesian banking sector. The population in this study are banking companies listed on the IDX in 2018-2022. This study uses purposive sampling technique. Based on these criteria and sampling techniques, 45 banking sector companies were obtained with a five-year observation period, so that the total sample obtained was 225 samples. The data analysis technique used is panel data regression with the eviews 12 application. The results of this study indicate that financial capital and human capital affect the disclosure of disruptive innovation in the Indonesian banking sector. Meanwhile, organizational capital has no effect on the disclosure of disruptive innovation. This study also found that the level of debt, bank size and ROA as control variables were unable to show the effect of disclosure on disruptive innovation in the Indonesian banking sector
Determinants of hedging decisions in mining companies listed on the Indonesian Stock Exchange
No full textThis investigation meticulously examines how growth opportunities, firm size, leverage, and liquidity affect the hedging decisions of mining companies listed on the Indonesia Stock Exchange from 2017 to 2022. Out of an initial population of 62 mining enterprises, a purposive sampling method distilled the focus to 14 representative firms, with the collected data subjected to rigorous analysis via SPSS. The research uncovers that growth opportunities do not significantly alter hedging decisions, whereas firm size demonstrates a significant positive association with the likelihood of engaging in hedging practices. In contrast, leverage and liquidity, as indicated by the current ratio, do not show a substantial impact on hedging behavior. This study seeks to illuminate the various determinants shaping hedging strategies within the mining sector, offering crucial insights that could inform future research and enhance the understanding of risk management approaches in this particular industry
VOLUNTARY REPORT BERBASIS GREEN ACCOUNTING
No full textAbstract: Voluntary Report Based on Green Accounting. The purpose of this study is to evaluate the implementation of green accounting concept which is already implemented by Mataram City Hospital from internal and external perspective. This research is also to develop a model of voluntary reporting with green accounting based. This method which is used this research is case study approach and multiple-case (holistic) type. The result of this research is that Mataram City Hospital has implemented the concept of green accounting, although it is not optimal. This research also produces a reporting model with green accounting based which is expected to provide the satisfaction of all stakeholders
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