I. Pande, I. Darmawan, I. A. N. Yuliastuti, Ida Ayu Ratih Manuari, Daniel Raditya Tandio
Village credit institutions (LPD) have very tight competition in getting customers. LPD has main competitors in the financial business, namely public banks, people's credit banks, cooperatives, Bumdesa which operates in the savings and loans sector, moneylenders and financial technology (fintech). This research aims to analyze the influence of non-financial resources, namely intellectual capital, on LPD performance in Bali. The research population was 1433 LPD with a sample of 100 LPD. The sampling method uses a stratified proportional random sampling technique. The data analysis technique uses multiple regression analysis. The research results show that structural capital, social capital and reputation capital have a positive effect on LPD performance in Bali.
{"title":"Pengaruh Modal Intelektual pada Kinerja Lembaga Perkreditan Desa di Bali","authors":"I. Pande, I. Darmawan, I. A. N. Yuliastuti, Ida Ayu Ratih Manuari, Daniel Raditya Tandio","doi":"10.36733/jia.v2i1.9250","DOIUrl":"https://doi.org/10.36733/jia.v2i1.9250","url":null,"abstract":"Village credit institutions (LPD) have very tight competition in getting customers. LPD has main competitors in the financial business, namely public banks, people's credit banks, cooperatives, Bumdesa which operates in the savings and loans sector, moneylenders and financial technology (fintech). This research aims to analyze the influence of non-financial resources, namely intellectual capital, on LPD performance in Bali. The research population was 1433 LPD with a sample of 100 LPD. The sampling method uses a stratified proportional random sampling technique. The data analysis technique uses multiple regression analysis. The research results show that structural capital, social capital and reputation capital have a positive effect on LPD performance in Bali.","PeriodicalId":199588,"journal":{"name":"Jurnal Inovasi Akuntansi (JIA)","volume":" 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141373138","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to determine the internal control of merchandise inventory at CV. XYZ. The research method used is a qualitative method and the data collection techniques used are library research and field research. The data analysis techniques used are data reduction and data display. The results of this research indicate that the implementation of internal control at CV XYZ has not been implemented properly. This is because there are still several weaknesses in several components of internal control of merchandise inventory, namely the existence of multiple positions in running the organization and not recording inventory expenditure on inventory cards or warehouse cards.
{"title":"Sistem Pengendalian Internal Persediaan Barang Dagang Pada CV. XYZ","authors":"Anandini Alyaa Labitta, Zainab","doi":"10.36733/jia.v2i1.8504","DOIUrl":"https://doi.org/10.36733/jia.v2i1.8504","url":null,"abstract":"This research aims to determine the internal control of merchandise inventory at CV. XYZ. The research method used is a qualitative method and the data collection techniques used are library research and field research. The data analysis techniques used are data reduction and data display. The results of this research indicate that the implementation of internal control at CV XYZ has not been implemented properly. This is because there are still several weaknesses in several components of internal control of merchandise inventory, namely the existence of multiple positions in running the organization and not recording inventory expenditure on inventory cards or warehouse cards.","PeriodicalId":199588,"journal":{"name":"Jurnal Inovasi Akuntansi (JIA)","volume":"18 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141233408","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Companies definitely need cash to operate, and if cash is managed properly, operations will run well. In carrying out its operations there will definitely be small costs, therefore PT PLN (Persero) UP3 Banten Selatan forms petty cash to pay for small operational activities. The purpose of this study was to determine how the petty cash procedures and internal control of petty cash carried out by PT PLN (Persero) UP3 Banten Selatan. This study uses a descriptive method, which shows the actual situation. The results show that PT PLN (Persero) UP3 Banten Selatan uses a fixed fund system or imprest system to provide petty cash with a maximum limit set by PT PLN (Persero) South Banten Distribution Unit (UID). PT PLN (Persero) UP3 Banten Selatan also conducted a review related to the organization of petty cash by implementing internal control on petty cash where internal control on petty cash carried out by PT PLN (Persero) UP3 Banten Selatan has been running well.
公司运营肯定需要现金，如果现金管理得当，运营就会很顺利。在开展业务的过程中，肯定会有小额费用，因此，PT PLN (Persero) UP3 Banten Selatan公司会使用小额现金来支付小额业务活动的费用。本研究的目的是确定 PT PLN (Persero) UP3 Banten Selatan 公司的小额现金程序和小额现金的内部控制。本研究采用描述性方法，显示实际情况。结果显示，PT PLN（Persero）UP3 Banten Selatan使用固定资金系统或定额备用金系统提供零用金，并由PT PLN（Persero）南万丹分配单位（UID）设定最高限额。PT PLN (Persero) UP3 Banten Selatan 还通过实施零用金内部控制对零用金的组织进行了审查，PT PLN (Persero) UP3 Banten Selatan 的零用金内部控制一直运行良好。
{"title":"Prosedur Petty Cash: Insights di PT PLN (Persero) UP3 Banten Selatan","authors":"Melda Wani Siregar, Tri Wahyudi","doi":"10.36733/jia.v2i1.8975","DOIUrl":"https://doi.org/10.36733/jia.v2i1.8975","url":null,"abstract":"Companies definitely need cash to operate, and if cash is managed properly, operations will run well. In carrying out its operations there will definitely be small costs, therefore PT PLN (Persero) UP3 Banten Selatan forms petty cash to pay for small operational activities. The purpose of this study was to determine how the petty cash procedures and internal control of petty cash carried out by PT PLN (Persero) UP3 Banten Selatan. This study uses a descriptive method, which shows the actual situation. The results show that PT PLN (Persero) UP3 Banten Selatan uses a fixed fund system or imprest system to provide petty cash with a maximum limit set by PT PLN (Persero) South Banten Distribution Unit (UID). PT PLN (Persero) UP3 Banten Selatan also conducted a review related to the organization of petty cash by implementing internal control on petty cash where internal control on petty cash carried out by PT PLN (Persero) UP3 Banten Selatan has been running well.","PeriodicalId":199588,"journal":{"name":"Jurnal Inovasi Akuntansi (JIA)","volume":"55 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141231346","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
I Kadek Aryawan, I Ketut Sunarwijaya, Ni Putu Lisa Ernawatiningsih
Since the evening LPD plays a role for the community, the LPD should continue to improve its performance every day in order to improve the well-being of the community. In order for LPD to best serve its customers, LPD managers must make wise use of developments in information technology. The population of this survey is all his LPD staff throughout the Petang District and units related to Accounting Information Systems. The sample for this survey was determined by a targeted sampling method with a total of 66 respondents, and the data for the survey were obtained from the questionnaire distribution results and analyzed using multiple linear regression methods. As a result, the top management's support did not affect the performance of LPD's accounting information system in Petang Province, and the formalization of system development did not affect the performance of LPD's accounting information system in Petang Province. The quality of the information system had a positive impact on the performance of his LPD's accounting information system in Petang district, and the size of the organization had a positive effect on the performance of his LPD's accounting information system in Petang district. The existence of the Steering Committee does not affect the performance of the accounting information system of the Pétain District LPD.
{"title":"Analisis Faktor-Faktor yang Mempengaruhi Kinerja Sistem Informasi Akuntansi pada LPD di Kecamatan Petang","authors":"I Kadek Aryawan, I Ketut Sunarwijaya, Ni Putu Lisa Ernawatiningsih","doi":"10.36733/jia.v1i1.6885","DOIUrl":"https://doi.org/10.36733/jia.v1i1.6885","url":null,"abstract":"Since the evening LPD plays a role for the community, the LPD should continue to improve its performance every day in order to improve the well-being of the community. In order for LPD to best serve its customers, LPD managers must make wise use of developments in information technology. The population of this survey is all his LPD staff throughout the Petang District and units related to Accounting Information Systems. The sample for this survey was determined by a targeted sampling method with a total of 66 respondents, and the data for the survey were obtained from the questionnaire distribution results and analyzed using multiple linear regression methods. As a result, the top management's support did not affect the performance of LPD's accounting information system in Petang Province, and the formalization of system development did not affect the performance of LPD's accounting information system in Petang Province. The quality of the information system had a positive impact on the performance of his LPD's accounting information system in Petang district, and the size of the organization had a positive effect on the performance of his LPD's accounting information system in Petang district. The existence of the Steering Committee does not affect the performance of the accounting information system of the Pétain District LPD.","PeriodicalId":199588,"journal":{"name":"Jurnal Inovasi Akuntansi (JIA)","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134933557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Kadek Meilyana Syahrani, Luh Komang Merawati, Daniel Raditya Tandio
This study aims to determine and test the effect of leverage, growth, size, risk profile, and profitability, on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research population is banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study were 41 banking companies which were determined based on the purposive sampling method. The analysis technique used in this study is multiple linear regression analysis. Based on the results of the study, it shows that leverage has no effect on firm value, growth has a positive effect on firm value, size has a positive effect on firm value, risk profile has no effect on firm value, and profitability has a positive effect on firm value.
{"title":"Pengaruh Leverage, Pertumbuhan Perusahaan, Ukuran Perusahaan, Risk Profile dan Profitabilitas Terhadap Nilai Perusahaan","authors":"Kadek Meilyana Syahrani, Luh Komang Merawati, Daniel Raditya Tandio","doi":"10.36733/jia.v1i1.6884","DOIUrl":"https://doi.org/10.36733/jia.v1i1.6884","url":null,"abstract":"This study aims to determine and test the effect of leverage, growth, size, risk profile, and profitability, on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research population is banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample in this study were 41 banking companies which were determined based on the purposive sampling method. The analysis technique used in this study is multiple linear regression analysis. Based on the results of the study, it shows that leverage has no effect on firm value, growth has a positive effect on firm value, size has a positive effect on firm value, risk profile has no effect on firm value, and profitability has a positive effect on firm value.","PeriodicalId":199588,"journal":{"name":"Jurnal Inovasi Akuntansi (JIA)","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121862648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ni Kadek Handayani, I Gede Cahyadi Putra, Ida Ayu Ratih Manuari
The level of company competition in Indonesia is increasing, every company is expected to be able to improve and be able to maintain its current business advantage. Companies such as manufacturing, services and trade compete to be the best so that it spurs companies to make various inventions and business tactics to avoid losses. This study aims to examine and analyze the effect of profitability, liquidity, dividend policy on firm value with the audit committee as a moderating variable in manufacturing companies listed on the Indonesian stock exchange in 2019 - 2021. This research was conducted on Manufacturing Companies listed on the Indonesia Stock Exchange. The population used in this study were all Manufacturing Companies listed on the Indonesia Stock Exchange. The sample of this research were 53 companies with 3 years of observation so that 159 research samples were obtained using purposive sampling method. Source of data in this research is secondary data. The data analysis technique used in this study is the Moderated Regression Analysis (MRA) technique. The results of the analysis show that Profitability has a positive effect on firm value. Liquidity has no effect on firm value. Dividend policy has a positive effect on firm value. The audit committee has a positive effect on firm value. The audit committee is able to moderate the relationship between profitability and firm value. The audit committee is unable to moderate the relationship between liquidity and firm value, but the audit committee is able to moderate the effect of dividend policy on firm value.
{"title":"Pengaruh Profitabilitas, Likuiditas dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Komite Audit sebagai Pemoderasi","authors":"Ni Kadek Handayani, I Gede Cahyadi Putra, Ida Ayu Ratih Manuari","doi":"10.36733/jia.v1i1.6851","DOIUrl":"https://doi.org/10.36733/jia.v1i1.6851","url":null,"abstract":"The level of company competition in Indonesia is increasing, every company is expected to be able to improve and be able to maintain its current business advantage. Companies such as manufacturing, services and trade compete to be the best so that it spurs companies to make various inventions and business tactics to avoid losses. This study aims to examine and analyze the effect of profitability, liquidity, dividend policy on firm value with the audit committee as a moderating variable in manufacturing companies listed on the Indonesian stock exchange in 2019 - 2021. This research was conducted on Manufacturing Companies listed on the Indonesia Stock Exchange. The population used in this study were all Manufacturing Companies listed on the Indonesia Stock Exchange. The sample of this research were 53 companies with 3 years of observation so that 159 research samples were obtained using purposive sampling method. Source of data in this research is secondary data. The data analysis technique used in this study is the Moderated Regression Analysis (MRA) technique. The results of the analysis show that Profitability has a positive effect on firm value. Liquidity has no effect on firm value. Dividend policy has a positive effect on firm value. The audit committee has a positive effect on firm value. The audit committee is able to moderate the relationship between profitability and firm value. The audit committee is unable to moderate the relationship between liquidity and firm value, but the audit committee is able to moderate the effect of dividend policy on firm value.","PeriodicalId":199588,"journal":{"name":"Jurnal Inovasi Akuntansi (JIA)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134933558","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ni Kadek Riesna Yusmita, I. N. K. A. Mahaputra, Putu Ayu Meidha Suwandewi
This research was conducted to analyze the effect of Profitability, Company Growth, Leverage, Liquidity, and Capital Structure on the Value of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The research population is a manufacturing company listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample of this research were 84 companies which were determined using a purposive sampling method. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the Company's Growth has a positive effect on firm value. While the variables of Profitability, Leverage, Liquidity, and Capital Structure have no effect on firm value.
{"title":"Pengaruh Profitabilitas, Pertumbuhan Perusahaan, Leverage, Likuiditas, serta Struktur Modal terhadap Nilai Perusahaan","authors":"Ni Kadek Riesna Yusmita, I. N. K. A. Mahaputra, Putu Ayu Meidha Suwandewi","doi":"10.36733/jia.v1i1.6893","DOIUrl":"https://doi.org/10.36733/jia.v1i1.6893","url":null,"abstract":"This research was conducted to analyze the effect of Profitability, Company Growth, Leverage, Liquidity, and Capital Structure on the Value of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The research population is a manufacturing company listed on the Indonesia Stock Exchange for the 2019-2021 period. The sample of this research were 84 companies which were determined using a purposive sampling method. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the Company's Growth has a positive effect on firm value. While the variables of Profitability, Leverage, Liquidity, and Capital Structure have no effect on firm value.","PeriodicalId":199588,"journal":{"name":"Jurnal Inovasi Akuntansi (JIA)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126849073","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Wayan Bunga Larasati, Putu Wenny Saitri, Ni Putu Yuria Mendra
Taxes have a significant contribution to the Indonesian state. It is undeniable that one of the pillars of national income is derived from tax revenues, but currently the awareness of taxpayers in paying taxes is still low. Taxpayers think that taxes are a burden so that many taxpayers try to minimize the amount of tax owed by committing fraud, one of which is tax evasion.This study aims to determine the effect of tax understanding, tax audit, tax sanctions, tax rates, and the tax system on individual taxpayers' perceptions of tax evasion. The population of this study is individual taxpayers who are registered at North Badung KPP Pratama. The sample in this study were 100 people who were obtained based on the accidental sampling method. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that tax understanding has no effect on individual taxpayer perceptions of tax evasion, while tax audits, tax sanctions, tax rates, and the tax system have a positive effect on individual taxpayer perceptions of tax evasion. Future researchers are expected to be able to use the Google form to be more effective and efficient in data collection and are expected to be able to use other variables to explain the effect of individual taxpayer perceptions on tax evasion.
{"title":"Persepsi Wajib Pajak Orang Pribadi terhadap Tax Evasion di KPP Pratama Badung Utara","authors":"Wayan Bunga Larasati, Putu Wenny Saitri, Ni Putu Yuria Mendra","doi":"10.36733/jia.v1i1.6890","DOIUrl":"https://doi.org/10.36733/jia.v1i1.6890","url":null,"abstract":"Taxes have a significant contribution to the Indonesian state. It is undeniable that one of the pillars of national income is derived from tax revenues, but currently the awareness of taxpayers in paying taxes is still low. Taxpayers think that taxes are a burden so that many taxpayers try to minimize the amount of tax owed by committing fraud, one of which is tax evasion.This study aims to determine the effect of tax understanding, tax audit, tax sanctions, tax rates, and the tax system on individual taxpayers' perceptions of tax evasion. The population of this study is individual taxpayers who are registered at North Badung KPP Pratama. The sample in this study were 100 people who were obtained based on the accidental sampling method. The analysis technique used is multiple linear regression analysis technique. The results of the analysis show that tax understanding has no effect on individual taxpayer perceptions of tax evasion, while tax audits, tax sanctions, tax rates, and the tax system have a positive effect on individual taxpayer perceptions of tax evasion. Future researchers are expected to be able to use the Google form to be more effective and efficient in data collection and are expected to be able to use other variables to explain the effect of individual taxpayer perceptions on tax evasion.","PeriodicalId":199588,"journal":{"name":"Jurnal Inovasi Akuntansi (JIA)","volume":"16 20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122059980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Kadek Putri Minggayoni, I. Arizona, Made Laksmi Sena Hartini
The accounting information system is one of the providers of financial information that is much needed by parties with an interest in the company to assist in achieving the company's goals to solve a problem, make decisions and be able to produce precise and accurate information. This study aims to determine the effect of user participation, work experience, level of education, training and accuracy on the performance of accounting information systems at village credit institutions (LPD) in Ubud district. The population of this study were all LPD employees in Ubud District, totaling 382 people. Determination of the sample using purposive sampling technique, in which 78 respondents were obtained. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the level of education, training and thoroughness has a positive effect on the performance of accounting information systems while user participation and work experience have no effect on the performance of accounting information systems.
{"title":"Pengaruh Partisipasi Pemakai, Pengalaman Kerja, Tingkat Pendidikan, Pelatihan dan Ketelitian terhadap Kinerja Sistem Informasi Akuntansi","authors":"Kadek Putri Minggayoni, I. Arizona, Made Laksmi Sena Hartini","doi":"10.36733/jia.v1i1.6876","DOIUrl":"https://doi.org/10.36733/jia.v1i1.6876","url":null,"abstract":"The accounting information system is one of the providers of financial information that is much needed by parties with an interest in the company to assist in achieving the company's goals to solve a problem, make decisions and be able to produce precise and accurate information. This study aims to determine the effect of user participation, work experience, level of education, training and accuracy on the performance of accounting information systems at village credit institutions (LPD) in Ubud district. The population of this study were all LPD employees in Ubud District, totaling 382 people. Determination of the sample using purposive sampling technique, in which 78 respondents were obtained. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that the level of education, training and thoroughness has a positive effect on the performance of accounting information systems while user participation and work experience have no effect on the performance of accounting information systems.","PeriodicalId":199588,"journal":{"name":"Jurnal Inovasi Akuntansi (JIA)","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131792411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Ni Kadek Trisnawati, Ni Luh Putu Eka Sulistia Dewi, N. Novitasari
This study aims to test and obtain empirical evidence regarding the effect of corporate social responsibility (CSR), company size, ownership structure, capital structure and debt on the performance of banking companies listed on the Indonesian stock exchange in 2019-2021. The sample in this study were 25 banking companies which were determined using the purposive sampling method, namely the technique of determining the sample with certain considerations. The analytical method used to test the hypothesis is multiple linear regression analysis.The results of the study show that corporate social responsibility (CSR) has a positive effect on company performance. Meanwhile, company size, ownership structure, capital structure and debt have a negative effect on company performance.
{"title":"Pengaruh Corporate Social Responsibility (CSR), Ukuran Perusahaan, Struktur Kepemilikan Institusional, Struktur Modal dan Utang terhadap Kinerja Perusahaan","authors":"Ni Kadek Trisnawati, Ni Luh Putu Eka Sulistia Dewi, N. Novitasari","doi":"10.36733/jia.v1i1.6886","DOIUrl":"https://doi.org/10.36733/jia.v1i1.6886","url":null,"abstract":"This study aims to test and obtain empirical evidence regarding the effect of corporate social responsibility (CSR), company size, ownership structure, capital structure and debt on the performance of banking companies listed on the Indonesian stock exchange in 2019-2021. The sample in this study were 25 banking companies which were determined using the purposive sampling method, namely the technique of determining the sample with certain considerations. The analytical method used to test the hypothesis is multiple linear regression analysis.The results of the study show that corporate social responsibility (CSR) has a positive effect on company performance. Meanwhile, company size, ownership structure, capital structure and debt have a negative effect on company performance.","PeriodicalId":199588,"journal":{"name":"Jurnal Inovasi Akuntansi (JIA)","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123190424","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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