Pub Date : 2021-05-07DOI: 10.31603/bisnisekonomi.v19i1.3843
Susi Widjajani, Fitri Rahmawati, E. Yulianti
The use of village funds in 2020 is prioritized to finance the implementation of programs and activities in the field of development and empowerment of village communities. In order for the use of village funds to be managed optimally, organizational citizenship behavior (OCB) from the Village Apparatus is needed as the implementer. OCB behavior willemerge if Village Apparatus feel the existence of organizational justice and are satisfied with their work. This study aims to examine the mediating role of job satisfaction on the effect of organizational justice on OCB. The study population was 94 village apparatus in the Village Government of Padureso District, Kebumen Regency. The sampling technique used census techniques and data analysis using Path Analysis. The questionnaire used was adopted from previous research and its validity and reliability were tested. The results showed that there was an indirect influence between organizational justice on OCB, with job satisfaction as the mediating variable. The implication of this research is that there is a positive relationship between employees (village apparatus) and the organization if employees feel justice in the organization and job satisfaction
{"title":"Organizational Justice and Organizational Citizenship Behavior: The Mediating Effect of Work Satisfaction","authors":"Susi Widjajani, Fitri Rahmawati, E. Yulianti","doi":"10.31603/bisnisekonomi.v19i1.3843","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v19i1.3843","url":null,"abstract":"\u0000The use of village funds in 2020 is prioritized to finance the implementation of programs and activities in the field of development and empowerment of village communities. In order for the use of village funds to be managed optimally, organizational citizenship behavior (OCB) from the Village Apparatus is needed as the implementer. OCB behavior willemerge if Village Apparatus feel the existence of organizational justice and are satisfied with their work. This study aims to examine the mediating role of job satisfaction on the effect of organizational justice on OCB. The study population was 94 village apparatus in the Village Government of Padureso District, Kebumen Regency. The sampling technique used census techniques and data analysis using Path Analysis. The questionnaire used was adopted from previous research and its validity and reliability were tested. The results showed that there was an indirect influence between organizational justice on OCB, with job satisfaction as the mediating variable. The implication of this research is that there is a positive relationship between employees (village apparatus) and the organization if employees feel justice in the organization and job satisfaction \u0000","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45347039","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}
Pub Date : 2019-08-15DOI: 10.31603/bisnisekonomi.v17i1.2849
L. Hidayati, Y. Pramita
This study empirically tested and analyzed the decision-making factors of UMMagelang Faculty of Economics and Business students in choosing study programs. These factors include the image of tertiary institutions, interests, joint decisions, availability of jobs, sources of public information, and Word of Mouth (WOM) on the decision making of prospective students of the Faculty of Economics and Business UMMagelang to choose study programs.The sample used in this study was an early semester student at the management and accounting study program of FEB UMMagelang. The sample of semester 2 students is because they are classified as new students and can still be measured and identified their interest in choosing study programs at FEB UMMagelang. The results showed that the WOM method influenced the decision to choose a study program. It means that many of FEB UMMagelang students are often involved in communication and talking about FEB UMMagelang. Brand image is one of the considerations of prospective students of the Faculty of Economics and Business, University of Muhammadiyah Magelang, choosing study programs at FEB UMMagelang. The joint decision to choose the bachelor program (S-1) at the Faculty of Economics and Business, University of Muhammadiyah Magelang also influenced the decision to vote. This shows that the role of parents and family influences the decision to choose study programs at the Faculty of Economics and Business, University of Muhammadiyah Magelang.
{"title":"KEPUTUSAN MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH MAGELANG DALAM MEMILIH PROGRAM STUDI","authors":"L. Hidayati, Y. Pramita","doi":"10.31603/bisnisekonomi.v17i1.2849","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v17i1.2849","url":null,"abstract":"This study empirically tested and analyzed the decision-making factors of UMMagelang Faculty of Economics and Business students in choosing study programs. These factors include the image of tertiary institutions, interests, joint decisions, availability of jobs, sources of public information, and Word of Mouth (WOM) on the decision making of prospective students of the Faculty of Economics and Business UMMagelang to choose study programs.The sample used in this study was an early semester student at the management and accounting study program of FEB UMMagelang. The sample of semester 2 students is because they are classified as new students and can still be measured and identified their interest in choosing study programs at FEB UMMagelang. The results showed that the WOM method influenced the decision to choose a study program. It means that many of FEB UMMagelang students are often involved in communication and talking about FEB UMMagelang. Brand image is one of the considerations of prospective students of the Faculty of Economics and Business, University of Muhammadiyah Magelang, choosing study programs at FEB UMMagelang. The joint decision to choose the bachelor program (S-1) at the Faculty of Economics and Business, University of Muhammadiyah Magelang also influenced the decision to vote. This shows that the role of parents and family influences the decision to choose study programs at the Faculty of Economics and Business, University of Muhammadiyah Magelang.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48216825","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}
Pub Date : 2019-07-28DOI: 10.31603/bisnisekonomi.v17i1.2605
Nia Kurniati Bachtiar, M. Amin
Growth Stage Model (GSM) is essential especially for Small and Medium Enterprises (SMEs) in order to know their position in the industry, setting their growth strategy to forecasting their future movement. The development of GSM evolves over time with a modest 4 (four) stages to the current 6 (six) stages. The measurement, variable used and indication of each model also develop. This article is a literature study article which will compare, summarize and synthesize the literatures about GSM. Finally, this article find a challenging moment created by industrial revolution 4.0 that effected business especially SMEs in their growth stage. Hence, this article provides the proposed model of modern GSM as an answer of industrial revolution 4.0 challenge to business world.
{"title":"SMES’ GROWTH STAGE MODEL: A LITERATURE REVIEW AND DEVELOPMENT MODEL","authors":"Nia Kurniati Bachtiar, M. Amin","doi":"10.31603/bisnisekonomi.v17i1.2605","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v17i1.2605","url":null,"abstract":"Growth Stage Model (GSM) is essential especially for Small and Medium Enterprises (SMEs) in order to know their position in the industry, setting their growth strategy to forecasting their future movement. The development of GSM evolves over time with a modest 4 (four) stages to the current 6 (six) stages. The measurement, variable used and indication of each model also develop. This article is a literature study article which will compare, summarize and synthesize the literatures about GSM. Finally, this article find a challenging moment created by industrial revolution 4.0 that effected business especially SMEs in their growth stage. Hence, this article provides the proposed model of modern GSM as an answer of industrial revolution 4.0 challenge to business world.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49584712","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 study empirically investigates the factors that influences accountability of village governments in managing the Allocation of Village Funds in terms of Competency of the village apparatus, Internal Control System, Quality of presentation of financial statements. The sampling technique used in this research is purposive sampling, which is the official of the local government budget team in each sub-district within the scope of Magelang Regency. Based on survey responses from 150 respondents, the results show that Internal Control System and the quality of presentation of financial statements affect the accountability of management of ADD in Magelang regency. Meanwhile, competency has no effects on the accountability of managing the the Allocation of Village Funds.
{"title":"PENGARUH KOMPETENSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS PENYAJIAN LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PEMERINTAH DESA","authors":"Amanda Mutiara Sweetenia, Eka Pinditya Ayu Caesari, Arum Frida Aprillia, A. Purwantini","doi":"10.31603/bisnisekonomi.v17i1.2752","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v17i1.2752","url":null,"abstract":"This study empirically investigates the factors that influences accountability of village governments in managing the Allocation of Village Funds in terms of Competency of the village apparatus, Internal Control System, Quality of presentation of financial statements. The sampling technique used in this research is purposive sampling, which is the official of the local government budget team in each sub-district within the scope of Magelang Regency. Based on survey responses from 150 respondents, the results show that Internal Control System and the quality of presentation of financial statements affect the accountability of management of ADD in Magelang regency. Meanwhile, competency has no effects on the accountability of managing the the Allocation of Village Funds.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43033752","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}
Pub Date : 2019-07-28DOI: 10.31603/bisnisekonomi.v17i1.2740
Eka Destriyanto Pristi, F. Setiawan
Penelitian ini membahas tentang faktor pendapatan dan religiusitasdalam mempengaruhiminat muzakki dalam membayar zakat profesi melalui Lembaga Amil Zakat di Ponorogo. Lembaga Amil Zakat Infaq Sodaqoh (LAZISMU) Ponorogo dipilih sebagai objek penelitian. Penelitian ini didasari pada masih enggannya masyarakat dalam membayar zakat profesi khususnya melalui lembaga amil zakat. Faktor pendapatan dan religiusitas dipilih dalam penelitian ini, sebagai salah satu faktor yang dianggap penting dalam mempengaruhi minat muzakki dalam membayar zakat profesi. Penelitian ini menggunakan metode kuantitatif dengan populasi adalah muzakki yang membayarkan zakatnya di salah satu LAZISMU Ponorogo. Karena jumlah populasi sedikit, maka peneliti menggunakan semuanya sebagai sampel. Data yang diperoleh dianalisis menggunakan aplikasi Structural Equation Model (SEM) dengan program Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa faktor pendapatan dan religiusitas memiliki pengaruh positif terhadap minat membayar zakat profesi melalui Lembaga Amil Zakat di Kabupaten Ponorogo. Kata kunci: zakat profesi, pendapatan, religiusitas, minat
{"title":"ANALISIS FAKTOR PENDAPATAN DAN RELIGIUSITAS DALAM MEMPENGARUHI MINAT MUZAKKI DALAM MEMBAYAR ZAKAT PROFESI","authors":"Eka Destriyanto Pristi, F. Setiawan","doi":"10.31603/bisnisekonomi.v17i1.2740","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v17i1.2740","url":null,"abstract":"Penelitian ini membahas tentang faktor pendapatan dan religiusitasdalam mempengaruhiminat muzakki dalam membayar zakat profesi melalui Lembaga Amil Zakat di Ponorogo. Lembaga Amil Zakat Infaq Sodaqoh (LAZISMU) Ponorogo dipilih sebagai objek penelitian. Penelitian ini didasari pada masih enggannya masyarakat dalam membayar zakat profesi khususnya melalui lembaga amil zakat. Faktor pendapatan dan religiusitas dipilih dalam penelitian ini, sebagai salah satu faktor yang dianggap penting dalam mempengaruhi minat muzakki dalam membayar zakat profesi. Penelitian ini menggunakan metode kuantitatif dengan populasi adalah muzakki yang membayarkan zakatnya di salah satu LAZISMU Ponorogo. Karena jumlah populasi sedikit, maka peneliti menggunakan semuanya sebagai sampel. Data yang diperoleh dianalisis menggunakan aplikasi Structural Equation Model (SEM) dengan program Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa faktor pendapatan dan religiusitas memiliki pengaruh positif terhadap minat membayar zakat profesi melalui Lembaga Amil Zakat di Kabupaten Ponorogo. \u0000Kata kunci: zakat profesi, pendapatan, religiusitas, minat ","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45662777","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}
Pub Date : 2019-07-28DOI: 10.31603/bisnisekonomi.v17i1.2745
Bella Silvia, Fika Azmi
This study aims to analyze the factors that influence the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. These factors include the level of education, utilization of information technology, length of business, turnover and provision of information and socialization of SAK EMKM. The data used in this study was obtained from a questionnaire. The population in this study was furniture SMEs in Jepara Regency. Determination of the sample used quota sampling so that 75 furniture SMEs were selected in Jepara Regency. The data analysis tool used is multiple linear regression analysis. The results showed that the level of education, utilization of information technology and length of business did not affect the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. However, the turnover and the provision of information and socialization of SAK EMKM had a positive effect on the perception of MSME entrepreneurs regarding the importance of EMKM-based SAK financial statements in furniture SMEs in Jepara District.
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI PENGUSAHA UMKM TERHADAP LAPORAN KEUANGAN BERBASIS SAK EMKM","authors":"Bella Silvia, Fika Azmi","doi":"10.31603/bisnisekonomi.v17i1.2745","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v17i1.2745","url":null,"abstract":"This study aims to analyze the factors that influence the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. These factors include the level of education, utilization of information technology, length of business, turnover and provision of information and socialization of SAK EMKM. The data used in this study was obtained from a questionnaire. The population in this study was furniture SMEs in Jepara Regency. Determination of the sample used quota sampling so that 75 furniture SMEs were selected in Jepara Regency. The data analysis tool used is multiple linear regression analysis. The results showed that the level of education, utilization of information technology and length of business did not affect the perception of MSME entrepreneurs regarding the importance of SAK EMKM-based financial statements. However, the turnover and the provision of information and socialization of SAK EMKM had a positive effect on the perception of MSME entrepreneurs regarding the importance of EMKM-based SAK financial statements in furniture SMEs in Jepara District.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47441248","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}
Pub Date : 2019-03-27DOI: 10.31603/bisnisekonomi.v17i1.2739
Endah Pri Ariningsih, Titin Ekowati, B. Budiyanto
Various variations mobile phone brands that enter the Indonesian market, consumers provides many alternatives to choose the products that best suit their needs. But on the other hand it can make consumers experience difficulties in making choices on the products they will buy. Marketers must be observant to see exactly what makes consumers interested in making purchases on handphone products. At present there are many mobile brands from China that have entered Indonesia and are in great demand by consumers in our country. Even though many years ago many considered Chinese-made products to be of poor quality In this study the researcher wanted to know how the role of the country of origin to be treated using three different countries using the COM difference was seen as the impact on the brand equity of the product. Research will be conducted using experimental design using 6 factors. The analysis tool that will be used in this study is different testing using One Ways ANOVA. The results showed that there were only one of the six groups which proved to be significantly different between before and after the treatment. While the results of testing the impact of providing information proved that COO had an effect on brand equity for two products.
{"title":"PERAN COUNTRY OF ORIGIN PADA PEMBENTUKAN BRAND EQUITY","authors":"Endah Pri Ariningsih, Titin Ekowati, B. Budiyanto","doi":"10.31603/bisnisekonomi.v17i1.2739","DOIUrl":"https://doi.org/10.31603/bisnisekonomi.v17i1.2739","url":null,"abstract":"Various variations mobile phone brands that enter the Indonesian market, consumers provides many alternatives to choose the products that best suit their needs. But on the other hand it can make consumers experience difficulties in making choices on the products they will buy. Marketers must be observant to see exactly what makes consumers interested in making purchases on handphone products. At present there are many mobile brands from China that have entered Indonesia and are in great demand by consumers in our country. Even though many years ago many considered Chinese-made products to be of poor quality In this study the researcher wanted to know how the role of the country of origin to be treated using three different countries using the COM difference was seen as the impact on the brand equity of the product. Research will be conducted using experimental design using 6 factors. The analysis tool that will be used in this study is different testing using One Ways ANOVA. \u0000The results showed that there were only one of the six groups which proved to be significantly different between before and after the treatment. While the results of testing the impact of providing information proved that COO had an effect on brand equity for two products.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44135184","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}
Pub Date : 2018-10-30DOI: 10.31603/BISNISEKONOMI.V16I2.2618
Theresa Dina Tarida, A. Prasetyo
This study aims to examine the effect of tax avoidance as an independent variable to firm value and agency cost as dependent variable and transparency of information as moderating variable. The population in this study is the manufacturing companies in Indonesia that are listed on Bursa Efek Indonesia in the year 2016. Samples used in this study are 89 companies that are selected using the purpovise sampling method. This study used multiple liniear regression to examine the hypothesis. The result of this study shows that tax avoidance has a significant negative effect to the firm value. Tax avoidance also has significant positive effect to the agency cost. Lastly, transparency of information succeed to moderate the effect of tax avoidance on firm value become positive effect.
{"title":"PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI","authors":"Theresa Dina Tarida, A. Prasetyo","doi":"10.31603/BISNISEKONOMI.V16I2.2618","DOIUrl":"https://doi.org/10.31603/BISNISEKONOMI.V16I2.2618","url":null,"abstract":" \u0000This study aims to examine the effect of tax avoidance as an independent variable to firm value and agency cost as dependent variable and transparency of information as moderating variable. The population in this study is the manufacturing companies in Indonesia that are listed on Bursa Efek Indonesia in the year 2016. Samples used in this study are 89 companies that are selected using the purpovise sampling method. This study used multiple liniear regression to examine the hypothesis. The result of this study shows that tax avoidance has a significant negative effect to the firm value. Tax avoidance also has significant positive effect to the agency cost. Lastly, transparency of information succeed to moderate the effect of tax avoidance on firm value become positive effect.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44147965","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}
Pub Date : 2018-10-30DOI: 10.31603/BISNISEKONOMI.V16I2.2620
Putri Alminanda, Marfuah Marfuah
The main objective of this study is to examine the role of organizational commitment variable in moderating the influence of human resource competence, utilization of information technology and internal control system on the quality of regional financial report in Bantul Regency. The data collection of this study using questionnaires. Questionnaire submitted to 96 of employees working in accounting/finance in Bantul Regency. Number of questionnaires returned and filled in completely are 90. Based on the results of hypothesis testing with moderated analysis regression (MRA) is summarized as follows: (1) internal control system and utilization of informati technology have a significant positive effect on the quality of regional government financial report and (2) organizational commitment strengthen internal control system and utilization of information technology to the quality of regional government financial report . While the competence of human resources has no significant effect on the quality of regional government financial report.
{"title":"PERAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH","authors":"Putri Alminanda, Marfuah Marfuah","doi":"10.31603/BISNISEKONOMI.V16I2.2620","DOIUrl":"https://doi.org/10.31603/BISNISEKONOMI.V16I2.2620","url":null,"abstract":"The main objective of this study is to examine the role of organizational commitment variable in moderating the influence of human resource competence, utilization of information technology and internal control system on the quality of regional financial report in Bantul Regency. The data collection of this study using questionnaires. Questionnaire submitted to 96 of employees working in accounting/finance in Bantul Regency. Number of questionnaires returned and filled in completely are 90. Based on the results of hypothesis testing with moderated analysis regression (MRA) is summarized as follows: (1) internal control system and utilization of informati technology have a significant positive effect on the quality of regional government financial report and (2) organizational commitment strengthen internal control system and utilization of information technology to the quality of regional government financial report . While the competence of human resources has no significant effect on the quality of regional government financial report.","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42868450","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}
Pub Date : 2018-10-30DOI: 10.31603/BISNISEKONOMI.V16I2.2614
I. M. D. Endiana
The performance achieved by the company is very important to assess because itrelates to the prospects and sustainability of the company in the future. Achievingmaximum performance is strongly influenced by several factors, one of which isCorporate Social Responsibility (CSR). This study aims to determine the effect ofownership structure on corporate social responsibility on financial performance of miningcompanies in the Indonesia Stock Exchange for the period 2013-2017. Population is amining company on the Indonesia Stock Exchange. The sample technique was selectedusing purposive sampling, namely the method of determining the sample with certaincriteria so that the number of samples obtained was 11 companies, so the number ofobservations with a study period of 5 years was 55 observations. The results obtained inthis study that corporate social responsibility have a positive effect on performance whilethe ownership structure is not able to strengthen or weaken the relationship of corporatesocial responsibility to the financial performance (ROA) of mining companies listed onthe Indonesia Stock Exchange.
{"title":"STRUKTUR KEPEMILIKAN PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA","authors":"I. M. D. Endiana","doi":"10.31603/BISNISEKONOMI.V16I2.2614","DOIUrl":"https://doi.org/10.31603/BISNISEKONOMI.V16I2.2614","url":null,"abstract":"The performance achieved by the company is very important to assess because itrelates to the prospects and sustainability of the company in the future. Achievingmaximum performance is strongly influenced by several factors, one of which isCorporate Social Responsibility (CSR). This study aims to determine the effect ofownership structure on corporate social responsibility on financial performance of miningcompanies in the Indonesia Stock Exchange for the period 2013-2017. Population is amining company on the Indonesia Stock Exchange. The sample technique was selectedusing purposive sampling, namely the method of determining the sample with certaincriteria so that the number of samples obtained was 11 companies, so the number ofobservations with a study period of 5 years was 55 observations. The results obtained inthis study that corporate social responsibility have a positive effect on performance whilethe ownership structure is not able to strengthen or weaken the relationship of corporatesocial responsibility to the financial performance (ROA) of mining companies listed onthe Indonesia Stock Exchange. \u0000 ","PeriodicalId":32709,"journal":{"name":"Jurnal Analisis Bisnis Ekonomi","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47946185","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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