Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1671
Christina Ramadani Br Hasibuan, Tetty Tiurma Uli Sipahutar, Eunike Christina Simbolon, Ria Manurung
The purpose of this study is to examine Capital Market Knowledge, Motivation, Return on Investment, and Risk affect investment interest. The sampling technique used is purposive sampling. In this study, the population used was 200 millennial generation respondents such as students or business people who were born in 1982-2003 in the city of Medan. There were 133 samples that met these characteristics. This study used a quantitative method where researchers distributed questionnaires to be filled out by respondents with the help of the SPSS test tool. Multiple linear analysis is used in data analysis methods. Analytical tests used include normality tests, multicollinearity tests, reliability tests, validity tests, and classical assumption tests. The results of the study show: 1) Investment interest has a positive effect on capital market knowledge (X1), with a regression coefficient of 0.212; 2) A positive relationship between investment interest and motivation (X2) with a regression coefficient of 0.108; 3) A positive relationship between investment interest and investment return (X3), with a regression coefficient of 0.369; 4) A positive relationship between investment interest and risk (X4) which has a regression coefficient of 0.126. Investment interest is influenced by capital market knowledge and investment returns. Investment interest is not influenced by motivation and risk.
{"title":"Pengaruh Pengetahuan Pasar Modal, Motivasi, Return Investasi dan Resiko Terhadap Minat Investasi di Pasar Modal","authors":"Christina Ramadani Br Hasibuan, Tetty Tiurma Uli Sipahutar, Eunike Christina Simbolon, Ria Manurung","doi":"10.33395/owner.v7i4.1671","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1671","url":null,"abstract":"The purpose of this study is to examine Capital Market Knowledge, Motivation, Return on Investment, and Risk affect investment interest. The sampling technique used is purposive sampling. In this study, the population used was 200 millennial generation respondents such as students or business people who were born in 1982-2003 in the city of Medan. There were 133 samples that met these characteristics. This study used a quantitative method where researchers distributed questionnaires to be filled out by respondents with the help of the SPSS test tool. Multiple linear analysis is used in data analysis methods. Analytical tests used include normality tests, multicollinearity tests, reliability tests, validity tests, and classical assumption tests. The results of the study show: 1) Investment interest has a positive effect on capital market knowledge (X1), with a regression coefficient of 0.212; 2) A positive relationship between investment interest and motivation (X2) with a regression coefficient of 0.108; 3) A positive relationship between investment interest and investment return (X3), with a regression coefficient of 0.369; 4) A positive relationship between investment interest and risk (X4) which has a regression coefficient of 0.126. Investment interest is influenced by capital market knowledge and investment returns. Investment interest is not influenced by motivation and risk.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407300","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1831
Magdalena Nona Ice, Lilis Ardiani, Kurnia Kurnia
This study aims to test and analyze the influence of competence, internal system control, and community participation on the accountability of village financial management, moderated by the use of information technology. The type of data used in the study was primary data obtained from questionnaires that were distributed directly to respondents, namely village heads, secretaries, treasurers, BPD, and communities within the Sikka Regency village government. Sampling through Purposive sampling and obtained a sample of 150 respondents. Data analysis was processed using SPSS through a statistical method of multiple regression with a moderation approach, namely Moderated Regression Analysis (MRA). The results of the analysis show that competence and internal control systems have a positive and significant effect, while community participation does not affect the accountability of village financial management. The use of information technology does not moderate the influence of competence, internal system control, and community participation on the accountability of village financial management. The implications of this research, especially for village officials in Sikka Regency, are expected to be better in accountability for managing villages finances, provide input to the Sikka district, so that in the future the village financial system application can be fully used in this area and can simplifying the village bookkeeping and spending system. In addtion, village officials are also expected to be able to involve the village community in all decision-making related to the interests and prodress of the village and society in general
{"title":"Determinan Akuntabilitas Pengelolaan Keuangan Desa Dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderasi","authors":"Magdalena Nona Ice, Lilis Ardiani, Kurnia Kurnia","doi":"10.33395/owner.v7i4.1831","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1831","url":null,"abstract":"This study aims to test and analyze the influence of competence, internal system control, and community participation on the accountability of village financial management, moderated by the use of information technology. The type of data used in the study was primary data obtained from questionnaires that were distributed directly to respondents, namely village heads, secretaries, treasurers, BPD, and communities within the Sikka Regency village government. Sampling through Purposive sampling and obtained a sample of 150 respondents. Data analysis was processed using SPSS through a statistical method of multiple regression with a moderation approach, namely Moderated Regression Analysis (MRA). The results of the analysis show that competence and internal control systems have a positive and significant effect, while community participation does not affect the accountability of village financial management. The use of information technology does not moderate the influence of competence, internal system control, and community participation on the accountability of village financial management. The implications of this research, especially for village officials in Sikka Regency, are expected to be better in accountability for managing villages finances, provide input to the Sikka district, so that in the future the village financial system application can be fully used in this area and can simplifying the village bookkeeping and spending system. In addtion, village officials are also expected to be able to involve the village community in all decision-making related to the interests and prodress of the village and society in general","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407306","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1593
Ming Chen, Andrew Gunawan, Heriyanto Heriyanto
This research was conducted to explore the root of the problem that causes micro-entrepreneurs to want or not to carry out bookkeeping. Bookkeeping itself is the foundation of an effort to record income and expenses in a period. Bookkeeping is the basic foundation for providing accounting information to micro and small scale businesses, especially for decision making, so it is interesting to study. This research will be conducted on micro-enterprises in the city of Palembang, bearing in mind that there are still many micro-enterprises that have not kept bookkeeping. The sample selection technique in this study used a purposive sampling method. This study uses SPSS 23. The results in this study are that behavior has no effect on interest, subjective norms and behavioral control have a positive effect on the interest of MSME actors in the city of Palembang.
{"title":"Menelisik Minat UMKM Menerapkan Pembukuan Menggunakan Theory Of Planned Behavior","authors":"Ming Chen, Andrew Gunawan, Heriyanto Heriyanto","doi":"10.33395/owner.v7i4.1593","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1593","url":null,"abstract":"This research was conducted to explore the root of the problem that causes micro-entrepreneurs to want or not to carry out bookkeeping. Bookkeeping itself is the foundation of an effort to record income and expenses in a period. Bookkeeping is the basic foundation for providing accounting information to micro and small scale businesses, especially for decision making, so it is interesting to study. This research will be conducted on micro-enterprises in the city of Palembang, bearing in mind that there are still many micro-enterprises that have not kept bookkeeping. The sample selection technique in this study used a purposive sampling method. This study uses SPSS 23. The results in this study are that behavior has no effect on interest, subjective norms and behavioral control have a positive effect on the interest of MSME actors in the city of Palembang.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407479","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1756
Windah Alfianah, Ryan Kurnia Rizkianto
The purpose of this research is to test and analyze empirically influence environmental performance against the financial performance of cosmetics companies in indonesia and the influence of corporate social responsibility disclosure of financial performance cosmetics companies in Indonesia. This research use a quantitative approach. A subject in this research was cosmetics companies listed on the indonesia stock exchange period 2011-2018. Data presented in the form of descriptive statistics and produce 6 company and 36 samples. Research carried out by using multiple linear regression analysis environmental performance has a positive influence on the financial performance of corporations and CSR disclosure have a positive influence on financial performance shows that CSR is a form of transparent form of behavior and ethical was an image of corporate sustainbility .CSR can be used as a company to keep the company going concern sustainability in future.
{"title":"Pengaruh Environmental Performance dan Corporate Social Responsibility Disclosure Terhadap Kinerja Keuangan Pada Perusahaan Kosmetik di BEI","authors":"Windah Alfianah, Ryan Kurnia Rizkianto","doi":"10.33395/owner.v7i4.1756","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1756","url":null,"abstract":"The purpose of this research is to test and analyze empirically influence environmental performance against the financial performance of cosmetics companies in indonesia and the influence of corporate social responsibility disclosure of financial performance cosmetics companies in Indonesia. This research use a quantitative approach. A subject in this research was cosmetics companies listed on the indonesia stock exchange period 2011-2018. Data presented in the form of descriptive statistics and produce 6 company and 36 samples. Research carried out by using multiple linear regression analysis environmental performance has a positive influence on the financial performance of corporations and CSR disclosure have a positive influence on financial performance shows that CSR is a form of transparent form of behavior and ethical was an image of corporate sustainbility .CSR can be used as a company to keep the company going concern sustainability in future.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407482","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1884
Meilvis E. Tahitu, Inta P. N. Damanik, Esther Kembauw
Penelitian ini bertujuan menemukan strategi yang sesuai untuk meningkatkan kapasitas kelompok tani di Desa Waimital khususnya untuk membentuk modal kelompok. Kapasitas pembentukan modal kelompok merupakan salah satu hal penting bagi kelompok tani di Desa Waimital karena berbagai kegiatan kelompok yang terkait dengan usaha tani tidak dapat dilakukan akibat ketiadaan modal kelompok. Konsekuensinya kelompok tani bersifat stagnan, hanya melakukan rutinitas saja padahal anggota kelompok tani di Desa Waimital adalah petani yang suka mencoba hal-hal baru. Sebagai populasi adalah seluruh kelompok tani di Desa Waimital, yaitu 12 kelompok tani. Sebagai responden ditentukan lima orang mewakili setiap kelompok yang terdiri dari ketua, sekretaris, dan tiga anggota kelompok. Data primer berasal dari responden yang dikumpulkan melalui wawancara berstruktur menggunakan kuesioner. Data primer diantaranya tentang berbagai kegiatan kelompok terkait pembentukan modal kelompok. Data sekunder diperoleh dari berbagai sumber, diantaranya dari Kantor Desa Waimital, Badan Pusat Statistik, dan sumber-sumber lain. Analisis data dilakukan secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa strategi yang sesuai untuk peningkatan kapasitas pembentukan modal kelompok bagi kelompok tani di Desa Waimital adalah dengan meningkatkan pengetahuan, sikap dan keterampilan tentang pembentukan modal kelompok. Ini dapat dilakukan melalui kegiatan sosialisasi, pelatihan, dan pendampingan tentang pembentukan modal kelompok, manajemen pengelolaan modal kelompok dan diikuti dengan dukungan regulasi (kebijakan) yang sesuai, dukungan sarana produksi dan alat serta mesin pertanian. Strategi yang akan dilakukan membutuhkan kerjasama dan sinergitas dari berbagai pihak terkait, yaitu pihak perguruan tinggi; perbankan; pemerintah desa, kecamatan, dan kabupaten terkait dengan dinas-dinas yang relevan, diantaranya dinas pertanian.
{"title":"Strategi Peningkatan Kapasitas Pembentukan Modal Pada Kelompok Tani Di Desa Waimital Provinsi Maluku","authors":"Meilvis E. Tahitu, Inta P. N. Damanik, Esther Kembauw","doi":"10.33395/owner.v7i4.1884","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1884","url":null,"abstract":"Penelitian ini bertujuan menemukan strategi yang sesuai untuk meningkatkan kapasitas kelompok tani di Desa Waimital khususnya untuk membentuk modal kelompok. Kapasitas pembentukan modal kelompok merupakan salah satu hal penting bagi kelompok tani di Desa Waimital karena berbagai kegiatan kelompok yang terkait dengan usaha tani tidak dapat dilakukan akibat ketiadaan modal kelompok. Konsekuensinya kelompok tani bersifat stagnan, hanya melakukan rutinitas saja padahal anggota kelompok tani di Desa Waimital adalah petani yang suka mencoba hal-hal baru. Sebagai populasi adalah seluruh kelompok tani di Desa Waimital, yaitu 12 kelompok tani. Sebagai responden ditentukan lima orang mewakili setiap kelompok yang terdiri dari ketua, sekretaris, dan tiga anggota kelompok. Data primer berasal dari responden yang dikumpulkan melalui wawancara berstruktur menggunakan kuesioner. Data primer diantaranya tentang berbagai kegiatan kelompok terkait pembentukan modal kelompok. Data sekunder diperoleh dari berbagai sumber, diantaranya dari Kantor Desa Waimital, Badan Pusat Statistik, dan sumber-sumber lain. Analisis data dilakukan secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa strategi yang sesuai untuk peningkatan kapasitas pembentukan modal kelompok bagi kelompok tani di Desa Waimital adalah dengan meningkatkan pengetahuan, sikap dan keterampilan tentang pembentukan modal kelompok. Ini dapat dilakukan melalui kegiatan sosialisasi, pelatihan, dan pendampingan tentang pembentukan modal kelompok, manajemen pengelolaan modal kelompok dan diikuti dengan dukungan regulasi (kebijakan) yang sesuai, dukungan sarana produksi dan alat serta mesin pertanian. Strategi yang akan dilakukan membutuhkan kerjasama dan sinergitas dari berbagai pihak terkait, yaitu pihak perguruan tinggi; perbankan; pemerintah desa, kecamatan, dan kabupaten terkait dengan dinas-dinas yang relevan, diantaranya dinas pertanian.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407033","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1709
Michelle Fedora, Tan Ming Kuang
The financial crisis has caused companies to compete to maintain their financial performance in order to avoid entering the category of "zombie companies." A zombie company is one that has low profits and has experienced losses for several consecutive years. Diversification strategies, such as varying products and/or selling products abroad, are believed to improve a company’s financial performance. This study examines the effect of diversification on zombie companies during the COVID-19 pandemic. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The sampling technique is purposive, with a sample size of 126 companies. This study uses logistic regression analysis to examine the effect of diversification on zombie companies with tangibility, age, and company size as control variables. The results of this study found that diversification has no effect on zombie companies. As for the control variables of tangibility, age, and company size, they have no effect on zombie companies. This study concludes that both product and market diversification do not help companies avoid zombie conditions during the COVID-19 pandemic. This could be due to the global nature of the COVID-19 pandemic, which hinders the export process in all countries that are mostly affected by the pandemic. Even though product diversification has been carried out, the products offered are still related to products whose sales are still affected by the COVID-19 pandemic.
{"title":"Zombie dan Diversifikasi Pada Masa Covid-19","authors":"Michelle Fedora, Tan Ming Kuang","doi":"10.33395/owner.v7i4.1709","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1709","url":null,"abstract":"The financial crisis has caused companies to compete to maintain their financial performance in order to avoid entering the category of \"zombie companies.\" A zombie company is one that has low profits and has experienced losses for several consecutive years. Diversification strategies, such as varying products and/or selling products abroad, are believed to improve a company’s financial performance. This study examines the effect of diversification on zombie companies during the COVID-19 pandemic. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The sampling technique is purposive, with a sample size of 126 companies. This study uses logistic regression analysis to examine the effect of diversification on zombie companies with tangibility, age, and company size as control variables. The results of this study found that diversification has no effect on zombie companies. As for the control variables of tangibility, age, and company size, they have no effect on zombie companies. This study concludes that both product and market diversification do not help companies avoid zombie conditions during the COVID-19 pandemic. This could be due to the global nature of the COVID-19 pandemic, which hinders the export process in all countries that are mostly affected by the pandemic. Even though product diversification has been carried out, the products offered are still related to products whose sales are still affected by the COVID-19 pandemic.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407636","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1659
Apriwandi Apriwandi, Debbie Christine
This study aims to analyze the effect of professional skepticism, integrity, and workload on fraud risk assessment. This research was conducted on auditors who work at Public Accounting Firms in the city of Bandung. This study uses primary data by distributing questionnaires to the auditors. In this study, 100 respondents became the research sample. Sampling method using purposive sampling technique. This study uses a descriptive method with a survey approach where the respondents who are the sample are auditors who work in several public accounting firms in the city of Bandung. The objects in this study are Professional Skepticism, Integrity, and Workload as independent variables and Fraud Risk Assessment as the dependent variable. The data collection technique was carried out by distributing questionnaires to auditors working at the Public Accounting Firm in the city of Bandung. The results of the simultaneous tests carried out proved that between professional skepticism, integrity and workload, the result was 0.001 on the fraud risk assessment.
{"title":"Pengaruh Skeptisme Profesional, Integritas Dan Beban Kerja Terhadap Penilaian Risiko Kecurangan","authors":"Apriwandi Apriwandi, Debbie Christine","doi":"10.33395/owner.v7i4.1659","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1659","url":null,"abstract":"This study aims to analyze the effect of professional skepticism, integrity, and workload on fraud risk assessment. This research was conducted on auditors who work at Public Accounting Firms in the city of Bandung. This study uses primary data by distributing questionnaires to the auditors. In this study, 100 respondents became the research sample. Sampling method using purposive sampling technique. This study uses a descriptive method with a survey approach where the respondents who are the sample are auditors who work in several public accounting firms in the city of Bandung. The objects in this study are Professional Skepticism, Integrity, and Workload as independent variables and Fraud Risk Assessment as the dependent variable. The data collection technique was carried out by distributing questionnaires to auditors working at the Public Accounting Firm in the city of Bandung. The results of the simultaneous tests carried out proved that between professional skepticism, integrity and workload, the result was 0.001 on the fraud risk assessment.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407493","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1676
Hari Sasmito
The purpose of the study was to analyze the effect of financial ratios such as CR, ROA, FATO, DAR, PER combined with, Firmsize, and macroeconomics such as Inflation and BI interest rates on stock returns. The method used is a quantitative method with data analysis techniques using multiple linear regression. The research population was 80 real estate and property companies listed on the IDX in 2018 - 2022 and obtained a sample of 27 companies determined using purposive sampling method. Overall the results reveal that the independent variables have an impact on stock returns, then the ROA and PER variables have a significant positive correlation with stock returns. The results also show that the Firmsize and Interest rate variables are negatively correlated with stock returns while CR, FATO, DAR and Inflation actually have no effect on stock returns.
{"title":"Pengaruh Rasio Keuangan, Firmsize dan Makroekonomi Terhadap Return Saham","authors":"Hari Sasmito","doi":"10.33395/owner.v7i4.1676","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1676","url":null,"abstract":"The purpose of the study was to analyze the effect of financial ratios such as CR, ROA, FATO, DAR, PER combined with, Firmsize, and macroeconomics such as Inflation and BI interest rates on stock returns. The method used is a quantitative method with data analysis techniques using multiple linear regression. The research population was 80 real estate and property companies listed on the IDX in 2018 - 2022 and obtained a sample of 27 companies determined using purposive sampling method. Overall the results reveal that the independent variables have an impact on stock returns, then the ROA and PER variables have a significant positive correlation with stock returns. The results also show that the Firmsize and Interest rate variables are negatively correlated with stock returns while CR, FATO, DAR and Inflation actually have no effect on stock returns.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406855","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}
The issue of sustainability has begun to become the focus of worldwide attention in all aspects. The copper smelting industry can be said to be one of the causes of emergences of environmental and social problems so the sustainability strategy becomes an essential thing for this industry This research is designed to examine the sustainability reporting issued by one of the copper smelting industry in Indonesia, which is the first time the company has issued a sustainability report in 2021 which is after the enactment of POJK No. 51/POJK.03/2017. The method used in this research is a case study by doing content analysis qualitative where content analysis is performed on the information published in the sustainability reports disclosure to use Surat Edaran Otoritas Jasa Keuangan (SEOJK) number 16 and also the Global Reporting Initiative (GRI) as assessment parameters, as well as interviews with a corporate secretary, become supporting data. Then, this research fills in the inner gap empirical approach to analyze the sustainability report disclosure within the company smelting industry. The results of this study show that the revelation of the company's sustainability report in 2021 has fulfilled the regulations by POJK No. 51/POJK.03/2017 However, in terms of the quality of the contents of each component, it is still not explained comprehensively. One of the copper smelting industries in Indonesia's sustainability disclosure includes 35 indicators in the GRI standard.
{"title":"Evaluasi Tingkat Pengungkapan Laporan Keberlanjutan (Studi Kasus pada Perusahaan Peleburan Tembaga)","authors":"Nirmalasari Dwi Cahyaningrum, Evony Silvino Violita","doi":"10.33395/owner.v7i4.1642","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1642","url":null,"abstract":"The issue of sustainability has begun to become the focus of worldwide attention in all aspects. The copper smelting industry can be said to be one of the causes of emergences of environmental and social problems so the sustainability strategy becomes an essential thing for this industry This research is designed to examine the sustainability reporting issued by one of the copper smelting industry in Indonesia, which is the first time the company has issued a sustainability report in 2021 which is after the enactment of POJK No. 51/POJK.03/2017. The method used in this research is a case study by doing content analysis qualitative where content analysis is performed on the information published in the sustainability reports disclosure to use Surat Edaran Otoritas Jasa Keuangan (SEOJK) number 16 and also the Global Reporting Initiative (GRI) as assessment parameters, as well as interviews with a corporate secretary, become supporting data. Then, this research fills in the inner gap empirical approach to analyze the sustainability report disclosure within the company smelting industry. The results of this study show that the revelation of the company's sustainability report in 2021 has fulfilled the regulations by POJK No. 51/POJK.03/2017 However, in terms of the quality of the contents of each component, it is still not explained comprehensively. One of the copper smelting industries in Indonesia's sustainability disclosure includes 35 indicators in the GRI standard.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406862","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1653
Wahdan Arum Inawati, Aufa Oktafitria
This study focused to analyze relationship between gender diversity, risk minimization and media exposure on corporate social responsibility disclosure. In this study consists of independent variables, dependent variable and control variable. Researcher used profitability with ROA as proxy as a control variable in this study. Quantitative research in this study applied companies in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Some criterions determined by researcher to obtain sample in this study. Non-probability sampling used in this study and researcher decided ten companies with a four-year observation period to obtain 40 observation units. Panel data regression as data analysis technique and used Eviews 12 software. The results of this study, simultaneously gender diversity, risk minimization and media exposure with the control variable profitability affect corporate social responsibility disclosure with a probability value (F-statistic) of 0.000078 <0.05 so that H01 is rejected and Ha1 is accepted.. Partially, that risk minimization and media exposure with the control variable profitability have a positive effect on corporate social responsibility disclosure with a probability value <0.05 so that H03 and H04 are rejected, it means that Ha3 and Ha4 are accepted. Meanwhile, gender diversity has no effect on the corporate social responsibility disclosure. This means that the presence of female board members in this percentage is still unable to influence corporate social responsibility disclosure.
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