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All Journal Dinamika Akuntansi Keuangan dan Perbankan Diponegoro Journal of Accounting Jurnal Dinamika Akuntansi
WAHYU MEIRANTO
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Economics, Econometrics & Finance

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS MANAGEMENT : A POLITICAL COST PERSPECTIVE Rani Evadewi; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.034 KB)

Abstract

This study aims to obtain evidence about the influence of corporate social responsibility disclosure (CSR Disclosure) to earnings management . Control variables used include firm size as a proxy of the political cost, leverage , return on assets (ROA), and sales growth . Measurement of Earnings Management based on the calculation of discretionary Accruals . While the measurement of corporate social responsibility CSR index based on guidelines issued by the Global Reporting Initiative (GRI), which is seen from company’s annual report (annual report) and/ or sustainability reports (sustainability report).The population used in this study are manufacturing and mining companies listed on the Indonesia Stock Exchange in 2010-2012. This study uses purposive sampling method for data selection. The total sample used in this study were 170 companies. Data analysis was performed with the classical assumption and hypothesis testing of regression method. The results of this study indicate that the presence of a significant positive relationship between earnings management with CSR Disclosure without political cost for companies in the manufacturing industry. As for companies in the mining industry, found a significant negative relationship between earnings management with CSR Disclosure when the political cost is taken into account. The study also proved that ROA has significant positif effect on earnings management practices at companies in the manufacturing industry in Indonesia. Then, in the mining industry, control variables which are firm size, leverage and ROA have significant positive effect on Earnings Management.
PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Ika Surya Martsila; Wahyu Meiranto
Diponegoro Journal of Accounting Volume 2, Nomor 4, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to analyze the effect of Corporate Governance on firm’s financial performance in non financial firms.Corporate Governance used in this study is independency board commissioner, board size, management ownership, ownership concentration and leverage. This study also used firm size as control variables.Samples of this study were non financial firms listed on Indonesia Stock Exchange for the observation period of 2009 until 2011. Samples were collected by purposive sampling method and resulted 117 samples. This study used multiple regressions for analyzing data.The result revealed thatboard size has significant positive effect on ROA and significant negative effect on PER. Ownership concentration has significant positive effect on ROA and ROE also significant negative effect on PER. Leverage and significant negative effect on ROA, PER and Tobins'Q. The research also found a positive and significant effect between firm size and corporate financial performance proxied by ROA, ROE, PER and Tobins'Q.
Does The Productivity of Companies Affected by Employee Stock Option Plans and Intellectual Capital? Puspitasari, Elen; MG Kentris Indarti; Sudiyatno, Bambang; Wahyu Meiranto
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.4052

Abstract

Purposes: This study tries to identify the impact of intellectual capital and employee stock option plans on company productivity. Productivity is measured with The Malmquist Productivity Index which is intended to measure the efficiency of companies. Measurement of intellectual capital using Value Added Intellectual Capital determined by human capital efficiency, structural capital efficiency and capital employed efficiency. Methods: This research uses a quantitative approach, and data collection is carried out through secondary data. The research sample was taken from 60 companies with 180 observation data from the financial industry sector listed on the Indonesia Stock Exchange from 2019 to 2021, during the Covid-19 pandemic. The multiple regression analysis method is used to examine the relationship between intellectual capital, employee stock option plans, and company productivity. Findings: The results imply that human capital, structural capital, capital employ and employee stock option plans have impact on company productivity. Therefore, a dominant factor affecting company productivity is human resources. The implementation of share ownership schemes for employees has not been widely used in businesses that operate in the Indonesian financial industry sector. Novelty: The advantage of the Malmquist Productivity Index on the financial industry when compared to others is that it does not require assumptions of corporate behavior as applied in the Data Envelopment Analysis methods such as minimizing costs or maximizing profits. The Malmquist Productivity Index can specifically assess the productivity of each company unit. This research became very interesting because the productivity measured by the Malmquist Index in the finance industry was influenced by structural capital and human capital.
Co-Authors Ana Khusnun Safitri Bambang Sudiyatno Dwi Ricky Nugroho Elen Puspitasari Haniatun Nihlati Ika Surya Martsila Kiki Widiastuti MG Kentris Indarti Minanti Kusumowati Muhammad Arif Hidayat Pratama Agustyan Rani Evadewi Ridho Widi Kusumo Wedha Achmad Hartono Yudhitya Dian Pratiwi