Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal ACCOUNTABILITY The Contrarian: Finance, Accounting, and Business Research
Wahongan, Larey
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
EFFECTS OF FINANCIAL PERFORMANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUES: CASE OF BANKS LISTED ON THE INDONESIA STOCK EXCHANGE Wahongan, Larey
ACCOUNTABILITY Vol 8, No 2 (2019): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.24758.8.2.2019.75-84

Abstract

This study aims to analyze the effect of financial performance and corporate social responsibility (CSR) on the value of the company at banks listed on the Indonesia Stock Exchange for the period 2013-2017. The data used are secondary data, namely financial statements published on the Indonesia Stock Exchange's website during the period 2013-2017 which contain information about the ratio of banking financial performance (NPL, LDR, ROA, and CAR), Corporate Social Responsibility (CSR), and Value Companies with Tobin's Q method. This study consists of dependent variables and independent variables. The dependent variable is the value of the company, while the independent variable is financial performance and Corporate Social Responsibility (CSR).
The influence of human resource competency, utilization of information technology, and understanding of financial accounting standards on the quality of financial reports with an internal control system as an intervening variable at the GMAHK Head Office of the Eastern Indonesian Conference Union Wahongan, Larey; Tinangon, Jantje J.; Wokas, Heince R. N.
The Contrarian : Finance, Accounting, and Business Research Vol. 3 No. 1 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/cfabr.116

Abstract

This study aims to examine the effect of human resource competency, utilization of information technology, and understanding of financial accounting standards on the quality of financial reports with an internal control system. This study uses primary data with 104 employees of the finance department at the Seventh-day Adventist Church (GMAHK) of the Eastern Indonesian Conference Union as respondents. This study uses path analysis for hypothesis testing. The findings show that human resource competence, understanding of accounting standards, and internal control systems have direct effect on quality of financial reports. In addition, the findings also show that human resource competence and a good understanding of accounting standards directly effect on the internal control system. In an indirect relationship, human resource competence and understanding of accounting standards are able to synergize with an effective internal control system in presenting quality financial reports. The findings of this study also indicate that information technology in GMAHK does not have a significant role in determining the quality of financial reports. The findings suggest that GMAHK needs to develop staff training, especially in mastering new information technology applications to ensure the continued quality of financial reports.
Co-Authors Heince R. N. Wokas Jantje J. Tinangon