Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Sari, Kristina Mevita
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ASSETS PRODUCTIVITY AND COMMUNITY HEALTH ACTIVITIES DISCLOSURES ON MANUFACTURING COMPANIES Adam, Helmy; Sari, Kristina Mevita
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i2.2107

Abstract

This study aims to describe and analyze various public health activities that are revealed in the annual publications of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2018. Base on 93 companies that were observed, 84 companies (95.2%) had disclosed their public health activities, while 9 companies (4.8%) did not make any consecutive disclosures for 2 (two) years. The results of this study also indicate that, disclosure of aspects of public health was influenced by Return on Assets (ROA) which means that public health programs are influenced by the productivity of company assets in generating profits.
Co-Authors Helmy Adam