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PENGARUH PROFIL MANAJER TERHADAP PRAKTEK CSR MELALUI PERCEIVED ROLE OF ETHICS AND SOSIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR KOTA SEMARANG Ronia Tambunan
Jurnal Akuntansi Bisnis Vol 15, No 1: Maret 2017
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i1.1354

Abstract In Indonesia, the Law on Social and Environmental Responsibility (known as CSR) has been enforced. CSR has been contained in Law No.40 of 2007 on Limited Liability Company Article 74 on Social and Environmental Responsibility. In CSR practice, an important role of manager in the implementation of corporate CSR practices is required. Social responsibility is always accompanied by the social responsibility of managers who are sometimes willing to sacrifice company goals, interests and company needs to support social responsibility actions. Manager profiles show sympathetic to ethics and social responsibility and integrate them through management strategies (Jose'-Luis et al., (2010). The manager profile distinguishes between agency and stewardship models. The agency model shows individuals tend to behave opportunistically and the main concern is improving their own well-being as well as maximizing shareholder value. Meanwhile, the stewardship model tends to behave collectively with the interests of the organization and all stakeholders. The influence of manager profiles on CSR practices is mediated by perceived role of ethics and social responsibility. The measurement of the management profile variable using the 5-point Likert scale is cited from Jose'-Luis et al. (2010), the perceived role of ethics and social responsibility using the model developed by Singhapakdi et al., (1996), while the CSR practice variables use GRI guidelines . This research was conducted at manufacturing company of Semarang City. Respondents who are the samples of this research are managers in manufacturing companies with BPS data 2014. This study collected 47 managers participated in the survey by answering the questionnaire given. The results of this study indicate that the Manager Profile has no effect on CSR Practices through Perceived Role Of Ethics and Social Responsibility. This is because companies do not good CSR practices and not continuously based on GRI content guidelines. This indicates that the manager profile of both stewardship and agency approach has no effect on CSR Practices through perceived role of ethics and social responsibility.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP HARGA SAHAM (Studi Perusahaan Transportasi dan Logistik yang Terdaftar Di BEI 2018 -2021) Ronia Tambunan
Jurnal Akuntansi Universitas Muhammadiyah Kupang Vol. 9 No. 2 (2022): JURNAL AKUNTANSI (JA)
Publisher : PROGRAM STUDI AKUNTANSI - UNIVERSITAS MUHAMMADIYAH KUPANG

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini menguji pengaruh good corporate governance terhadap harga saham pada perusahaan transportasi dan logistik. Proksi good corporateg governance yang digunakan adalah komite audit dan kepemilikan manajerial. Harga saham yang digunakan sebagai acuan adalah harga saham penutupan pada saat penyerahan laporan keuangan tahunan kepada BEI (Bursa Efek Indonesia). Pengambilan sampel menggunakan teknik purposive sampling dan diperoleh sebanyak 8 perusahaan transportasi dan logistik dari populasi sebanyak 11perusahaan yang terdaftar dalam bursa efek Indonesia periode 2018-2021. Peneliti menggunakan metode penelitian yaitu kuantitatif dengan sumber data berupa data sekunder dar laporan keuangan tahunan perusahaan Peneliti menggunakan SPSS versi 25 untuk pengujian analisis regresi linear berganda. Hasil dari penelitian ini adalah (1) komite audit tidak berpengaruh terhadap harga saham, (2) kepemilikan manajerial tidak berpengaruh terhadap harga saham.x

PENGARUH KEBIJAKAN DIVIDEN DAN RETURN ON EQUTY TERHADAP RETURN SAHAM Ronia Tambunan
Journal Economic Insights Vol. 3 No. 1 (2024): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v3i1.100

Abstract: This research aims to empirically determine the company's performance on stock returns. The selected company performance indicators are dividend policy, return on equity. The research period is from 2019 – 2022 manufacturing companies listed on the Indonesia Stock Exchange (BEI). This research was conducted using qualitative descriptive analysis methods. The population of this study includes all manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was Purposive Sampling. The research population data was 100 companies and a sample of 25 companies was obtained. The analysis technique used is multiple linear regression, correlation coefficient, determination and t test. Data analysis was used using SPSS 19 statistical software. The research results showed that (1) dividend policy had a significant effect on stock returns, (2) return on equity had a significant effect on stock returns. Keywords: Dividend policy, return on equity, stock return. Abstrak : Penelitian ini bertujuan untuk mengetahui secara empiris kinerja perusahaan terhadap return saham. Indikator kinerja perusahaan yang dipilih adalah kebijakan dividen, return on equity. Periode penelitian adalah dari tahun 2019 – 2022 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan dengan menggunakan metode analisis deskriptif kualitatif. Populasi penelitian ini meliputi semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah Purposive Sampling. Data populasi penelitian sebanyak 100 perusahaan dan diperoleh sampel sebanyak 25 perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda, koefisien korelasi, determinasi dan uji t. Analisis data digunakan dengan menggunakan bantuan software statistic SPSS 19. Hasil penelitian menunjukkan bahwa (1) kebijakan dividen berpengaruh signifikan terhadap return saham, (2) return on equity berpengaruh signifikan terhadap return saham. Kata Kunci: Kebijakan dividen, return on equity, return saham.

PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK EMKM PADA UMKM BERPOTENSIAL DI KABUPATEN BINTAN KEPULAUAN RIAU Suci Wahyuliza; Ronia Tambunan
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6823

This study aims to see what factors influence the application of SAK EMKM in preparing financial statements for MSMEs in Bintan Regency. This research data was obtained from a questionnaire with respondents of potential MSME entrepreneurs according to the Department of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency. The reason for choosing potential MSMEs is that researchers assume that potential MSMEs are MSMEs that have financial statements. The data collection technique was carried out by collecting questionnaire data from as many as 114 respondents and analyzed using SPSS. Of the 114 respondents who fit the sample criteria, there were 97 respondents, but only 93 respondents filled in the questionnaire. After testing the data, it can be concluded that the variables of accounting understanding, the level of readiness of MSME actors, and the socialization of SAK EMKM affect the preparation of financial statements based on SAK EMKM.

Fixed Asset Ratio, Profitabilitas dan Leverage Sebagai Determinan Struktur Modal Berdasarkan Trade Off Theory Suci Wahyuliza; Ronia Tambunan; Ira Gustina
Reviu Akuntansi dan Bisnis Indonesia Vol 8, No 2 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i2.20321

Latar Belakang: Setiap perusahaan atau bisnis pasti membutuhkan modal untuk dapat mengembangkan organisasi tersebut. Ada dua jenis keputusan pendanaan modal yang pertama pendanaan internal dan kedua eksternal. Sumber pendanaan internal meliputi cadangan, laba ditahan, dan laba tahun sebelumnya yang dihasilkan atau dibangun selama tahun berjalan atau sebelumnya.Tujuan: Tujuan penelitian ini adalah untuk menentukan bagaimana fixed asset ratio, profitabilitas, dan leverage mempengaruhi struktur modal perusahaan di sektor industri Bursa Efek Indonesia (BEI).Metode Penelitian: Sampel dalam penelitian ini diambil sebanyak 15 perusahaan sektor industri dengan menggunakan teknik purposive sampling. Regresi linier berganda merupakan metode analisis data yang telah diterapkan.Hasil Penelitian: Struktur modal dipengaruhi oleh rasio aset tetap dan leverage tetapi tidak oleh profitabilitas, yang konsisten dengan teori trade-off.Keaslian/Kebaruan Penelitian: Profitabilitas yang diproksikan dengan ROA dan Leverage diproksikan oleh DAR terhadap Struktur modal pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia periode 2018 sampai dengan 2021.

PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Tambunan, Ronia -
Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2023): Edisi Juni 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v9i1.592

This study aims to determine the effect of audit committees, managerial ownership and company size on the financial performance of transportation and logistics companies listed on the IDX for the period 2018 – 2021. The study population is a company engaged in the transportation and logistics sector by selecting the sample through a purposive sampling method. There are 8 companies that meet the criteria as research samples. Data analysis techniques using simple linear regression analysis, and multiple linear regression analysis. The research results show that good corporate governance (proxied by audit committees and managerial ownership), capital structure and company size have no effect on financial performance. Keywords: Good Corporate Governance, Capital Structure, Company Size, Financial Performance

PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN ASING TERHADAP PENGUNGKAPAN ESG (Studi Empiris Pada Perusahaan Yang Terdaftar di BEI Tahun 2020 – 2022) TAMBUNAN, RONIA; WAHYULIZA, SUCI
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i2.3842

The purpose of this study is to ascertain how management, institutional, and foreign ownership affect ESG disclosure in businesses that are listed on the Indonesia Stock Exchange. Secondary data from the annual reports of businesses listed on the Indonesia Stock Exchange is used in research. 22 businesses that were listed between 2019 and 2022 on the Indonesia Stock Exchange served as the sample for this study. The data collection method involved gathering as much information as possible and utilizing SPSS 26 to analyze it. The study's findings indicate that foreign and institutional ownership have an impact on ESG disclosure. The impact of managerial ownership on ESG disclosure is zero.

Fixed Asset Ratio, Profitabilitas dan Leverage Sebagai Determinan Struktur Modal Berdasarkan Trade Off Theory Suci Wahyuliza; Ronia Tambunan; Ira Gustina
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 2 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i2.20321

Latar Belakang: Setiap perusahaan atau bisnis pasti membutuhkan modal untuk dapat mengembangkan organisasi tersebut. Ada dua jenis keputusan pendanaan modal yang pertama pendanaan internal dan kedua eksternal. Sumber pendanaan internal meliputi cadangan, laba ditahan, dan laba tahun sebelumnya yang dihasilkan atau dibangun selama tahun berjalan atau sebelumnya.Tujuan: Tujuan penelitian ini adalah untuk menentukan bagaimana fixed asset ratio, profitabilitas, dan leverage mempengaruhi struktur modal perusahaan di sektor industri Bursa Efek Indonesia (BEI).Metode Penelitian: Sampel dalam penelitian ini diambil sebanyak 15 perusahaan sektor industri dengan menggunakan teknik purposive sampling. Regresi linier berganda merupakan metode analisis data yang telah diterapkan.Hasil Penelitian: Struktur modal dipengaruhi oleh rasio aset tetap dan leverage tetapi tidak oleh profitabilitas, yang konsisten dengan teori trade-off.Keaslian/Kebaruan Penelitian: Profitabilitas yang diproksikan dengan ROA dan Leverage diproksikan oleh DAR terhadap Struktur modal pada perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia periode 2018 sampai dengan 2021.

Pengaruh Laporan Berkelanjutan, Green accounting Terhadap Kinerja Keuangan (Studi Empiris Pada Sektor Basic Material 2021 – 2023) Tambunan, Ronia; Wahyuliza, Suci; Munthe, Inge Lengga Sari
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/1cagzw14

Indonesia is dedicated to attaining sustainable growth in line with the Sustainable Development Goals (SDGs). As a result, green accounting and sustainability disclosure reporting become essential. This study aimed to explore the influence of green accounting and sustainability reporting on the financial outcomes of companies within the basic materials sector that were publicly traded on the IDX from 2021 to 2023. For this research, the PROPER score was utilized to assess green accounting, while sustainable reporting was evaluated using the Global Reporting Initiative (GRI) and its 92 components, and financial performance was gauged through Return on Assets (ROA). The researcher employed multiple linear regression analysis, using SPSS 25 for data processing. The results of the study revealed a notable effect of sustainable reporting on financial performance. Conversely, green accounting did not show a significant influence on financial outcomes.

Penyusunan Laporan Keuangan Berdasarkan SAK EMKM pada UMKM Berpotensial di Kabupaten Bintan Kepulauan Riau Wahyuliza, Suci; Tambunan, Ronia
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/g5v58n18

This study aims to see what factors influence the application of SAK EMKM in preparing financial statements for MSMEs in Bintan Regency. This research data was obtained from a questionnaire with respondents of potential MSME entrepreneurs according to the Department of Cooperatives, Micro Enterprises, Industry and Trade of Bintan Regency. The reason for choosing potential MSMEs is that researchers assume that potential MSMEs are MSMEs that have financial statements. The data collection technique was carried out by collecting questionnaire data from as many as 114 respondents and analyzed using SPSS. Of the 114 respondents who fit the sample criteria, there were 97 respondents, but only 93 respondents filled in the questionnaire. After testing the data, it can be concluded that the variables of accounting understanding, the level of readiness of MSME actors, and the socialization of SAK EMKM affect the preparation of financial statements based on SAK EMKM.

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