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All Journal JURNAL MANAJEMEN Gema Wiralodra Jurnal Investasi
Dewi, Herlina Puspa
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh jumlah dewan karakteristik dewan komisaris dalam pengungkapan corporate social responsibility pada perusahaan pertambangan tahun 2017 - 2020 Dewi, Herlina Puspa
JURNAL MANAJEMEN Vol 13, No 4 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jmmn.v13i4.10337

Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakteristik dewan komisaris terhadap pengungkapan Corporate Social Responsibility di bidang pertambangan. Karakteristik dewan komisaris diuji dengan jumlah dewan komisaris, proporsi dewan komisaris independen, proporsi perempuan dalam dewan komisaris, keahlian dewan komisaris, dan jumlah rapat dewan komisaris. Pengumpulan data menggunakan metode purposive sampling pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2020. 143 perusahaan pertambangan yang digunakan sebagai metode analisis dalam penelitian ini adalah analisis regresi. Hasil penelitian ini menunjukkan bahwa jumlah rapat dewan komisaris memiliki hubungan yang signifikan dalam pengungkapan CSR. Sedangkan karakteristik lain seperti jumlah dewan komisaris, proporsi dewan komisaris independen, proporsi perempuan dalam dewan komisaris, keahlian dewan komisaris tidak berpengaruh signifikan terhadap pengungkapan CSR.
The impact of income generated by business activities and operational costs on the net profit for the period spanning from 2019 to 2022 Dewi, Herlina Puspa
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.435

Abstract

business income and operational expenses on net profit in food and beverage sub-sector companies listed on the Indonesian Stock Exchange (BEI) in 2019-2022. The sample in this research was 15 companies over 4 years. The sampling technique uses the purposive sampling method. The analytical method used is descriptive analysis and regression analysis with normality test. Multicollinearity test, heteroscedasticity test, and autocorrelation test, and the research design used is quantitative correlation. The results of this research show that simultaneously, variable operating income and operational expenses have a significant effect on net profit. Partial test results show that the operating income variable has a significant positive effect on net profit. However, the operational expense variable does not have a significant positive effect on net profit.
THE EFFECT OF LAND AND BUILDING TAX AND LAND BUILDING REGHTS ACQUISITION DUTY ON LOCAL OWN – SOURCE REVENUE IN BEKASI REGENCY 2020-2024 Dewi, Herlina Puspa; Hafiza, Shakilla Shahwa
Jurnal Investasi Vol. 12 No. 1 (2026): Jurnal Investasi Vol. 12 No. 1
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v12i1.368

Abstract

This study examines the influence of Land and Building Tax and Land and Building Rights Acquisition Duty on Local Own-Source Revenue in Bekasi Regency from 2020 to 2024. The objective is to determine the extent to which these taxes contribute to strengthening regional revenue. The research applies a quantitative approach using multiple linear regression based on secondary data obtained from regional revenue reports. The findings show that both taxes have a positive and significant effect, with Land and Building Rights Acquisition Duty demonstrating a stronger impact. The study recommends improving tax data accuracy and enhancing digital administration to optimize revenue performance. Keywords: Pajak Bumi dan Bangunan, Bea Perolehan Hak atas Tanah dan Bangunan, Pendapatan Asli Daerah.
Co-Authors Atmadiredja, Irwan Rutlan Hafiza, Shakilla Shahwa Popon Rabia Adawia