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All Journal Jurnal ULTIMA Accounting Jurnal Bisnis dan Akuntansi STATERA: Jurnal Akuntansi dan Keuangan Media Ilmiah Akuntansi
NURAINUN BANGUN
Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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Pengaruh tipe industri, mekanisme corporate governance, dan ukuran perusahaan terhadap corporate social responsibility disclosure NURAINUN BANGUN; CHRISTIE ANDHIKA; HENRYANTO WIJAYA
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.431 KB) | DOI: 10.34208/jba.v18i2.46

Abstract

The purpose of this research is to get empirical provement about the influence of profile, corporate governance mechanism (size of boards of directors, proportion of boards of directors independcy, and audit committee), and company size significantly on corporate social responsibility disclosure. This research obtainted data from financial statements of manufacture sector companies. The company researched consisted of 30 companies for each period during 2012-2014. The statistic method that was used to test the hypothesis was the multiple linier regression. The result of this research shows that profile, size of boards of directors, proportion of boards of directors independcy, and audit committee not influence significantly on corporate social responsibility disclosure. While, the effect of company size on corporate social responsibility disclosure is significant
FACTORS AFFECT COMPANY VALUE IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE LINDA SANTIOSO; NURAINUN BANGUN; YUNIARWATI YUNIARWATI
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.569 KB) | DOI: 10.34208/jba.v22i1.440

Abstract

The purpose of this research is to examine the effect of profitability, enterprise risk management and corporate social responsibility on firm value. The sample of this research limited to manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2015. This research uses 150 data with 50 companies selected per year. Analysis tool used multiple linear regression of SPSS 21.00. The dependent variable on this research is firm value, and the independent variable returns on equity, enterprise risk management, and corporate social responsibility. The result showed that return on equity and enterprise risk management affect the firm value, while corporate social responsibility has no effect on firm value.
Pengaruh Ukuran Perusahaan, Struktur Modal, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Kurniawan Kurniawan; Nurainun Bangun; Henryanto Wijaya; Thea Rahardjo
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1783.741 KB) | DOI: 10.33510/statera.2019.1.1.1-15

Abstract

The value of the company becomes an important thing related to the acquisition of funds through investment. Investors make the value of the company as an important consideration for investing. Companies must try to increase the value of their company to attract investors. The purpose of the research is to empirically examine the effect of company size, capital structure, and growth on firm value. The population used in this study is the manufacturing industry listed on the Indonesia Stock Exchange for the period 2014-2016. By using purposive sampling technique. The statistical method used to test hypotheses is multiple linear regression models and tested using SPSS. The results of this study indicate that there is a significant effect of firm size on firm value, there is no significant effect of capital structure on firm value, and there is a significant effect of growth on firm value. Simultaneous testing shows that there are significant effects of variable firm size, profitability, and capital structure on firm value.
Pengaruh Struktur Aktiva, Profitabilitas, Dan Risiko Bisnis Terhadap Struktur Modal Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2012-2014 Reinard Adrianto; Nurainun Bangun; Henryanto Wijaya
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 9 No 1 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.466 KB) | DOI: 10.31937/akuntansi.v9i1.587

Abstract

The purpose of this research is to get empirical provement about the influence of asset structure, profitability, and business risk to capital structure in manufacture sector companies listed on the Stock Exchange in 2012-2014.This research obtainted data from financial statements of manufacture sector ompanies. Sample used in this research are 48 companies or 144 sample data, meanwhile there are 14 companies or 42 sample data as outliers, so eventually this research only used 34 companies or 102 sample data. Statistical method to test the hypothesis is multiple linear regression model helped with SPSS v.21 for windows program. Output of this research shows that: (1) Asset structure has insignificant influences to capital structure, means that asset structure has no influence to company capital policy, (2) Profitability has significant influence to capital structure, means that profitability will determine company policy in manage its capital, and (3) Business risk has significant influence to capital structure, means that higher the risk of business then higher the capital spending by company. Keywords: Asset Structure, Business Risk, Capital Structure, Profitability
Faktor-Faktor yang mempengaruhi Earnings Persistence Sri Wahyuni; Nurainun Bangun
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.30

Abstract

The purpose of this study was to determine the effect of accruals, sales volatility, and managerial ownership on earnings persistence in companies sector of basic industrial and chemicals, miscellaneous industries and consumer goods listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study used a sample of 31 companies, that selected using purposive sampling and Eviews 12.0 application to process the data. The results showed that the independent variables simultaneously (F Test) affect earnings persistence. The results of the T test indicate that the sales volatility variable has a significant effect on earnings persistence. Meanwhile, accruals and managerial ownership variables have no significant effect on earning persistence
Co-Authors CHRISTIE ANDHIKA HENRYANTO WIJAYA Kurniawan Kurniawan LINDA SANTIOSO Reinard Adrianto Sri Wahyuni Thea Rahardjo YUNIARWATI YUNIARWATI