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All Journal Jurnal Bisnis dan Akuntansi Proceeding National Conference Business, Management, and Accounting (NCBMA)
LINA LINA
Universitas Pelita Harapan
Economics, Econometrics & Finance Social Sciences

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PERBEDAAN PEMAHAMAN ELEMEN LAPORAN KEUANGAN ANTARA MAHASISWA YANG MENGACU KURIKULUM INTERNASIONAL DAN KURIKULUM NASIONAL LINA LINA; BUDI HARTONO KUSUMA
Jurnal Bisnis dan Akuntansi Vol 14 No 2 (2012): 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 (89.809 KB) | DOI: 10.34208/jba.v14i2.193

Abstract

The study examined the differences of understanding financial statements elements among college students with different high school curriculum background. Data were collected by questionnaires distribution to 189 college students at business school of Pelita Harapan University as respondents. One hundred and fifty eight of 189 question-naires were processed using the Kruskal Wallis H test. The results of this study showed that there are no differences of understanding financial statements elements among college students. Different high school curriculum background did not result the differences of understanding financial statements elements.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL: KEPUASAN KERJA DAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING LINA LINA; STELLA STELLA
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (2013): 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 (456.774 KB) | DOI: 10.34208/jba.v15i1.209

Abstract

The effect of participative budgeting on managerial performance has been en interesting topic of research for many years. The objective of this research is to give an empirical evidence about the intervening effect of job satisfaction and job relevant information on the relationship between participative budgeting and managerial performance. Data were collected via questionnaires completed by managers drawn from a variety of functional areas in manufaturing companies. This study use the structural equation modelling. The result reveals that participative budgeting has positive influence to managerial performance, job satisfaction, and job relevant information. Job satisfaction has positive influence to managerial performance. Job relevant information has positive influence to job satisfaction but the other side has no influence to managerial performance. The result also shows that job satisfaction and job relevant information do not have intervening effect on the relationship between participative budgeting and managerial performance
CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, DAN KINERJA KEUANGAN: EKSPLORASI MODEL Lina Lina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 6th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

Abstract

This study aims to explore a model based on the following research questions: (1) Does corporate social responsibility/CSR affect financial performance? (2) Does corporate social responsibility affect intellectual capita/ICl? (3) Does intellectual capital affect financial performance? (4) Does corporate social responsibility affect financial performance through intellectual capital. CSR has a positive influence on financial performance. Based on the four propositions put forward, the following conclusions are obtained. CSR activity is the first step to identify the impact of corporate sustainability in creating better business opportunities. By increasing CSR activities carried out by the company, it will improve the performance produced by IC and produce effective and efficient company internal processes with the implementation of governance and management systems based on sustainability. The company carries out CSR activities with the aim of improving financial performance and making CSR a component in the formulation of corporate strategy that aims to increase the company's internal resources or intellectual capital on an ongoing basis.
Co-Authors BUDI HARTONO KUSUMA STELLA STELLA