Garuda - Garba Rujukan Digital

CEO CHARACTERISTICS, OWNERSHIP CONCENTRATION AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE NICOLAS BAYU KRISTIAWAN
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (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 | DOI: 10.34208/jba.v22i2.701

The study aims at investigating the influence of CEO characteristics on Corporate Social Responsibiliy (CSR) Disclosure and the moderation effect of ownership concentration on the influence of CEO characteristics on CSR disclosure. The sample consist of 93 companies listed in the Indonesian Stock Exchange from 2013 to 2015. The data of CEO characteristics were gathered from the economics and business-related educational background, the functional experience, the gender and the age in the annual reports of the sampled companies and other relevant sources. On the other hand, the data of ownership concentration and of control variable such as company size, financial performance, financial leverage and audit quality were gathered from the BvD Osiris database. The data of CSR disclosure were gathered by means of checklist method on the annual reports of these companies based on the GRI G4 index. The results of the study show that the output functional experience characteristic has positive influence on the level of CSR disclosure. In addition, the moderation test from the ownership concentration on the influence of CEO characteristics on CSR disclosure do not show significant results.

TANGGUNG JAWAB SOSIAL PERUSAHAAN, STRUKTUR KEPEMILIKAN TERKONSENTRASI, DAN KUALITAS LABA DI PERUSAHAAN INDONESIA Nicolas Bayu Kristiawan
Bilancia : Jurnal Ilmiah Akuntansi Vol 4 No 3 (2020): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

This study aimed to examine the effect of corporate social responsibility on earnings quality and examined the effect of concentrated ownership structures on the relationship between corporate social responsibility and earnings quality.The sample selection using random sampling with final sampel was 87 companies listed in IDX in 2013-2018 with total of 522 observations. Corporate social responsibility was measured based on Corporate Social Responsibility Disclosure. Corporate Social Responsibility Disclosure was measured using the checklist method in the company's annual report based on the GRI G4 index. Earnings quality was measured by calculating the accrual value based on the Dechow & Dichev (2002) method. Data to measure earnings quality, ownership structure, and control variables : company size, ROA, ROE, and KAP reputation were taken from the Osiris BVD database and company annual reports. The results of this study indicated that corporate social responsibility had a positive effect on earnings quality, while the concentrated ownership structure affected the relationship between Corporate Social Responsibility and earnings quality. The results indicate that CSR policies are based on stakeholder theory. Penelitian ini bertujuan untuk menguji pengaruh tanggung jawab sosial perusahaan terhadap kualitas laba dan menguji pengaruh struktur kepemilikan terkonsentrasi terhadap hubungan antara tanggung jawab sosial perusahaan dan kualitas laba. Pemilihan sampel dilakukan dengan teknik random sampling dengan jumlah sampel akhir adalah 87 perusahaan yang terdaftar di BEI pada tahun 2013-2018 dengan total observasi adalah 522 observasi. Tanggung jawab sosial perusahaan diukur dengan melihat tingkat pengungkapan tanggung jawab sosial perusahaan. Tingkat Pengungkapan Tanggung Jawab Sosial Perusahaan dihitung dengan menggunakan metode check list pada laporan tahunan perusahaan berdasarkan pada indeks GRI G4. Kualitas laba diukur dengan menghitung nilai akrual berdasarkan pada metode Dechow & Dichev (2002). Data untuk mengukur kualitas laba, struktur kepemilikan, dan variabel kontrol yaitu, ukuran perusahaan, ROA, ROE, dan reputasi KAP diambil dari data base BVD Osiris dan laporan tahunan perusahaan. Hasil dalam penelitian ini menunjukan bahwa tanggung jawab sosial perusahaan berpengaruh positif terhadap kualitas laba, sedangkan struktur kepemilikan terkonsentrasi memperkuat pengaruh tanggung jawab sosial perusahaan terhadap kualitas laba. Hasil ini menunjukan bahwa kebijakan tanggung jawab sosial perusahaan di Indonesia didasarkan pada stakeholder theory.

PENERAPAN MODEL PROBLEM BASED LEARNING DALAM PENDAMPINGAN OLIMPIADE SAINS NASIONAL BIDANG EKONOMI DI SMAK KESUMA MATARAM Kurnia Martikasari; Natalina Premastuti Brataningrum; Nicolas Bayu Kristiawan
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Oktober 2022
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/aa.v5i2.4955

The National Science Olympiad in Economics is one of the competitions held every year for senior high school students, especially at SMAK Kesuma Mataram. Students need to well prepare to take part in this olympics. In the national science olympiad, students learn to be able to analyze and solve problems. Therefore, mentoring activity for the national science olympiad in Economics are needed. This activity aims to student to have new experiences on how to study well and finally be able to analyze and solve the National Science Olympiad in Economics. This mentoring activity applies a problem-based learning model. The results of this mentoring activity show that students can have new experiences about how to learn well. This is indicated by students having motivation to first read the material that has been delivered even though there is material that has not been understood. Second, there is a change in students' perceptions of accounting for better. At first, most of students had the perception that accounting material was difficult, especially they had never received accounting material. However, after the implementation of mentoring, most students found it easier to understand Accounting material. In addition, after participating in this mentoring activity, students can analyze and solve National Science Olympiad in Economics cases in Economics. One of the indicators is 3 (60%) students out of 5 students who participated in this mentoring activity passed National Science Olympiad in regency level. The number of students from SMAK Kesuma Mataram who passed National Science Olympiad in regency level also increased from the previous year, from 2 students to 3 students. Keywords: Problem Based Learning, National Science Olympiad, Economic, Accounting.

CEO CHARACTERISTICS, OWNERSHIP CONCENTRATION AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE NICOLAS BAYU KRISTIAWAN
Jurnal Bisnis dan Akuntansi Vol. 22 No. 2 (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 | DOI: 10.34208/jba.v22i2.701

The study aims at investigating the influence of CEO characteristics on Corporate Social Responsibiliy (CSR) Disclosure and the moderation effect of ownership concentration on the influence of CEO characteristics on CSR disclosure. The sample consist of 93 companies listed in the Indonesian Stock Exchange from 2013 to 2015. The data of CEO characteristics were gathered from the economics and business-related educational background, the functional experience, the gender and the age in the annual reports of the sampled companies and other relevant sources. On the other hand, the data of ownership concentration and of control variable such as company size, financial performance, financial leverage and audit quality were gathered from the BvD Osiris database. The data of CSR disclosure were gathered by means of checklist method on the annual reports of these companies based on the GRI G4 index. The results of the study show that the output functional experience characteristic has positive influence on the level of CSR disclosure. In addition, the moderation test from the ownership concentration on the influence of CEO characteristics on CSR disclosure do not show significant results.

Faktor-Faktor yang Mempengaruhi Penerimaan Mahasiswa Terhadap E-Learning Exelsa Moodle dengan Menggunakan Getamel Nicolas Bayu Kristiawan
Edcomtech: Jurnal Kajian Teknologi Pendidikan Vol. 6 No. 2 (2021)
Publisher : Universitas Negeri Malang in collaboration with APSTPI and IPTPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um039v6i22021p275

The purpose of this study was to test student acceptance of Exelsa Moodle's e-learning using the General Extended Technology Acceptance Model for e-learning (GETAMEL) developed by Fazil and Rupert. The GETAMEL model is used with the aim of knowing specifically the factors that influence student acceptance of Exelsa Moodle e-learning. Based on GETAMEL, there are five external factors that influence student acceptance of e-learning, namely: experience in using computers and information technology, subjective norms, perceived comfort in using computers and information technology, anxiety in using computers and information technology, and self-efficacy. Survey research method is used to measure variables in GETAMEL. The results in this study indicate that not all external variables in GETAMEL affect the perception of convenience and the perception of usefulness in TAM. Only 2 variables have an effect, namely: the convenience variable in using e-learning, only affects the perception of ease in using Exelsa Moodle e-learning while the self-efficacy variable affects the perception of ease in using Exelsa Moodle e-learning and the perceived usefulness in using e-learning Excel Moodle. Furthermore, all variables in TAM have a significant effect

Title

Found 5 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 5 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 5 Documents
Search