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All Journal Jurnal Pendidikan Akuntansi (JPAK) SOSIALITA Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal ASET (Akuntansi Riset) Kajian Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Akuntansi Kesatuan Cita Ekonomika: Jurnal Ilmu Ekonomi Jurnal Riset Akuntansi Jurnal Akuntansi
Ferry Hendro Basuki
FEB Universitas Pattimura Ambon
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Jurnal Akuntansi

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI Basuki, Ferry Hendro; Sososutiksno, Christina
Jurnal Akuntansi Vol 8 No 1 (2022): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.8.1.67-87

Abstract

This study aims to empirically prove the influence of company size, profitability (NPM), board of commissioners size, and audit committee size on Corporate Social Responsibility disclosures in pharmaceutical companies listed on the IDX. The population in this study are all pharmaceutical companies listed on the IDX in 2013-2018. The research sample was taken based on a purposive sampling model, where the sample was selected with specific criteria that had been set. The data source was obtained from the annual report of pharmaceutical companies listed on the Indonesia Stock Exchange from 2013-2018. The data analysis method uses multiple linear regression analysis using the SPSS 21 software. Based on the research, results show that the size of the company and the size of the board of commissioners significantly affect the disclosure of Corporate Social Responsibility. Meanwhile, profitability (NPM) and the size of the audit committee have no impact on the disclosure of Corporate Social Responsibility.
PENGARUH PARTISIPASI PENGANGGARAN DAN EVALUASI ANGGARAN TERHADAP KINERJA APARATUR PEMERINTAH (Studi Empiris di Lingkup Pemerintah Propinsi Maluku) sososutiksno, Christina; Basuki, Ferry Hendro
Jurnal Akuntansi Vol 7 No 2 (2021): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.7.2.87-102

Abstract

This study aims to analyze the influence of Budgetary Participation and Budget Evaluation on the Performance of Government Apparatuses in the Maluku provincial government. The population in this study is the State Civil Apparatus (ASN) in the Maluku Provincial Government which consists of 47 Regional Apparatus Organizations (OPD). The sample consisted of the Head of OPD, Head of Division, Head of Sub- Division, and Staff who were involved in preparing the budget. The data collection method used is a questionnaire. The number of questionnaires distributed was 150 copies (100%) and 132 copies (88%). The analytical technique used in this research is multiple linear regression analysis. The data is processed using the SPSS 20 application. The results of the analysis carried out show that the budgetary participation variable has a positive and significant effect on the performance of government officials with the t-statistics test value of hypothesis one with a coefficient value: 0.19 and a probability value: 0.02. Furthermore, the results of the second hypothesis t statistics test with a coefficient value: 0.13 and a probability value: 0.55, this shows that there is no influence between the budget evaluation variable on the performance variable of the Maluku Provincial Government apparatus.
PENGARUH LOCUS OF CONTROL, FINANCIAL LITERACY, DAN INCOME TERHADAP KEPUTUSAN INVESTASI EMAS (STUDI EMPIRIS PADA NASABAH PRODUK MULIA DI PT. PEGADAIAN (PERSERO) CABANG AMBON) Mualim, Al’Fisra Salvia; Basuki, Ferry Hendro; Latuamury, Jabida
Jurnal Akuntansi Vol 9 No 2 (2023): Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jak.9.2.91-108

Abstract

The purpose of this study is to find out whether there is an influence of locus of control, financial literacy, and income on the gold investment decisions. This type of research uses quantitative methods with a sample of 50 respondents. Sources of data obtained in this study from distributing questionnaires. While the data analysis technique used in this study uses multiple linear regression analysis. The results of this study indicate that locus of control has a positive and significant effect on gold investment decisions. Financial literacy has a positive and significant effect on gold investment decisions. Income has a positive and significant effect on gold investment decisions
Co-Authors Alkatiri, Ali CHRISTINA SOSOSUTIKSNO Christy Evelyn Ferdinandus Dwi Hariyanti Gainau, Paskanova Christi Hartina Husein Henny Gomies Latuamury, Jabida Liptiay , Janes R Loupatty, Linda Grace Mualim, Al’Fisra Salvia Pertiwi, Tiara Trias Senda Yunita Leatemia Sijabat, Asiani