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PENGARUH STRUKTUR KEPEMILIKAN SAHAM TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFATR DI BEI) Arthur Reinaldo Tanihatu
JURNAL MANEKSI Vol 5, No 1 (2016)
Publisher : Politeknik Negeri Ambon

Corporate Social Responsibility is a corporate social responsibility to stakeholders, including theenvironment, customers, employees, communities, governments, suppliers, and even competitors. This studyexamines the effect of share ownership structure on the disclosure of corporate social responsibility. Shareownership structure is measured by institutional and managerial ownership. Researchers also included threeother variables are variables firm size, leverage and profitability as control variables. The results obtainedshowed the ownership of institutional and managerial ownership has no significant effect on the disclosure ofcorporate social responsibility. While the three variables control only the size of the company that proved tosignificantly affect the disclosure of corporate social responsibility, leverage and profitability has not beenproven.

PENGARUH STRUKTUR KEPEMILIKAN SAHAM TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFATR DI BEI) Arthur Reinaldo Tanihatu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 5 No. 1 (2016)
Publisher : Politeknik Negeri Ambon

Corporate Social Responsibility is a corporate social responsibility to stakeholders, including theenvironment, customers, employees, communities, governments, suppliers, and even competitors. This studyexamines the effect of share ownership structure on the disclosure of corporate social responsibility. Shareownership structure is measured by institutional and managerial ownership. Researchers also included threeother variables are variables firm size, leverage and profitability as control variables. The results obtainedshowed the ownership of institutional and managerial ownership has no significant effect on the disclosure ofcorporate social responsibility. While the three variables control only the size of the company that proved tosignificantly affect the disclosure of corporate social responsibility, leverage and profitability has not beenproven.

Improving Applied Business Administration Students’ Reading Comprehension and Vocabulary Acquisition by Using Quizlet Hindri Febri Ana Sari; Arthur Reinaldo Tanihatu; Hedyan Putra
ETERNAL (English Teaching Journal) Vol. 17 No. 1 (2026): February
Publisher : Prodi Pendidikan Bahasa Inggris, FPBS, Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/eternal.v7i1.2993

This study investigates the integration of Quizlet as a digital tool to enhance English reading comprehension and vocabulary acquisition among second-semester Applied Business Administration students at Politeknik Negeri Ambon. The study addresses the urgent need to support ESP students who often struggle with discipline-specific reading due to limited academic vocabulary and low engagement, particularly in vocational higher education contexts. Using a mixed-methods design, data were collected from 45 students through pre-tests and post-tests, classroom observations, reflective journals, interviews, and Quizlet usage logs. Over eight instructional sessions, students engaged with Business Administration reading texts supported by Quizlet activities, including flashcards, games, and cumulative quizzes. Quantitative data were analyzed using paired-samples t-tests and effect size calculations to examine learning gains, while qualitative data were analyzed thematically to explore patterns of engagement and learner perceptions. The findings revealed significant improvements in vocabulary retention (+22.5) and reading comprehension (+23.2), with strong effect sizes. Weekly accuracy rates increased from 61% to 86%, and student engagement rose markedly, with active participation improving from 55% to 91%. Reflective data indicated a positive shift in students’ attitudes toward reading, from perceiving it as monotonous to viewing it as useful and engaging. These results highlight the pedagogical significance of integrating Quizlet as a supportive tool for fostering vocabulary development, reading comprehension, and learner engagement in ESP instruction.

Etika Auditor Sebagai Variabel Moderasi pada Pengaruh Kompetensi, Independensi dan Moral Reasoning Terhadap Kualitas Audit Dirk Berly Tehuayo; Arthur Reinaldo Tanihatu
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 5 No. 1 (2024): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i1.p503-517

The research aims to empirically test the competency, independence and moral reasoning of auditors on audit quality with auditor ethics as a moderating variable at the Representative BPKP of maluku province. The sample in this study were all auditors who worked at the Maluku Province Representative Financial and Development Supervisory Agency, totaling 60 auditors using a questionnaires survey method and measured using a likert scale. The number of questionnaires distributed was 60 questionnaires, and 56 questionnaires were returned. The results of this research show that partially, competency, independence, and moral reasoning have a positive effect on audit quality. Tests using Moderated Repression Analysis (MRA) show that auditor ethics are able to moderate the relationship between competence, independence and moral reasoning and audit quality.

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