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All Journal SEIKO : Journal of Management & Business Jurnal Akuntansi MABIS: Manajemen dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Kajian Akuntansi JAF- Journal of Accounting and Finance Jurnal Akuntansi dan Keuangan Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Tangible Journal Contemporary Journal on Business and Accounting Atestasi : Jurnal Ilmiah Akuntansi
Ana Mardiana
Fakultas Ekonomi Dan Bisnis Universitas Atma Jaya Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Neuroscience Social Sciences Other

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Journal : Tangible Journal

 1 
PENGARUH CORPORATE GOVERNANCE TERHADAP RETURN SAHAM MELALUI MANAJEMEN LABA Robert Jao; Ana Mardiana; Chintia Jimmiawan
Tangible Journal Vol 4 No 1 (2019)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47221/tangible.v4i1.39

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh corporate governance terhadap return saham melalui manajemen laba. Populasi dalam penelitian ini adalah seluruh perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2017. Pengambilan sampel menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 106 perusahaan Jenis data yang digunakan adalah data dokumenter berupa laporan tahunan dan laporan keuangan perusahaan. Metode analisis data menggunakan analisis jalur. Hasil penelitian menunjukkan bahwa corporate governance berpengaruh positif signifikan terhadap return saham sedangkan corporate governance berpengaruh negatif signifikan terhadap manajemen laba. Manajemen laba berpengaruh negatif tetapi tidak signifikan terhadap return saham. Selain itu, manajemen laba tidak memediasi pengaruh corporate governance terhadap return saham. Hasil penelitian ini dapat menjadi pertimbangan bagi investor untuk menganalisis informasi perusahaan yang disajikan dalam laporan keuangan serta memperhatikan praktik corporate governance dalam mengambil keputusan investasi. Perusahaan harus menerapkan good corporate governance untuk keberlanjutan perusahaan dan meningkatkan kepercayaan dari investor. Regulator membuat regulasi dan mengawasi penerapan good corporate governance perusahaan.
PENGARUH PROFITABILITAS, LEVERAGE DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Ana Mardiana; Jayanti Jayanti; Fransiskus Randa; Excel Limbunan
Tangible Journal Vol 5 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47221/tangible.v5i2.140

Abstract

This research aims to examine the influence of profitability, leverage, the composition of the independent board of commissioners and institutional ownership on the disclosure of corporate social responsibility to manufacturing companies listed on the Indonesia Stock Exchange. The population used in this research are all manufacturing companies listed on the Indonesia Stock Exchange with the research period 2015-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data in the form of company financial statements. This research use multiple linear analysis method. The results of this research indicate that profitability has a significant positive effect which means that the higher the level of profitability, the higher the disclosure of corporate social responsibility. Leverage has a negative effect but is not significant which means that the higher the leverage, the lower the disclosure of corporate social responsibility. The composition of the independent board of commissioners has a significant positive effect which means that the authority possessed by the board of commissioners can provide a strong enough influence to emphasize management to disclose corporate social responsibility. Institutional ownership has a positive but not significant influence which means that although it is considered very capable of overseeing and managing its investments, institutions as owners and one of the stakeholders have no influence on disclosure of corporate social responsibility.
Co-Authors Alfonsus Jantong Angel Excella Virghita Anita Holly Anthony Holly Anthony Holly Chintia Jimmiawan Divine Prilly Yolanda Excel Limbunan Feby Amely Yaury Fransiskus Eduardus Daromes Fransiskus Randa Herlinda Pietoyo Imelda The Jayanti Jayanti Jocelyn Odelia Josephine Joshua Santoso Lavenia Leonard Leonardus Matangkin Lukman Lukman Marselinus Asri Paulus Tangke Robert Jao Sindi Claudia Sambur Suwandi Ng