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All Journal IJTIHAD Jurnal Wacana Hukum Islam dan Kemanusiaan INFERENSI Jurnal Ekonomi Syariah Teori dan Terapan Global Review of Islamic Economics and Business Jurnal Al-Qardh Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Ilmiah Ekonomi Islam Moneter : Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Wahana Akuntansi Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Kewirausahaan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) EkBis: Jurnal Ekonomi dan Bisnis Jurnal Bakti Saintek: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi MALIA: Journal of Islamic Banking and Finance Jurnal Ekonomi JUSTICIA SAINS: Jurnal Ilmu Hukum Media Riset Akuntansi Auditing & Informasi Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan I-PHILANTHROPY: A Research Journal on Management of Zakat and Waqf Imara: Jurnal Riset Ekonomi Islam Jurnal Kajian Ekonomi dan Perbankan Syariah
Slamet Haryono
Dosen Tetap Prodi Keuangan Islam UIN Sunan Kalijaga Yogyakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi

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ANALISIS PROFITABILITAS, LEVERAG ANALISIS PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN ASING TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR) Nur Fitri Eka Asbarini; Slamet Haryono
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2576

Abstract

The purpose of this research is to determine the effect of profitabiliy , leverage variables, and foreign ownership on Corporate Social Responsibility (CSR). The type of research used is secondary data. The number of companies used as samples in the study was 10 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period using panel data analysis. The result showed that the profitability variable was proxies by Return On Assets, Return On Equity, the results showed that the Return On Equity variable affected on CSR disclosure, while Return on Assets did not effect. The leverage variable proxies by the Debt Equity Ratio and foreign ownership variable does not effect on CSR disclosure.
PENGARUH TATA KELOLA PERUSAHAAN PENGARUH TATA KELOLA PERUSAHAAN DAN PERATAAN LABA TERHADAP KONSERVATIF AKUNTANSI Siti Nur Hidayati; Slamet Haryono
JURNAL AKUNTANSI Vol 9 No 2 (2021): JURNAL AKUNTANSI VOL. 9 NO. 2 DESEMBER 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v9i2.2353

Abstract

Accounting conservatives can anticipate losses but not report finances. In this study, the indicators used to measure accounting conservatives are managerial ownership, institutional ownership, independent ownership, and income smoothing. The sample used was 7 companies and randomly selected which were registered in the LQ45 index for the period 2013 to 2019. Data were obtained from the publications of each company. The data analysis technique used is panel data regression analysis with the random effect selected model. The results of this study indicate that simultaneously managerial ownership, institutional ownership, independent ownership, and income smoothing variables have an effect on accounting conservatives. As for partially, managerial ownership, institutional ownership, and income smoothing variables affect accounting conservatives. The existence of the influence of these three variables to increase public confidence by implementing conservative accounting. while the independent ownership variable has no effect on accounting conservatives because individual share ownership does not affect accounting conservatives. Keywords: Accounting conservative, managerial ownership, institutional ownership, independent ownership, and income smoothing
Co-Authors Abdurrahman Niarman Albab Al Umar, Ahmad Ulil Alif Khuwarazmi Maulana Julendra Angrum Pratiwi Dini Maulana Lestari Duwi Ira Setianti Dwi Marlina Wijayanti Dwi Marlina Wijayanti Dzar Lathuf Farassi Fahmi Yahya Farma Andiansyah Farma Andiansyah Fitri Utami Furwanti, Reni Ibnu Muhdir Ihsan Mulia Siregar Ika Nur Astuti Imam Syafi'i Izzuna Davi Laili Isnaini Melis Melis Mohammad Farhan Qudratullah Muhammad Adnan Azzaki Muhammad Yanuarsa Nur Fitri Eka Asbarini Nur Fitriyanto Nu’man Afif Rahmadila, Ervina Riska Permatalia Sarni Handayani Puspita Sari Senjani, Yayu Putri Siti Nur Hidayati Sunarsih Sunarsih SYAFIQ MAHMADAH HANAFI Syafiq Mahmadah Hanafi Udiyo Basuki Wau, Taosige Yundari, Yundari