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The Effect of Money Ethics on Ethical Attitutes with Religiosity as the Moderating Variable Fitri Ella Fauziah; Murharsito Murharsito
Media Ekonomi dan Manajemen Vol 34, No 1 (2019): The Importance of Personality and Strategy in Successful of Corporate Performan
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.985 KB) | DOI: 10.24856/mem.v34i1.912

Abstract

This study aims to examine the influence of money ethics on ethical attitudes and to examine the influence of religiosity in moderating the relationship between money ethics and ethical attitudes.The population used in this study were all accounting students at Nahdlatul Ulama Islamic University in Jepara. The research sample was taken by purposive sampling method, 87 students elected as the research sample. The analysis technique used in the study is a residual test. This study used primary data  by distributing questionnaires to students of the accounting department of the Islamic University of Nahdlatul Ulama 'Jepara. The results of the study showed that money ethics has no effect on ethical attitudes and religiosity cannot moderate the relationship between money ethics and ethical attitudes.The implication of this research is that ethics education is still needed in University, so that they have an understanding related to it.
Diversitas Gender dan Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Intervening Fitri Ella Fauziah
Media Ekonomi dan Manajemen Vol 33, No 2 (2018): Peran Kinerja Perusahaan Swasta dan Kinerja Sektor Publik dalam Pertumbuhan Eko
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.137 KB) | DOI: 10.24856/mem.v33i2.668

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh diversitas gender dan corporate social responsibility serta untuk mengetahui pengaruh corporate social responsibility dalam memediasi hubungan antara diversitas gender dengan nilai perusahaan. Penelitian ini menggunakan data sekunder atas perusahaan yang terdaftar di BEI. Pemilihan sampel penelitian dilakukan dengan purposive sampling. Adapun teknik analisis data penelitian menggunakan bootstrapping. Temuan yang diperoleh dari penelitian ini adalah pertama, bahwa diversitas gender_CEO, CFO dan AC berpengaruh signifikan terhadap corporate social responsibility, sedangkan diversitas gender_COM tidak berpengaruh signifikan terhadap corporate social responsibility. Kedua, corporate social responsibility berpengaruh terhadap nilai perusahaan dengan mengontrol variabel diversitas gender_CEO, diversitas CFO dan COM, selain itu juga menghasilkan koefisien yang positif. Namun demikian, corporate social responsibility tidak berpengaruh terhadap nilai perusahaan dengan mengontrol variabel diversitas gender_AC. Ketiga, corporate social responsibility memediasi hubungan antara diversitas gender_CEO dan CFO dan nilai perusahaan, sedangkan hubungan antara diversitas gender-COM dan AC dan nilai perusahaan tidak mampu dimediasi oleh corporate social responsibility.Kata Kunci : diversitas gender, corporate social responsibility dan nilai perusahaan
Firm Size as Determinants of Intellectual Capital Disclosure Fitri Ella Fauziah; Murharsito Murharsito
Media Ekonomi dan Manajemen Vol 36, No 2 (2021): July 2021
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.614 KB) | DOI: 10.24856/mem.v36i2.1820

Abstract

The objective of this research was to investigate the effect of size of firm, leverage, audit committee and business complexity on the disclosure of intellectual capital. The sample of this study was manufacturing firms in the basic industrial and chemical sub sectors that registered on the Indonesia Stock Exchange in the period of 2019. The sample was determined by using a method of purposive sampling, there were 104 samples. This research used multiple linear regression methods. Partly, the results of this analysis show that only firm size has an influence on intellectual capital disclosure. Meanwhile, the audit committee, business complexity and leverage have no significance on the disclosure of intellectual capital.