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Journal : Conference In Business, Accounting And Management (Cbam) 2012

Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan Yang Terdaftar Di Bursa Efek Indonesia - Melvina; Mitha Dwi Restuti
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 2 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

Good corporate governance enable company to increase their performance through effective and efficient operation. The purpose of this research were investigate the effect of good corporate governance to company performance. Sample of this research is 66 listed company and had Corporate Governance Perception Index (CGPI). Company performance measured by ROE and Tobin’s Q. Multiple regression used to test the hypotheses. The result were good corporate governance had no effect on ROE and Tobin’s Q. This result indicate that good corporate governance did not have effect on short term and the effect can be seen in the long term.Keywords: good corporate governance, company performance
PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO, KECIL DAN MENENGAH (UMKM) ATAS PENGGUNAAN INFORMASI AKUNTANSI Evi Linawati; MI Mitha Dwi Restuti
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

In order to encourage small businesses to conduct and use of accounting information, needs to start from the small entrepreneur's   knowledge   of  the  accounting   information.   knowledge   of  SME   entrepreneurs   on  accounting information is also determined by their experience in organizing and using accounting information. The purpose of this study  for to determine  how much  influence  accounting  knowledge  micro,  small  and medium  on accounting information. The data used is primary data obtained through questionnaires to the owners of SMEs. The population in this study were all industrial convection in District Tingkir Salatiga. The sampling method used in this research is purposive  sampling  with 60 owners  of SMEs.  Analysis  tools  using  descriptive  statistics  and regression  analysis using simple tools. The results showed that the perception  does not affect the accounting  information  while hadil indicates  that  accountancy  What  Knowledge  affect  the accounting  information  on SMEs  Convection  in District Tingkir Lor Salatiga.  Keywords: knowledge of accounting, accounting information and SME