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All Journal Jurnal Reviu Akuntansi dan Keuangan ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Akuntansi & Auditing Indonesia Jurnal Kajian Akuntansi Liquidity: Jurnal Riset Akuntansi dan Manajemen Sosio-Didaktika: Social Science Education Journal

Yusar Sagara

UIN Syarif Hidayatullah Jakarta

Author-ID : 2585481

Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN REGULASI PEMERINTAH TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Wandayani Nurfadilah; Yusar Sagara
Akuntabilitas Vol 8, No 1 (2015): Akuntabilitas
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This objective of this study is to examine the good corporate governance,characteristics company and government regulations on the disclosure of corporate socialresponsibility on companies listed in the Indonesia Stock Exchange Period from 2010 to 2014.This study uses secondary data, annual reports obtained from www.idx.com and thecompany's website period 2010-2014. The sampling method of sample selection samplingcluster. The analytical method used is multiple regression analysis which consists of classicalassumption (normality test, multicollinearity, heteroscedasticity test and autocorrelationtest) and test hypotheses (coefficient of determination, t test, F test). The results thatsignificantly influence the audit committee disclosure of CSR while managerial ownership,board size, profitability, liquidity, company profiles and government regulation has no effecton the disclosure of CSR. F Test results showed that the simultaneous effect of independentvariables on the dependent variable.DOI: 10.15408/akt.v8i1.2763

Studi Fenomenologis Tentang Implementasi Tata Kelola Perguruan Tinggi Badan Hukum di Indonesia Yusar Sagara; Santi Yustini
Akuntabilitas Vol 12, No 2 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

This study examines the laws and regulations that form the legal basis of governance of state universities and their implications for academic and non-academic autonomy. The purpose of this study is to find answers to policies and practices of academic and non-academic governance and find alternative support of university management concepts and practices from the study of laws and regulations on higher education and legislation on state finance. Data analysis is using qualitative by studying the ideal concept (according to regulation, observation and documentation). The results of this study conclude that the governance of state universities in the context of academic autonomy is still too dominated by the government. In non-academic autonomy is also not yet fully implemented such as organizational structure, staffing, finance, and international cooperation.

The Effect Of Profitability, Value, Size and Managerial Discretion On Disclourse Of Stock Return Santi Yustini; Yusar Sagara; Anis Saputri
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The objective of this study is to examine the effect of profitability that proxied by return on net operating assets and total asset turnover. Valuation is proxied by the price to book value. Size is proxied by total assets and Managerial Discretion is proxied by CEO Tenure. The analytical method used in this study is regression of bunches. The samples of this study are listed companies in property, real estate, and building construction that actively trading between 2013 until 2015 in Indonesia Stock Exchange.The results of this study indicate that the variable return on net operating assets, price to book value, size has a positive influence on the disclosure of stock return, while the total asset turnover and CEO tenure has no effect on the disclosure of stock return.

Co-Authors Anis Saputri Faisal Akbar Muharam Angga Pratama Nur Atikah Putri Puspa Alkotdriyah Santi Yustini Wandayani Nurfadilah

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