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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Kajian Akuntansi
Desmiyawati Desmiyawati
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Economics, Econometrics & Finance

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Journal : Jurnal Ekonomi

 1 
PENGARUH MANAJEMEN LABA DAN KOMITE AUDIT TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITIES SERTA IMPLIKASINYA TERHADAP FIRM VALUE PADA PERUSAHAAN KELOMPOK LQ 45 DI BURSA EFEK INDONESIA Endang Hadiyanti; Kamaliah Kamaliah; Desmiyawati Desmiyawati
Jurnal Ekonomi Vol 24, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.258 KB) | DOI: 10.31258/je.24.1.p.136

Abstract

This study was conducted to test empirically 1) The effect of earningsmanagement on the disclosure of CSR, 2) Influence of the audit committee ondisclosure of CSR, 3) Effect of mediation CSR disclosure of the relationshipbetween earnings management and firm value, 4) Effect of mediation CSRdisclosure of the relationship between the audit committee and the firm value, and5) The effect of CSR disclosure on firm value. The object under study is LQ 45group company listed in Indonesia Stock Exchange period 2013 to 2014.Testing is done with path analysis by using SPSS version 21. Prior to testing,conducted prior test data normality and linearity test. The results showed that 1)Earnings management influence on CSR 2) The audit committee has an effect onthe disclosure of CSR 3) Disclosure CSR mediates the effect of earningsmanagement on firm value 4) Disclosure CSR mediates the influence of the auditcommittee of the firm value 5) Disclosure CSR affect the firm value.
PENGARUH COMPETITIVE ENVIRONMENT DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA ORGANISASI : STRATEGI ORGANISASI SEBAGAI VARIABEL MODERATING Linda Hetri; Kirmizi Kirmizi; Desmiyawati Desmiyawati
Jurnal Ekonomi Vol 23, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.974 KB) | DOI: 10.31258/je.23.1.p.%p

Abstract

This study intends to give the empirical evidence on interaction effect of information management accounting system with organization strategy, competitive environment on organization performance. Organization strategy were used in this studyas moderating variable. Firts hypothesis and third hypothesis did’nt use moderating variable, second hypothesis and fourth hypothesis used organization strategy.Questionnaires were distributed to 103 manufacturing companies in Riau and Kep. Riau with purposive sampling method. The responses from middle managers and general manager, were analysed using Multiple Regression Analysis (MRA). The result support the hypothesis that management accounting system information influence on organization performance. Furthermore, the interaction effect of management accounting system information withorganization strategy on organization performance are not significant. Competitive environment influence on organization performance and organization strategy is moderat the relationship competitive environment and organization performance
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MEDIATOR DAN JENIS INDUSTRI SEBAGAI MODERATOR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2014 Friska Aprilia Moina; Kamaliah Kamaliah; Desmiyawati Desmiyawati
Jurnal Ekonomi Vol 24, No 3 (2016)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.222 KB) | DOI: 10.31258/je.24.3.p.153

Abstract

This study was conducted to test empirically 1) Effect of Disclosure of Corporate Social Responsibility (CSR) to the value of the Company, 2) Effect of Disclosure CSR to Profitability 3) Effect of Profitability of the Company Values, 4) Effect of Disclosure of CSR to value the Company through profitability and 5) Industry type Moderating Effect of CSR Disclosure of the value of the Company. Object under investigation is the manufacturing companies listed in Indonesia Stock Exchange 2013-2014 period. Tests conducted by the path analysis with a combination of moderation and mediation, using SPSS version 21. Prior to the tests, conducted prior test data normality and linearity test.The results of this study indicate that 1) Disclosure of CSR affect the value of the Company 2) Disclosure of CSR affect the profitability 3) Profitability affect the Company Value 4) Disclosure of CSR affect the Company's value through profitability 5) Industry Type Moderating Effect of CSR Disclosure of the value of the Company.
Co-Authors Ardiansyah Hari Arries Martin Riafan Azlina Nur Devi Safitri Dini Rahma Devi Endang Hadiyanti Eva Marnita Friska Aprilia Moina Hidayah Rofany I Gusti Wayan Murjana Yasa Julita, Julita Kamaliah Kamaliah Kirmizi Kirmizi Lenni Mustika Sari Linda Hetri Lya Octavia Mudrika Mudrika Nasir Azwir Nur aini Nur Azlina Oktari Vera Putri Triana Meissy Rofika Rofika Safitri Devi Susilatri Susilatri Yoga Yuniadi Yuni Mayasari Girsang