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Ni Ketut Suransi
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Economics, Econometrics & Finance

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PENGARUH GCG DAN CSR TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI Armi Sulthon Fauzi; Ni Ketut Suransi; - Alamsyah
InFestasi Vol 12, No 1 (2016): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i1.1797

Abstract

The aim of this research is to test the influence of GCG and CSR on the firm’s value with profitability (ROA) as the moderating variable. This research uses Double Linear Regression Analysis. Causal research method was employed. 45 companies of manufactures in basic and chemical sector were used as the sample for the year 2012 and 2013. GCG as independent variable was represented with independent commissioner and audit committee. CSR variable was analyzed using GRI 4th version in the year 2015. Tobin’s Q model was used to analyze the firm’s value. This research reveals that the GCG, CSR and ROA simultaneously affects the firm’s value. Meanwhile, the CSR variable affects the firm’s value, GCG variable has negative effect on the firm’s value. The ROA does not affect the firm’s value, ROA which interact with CSR resulting negative effect toward the firm’s value. This means that ROA as moderating variable weakens the relation of CSR on the firm’s value. On the other hand, ROA strengthens the relation of GCG on the firm’s value.
DETERMINAN KEPATUHAN PADA KETENTUAN PENGUNGKAPAN WAJIB LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada Kabupaten/Kota Di Provinsi Nusa Tenggara Barat) Mira Feriyanti; H. Hermanto; Ni Ketut Suransi
InFestasi Vol 11, No 2 (2015): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i2.1130

Abstract

This research aimed to analyze the determinants of compliance toward the provisions of mandatory disclosure of financial statements of local governments (LKPD) throughout districts / cities in West Nusa Tenggara Province which consists of eight regencies and two Cities. This research is quantitative in nature. The data used is secondary data sourced from Audit Reports on LKPD by the Supreme Audit Agency (BPK), overview of the results of BPK and data of the Central Bureau of Statistics for the period of 2011 to 2013. Data were collected by using documentation technique and literature. The analytical method used is panel data regression using the software eviews 8. The results of the research indicate that the wealth of the region, the level of dependence, the age of administrative local government, the number of legislators, total SKPD and deviation rate based BPK audit results have significant influence on the level of disclosure of financial statements of local governments, while the population and the number of audit findings do not have a significant  influence on the level of disclosure LKPD .
Co-Authors - Alamsyah Armi Sulthon Fauzi H. Hermanto Mira Feriyanti