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Lulus Kurniasih
FEB Universitas Sebelas Maret
Economics, Econometrics & Finance

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Pengaruh Kinerja Lingkungan dan Kinerja Keuangan terhadap Pengungkapan Lingkungan Paramita Nurul Astrini; Lulus Kurniasih
Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v14i2.160

Abstract

This research is aimed to investigate the effect of environmental performance and financial performance on environmental disclosure on manufacturing companies listed in Indonesia Stock Exchange. Environmental performance is measured by using rating Environmental Performance Rating Program (PROPER), financial performance is measured by the profitability of the Net Profit Margin (NPM). Environmental disclosure is measured by a checklist on the disclosures performed by the company in the annual report. This research used a control variable is growth (growth company) and leverage. This research used sample of 48 manufacturing companies. The result showed that environmental performance has positive effect and significantly on environmental disclosure. Financial performance has no effect on environmental disclosure. This research has limitation that a minimum of samples used for environmental performance variables were measured using PROPER only in 2011.
Faktor-Faktor yang Mempengaruhi Kesuksesan Sistem Enterprise Resource Planing (ERP) pada Perusahaan Perbankan Okfidsa Java W; Christiyaningsih Budiwati; Lulus Kurniasih
Jurnal Akuntansi dan Bisnis Vol 14, No 2 (2014)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v14i2.162

Abstract

This study aims to analyze factors affecting the Enterprise Resource Planning (ERP) system success in banking. This research was conducted at Bank Mandiri as Surakarta. This research was conducted by the method of primary data. The data are drawn from questionaires distributed to the employees of Bank Mandiri who use the SAP system in Surakarta. This study used purposive sampling technique. The number of samples in this study was 81 (eightty one). The analytical method used is multiple regression analysis to test this hypothesis. The results of this study found that system quality, individual impact, workgroup impact and organizational impact, significant influence on ERP system success, whereas information quality hasn’t significant influence on ERP system success.
Co-Authors Budiwati, Christiyaningsih Okfidsa Java W Paramita Nurul Astrini