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Hermanto Hermanto
Fakultas Ekonomi dan Bisnis Universitas Mataram
Economics, Econometrics & Finance

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Ukuran Perusahaan, Nilai Perusahaan, dan Pengungkapan CSR terhadap Manajemen Risiko dengan Good Corporate Governance sebagai Pemoderasi Kadek Budi Suryanata; Hermanto Hermanto; Endar Pituringsih
E-Jurnal Akuntansi Vol 28 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v28.i03.p28

Abstract

The research aims to analyze the effect of firm size, firm value, and Corporate Social Responsibility (CSR) disclosure on risk management with Good Corporate Governance (GCG) as a moderating variable. The research population of manufacturing companies was listed on the Indonesia Stock Exchange in 2016-2018 which revealed annual reports and CSR reports. Samples determined by purposive sampling obtained 369 samples. The data analysis tool uses Partial Least Square (PLS). The research findings show that firm size and CSR disclosure have a significant positive effect on risk management and GCG is able to moderate the interaction of CSR and GCG disclosure on risk management. The implication of this research can be useful as a consideration for companies in making adequate policies to improve the quality of corporate risk management in order to minimize risks that threaten the firm. Keywords : Firm Size, Firm Value, CSR Disclosure, GCG, Risk Management.
Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Melalui Corporate Social Responsibility (CSR) Mardi Mardi; Hermanto Hermanto; Erna Widyastuti
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p25

Abstract

The company's short-term goals to maximize profits and long-term goals to increase company value. The purpose of this study is to determine the effect of company size, board of commissioners, bonus planning, and financial performance on firm value through CSR disclosure. The study population was 172 companies with a total sample of 113 companies. The data analysis technique uses path analysis. Statistical results show that firm size does not affect CSR disclosure or company value, bonus planning does not affect CSR disclosure but affects company value, while board of commissioners and financial performance influence CSR disclosure and company value, while CSR disclosure has an effect on firm value but not yet able to become an intervening variable. Keywords: Firm sizes; board of commissioners; bonus planning; financial performance; CSR; firm value
Pengaruh Intellectual Capital Terhadap Return Saham Dengan Profitabilitas Sebagai Variabel Intervening Rizki Fazrin; Hermanto Hermanto; I Nyoman Nugraha Ardana Putra
E-Jurnal Akuntansi Vol 29 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v29.i01.p10

Abstract

The study aims to analyze the indirect influence of Intellectual Capital and Stock Return through profitability. Banking companies listed in Indonesia Stock Exchange 2013-2017 period. Samples were determined by purposive sampling obtained 145 samples. Data analysis tools using Path Analysis. Intellectual capital research findings showed no positive effect on stock returns over profitability as an intervening variable. As the research implications for consideration by the regulator in the field of accounting on the importance of intellectual capital information so that the regulation needs to be made on how to measure, recognize and report it. Keywords : Intellectual Capital, Stock Return, Profitability
Efektivitas Komite Audit dan Audit Internal terhadap Kasus Kecurangan dengan Whistleblowing System sebagai Variabel Pemoderasi Luh Utami; Lilik Handajani; Hermanto Hermanto
E-Jurnal Akuntansi Vol 26 No 2 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i02.p27

Abstract

The study aims to examine the effect of the effectiveness of the audit committee and internal audit on disclosure of fraud cases with a whistleblowing system as moderating. The research population of the company is listed on the Indonesia Stock Exchange in 2016-2017 and discloses whistleblowing system reporting. The sample was determined by purposive sampling obtained 102 samples. The data analysis tool is used Moderated Regression Analysis (MRA). The research findings indicate a whistleblowing system strengthens the influence of audit and internal audit committees to uncover fraud cases. The implications of this research can be useful as a consideration for companies in making policies related to disclosure of whistleblowing systems. Keywords: Audit Committee, Internal Audit, Whistleblowing System, Fraud Cases
Co-Authors Elan Pratiwi Endar Pituringsih Erna Widyastuti I Nyoman Nugraha Ardana Putra Kadek Budi Suryanata Lilik Handajani Luh Utami Mardi Mardi Rizki Fazrin Thatok Asmony