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All Journal Diponegoro Journal of Management Diponegoro Journal of Accounting Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Endang Kiswara
Accounting Department Faculty Of Economics And Business Diponegoro University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Diponegoro Journal of Management

 1 
ANALISIS KINERJA MENGGUNAKAN BALANCED SCORECARD PADA PERUSAHAAN DAERAH AIR MINUM ( Studi Kasus pada PDAM Kabupaten Batang ) Belva Selado, Ryan; Kiswara, Endang
Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014
Publisher : Faculty of Economics and Business Diponegoro University

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Abstract

In the face of a tight business competition right now, the company required performance measurement method that can evaluate the comprehensive performance of company . Performance measurement tool is Balance Scorecard, can be combinate financial and non financial measurement. Balance Scorecard measures performance from 4 perspective, that is financial perspective, customer perspective, internal business perspective and learning & growth perspective.     This research was conducted using data in 2011 and 2012, a questionnaire on customer and employees of PDAM Kabupaten Batang. The population of this research is employees and customer of PDAM Kabupaten Batang, with sample taken each respondent was 30 to 300 from employees and customer. The questionnaire was tested for validity and reliability. Perspective used in this research is consists of the Financial Perspective with indicator of liquidity ratios, rentability ratios, and solvency ratios. Next, the Customer Perspective with the indicators the level of costumer satisfaction, market share, and the completion complain from customer. Then Internal Business Perspective with the indicators the level efficiency of production, the level of lost product, with the gauge calibration. And the last, is learning and growth perspective with the indicators the level of employee satisfaction, employee training, and the level of ratio employee to customer.    From the results of research by using concept of Balance Scorecard, can be concluded that performance of PDAM Kabupaten Batang as whole as good. In the financial perspective with the indicators of liquidity ratios, rentability ratios, and solvency ratios showed a good performance. For the customer perspective shows good performance with a value 3,73. At the company  internal business perspective showed a good innovation. And for growth and learning perspective suggest that the level of employee satisfaction with a value 3,79. Data from these research it can be concluded that by using Balance Scorecard, can provide performance evaluation of the PDAM Kabupaten Batang in order permanent stand and to better in the next period
PENGARUH PENGELOLAAN LABA TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN DENGAN MEKANISME CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Adi Bowo, Rochman; Kiswara, Endang
Diponegoro Journal of Management Volume 3, Nomor 4, Tahun 2014
Publisher : Faculty of Economics and Business Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.556 KB)

Abstract

This  research  was  aimed  to  examine  empirically:  (1)  The  influence  of  earningsmanagement to CSR disclosure (2) The role of corporate governance mechanism as moderating variable  in  the  relationship  between  earnings  management  and  CSR  disclosure.  Corporategovernance mechanism was analyzed by proportion of independent commissioner, the number ofaudit committee meetings and board size. Earnings management was measured by discretionary accruals use Modified Jones Model and the extent of CSR was measured used corporate social reporting index (CSRI) based on Global Reporting Initiative (GRI) reporting standard items which were disclosed in companies annual report. This research used samples of company listed on Indonesia Stock Exchange 2012-2013. Data obtained from annual reports and sustainable reports of manufacturing companies listed on the IDX. There are 65 companies among 2012-2013 which fulfilling. The method of analysis of this research was multiple regression. This method was chosen because the independent variables are more than one and all the data of the variables are metric.This reseach found no significant statistical effect from various measurement of earnings management to CSR disclosure. The research also found there is no significant effect on proportion of independent commissioner, board size, and the number of audit committee meetings in relationship between earnings management and CSR disclosure. This research concluded that CSR is  driven  by  the  desire  to  meet  the  expectation  of  stakeholders  and  not  due  to  earnings management.  In  addition, the  formation  of the  board  of  commissioners  need  to  consider  the composition of ability and integrity of the members so that they can perform the function of monitoring, control and able to provide direction to management as well.
Co-Authors Aldo Ganesha Annastasya Wahyuningtyas Pratiwi Aprilia Maha Saputri Chuswatul Chasanah Denny Prasetyo Suparno Devi Kharisma Dewanti Dian Cahya, Respati Dimas Daffa Saputra Ela Adiana Fadillah, Aulya Zahra Fahmi Ahmad Riyadi Fitri Rahmawati Fuad Harlinda Siska Pradini Helen Sophia Siahaan Intan Bias Papeke Josua Paimatua Hizkia Karima Suci Ariani Mariani Mariani Melinda Regita Cahyani Octaviani, Tarizma Ardis Pradesta Ariningtika Rendi Octorio Siregar Reza Fadillah Ricko Daniswara, Ricko Riza Haryoprasetyo Rizki Fadzilatunisa Rochman Adi Bowo Rochman Adi Bowo, Rochman Ryan Belva Selado, Ryan Sholihati, Lilis Sumantaningrum, Yohana Lalitya Widyatama, Widyatama Wisnu Agung Indra Purbaya Atmaja Putra Zuhaf Riany Musdalifah