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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Bulletin Research In Management and Accounting (RIMA) Journal of International Conference Proceedings Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Governance Risk Management Compliance and Sustainability Journal of Business and Information System Research In Management and Accounting (RIMA)
Indra Kusumawardhani
UPN “Veteran” Yogyakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Journal of Business and Information System

 1 
Determinants of CSR funds in mining companies listed on the IDX for the 2017-2021 period Cahya Prabowo, Nimas Sagita; Kusumawardhani, Indra
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 4 No. 2 (2022): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v4i2.149

Abstract

This study aims to examine the effect of slack resources, tax aggressiveness and ISO 14001 certification on corporate social responsibility funds. The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX). The sampling method in this study used non-probability sampling with the sampling technique using purposive sampling technique. The sample in this study were 111 mining companies. The analytical method in this study used multiple linear regression analysis to test the hypothesis. The results showed that slack resources had an effect on CSR funds, while tax aggressiveness had no effect on CSR funds and ISO 14001 certification had no effect on CSR funds. The results of this study can be used as a basis and consideration for the government in making regulations regarding CSR funds that must be issued by companies, so as to provide justice for the surrounding community who are affected by the company's operational activities.
The effects of financial literacy, accounting information, risk perception and herding behavior on investment decision Gustiarum, Tetri; Kusumawardhani, Indra
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.156

Abstract

Based on data from KSEI, since 2019 the number of investors in Indonesia has increased significantly, known from the increase in the number of Single Investors Identification (SID). However, the level of financial literacy in Indonesia is still low. They indicated that people's understanding and knowledge of financial products is still need to be improved. The current study aims to assess the effect of financial literacy, accounting information, risk perception, and herding behavior on investment decisions. This research used quantitative techniques using questionnaires distributed to students of the accounting department at Veteran National Development University Yogyakarta, Indonesian Islamic University, and STIE YKPN Business School. This research used 70 respondents with a convenience sampling approach and multiple linear regression for analyzing the hypothesis. The result showed that financial literacy, accounting information, and herding behavior affect investment decisions. On the other hand, risk perception does not influence an investment decision
Co-Authors Cahya Prabowo, Nimas Sagita Gustiarum, Tetri Handayani, Deanita Hia, Hidayanti Hiras Pasaribu Kunti Sunaryo Marits, Nadhira Elmaghani Pambudi, Bryan Akram Sari, Hana Indah Siregar, Melda Yanti Sri Luna Murdianingrum, Sri Luna Susanto, Anindyo Aji Windyastuti Windyastuti, Windyastuti Zuhrohtun Zuhrohtun