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Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating Nofianti, Nana; Uzliawati, Lia; Sarka, S
Jurnal Trikonomika Vol 14, No 1 (2015): Trikonomika Juni 2015
Publisher : Jurnal Trikonomika

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh yang ditimbulkan dari penerapan corporate governance (diukur dengan indeks corporate governance dari IICG) dalam menjalankan fungsi pengawasan terhadap pelaksanan environmental disclosure (diukur dengan Indeks IER dari Suhardjanto), dan untuk mengetahui apakah environmental performance perusahaan (diukur dengan peringkat PROPER) sebagai variabel moderating dapat memoderasi pengaruh dari penerapan corporate governance terhadap environmental disclosure pada perusahaan peserta Program Penilaian Peringkat Kinerja Perusahaan (PROPER) yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Metode pengumpulkan data menggunakan metode purposive sampling. Kriteria pengambilan sampel dalam penelitian ini adalah perusahaan peserta PROPER 2010-2013, yang listing di Bursa Efek Indonesia (BEI). Sampel terdiri atas 27 perusahaan yang diseleksi dari populasi data sebanyak 28 perusahaan. Hasil penelitian menunjukkan bahwa: 1) corporate governance berpengaruh positif signifikan terhadap environmental disclosure, dan 2) environmental performance dapat memoderasi pengaruh dari corporate governance terhadap environmental disclosure.
STUDI SISTEM USAHATANI PADI BERBASIS AGRIBISNIS DI KABUPATEN SERANG (KECAMATAN PONTANG, KASEMEN DAN TIRTAYASA) Suhendar, Dusep; Utama, Putra; Uzliawati, Lia
Indonesian Journal of Socio Economics Desember, Jurnal Sosio Ekonomika
Publisher : Lampung University

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Abstract

This research intends to detemine paddy farming in Serang District, including the application of insus type D, production per season, and the effect of such tehcnological application to the production and income of paddy farming.  The study employs survey method while the research sites are purposevely selected, i.e.Pontang, Kasemen, and Tirtayasa subdistricts. The study interveiwed 30 farmers who were selected using stratified random sampling, i.e: board and regular member of farmers group. The study suggests that production of paddy farming  has improved by 94% after using insus type D technology. Average production of irrigated paddy farming is 61,2 quintal per hectare of GKP which is only 68% of the intended production target, i.e. 90 quintal per hectare per season.  Break Even Point is reaced at Rp. 2.468.449, or production of 2.194 kg, or at farm size of 0,36 ha, with ratio of revenue to cost or R/C at 1,74.  In conclusion, the tehcnology is proved to be profitable for farmers.
Influence of Firm Size, Profitability and Size of Board of Commissioners on Corporate Social Responsibility Disclosure Uzliawati, Lia; Rosiana, Rita; Samudi, Muhamad Samudi
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 2, No 1 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.912 KB) | DOI: 10.30656/jak.v2i1.188

Abstract

This study aims to analyze influence of Firm Size , Profitability and Size of Board of Commissioners Against Corporate Social Responsibility Disclosure . The independent variable in this study consists of company size, profitability and board size. Profitability variables in this study by Return on Assets (ROA). While disclosure of Corporate Social Responsibility Disclosure using 22 items taken from the GRI (2006), which is the research and Afni Suhardjanto (2009 ) . The sample used is a banking company that is listed on the Indonesia Stock Exchange during the period 2010 - 2012 with a total of 93 samples used were firm observation years. The analysis model used in this study is a multiple linear regression using SPSS software version 20.0. Based on the results of multiple linear regression, the study found that firm size, profitability, and the board size to the CSR significant negative effect.  Keyword: Firm Size, Profitability, Board size, Corporate Social Responsibility Disclosure and Stakeholder
INTELLECTUAL CAPITAL DISCLOSURE BASED STAKEHOLDERS PADA PERBANKAN INDONESIA Nurhayati, Enok; Uzliawati, Lia
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.88 KB) | DOI: 10.24912/ja.v21i3.253

Abstract

This study analyses Indonesia stekholders viewpoints on Intellectual Capital Disclosure items using Intellectual Capital Disclosure Index. Respodents on this research is narrow financial based stakeholders. Respondents rating showed high average scores of 5,88 with all items. These score indicated that there is clear expectation of stakeholders for Indonesian banking sector to disclosed all of items. The weighted Indonesia Intellectual Capital Disclosure Index on Bankingis developed based on insight of survey responden which better reflect the importance of key stakeholders demand for Intellectual capital disclosure in Indonesia Banking Sector.
PENGARUH BUDAYA ORGANISASI, INTELLECTUAL CAPITAL DAN KERAGAMAN PENGUKURAN KINERJAN TERHADAP KINERJA ORGANISASI (STUDY EMPIRIS PERUSAHAAN MANUFAKTUR DI PROVINSI BANTEN ) Amrullah, Rahadian; Ismail, Tubagus; Uzliawati, Lia
JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 2 (2018): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.396 KB) | DOI: 10.48181/jratirtayasa.v3i2.5499

Abstract

This study aims to find empirical evidence on the influence of Organizational Culture, Intellectual Capital, and Diversity of Performance Measurement on the performance of the Organization. Sampling method used in this study is the method of purposive sampling and obtained sample research of 60 manufacturing companies as an observation item contained in Banten Province. Data were analyzed using Partial Least Square (PLS) software. The results of this study indicate that the (1) organizational culture has a positive and significant influence on the organizational performance, (2) organizational culture variables have positive and significant effect on Intellectual capital, (3) Intellectual Capital has a positive and significant influence on the diversity performance measurement, (4) diversity performance measurement have positive and significant influence to organizational performance, (5) Intellectual Capital negative affects organizational performance and (6) Intellectual Capital positivelyaffects organizational performance mediated by Diversity Performance measurement.Keywords: Organizational Culture, Intellectual Capital, Diversity of Performance Measurement, Organizational Performance
PENGARUH LIKUIDITAS DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sub Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia (BEI) Susilawati, Deti; Uzliawati, Lia; Fuadi, F
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i2.9016

Abstract

This research is meat to analyze the effect of liquidity and institutional ownership on dividend policy with profitability as an intervening variable. The population in this study were sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 using annual financial statement data taken by purposive sampling, so that the results of 35 (thirty five) samples that met the criteria were obtained. The selected sampling criteria are 1) Sub-food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2018. 2) Sub-food and beverage manufacturing companies that distribute dividends in a row in the 2014-2018 period. The analysis technique used is multiple linear regression analysis and path analysis with a significant level of 5%, the results of this study indicate that: 1) Liquidity (CR) has no significant effect on dividend policy. 2) Institutional Ownership (IC) does not significantly influence dividend policy (DPR). 3) Profitability (ROA) has a positive and significant impact on dividend policy (DPR). 4) Profitability (ROA) is not able to mediate the effect of liquidity (CR) on dividend policy (DPR). 5) Profitability (ROA) is able to mediate the effect of Institutional Ownership (KI) on dividend po
STRUKTUR MODAL, INVESTMENT OPPORTUNITY SET, LIKUIDITAS DANNILAI PERUSAHAAN Uzliawati, Lia; Nofianti, Nana; Ratnasari, Dwi Putri
Jurnal Keuangan dan Perbankan Vol 20, No 2 (2016): May 2016
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.281 KB) | DOI: 10.26905/jkdp.v20i2.254

Abstract

AbstractThis research aims to know the influence of variable capital structure as measured by debt to equity ratio(DER), the investment opportunity set as measured by the market to book ratio (MBA) asset and liquidity asmeasured by the current ratio (LIQ) against the value of the company that projected through the Price to BookValue (PBV) on the banking company listed on the Indonesia stock exchange (idx) of the period 2009-2013.This research population is 39 banking company. Purposive Sampling was used as sampling techniques and29 companies selected as research samples. This study uses secondary data analysis and multiple regression.The results shows that the structure of capital and investment opportunity set has positive influence to thevalue of the companys liquidity and has no effect on the value of the company. While the size of the companyas a control variable has a significant positive influence to the value of the company. Simultaneous capitalstructure, investment opportunity set and the liquidity effect significantly to the value of the company.
DEWAN KOMISARIS DAN INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN DI INDONESIA Lia Uzliawati
Jurnal Keuangan dan Perbankan Vol 19, No 2 (2015): May 2015
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.452 KB) | DOI: 10.26905/jkdp.v19i2.845

Abstract

The purpose of this study is to examine the relationship between board of commissioner and intellectual capitaldisclosure in Indonesia Banking Industry.The purpose of this study was to examine the relationship betweenthe board of commissioner and intellectual capital disclosure in Indonesia Banking Industry. The intellectualcapital disclosure measurement in this study used the index developed by Sveiby (1997).The data were collectedfrom 31 banks listed in Indonesia Stock Exchange period 2008-2012. The disclosure of intellectualcapital measurement in this study used the index developed by Sveiby (1997). The Data were collected from 31banks listed in Indonesia Stock Exchange period 2008-2012. This study finds that size, independent commissioner,and meeting frequency have positive relationship with intellectual capital disclosure. This study foundthat the size, independent commissioner, and meeting frequency had a positive relationship with intellectualcapital disclosure. The finding of this research can be as a reference and portrait that board of commissioneralready aware the importance of ICD. The finding of this research could be as a reference and portrait thatboard of commissioner was already aware of the importance of ICD.
STRUKTUR MODAL, MODAL INTELEKTUAL, DAN NILAI PERUSAHAAN PADA PERBANKAN INDONESIA Lia Uzliawati; Rita Rosiana; Desi Kurniasari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 18, No 2 (2015)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.298 KB) | DOI: 10.35591/wahana.v18i2.110

Abstract

This study aimed to analyze the effect of capital structure and intellectual capital on firm value. Capital structure in this study measured by Long Term Debt to Equity Ratio (LTDER). The model that used to measure intellectual capital was Pulic model (1998) Value Added Intellectual Coefficient (VAIC). The ratio that used to measure firm value was Price to Book Value Ratio (PBV). This study used conventional banking companies listed in Indonesia Stock Exchange during the period 2008-2013 with a total of 192 sample used were firm observation years. The analysis model used in this study is multiple linier regression using SPSS software version 19.0. Based on the results of multiple linier regression, the study found that the capital structure has no effect on firm value and intellectual capital has a positives effect on firm value. Keywords: Capital Structure, Intellectual Capital, Firm Value, PBV, dan Perbankan
Influence of Firm Size, Profitability and Size of Board of Commissioners on Corporate Social Responsibility Disclosure Lia Uzliawati; Rita Rosiana; Muhamad Samudi Samudi
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 2 No. 1 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.912 KB) | DOI: 10.30656/jak.v2i1.188

Abstract

This study aims to analyze influence of Firm Size , Profitability and Size of Board of Commissioners Against Corporate Social Responsibility Disclosure . The independent variable in this study consists of company size, profitability and board size. Profitability variables in this study by Return on Assets (ROA). While disclosure of Corporate Social Responsibility Disclosure using 22 items taken from the GRI (2006), which is the research and Afni Suhardjanto (2009 ) . The sample used is a banking company that is listed on the Indonesia Stock Exchange during the period 2010 - 2012 with a total of 93 samples used were firm observation years. The analysis model used in this study is a multiple linear regression using SPSS software version 20.0. Based on the results of multiple linear regression, the study found that firm size, profitability, and the board size to the CSR significant negative effect.  Keyword: Firm Size, Profitability, Board size, Corporate Social Responsibility Disclosure and Stakeholder
Co-Authors A.A. Ketut Agung Cahyawan W Aah Nursaah Adi Gilar Nugraha Aditya Sri Wahyuni Afifah, Ghina Najla Afni Rizkiyanti Agus Sholikhan Yulianto Agus Sholikhan Yulianto Amanda Santikah Amelia Puspita Rengganis Amiruddin Amiruddin Amrullah, Rahadian Andini Ekasari Anggi Haerani Anis Setiawati Annisa Cikal Prawina Annisaa Mahirah Aqila Daffa Hakimah Ariq Rahman, Muhammad Aris Supriadi Aulia Nurizki Ayesha Alika Putri Badriah, Sopi Bagas Arya Kumara Bahri Lifaldi Balqis Kazama Kinari Bastian, Elvin Bayu Suseno Berkah Subagyo, Muhammad Bisma, Muhamad Caroline Wibawa Tantianty Clarisa Bunga Lestari Cucu Lestari Dena Aulia Deny Aditya Desi Kurniasari Devani Hasna Luthfiyah Dini Khoirunnisa Dusep Suhendar, Dusep Dwi Putri Ratnasari, Dwi Putri Dwi Septa Mulyani Egasa Leony Eko Supriyanto Enok Nurhayati Enok Nurhayati Erlangga Saputra Ewing Yuvisa Ibrani Fadila Ratna Amalia Faisal Ghiffari Finca, Sabrina Gesila Firhan, Muhammad Fitri Diani Fitriyah Nurhidayah Fuadi, F Gading Dwi Permatasari Galih Fajar Muttaqin Ghiffari, Faisal Haerani, Anggi Haidar Faqih Fadhilah Hasanudin, Agus Ismaya Helmi Yazid Heni Hardianti Heni Indah Pratiwi Hilda Fitriani Hulaemah, Eem Husodo, Dea Larasati Imam Abu Hanifah Ina Indriana Ina Indriana Indana Afiah Indriana, Ina Indyyati Indyyati Intan Asiawati Ira Nisrina Nur Irwati Ismaya Hasanudin, Agus Ita Lestari Khoerunnisa Khoerunnisa Koriatul Hasanah Kurnia, Raisa Nur Kusumawati, Imas Lifaldi, Bahri Lintang Febrianti Lydia Sekar Mustikaning Putri M Sendi Feby Andika M. Sendi Feby Andika Mahirah, Annisaa Manuelia, Lidya Maulidah, Sindi Meutia Meutia, Meutia Meyviva Isnaini Dewi Mikael Valdheerian Barnix Mikdad Nahdawi Mona Selvia Sibuea Muhamad Samudi Samudi Muhammad Arwin Muhammad Arya Pamungkas Muhammad Muharromi Susmay Albani Muhammad Sodri Mulyadi, Roza Mulyasari, Windu Munawar Muchlish Mutiara Anggia Utami Nadya Syafitri Nana Nofianti, Nana Nana Supriatna Nazwa Tiara Aisya Ningrum, Nur Indah Kusuma Nisrina Aulia Pradipta Nopal Alfajri Novandra Muhammaddin Novia Damayanti Novia Damayanti Novita Nurmala Putri Noviyani, Lisma Nurhasanah Nurhasanah Nurhayati Soleha, Nurhayati Nurhayati, Enok Nurindah Febriyani Oktafia Handayani PENDI, PENDI Putra Utama Putri Ayu Nurhalizah Putri Mutira Putri, Laura Cahya Qatrunnada Labibah Rafi Syahrif Rahmi Maulidayana Ramdhani, Dadan Ratih Purnamasari Ratu Careenda Zein Riko Alfiansah Rita Rosiana Rohmat Rohmat Roudhotul Jannah S Sarka, S Sabaruddinsah Sabaruddinsah Salim Assoba Salim Assoba Salma Novalia Sarka S Setyowicaksono, Widhi Shofiyatul Innayah Siti Latiffah Siti Mil Amasita Siti Nurul Azizah Supriadi, Aris Susilawati, Deti Tanfika Radita Putri Tantianty, Caroline Wibawa Tasya Amanda Tenny Badina Thalita Salsabila Tri Lestari Tubagus Ismail Utama, Oktavian Arga Dwi Wanti Indarti Wanti Indarti Waode Dwi Wulandari Widya Nur Bhakti Pertiwi Yanti Yanti Yeni Januarsi