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PENGARUH CORPORATE SOCIAL RESPONSIBILITY , UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN PROFITABILITAS TERHADAP EARNINGS RESPONSE COEFFICIENTS Studi Empiris pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesia Periode 2010-2019. Ita Kusumawati; Muhammad Zilal Hamzah; Agustina Suparyati; Swanto Sirait
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 1 (2021): April
Publisher : Universitas Pelita Harapan

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Abstract

This research aimed to examine the effect of Corporate Social Responsibility (CSR), Firm Size, Capital Structure, and Profitability to Earnings Response Coefficient (ERC). This matter caused by Corporate Social Responsibility (CSR) become responsibility to company in improving care for environment and social. It certainly can change the financial structure in some company and it may change the way of thinking the investor will react to this matter. In this study the number of samples used in this study were 15 companies in the period 2010 to 2019. The method used is the panel data regression method by E-views 10 program. The analysis result show that together Corporate Social Responsibility (CSR), Firms Size, Capital Structure, and Profitability simultaneously affect the Earnings Response Coefficient (ERC). Partial test show that Corporate Social Responsibility (CSR), Size, Capital Structure, and Profitability affect the Earnings Response Coefficient (ERC).
DAMPAK EFEKTIVITAS DAN EFISIENSI BELANJA PEMERINTAH DAERAH SEKTOR KESEHATAN DAN EKONOMI TERHADAP KESEJAHTERAAN MASYARAKAT DI PULAU JAWA Gigih Surya Prakasa; Agustina Suparyati
Media Ekonomi Vol. 30 No. 1 (2022): April
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i1.10133

Abstract

This study aims to analyze the effectiveness and efficiency of regional government spending in the health and economic sectors to public welfare on the island of Java. The effectiveness of regional spending in the health and economic sectors is measured by the achievement of Minimal service standards of health and the realization of regional spending on gross regional domestic income, while the efficiency of regional spending is measured by the realization of regional expenditures on the Regional Budget. This research was designed as a research with a quantitative approach. The public welfare which is the dependent variable in this study is measured through the Human Development Index. This data research use sample of 99 regencies/cities in West Java, Central Java, and East Java during 2012-2016 sourced from the Ministry of Finance, the Central Statistics Agency, and the Provincial Health Office. The analysis was carried out through a panel data regression model with a Fixed Effect Model approach. The results of the analysis show that the achievement of Minimal Service Standards of Health and Regional Expenditures on Gross Regional Domestic Revenue has a positive effect on the growth of the Human Development Index, while the realization of local government spending on the Regional Revenue and Expenditure Budget has a negative effect on the growth of the Human Development Index. It is necessary to make improvements to the indicators of Minimal Service Standards in the Health sector. In addition, regional government spending needs to be encouraged for spending that has a direct effect on increasing the Human Development Index
DETERMINASI TINGKAT KEMANDIRIAN FISKAL 62 KABUPATEN TERTINGGAL DI INDONESIA Nurhayati; Sri Yani Kusumastuti; Nur Hidayatullah; Agustina Suparyati
Media Ekonomi Vol. 30 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i2.14986

Abstract

This study aims to see the determination of regional fiskal independence in 62 underdeveloped districts in Indonesia. This research data was obtained from secondary with a sample of 62 underdeveloped districts in Indonesia from the period 2014-2019. This research uses a Multiple Linear Regression analysis tool with panel data. The test results show that those that have a sign that is in accordance with expectations and statistically significant are economic growth and local revenue with an error rate of 5%, then H1 and H3 are accepted. While the poverty rate has no effect on the fiscal independence of 62 underdeveloped districts in Indonesia, H2 is rejected. The results of this study are expected to contribute to research on regional development and sustainable development in Indonesia, especially for studies on how to reduce the backwardness of districts in Indonesia.