Tjahjaning Poerwati
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PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, LEVERAGE DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Retno Wati, 13.05.52.0010; Poerwati, Tjahjaning
Students Journal of Accounting and Banking Vol 6, No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students Journal of Accounting and Banking

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Abstract

The purpose of this study is to examine the influence of Industry Classification, Firm Size, Liquidity, Solvency, Profitability, Leverage, and size of Board of Commissioner to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Industry Classification, Firm Size, Liquidity, Solvency, Profitability, Leverage, and size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2012-2015. Samples were 356 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis. The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Leverage, Profitability and size of Board of Commisioner, while for Industry Classification, Liquidity and Solvency not have significant influence to the Corporate Social Responsibility Disclosure.Keywords: Industry Classification, Firm Size, Liquidity, Solvency, Proftitability, Leverage, Size of Board of Commissioner, Corporate Social Resposibility Disclosure
PENGARUH COPRORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia Periode 2015-2017) Setyowati, 15.05.52.0327; Poerwati, Tjahjaning
Students' Journal of Accounting and Banking Vol 8 No 1 (2019): Vol. 8 No. 1 April 2019
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of Corporate Social Responsibility, Good Corporate Governance is proxied by independent commissioners and audit committees, profitability to the value of companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample in this study is a basic industrial and chemical manufacturing company listed on the Indonesia Stock Exchange for the period 2015-2017 using purposive sampling. The analytical method used is multiple linear regression analysis. Based on the results of data processing, it was found that the disclosure of corporate social responbility (CSR) variables was statistically significant positive effect on firm value. GCG proxied by independent commissioners statistically has a negative effect not significantly on Corporate Value while GCG proxied by the Audit Committee has a significant positive effect on Corporate Values and Profitability variables have a significant negative not significantly effect on firm value.
PENGARUH TIPE INDUSTRI, UKURAN PERUSAHAAN, LIKUIDITAS, SOLVABILITAS, PROFITABILITAS, LEVERAGE DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Retno Wati, 13.05.52.0010; Poerwati, Tjahjaning
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

The purpose of this study is to examine the influence of Industry Classification, Firm Size, Liquidity, Solvency, Profitability, Leverage, and size of Board of Commissioner to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Industry Classification, Firm Size, Liquidity, Solvency, Profitability, Leverage, and size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2012-2015. Samples were 356 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis. The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Leverage, Profitability and size of Board of Commisioner, while for Industry Classification, Liquidity and Solvency not have significant influence to the Corporate Social Responsibility Disclosure.Keywords: Industry Classification, Firm Size, Liquidity, Solvency, Proftitability, Leverage, Size of Board of Commissioner, Corporate Social Resposibility Disclosure
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, KEPEMILIKAN SAHAM PUBLIK, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013-2015 Desiana Indriyawati, 13.05.52.0062; Poerwati, Tjahjaning
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to examine the effect of leverage, liquidity, profitability, public stock ownership, company size and age of the company on the disclosure of the completeness of financial statements of companies listed on the IDX period 2013-2015. The population in this study are companies listed on the Indonesia Stock Exchange during the period 2013-2015. Sampling in this study using purposive sampling method, so that the number of companies included in the sample criteria as many as 263 companies. Data analysis method used in this research is multiple linear regression analysis. The result of the research shows that leverage variable has positive effect not significant to the completeness of financial statement disclosure. liquidity has no significant negative effect on the completeness of the disclosure of financial statements. Profitability variable has a no significant positive effect on the completeness of financial statement disclosure. The variable of public share ownership has negative effect not significant. The size of the company has a significant negative effect on the completeness of the disclosure of financial statements. Company age variable have positive effect not significant to completeness of financial statement disclosure.Keywords: Disclosure of Financial Statement Completion, Leverage, Liquidity, Profitability, Public Ownership of Shares, Company Size, Age of Company
PENGARUH PENGUNGKAPAN CSR, KEPEMILIKAN INSTITUSIONAL, DIVERSIFIKASI, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Study Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2013-2015) Wahyu Tri Setyoasri, 13.05.52.0200; Poerwati, Tjahjaning
Students' Journal of Accounting and Banking Vol 6 No 2 (2017): Vol. 6 No. 2 Edisi Oktober 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aims to analyze the influence of CSR disclosure, institutional ownership, diversification, capital structure, and firm size on the company's financial performance. In this study the sample used is manufakturing companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015. Sampling technique in this research use purposive sampling. The technique of data testing using multiple linear regression analysis. The result of analysis shows that CSR variable has an effect on to company financial performance. Institutional ownership affects the company's financial performance. Diversification does not affect the company's financial performance. Capital Structure affect the financial performance of the company. The size of the company affects the financial performance of the company.Keywords: CSR, Institutional Ownership, Diversification, Capital Structure, and Firm Size, Corporate Financial Performance