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All Journal Jurnal Riset Akuntansi Kontemporer Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Eddy Budiono
Universitas Telkom
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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PENGARUH KOMISARIS INDEPENDEN, REPUTASI KAP, PERSISTENSI LABA, DAN STRUKTUR MODAL TERHADAP KUALITAS LABA (STUDI PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2009-2013) Marisatusholekha Marisatusholekha; Eddy Budiono
Bina Ekonomi Vol. 19 No. 1 (2015)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (821.921 KB) | DOI: 10.26593/be.v19i1.1366.53-70

Abstract

This reseacrh aims to know the influence of independent board of commisioner, CPA firm’s reputation, earnings persistence, and capital structure on earnings quality. This research is classified as descriptive verificative causality research. The population of this research is all telecommunication sub-sector companies listed on the Indonesia Stock Exchange in 2009 to 2013. Employing purposive sampling technique with specific criteria, this study uses four telecommunication companies. Data is analyzed using multiple regression analysis. Independent board of commissioner, earnings persistence, capital structure, and earnings quality are measured by ratio scale. CPA firm’s reputation is measured and by using nominal scale and converted into dummy variable. Earnings quality is mesured by earnings response coefficient. The result of this research is that, either simultaniously or partially, all independent variables have no significant influence on the earnings quality.
KEPEMILIKAN SAHAM PUBLIK DAN RETURN ON ASSETS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Shifa Putri Hamdani; Willy Sri Yuliandari; Eddy Budiono
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.544 KB) | DOI: 10.23969/jrak.v9i1.368

Abstract

The Corporate Social Responsibility (CSR) in the company recently is not only based on the single bottom line which depends only on the financial condition, but also on the triple bottom line which also depends on the financial condition, environment and society. This study aims to get empirical evidence about the influence of public ownership and Return on Assets (ROA) on the disclosure of Corporate Social Responsibility. The object of the research is a service company listed on the Indonesia Stock Exchange in 2014-2015. Collection methods used in this research is the data sourced in an annual report published by the Indonesia Stock Exchange. The collection of samples used is purposive sampling technique. Total sample of this research are 9 service companies listed in Indonesia Stock Exchange in 2014-2015. Simultaneously, public ownership and ROAgave significant effect to CSR disclosure. Partially, public ownershipgave adversely affect to the direction of CSR disclosure. ROA effect with positive direction towards CSR.
Co-Authors Marisatusholekha Marisatusholekha Shifa Putri Hamdani Willy Sri Yuliandari