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Journal : Akuntansi Krida Wacana

PENGARUH UMUR PERUSAHAAN, UKURAN PERUSAHAAN, DEWAN KOMISARIS, LEVERAGE, DAN PROFITABILITAS TERHADAP PENGUNGGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2008-2010 Santioso, Linda; Devona, Natasha Caesar
Akuntansi Krida Wacana vol. 12 no. 1 April 2012
Publisher : Akuntansi Krida Wacana

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Abstract

The purpose of this research is to examine the effect of corporate characteristic, consist of company age, firm size, size of board commissioner, leverage, and profitability to corporate sosial responsibility disclosure in corporate annual report. This research can explain the decision making about the corporate sosial responsibility disclosure done by manufacturing companies listed in IDX for the year 2008 – 2010. The data used are in form of annual reports from 30 companies used as sample for the year 2008-2010. The statistical methods use in this research is multiple regressions. The results of this research shows that company age and size of board commissioner have significant effect to corporate sosial responsibility disclosure, while firm size, leverage and profitability have insignificant effect to corporate sosial responsibility disclosure. Keywords : Corporate Social Responsibility Disclosure, Company age, Firm size, Size of board commissioner, leverage, and profitability. 
Analisis Pengaruh Pemilihan Metode Penilaian Persediaan, Ukuran Perusahaan, dan Laba Bersih Terhadap Price Earning Ratio pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2006-2008 Febrianty, Levina; Santioso, Linda
Akuntansi Krida Wacana vol. 11 no. 1 April 2011
Publisher : Akuntansi Krida Wacana

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Abstract

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA Santioso, Linda; Alverianti, Adeline; Daryatno, Andreas Bambang
Akuntansi Krida Wacana VOL. 17 NO. 2 JULI-DESEMBER 2017
Publisher : Akuntansi Krida Wacana

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Tujuan penelitian adalah untuk membuktikan secara empiris perbedaan rata-rata pengungkapan akuntansi sumber daya manusia (ASDM) pada perusahaan financial dan nonfinancial, dan pengaruh ukuran perusahaan, profitabilitas, dan umur perusahaan terhadap pengungkapan ASDM pada perusahaan financial dan nonfinancial yang terdaftar di Bursa Efek Indonesia tahun 2013-2014. Penelitian ini menggunakan sampel 283 perusahaan yang telah diseleksi dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yaitu berupa laporan keuangan dan laporan tahunan yang telah diaudit. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah model regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan mempunyai pengaruh yang signifikan terhadap pengungkapan ASDM, sedangkan profitabilitas dan umur perusahaan tidak mempunyai pengaruh yang signifikan terhadap pengungkapan ASDMKata Kunci: ukuran perusahaan, profitabilitas, umur perusahaan, pengungkapan akuntansi sumber daya manusia
ANALISIS PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KESIAPAN TEKNOLOGI INFORMASI, KEAMANAN DAN KERAHASIAAN TERHADAP MINAT PERILAKU PENGGUNAAN E-FILLING Santioso, Linda; Daryatno, Andreas Bambang; Aristha, Adya Juni
Akuntansi Krida Wacana VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Akuntansi Krida Wacana

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Abstract

The purpose of this research is to determine the effect of perceived usefulness, perceived ease of use, readiness of information technology, security and privacy of the tax payer’s interest to use the e-filling system. The research data covers primary data obtained through questionnaires. The subjects of this research is the taxpayer listed on KPP Pratama Jakarta-Cengkareng. Based on the test results R2 can be concluded that the variation of the variables (perceived usefulness, perceived ease of use, readiness of information technology, security and privacy) are able to explain by 29,2%, while the remaining 70,8% can be explained by other variables which are not included in this research model and the result showed that all independent variables have influence of the tax payer’s interest to use the e-filling system.Keywords: E-filling, Technology Acceptance Model, perceived usefulness, perceived ease of use, readiness of information technology, security and privacy