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All Journal Journal of Applied Management and Accounting Science (JAMAS) Journal Research of Accounting
Komang Krishna Yogantara
Fakultas Bisnis dan Sosial Humaniora, Universitas Triatma Mulya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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MINAT INVESTASI MAHASISWA DI PASAR MODAL DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Komang Krishna Yogantara
Journal of Applied Management and Accounting Science Vol. 2 No. 2 (2021): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v2i2.42

Abstract

The purpose of this study is to determine the effect of investment motivation on student investment interest, to determine the effect of investment knowledge on student investment interest, to determine the effect of minimum investment capital on student interest. The population in this study were 192 students of the Accounting Study Program, Faculty of Business & Social Humanities, Triatma Mulya University in the 2019/2020 academic year. The sampling method was purposive sampling. The number of samples obtained was 156 samples. The test instruments were analyzed using validity and reliability tests. The data analysis technique used is the classical assumption test, multiple linear regression test, t test and F test. The results of this study are that investment motivation (X1) has a positive effect on student investment interest, investment knowledge (X2) has a positive effect on student investment interest. , the minimum investment capital (X3) has a negative effect on student investment interest.
PENGARUH KOMPONEN PENGENDALIAN INTERN TERHADAP EFEKTIVITAS PEMBERIAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DI KABUPATEN TABANAN Desak Made Widya Paramitha Swari; Komang Krishna Yogantara; I Putu Agus Atmaja Negara
Journal Research of Accounting Vol. 2 No. 2 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.321 KB) | DOI: 10.51713/jarac.v2i2.32

Abstract

This study aims to analyze the influence of the control environment, risk assessment, control activities, information and communication, and monitoring of the effectiveness of credit granting at the Village Credit Institution (LPD) in Tabanan Regency. Data collection methods are done by observation, interviews, and questionnaires. The number of respondents in this study was 50 respondents, in distributing questionnaires using purposive sampling technique. Based on the F test used to test whether the regression model used is fit, if the significant value> α = 0.05 then the hypothesis is rejected, which means the regression model is not fit. If the significant value <α = 0.05, the hypothesis is accepted, which means the fit regression model. F test results show a significant value of 0,000 which means less than 0.05 then the hypothesis is accepted, which means five independent variables namely the control environment (X1), risk assessment (X2), control activities (X3), information and communication (X4) and monitoring (X5), simultaneously have a positive effect on the dependent variable, namely the effectiveness of credit (Y). Likewise with the t test, if a significant level of t α α = 0.05 H0 is rejected and H1 is accepted, if a significant level of t> α = 0.05 H0 is accepted and H1 is rejected. From the results of the t test it can be seen that five independent variables namely the control environment (X1), risk assessment (X2), control activities (X3), information and communication (X4) and monitoring (X5), have a partially positive effect on the dependent variable namely the variable the effectiveness of granting credit (Y) because it has a significantly smaller value of 0.05.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ni Luh Mira Handayani; Komang Krishna Yogantara; Made Christin Dwitrayani
Journal Research of Accounting Vol. 3 No. 1 (2021): Journal Research of Accounting
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.189 KB) | DOI: 10.51713/jarac.v3i1.44

Abstract

This study was conducted to determine the effect of firm size, profitability and leverage on CSR disclosure in manufacturing companies in Indonesia. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with a total of 61 companies that meet the research criteria that have been set. The measurement of corporate social responsibility is based on the Global Reporting Index (GRI) version 4.0 category which is seen in the company's annual financial report. The research method used is quantitative research with data analysis using multiple linear regression analysis processed with the SPSS 25 statistical program. The results of this study indicate that CSR practices and disclosures as accounting coverage areas are significantly influenced by company size and company profitability. Leverage does not affect the company's CSR disclosures.
Co-Authors Desak Made Widya Paramitha Swari I Putu Agus Atmaja Negara Made Christin Dwitrayani Ni Luh Mira Handayani