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All Journal Jurnal Keuangan dan Perbankan BAKI (Berkala Akuntansi dan Keuangan Indonesia) Media Mahardhika Jurnal Analisa Akuntansi dan Perpajakan Jurnal Online Insan Akuntan Jurnal Riset Akuntansi Aksioma JASF (Journal of Accounting and Strategic Finance) Jurnal Abdimas Sangkabira Jurnal Abdi Masyarakat Indonesia Peka: Jurnal Pengabdian Kepada Masyarakat J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi dan Keuangan International Journal of Organizational Behavior and Policy Jurnal Akuntansi Kontemporer
Rr. Puruwita Wardani
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Halim, Jenny Puspita; Lindrawati, Lindrawati; Wardani, Rr. Puruwita
Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i2.2567

Abstract

In managing its operating activities, company are not only oriented toward profit but it also needs to be committed to be ethic, operate legally and contribute to increase the quality of its employee’s life, local communities, and the wider community. The company would made the disclosure to obtain recognition of certain parties and it can be through Corporate Social Responsibility Disclosure (CSR) which is disclose in annual report. The company that have good CSR disclosure will be responded positively by investors through in-creased share price. They are also supported by institusional ownership, it would be better. Therefore, this studyaim to examine insti-tusional ownership as a moderating variable between CSR disclosure to firm value. The research design using a quantitive approach to test hypotesis of the influance of CSR disclosure to firm value with institusional ownership as a moderating variable. This study’s object is the companies which is listed on Indonesian Stock Exchange from 2010-2012. The data collecting method is using documentation method. Data analysis technique is multiple regression analysis using Moderated Regression Analysis (MRA). The result of this study show a significant positive effect for CSR disclosure to firm value. Meanwhile, institusional asmoderating variable was unable strengthen CSR disclosure to firm value.
PENERIMAAN PERILAKU DISFUNGSIONAL AUDIT: PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR (SURVEY PADA KAP DI KOTA SURABAYA) Hermanto, Benedicta Angelina Budi; Hariyanto, Simon; Wardani, Rr. Puruwita
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2612

Abstract

Dysfunctional audit behavior is a deviant behavior by an auditor which may affect either directly or indirectly the audit quality. One of many ways to improve the audit quality is decreasing the dysfunctional audit behavior. The first step for initiating the efforts to decrease the dysfunctional audit behavior is knowing the factors that caused auditors will accept such behavior. This study aims to examine and obtain empirical evidence about the influence of auditor’s personal characteristics such as performance, locus of control, and turnover intention to the acceptance of dysfunctional audit behavior. Population of this study is auditors who work in public accountant firms in Surabaya. Based on website of Institut Akuntan Publik Indonesia (IAPI), there are 44 public accountant firms in Surabaya in 2013. Data collection techniques used in this study was convinience sampling. Sample of this study was 50 auditors. Data used in this study was primary data in the forms of questionnaire and the results processed using multiple linier regression model. The results showed that the locus of control has a positive effect on the acceptance of dysfunctional audit behavior, while performance and turnover intention do not affect the acceptance of dysfunctional audit behavior
Co-Authors Bernadetta Diana Nugraheni Budianto Tedjasuksmana Christian Lie Ester Sabatini Halim, Jenny Puspita Hariyanto, Simon Hartanto, Susanna Hendra Wijaya Hermanto, Benedicta Angelina Budi Julius F Nagel Lidya Ratnasari Tejosaputra Lindrawati Lindrawati P. Julius F. Nagel Sabatini , Ester Sabatini, Ester Selano, Elysabet Christy Diandra Susanna Hartanto Susanna Hartanto Susanna Hartanto Susanna Hartanto Thomas Aquinas Wijanarko Toto Warsoko Pikir Toto Warsoko Pikir Venessa Angelin Yermia Djamal Vivian Angelina Soegiharto Wibowo Vivian Angelina Soegiharto Wibowo Vivian Angelina Soegiharto Wibowo Wibowo , Vivian Angelina Soegiharto Wijanarko, Thomas Aquinas