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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah)
Kartika Hendra Titisari
Universitas Islam Batik Surakarta, Surakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Penerapan Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Safira Putri Cahyaningrum; Kartika Hendra Titisari; Agni Astungkara
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.1012

Abstract

The purpose of this analysis is to investigate whether good corporate governance and corporate social responsibility have an influence on the financial performance of a Manufacturing company that are registered on the Indonesia Stock Exchange. This study provides an overview of the affect of corporate governance and corporate social responsibility on a corporation’s financial performance. And in  this case, institutional assets, independent commissioners, and audit committees are used to assess corporate governance. Quantitive method with purposive sampling use in this study. A sampel of 37 manufacturing companies was obtained from the above sampling, with a total of 155 observations reported on the Indonesia Stock Exchange during 2017 until 2021. The multiple linear regression analysis system is used in this data analysis technique. The findings revealed that corporate governance as proxied through  of institutional assets had no large influence on the financial performance. Futher findings revealed that corporate governance as proxied through the audit committee had no large influence on the financial performance of the company. Meanwhile, corporate governance as proxied through the independent board of commissioners has a large affect on a company’s financial performance. The fndings above also revealed that corporate social responsibility has a no discernible affect on the company’s financial performance.
The Influence of Regional Asset Management, HR Competence, and Utilization of Information Technology on the Quality of Financial Reports (Case Study at the Surakarta City Tourism Office) Heri Kusmariyanto; Kartika Hendra Titisari; Agni Astungkara
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.675

Abstract

The financial statements presented must have the quality of information as contained in the principles and applicable laws. To maintain the quality of financial reports, it is necessary to manage regional assets, human resource competencies, and use information technology. This study aims to determine the effect of regional asset management, human resource competence, and the use of information technology on the quality of financial reports. This research is quantitative. The population consists of 35 employees of the Surakarta City Tourism Office. The number of samples is 35 people with saturated sampling technique. The data analysis technique used multiple linear regression analysis. This research is indicated by the results of Result of t count > t table (3.327 > 2.040), sig. of 0.002 < 0.05, meaning that the management of regional assets affects the quality of financial reports at the Surakarta City Tourism Office. Hypothesis 1 is proven true. The result of t count > t table (2,453 > 2,040), sig. of 0.020 < 0.05, it means that H2 is accepted, meaning that human resource competence affects the quality of financial reports at the Surakarta City Tourism Office. Hypothesis 2 is proven true. The result of t count > t table (2,159 > 2,040), sig. of 0.039 < 0.05, meaning that the use of information technology affects the quality of financial reports at the Surakarta City Tourism Office. Hypothesis 3 is proven true.
Co-Authors Agni Astungkara Heri Kusmariyanto Safira Putri Cahyaningrum