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All Journal Jurnal Ilmiah Akuntansi dan Humanika Warmadewa Management and Business Journal (WMBJ) Nusantara Hasana Journal International Journal of Applied Business and International Management
Gusti Ayu Putu Wulan Rahmasari
Mahasaraswati Denpasar University
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Nursing Social Sciences

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP COST OF CAPITAL (COC) DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIEBEL PEMODERASI Wulan Rahmasari, Gusti Ayu Putu
Jurnal Ilmiah Akuntansi dan Humanika Vol 2, No 2: EDISI JUNI 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i2.1670

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility (CSR) terhadap cost of capital (COC), serta kepemilikan institusional sebagai variabel yang memoderasi pengaruh pengungkapan CSR terhadap COC. Penelitian ini menggunakan teknik  purposive sampling dan didapatkan 125 sampel penelitian. Penelitian ini menggunakan MRA (Moderated Regression Analysis) untuk analisis data. Hasil penelitian ini mengindikasikan adanya pengaruh antara pengungkapan CSR terhadap COC. Hal ini menunjukkan bahwa semakin luas pengungkapan CSR maka akan menurunkan COC. Hasil dari analisis MRA menyatakan bahwa Kepemilikan Institusional tidak memoderasi pengaruh CSR terhadap COC. Oleh karena itu, kepemilikan institusional tidak terbukti mampu memperkuat pengungkapan CSR perusahaan untuk memberikan informasi terhadap investor dan secara langsung dapat menurunkan COC. Kata kunci : pengungkapan CSR, COC, Kepemilikan Institusional   ABSTRACT This study aims to determine the effect of disclosure of corporate social responsibility (CSR) towards the cost of capital (COC), as well as the institutional ownership variables that moderate the influence of CSR disclosure to the COC. This study used a purposive sampling technique and obtained 125 samples of the study. This study using MRA (Moderated Regression Analysis) for data analysis. The results of this study indicate an influence of CSR disclosure of COC. This suggests that the more extensive disclosure of CSR it will reduce the COC. The results of the analysis of Institutional Ownership MRA states that did not moderate the effect of CSR on COC. Therefore, institutional ownership is proven to strengthen the company's CSR disclosure to provide information to investors and can directly reduce the COC. Keywords: CSR disclosure, COC, Institutional Ownership
Pengaruh Kinerja Lingkungan, Corporate Governance Pada Pengungkapan Corporate Social Responsibility Wulan Rahmasari Gusti Ayu Putu
Warmadewa Management and Business Journal (WMBJ) Vol. 2 No. 2 (2020)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.2.2.2020.102-111

Abstract

This research examines the influence of environmental performance, institutional ownership, managerial ownership of corporate social responsibility disclosures by using mining companies incorporated in the Indonesia Stock Exchange (IDX) and also listed in PROPER. The sample meets the criteria of research is as much as 55 samples during the period of 2014-2018. The Data available is then processed using multiple regression analysis techniques. The results of the research were seen from the test value of T test that has been done and resulted in significant value that has been shown that environmental performance has an influence on CSR disclosure. Significant results are also obtained in managerial performance variables stating this variable affects CSR disclosures. While the institutional ownership variables have a significant value greater than 0.05 resulting from the outcome, institutional ownership is stated to have no effect on CSR disclosures. Keywords: environmental performance, institutional ownership, managerial ownership and corporate social responsibility disclosure
The Effect of Intellectual Capital and Corporate Governance on The Performance of Village Credit Institutions I Gede Cahyadi Putra; Desy Wedasari; Gusti Ayu Putu Wulan Rahmasari
International Journal of Applied Business and International Management Vol 5, No 3 (2020): December 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (103.275 KB) | DOI: 10.32535/ijabim.v5i3.979

Abstract

The main purpose of this paper is to examine and analyze the effect of intellectual capital and corporate governance on the performance of village credit institutions in Tampaksiring District, Gianyar, Bali. The study population were 32 village credit institutions with 96 respondents. The findings show that there is a positive influence of intellectual capital and corporate governance on the performance of village credit institutions. This indicates that intellectual capital and good corporate governance of village credit institutions, such as human capital, capital structure and relational capital highly will improve the performance of village credit institutions.
PENGARUH MANAJEMEN LABA, KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN DAN KOMITE AUDIT TERHADAP NILAI PERUSAHAAN (Studi Emperis pada Perusahaan Sektor Finansial yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023) Gusti Ayu Putu Wulan Rahmasari; Ni Putu Lia Perdana Sari
Nusantara Hasana Journal Vol. 4 No. 4 (2024): Nusantara Hasana Journal, September 2024
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i4.1240

Abstract

This study examines the effect of earnings management, managerial ownership, independent commissioners and audit committees on firm value using financial sector companies listed on the Indonesia Stock Exchange (IDX). The method used in this study is purposive sampling method and the sample that has met the criteria is 150 samples during the period 2021-2023. The data analysis method in this study uses multiple linear regression analysis techniques. The results showed that earnings management, managerial ownership and audit committee have a negative influence on firm value. In contrast, independent commissioners have a positive influence on firm value.
The Effect of Intellectual Capital and Corporate Governance on The Performance of Village Credit Institutions I Gede Cahyadi Putra; Desy Wedasari; Gusti Ayu Putu Wulan Rahmasari
International Journal of Applied Business and International Management Vol 5, No 3 (2020): December 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v5i3.979

Abstract

The main purpose of this paper is to examine and analyze the effect of intellectual capital and corporate governance on the performance of village credit institutions in Tampaksiring District, Gianyar, Bali. The study population were 32 village credit institutions with 96 respondents. The findings show that there is a positive influence of intellectual capital and corporate governance on the performance of village credit institutions. This indicates that intellectual capital and good corporate governance of village credit institutions, such as human capital, capital structure and relational capital highly will improve the performance of village credit institutions.
Co-Authors Desy Wedasari I Gede Cahyadi Putra Ni Putu Lia Perdana Sari