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All Journal Jurnal Bina Akuntansi Journal of Social Research
Yanti Yanti
Universitas Tarumanagara
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Uskad Liana Susanto; Yanti Yanti; Viriany Viriany; Henny Wirianata
Jurnal Bina Akuntansi Vol 7 No 2 (2020): Jurnal Bina Akuntansi Vol.7 No.2 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v7i2.80

Abstract

Abstract: The purpose of this research was to obtained empirical evidence about the influence of subjective norms, behavioral control, and expectations for the results of the interest of accounting students to take USKAD. Samples were taken by purposive sampling technique. Data were obtained through questionnaires. Respondents in this research were 2015 and 2016 Faculty of Economics Tarumanagara University accounting students. Data from the questionnaires were processed using the Smart-PLS program version 3.2.8. The results of the research showed subjective norms, behavioral control, and expectations for the results have significant influence towards the interest of accounting students to take USKAD.
Disclosure of Sustainability Reports in Basic Materials and Energy Sector Companies Meliana Surjati; Yanti Yanti
Journal of Social Research Vol. 2 No. 9 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i9.1364

Abstract

The primary objective of this study was to investigate the interplay between profitability, size, age, and board diversity concerning the disclosure of sustainability reports within the basic material and energy sector of the Indonesia Stock Exchange (IDX). To achieve this, the research employed the purposive sampling technique. The study focused on 20 companies operating within the basic material and energy sector, analyzing data spanning from 2019 to 2021. In total, 60 datasets were meticulously processed using the widely recognized SPSS software. Upon analyzing the data, a noteworthy pattern emerged. Specifically, the study revealed a statistically significant positive relationship between profitability and the extent of sustainability report disclosure. Contrary to expectations, the research findings did not establish any substantial influence stemming from firm size, company age, or board diversity on the level of sustainability reporting. In essence, while profitability appears to serve as a driving force behind increased sustainability report transparency, other factors such as firm size, age, and board diversity do not exhibit a discernible impact in this particular context.
Co-Authors Henny Wirianata Jeremy, Viriany Liana Susanto Meliana Surjati