Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Perbankan, Manajemen dan Akuntansi
IPutu Ariawan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Pengungkapan Praktek Anti Korupsi Pada Sustainability Report Terhadap Going Concern dengan Composite gcg Sebagai Variabel Moderasi (studi kasus pada perbankan indonesia tahun 2015 _ 2018) IPutu Ariawan; Haryono Umar
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 5 No 1 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v5i1.126

Abstract

This study was conducted to test and analyze the Effects of Disclosure of Anti-Corruption Practices to Going Concern and the Effects of Composite GCG as Variable Moderation on Disclosure of Anti-Corruption Practices towards Going Concern. This Quantitative research uses secondary data with a total sample of 39 general banking companies listed on the Indonesia Stock Exchange in the period 2015 - 2018 that meet the criteria sample. Data obtained by purposive sampling method. Hypothesis testing using PLS-SEM analysis tools, using Model PLS-SEM with the Moderation Effect Product Indicator Approach contained in the WrapPLS 6.0 Program.The results of this study showed the Disclosure of Anti-Corruption Practices in Sustainability Report had no effect to Going Concern, while the effect of GCG Composite as Variable Moderation weakened the relationship of Disclosure of Anti-Corruption Practices on Sustainability Report towards Going Concern. Good implementation of GCG makes disclosure of Anti-Corruption Practices not a concern for investors in investing
Co-Authors Haryono Umar