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Journal : AKMENIKA

Pengaruh Dewan Komisaris dan Komite Audit pada Kualitas Laporan Keuangan Nugrahani, Tri Siwi
AKMENIKA Vol 14, No 1 (2017)
Publisher : Universitas PGRI Yogyakarta

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Abstract

This study aimed to examine the effect of board of directors and the audit committee on the quality of financial reporting. This research was conducted at the company's listing on the Stock Exchange in 2011-2014. The sampling method with purposive sampling and data collection methods with observation. This study tested with multiple regression analysis to test the hypothesis t test with significance of 5 % .
Pengaruh Corporate Social Responsibility (CSR) dan Return on Asset (ROA) pada Good Corporate Governance (GCG) Nugrahani, Tri Siwi
Akmenika: Jurnal Akuntansi dan Manajemen Vol 13, No 1 (2016): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v13i1.1223

Abstract

This study aimed to examine the influence of social responsibility (Corporate Social Responssibility) and profitability (return on assets) on corporate governance (GCG). This study was performed on companies listed in the Stock Exchange in 2011-2013. Sampling method with purposive sampling and data collection methods with observation. This study tested with multiple regression analysis to test the hypothesis t test with significance of 5%.Hypothesis testing results show there is influence of CSR (Corporate Social Responsibility) in GCG with t test of 4.486 with 0.000 significance and ROA affect the GCG with t value of 2.160 with 0.036 significance. These results indicate that the hypothesis 1 and 2 are supported. The higher CSR undertaken by the company the higher the GCG companies, as well as higher profitability (ROA), the higher the GCG. Based on F test of 11.72 with a significance of 0,000 showed jointly between CSR and corporate governance affect the ROA. This suggests the hypothesis 3 is supported. which means jointly CSR and ROA effect on corporate governance. If CSR rose by 1 then GCG will rise 0054, as well as ROA rose by 1 it will increase the GCG of 0.015. Adjusted R2 value of 0.195 which demonstrates the ability of CSR (Corporate Social Responsibility) and profitability (ROA) can explain GCG amounted to 19.50%, while the remaining 80.50% is explained by other variables.
The Effect Corporate Social Responsibility (CSR) And Good Corporate Governance (GCG) To Earning Per Share (EPS) Tri Siwi Nugrahani; Yora Tri Tunggal Dewi
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 1 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i1.2635

Abstract

This study examines Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Earning Per Share (EPS) in Companies Listed in the Jakarta Islamic Index (JII). Corporate Social Responsibility covers the company's activities related to the economy, social, and environment while Good Corporate Governance covers the company's ownership of commissioners, independent commissioners, board of directors, audit committee and audit quality. The research sample was 20 companies at JII during the 2018-2020 period so that the total observations were 60 companies. Data analysis technique with multiple linear regression. The results of the study prove that CSR and GCG in the form of a board of directors have a significant effect on EPS.Keywords: CSR, GCG, EPS
Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan (ROA) Nugrahani, Tri Siwi; Susanti, Lisa; Junaidi; Purnama, Hari; Lestari, Tias Budi
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v22i2.8694

Abstract

The development of the company cannot be separated from governance, especially related to the achievement of financial performance. Similarly, for 45 companies as a sample of this study, using the purposive sample method, namely companies listed on IDX in 2020-2022 and companies that compile Corporate Social Responsibility reports. This study proves that governance such as the board of directors and the audit committee play a significant role in determining the company's strategy, including financial performance. In addition, the corporate social responsibility activities disclosed are also able to affect the company's financial performance. However, corporate governance in the form of independent commissioners and institutional shareholding is not able to affect financial performance. This study is limited to mining companies, so it is necessary to re-test in other sectors to compare whether or not the results are consistent with governance and CSR issues related to financial performance.