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Dampak Corporate Social Responsibility dan Asimetri Informasi terhadap Cost of Equity Capital dengan Kualitas Audit sebagai Variabel Pemoderasi Vianney, Lazarus Suyatno; Nurofik, Nurofik
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 3 No. 2 (2024): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v3i2.2924

Abstract

Purpose: This research aims to examine the influence of corporate social responsibility and information asymmetry on the cost of equity capital with audit quality as a moderating variable. Method: The data analysis technique uses a purposive sampling method. Result: The research results show that corporate social responsibility has no significant effect on the cost of equity capital, while information asymmetry has a positive and significant effect on the cost of equity capital. The results of the moderation effects research show that audit quality is unable to moderate the relationship between corporate social responsibility and the cost of equity capital. Limitation: This research uses state-owned companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. Contribution: Audit quality is also unable to moderate the relationship between information asymmetry and the cost of equity capital.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH (PAD) TERHADAP PERTUMBUHAN EKONOMI DI KABUPATEN JAYAWIJAYA Vianney, Lazarus Suyatno
Jurnal Media Akademik (JMA) Vol. 2 No. 4 (2024): JURNAL MEDIA AKADEMIK Edisi April
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i4.238

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah terhadap Pertumbuhan Ekonomi di Kabupaten Jayawijaya pada periode 2010-2020. Adapun data yang diperoleh dari Badan Pusat Statistik (BPS) Kabupaten Jayawijaya. Analisis yang digunakan dalam penelitian ini adalah analisis regresi sederhana. Berdasarkan hasil analisis diperoleh nilai sig 0,002 < 0,005 dan nilai  4,452 >  1,182 yang menunjukan terdapat pengaruh secara parsial dan signifikan pendapatan asli daerah terhadap pertumbuhan ekonomi, selain itu juga semakin tinggi pendapatan asli daerah maka pertumbuhan ekonomi akan semakin meningkat juga. Dalam meningkatkan pendapatan asli daerah hal yang perlu dilakukan adalahh dengan memaksimalkan sumber daya yang dimiliki agar dapat membiayai segala kegiatan penciptaan infarstruktur atau sarana prasarana daerah.  
Analisis Peran Pemerintah Dan Akademisi Terhadap Pengembangan Usaha Mikro Kecil Dan Menengah (UMKM) Provinsi Papua Pegunungan vianney, Lazarus Suyatno
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.16562

Abstract

This research aims to determine the role of government and academics in the development of micro, small and medium enterprises (MSMEs) in Papua Mountains Province. This study uses a descriptive approach with a quantitative method with a data collection technique, namely distributing questionnaires. The results of this study conclude that the role of the regional government of Papua Mountains Province has a significant influence on the development of micro, small and medium enterprises (MSMEs). Intervention or the role of the regional government, especially in the form of capital assistance, has been proven to have a real positive impact on the progress of MSMEs. Then the role of academics has a significant influence on the development of micro, small and medium enterprises (MSMEs).