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All Journal GEMA EKONOMI Innovative: Journal Of Social Science Research
Nursadrina, Athirah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Penerapan Teori Keagenan Dalam Analisis Kinerja Keuangan Daerah Terhadap Belanja Modal Untuk Pelayanan Publik Urip Wardoyo, Dwi; Nursadrina, Athirah; Pungky Susanta, Christina; Puspita, Rima
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to measure financial performance based on the analysis ratio of finance to capital expenditure in the West Java region in 2021. The test was conducted in 27 counties/cities of West Java using quantitative analysis with simple regression. Financial performance analysis using the independence ratio calculation, effectiveness, and efficiency. Capital expenditures for public services are Measured utilizing the amount of capital expenditure for public services in the budget. The results showed that the independence and effectiveness ratios significantly positively affect capital spending for public services in counties/cities of West Java. Therefore, local governments are expected to prioritize local government financial performance to increase local capital expenditures
Penerapan Teori Keagenan Dalam Analisis Kinerja Keuangan Daerah Terhadap Belanja Modal Untuk Pelayanan Publik Urip Wardoyo, Dwi; Nursadrina, Athirah; Pungky Susanta, Christina; Puspita, Rima
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to measure financial performance based on the analysis ratio of finance to capital expenditure in the West Java region in 2021. The test was conducted in 27 counties/cities of West Java using quantitative analysis with simple regression. Financial performance analysis using the independence ratio calculation, effectiveness, and efficiency. Capital expenditures for public services are Measured utilizing the amount of capital expenditure for public services in the budget. The results showed that the independence and effectiveness ratios significantly positively affect capital spending for public services in counties/cities of West Java. Therefore, local governments are expected to prioritize local government financial performance to increase local capital expenditures
Pengaruh Foreign Ownership, Age Diversity, dan Tenure Diversity Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Nursadrina, Athirah; Inawati, Wahdan Arum
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (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.v4i4.14339

Abstract

Tingginya persaingan di dunia bisnis membuat perusahaan melakukan segala cara untuk memperoleh laba sebesar-besarnya, tanpa terkecuali mengeksploitasi lingkungan mereka beroperasi yang kemudian menyebabkan kerusakan. Sehingga perusahaan perlu bertanggungjawab terhadap lingkungan dan juga masyarakat dengan mengungkapkan tanggung jawab sosial perusahaan. Penelitian ini memiliki tujuan guna menguji pengaruh foreign ownership, age diversity, dan tenure diversity terhadap pengungkapan CSR pada perusahaan manufaktur yang terdaftar di BEI periode 2020-2022. Sampel pada penelitian ditentukan melalui teknik purposive sampling serta didapatkan 126 sambel yang berasal dari 42 perusahaan untuk periode 2020-2022. Analisis yang digunakan ialah regresi data panel dengan menggunakan Eviews 12. Hasil penelitian ini memperlihatkan bahwa foreign ownership, age diversity, dan tenure diversity secara simultan berpengaruh terhadap pengungkapan CSR. Secara parsial foreign ownership berpengaruh positif terhadap pengungkapan CSR, age diversity berpengaruh negatif terhadap pengungkapan CSR, dan tenure diversity tidak berpengaruh terhadap pengungkapan CSR.
Co-Authors Pungky Susanta, Christina Puspita, Rima Urip Wardoyo, Dwi Wahdan Arum Inawati