JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi

ASSETS PRODUCTIVITY AND COMMUNITY HEALTH ACTIVITIES DISCLOSURES ON MANUFACTURING COMPANIES

Adam, Helmy (Unknown)
Sari, Kristina Mevita (Unknown)

Article Info

Publish Date
10 Dec 2009

Abstract

This study aims to describe and analyze various public health activities that are revealed in the annual publications of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2017-2018. Base on 93 companies that were observed, 84 companies (95.2%) had disclosed their public health activities, while 9 companies (4.8%) did not make any consecutive disclosures for 2 (two) years. The results of this study also indicate that, disclosure of aspects of public health was influenced by Return on Assets (ROA) which means that public health programs are influenced by the productivity of company assets in generating profits.

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Journal Info
JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Website

Abbrev

jrak

Publisher

Universitas Islam 45 Bekasi

Subject

Economics, Econometrics & Finance

Description

JRAK is a peer review journal published twice a year (February and Augst) by Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Islamic University of 45 (UNISMA). JRAK addresses the broad area of Financial Accounting, Public Accounting, Syariah Accounting, computerization accounting and Tax ...