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INDONESIA
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Published by Universitas Medan Area
ISSN : 24433071     EISSN : 25030337     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor receives scientific articles of empirical research and theoretical studies related to accounting and business sciences that certainly have never been published. Jurnal Akuntansi dan Bisnis is managed by Accounting Study Program, Faculty of Economics, University of Medan Area, published twice a year in May and November.
Arjuna Subject : -
Articles 12 Documents
 1   2 
Search results for , issue "Vol 3, No 2 (2017): November" : 12 Documents clear
PENGARUH PENDAPATAN PERKAPITA, INVESTASI DAN INFLASI TERHADAP KEMISKINAN DI PROVINSI SUMATERA UTARA Hastina Febriaty; Nurwani Nurwani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i2.1235

Abstract

In this research was discusses the influence of per capita income, investment and inflation on poverty in North Sumatra Province. The purpose of this research is to know the influence of per capita income, investment and inflation on poverty in North Sumatera province partially and simultaneously, and the variable that has dominant influence to poverty in North Sumatera Province. Sources of data used are secondary data taken from the Central Bureau of Statistics and Bank Indonesia from 2001 to 2015.Teknik analysis used in this study is multiple linear regression analysis using e-views program 8.1 and perform testing of classical assumptions and using hypothesis testing simultaneously (F) and partial (t).The results showed that partially per capita income had negative and significant effect to poverty in North Sumatera Province. Investment had negative and insignificant effect on poverty in North Sumatera Province while Inflation had positive and insignificant effect on poverty in North Sumatera Province. Simultaneously per capita income, investment and inflation affect poverty in North Sumatera ProvinceKeywords: Per capita Income, Investment, Inflation and Poverty
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DITINJAU DARI KARAKTERISTIK PERUSAHAAN Rachyu Purbowati; Rita Mutiarni
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i2.1236

Abstract

Corporate social responsibility (CSR) is an action or concept undertaken by the company (according to the ability of the company) as a form of social or environmental responsibility where the company is located. This study aims to determine the effect of corporate characteristics on CSR disclosure either partially or simultaneously. This research includes explanatory research. The population used in this study is the company is listed on the Indonesia Stock Exchange in 2015. Samples taken in this study as many as 50 manufacturing companies listed on the BEI in 2015 that have been published. From the result of the research, it is known that partially Corporate Size Variable (X1) has significant influence to corporate social responsibility disclosure (CSR) (Y) level on Indonesian Stock Exchange company. While the Company Profile Variable (X2), Size Variable of Board of Commissioner (X3), Variable Concentration of Ownership (X4) have no significant influence to corporate social responsibility disclosure (YR) at Indonesian Stock Exchange. While simultaneous variable of Company Size (X1), Company Profile (X2), Size of Board of Commissioner (X3) and Concentration of Ownership (X4) have significant influence to corporate social responsibility disclosure (CSR) (Y). Variable Size Company (X1) has the most dominant influence on the disclosure of Corporate Social Responsibility (CSR) (Y).Keywords: Characteristics, Environment, Corporate Social Responsibility

Page 2 of 2 | Total Record : 12

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