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Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 3 Documents
 1 
Search results for , issue "Volume 10, Nomor 3, Tahun 2021" : 3 Documents clear
“DAMPAK TANGGUNG JAWAB SOSIAL PERUSAHAAN (CSR) DAN TATA KELOLA PERUSAHAAN (GCG) TERHADAP KINERJA KEUANGAN MENGGUNAKAN MANAJEMEN LABA SEBAGAI VARIABEL MEDIASI“ (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2019” Irfan Herdiansyah; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 3, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This scientific paper aims to examine the Impact of Corporate Social Responsibility (CSR) and Corporate Governance (GCG) on Financial Performance Using Profit Management as a Mediation Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange 2018-2019). The background of this research is because financial performance is one of the indicators that can be used to measure whether a company is getting the expected profit and to fulfill its obligations to investors in order to achieve company goals. Two factors that affect the company's financial performance are corporate social responsibility (CSR) and corporate governance mechanisms (GCG). Earnings management which is used as a mediating variable in this study was chosen because it can describe the asymmetry of information about the state of the company between the owner (principal) and management (agent) where management does not provide true information about the condition of the company. This study shows that corporate social responsibility (CSR) and corporate governance (GCG) have a positive influence on financial performance, corporate social responsibility (CSR) has a positive effect on earnings management, and earnings management has a negative effect on management. profit.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DALAM DIMENSI LINGKUNGAN, KOMUNITAS, PASAR DAN TEMPAT KERJA PADA PERUSAHAAN PERUSAHAAN INDEKS LQ-45 YANG TERDAFTAR DI BEI TAHUN 2017-2019 Cintya Trisanty; Imam Ghozali
Diponegoro Journal of Accounting Volume 10, Nomor 3, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to investigate disclosure of environmental, community, marketplace and workplace dimension of CSR on financial perfomance. The population in this study consists of all Indeks LQ-45  companies listed on Indonesia Stock Exchange (IDX) for the 2017-2019 period. Sample determined with purposive sampling method. Total sample of this research is 78 companies. The method of analysis in this study used multiple regression analysis. The results show that environmental and community dimension of CSR has positive impact to financial perfomance. Furthermore, we found no significant impact of marketplace and workplace dimension of CSR on financial perfomance.
PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH DENGAN SISTEM PENGUKURAN KINERJA SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Organisasi Perangkat Daerah Kota Bukittinggi) Nadhira, Hafifah Hasya; Rohman, Abdul
Diponegoro Journal of Accounting Volume 10, Nomor 3, Tahun 2021
Publisher : Diponegoro Journal of Accounting

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Abstract

This aim of thif research is to examine the effect of internal control system on the organizational performance of regional apparatus with performance measurement system as a mediating variable in OPD Bukittinggi City. The dependent variable in this research is the organizational performance of regional apparatus. While the independent variable is internal control system also performance measurement system as a mediating variable.The sampling method used is purposive sampling. The sample in this research amounted to 115 respondents who are civil servants (PNS) in Bukittinggi City. The type of data used in this research is primary data by distributing questionnaires to respondents. Data analysis techniques used are simple linear regression analysis and path analysys processed using SPSS.The results showed that: (1) the intenal control system directly affects has a positive and significant effect on the performance of regional apparatus organizations in OPD Bukittinggi City,(2) the performance measurement system has a positive but insignificant effect on the performance of regional apparatus organizations in OPD Bukittinggi City, and (3) the internal control system indirectly has a positif but insignificant effect on the performance of regional apparatus organizations through the performance measurement system in OPD Bukittinggi City. This indicates that the performance measurement system is unable to mediate in the relationship between the internal control system and the performance of regional apparatus organizations.

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