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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 23 Documents
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Search results for , issue "Volume 3, Nomor 1, Tahun 2014" : 23 Documents clear
PENERAPAN DAN FUNGSI MANAJEMEN RISIKO FLUKTUASI HARGA BATU BARA BERDASARKAN ISO 31000 (Studi Kasus pada Perusahaan Distributor Alat Berat PT X) Aqmarina Awalianti; Jaka Isgiyarta
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This paper examines the implementation and the advantage of risk management based on ISO 31000. This research focuses on the implementation of risk management to manage the coal price volatility risk in heavy equipment distributor called PT X. The purpose of this research is to conceive the commitment of PT X in implementing risk management, analyze how PT X manages the coal price volatility risk, and conceive the advantage after implementing risk management. A triangulation approach was adopted to get data collection and analysis for the study. Risk management unit of PT X and PT Y, as the parent company of PT X, had been chosen as the sample of this qualitative research. From the result of interview process with several informants and company’s documents, it is found that there is suitability of the risk management implementation in PT X with ISO 31000. PT X started the implementation of risk management by having strong commitment from the company, such as by having strong commitment and mandate from the top management, company’s risk management culture, company policy related to risk management, and company’s risk management organization structure. PT X manages the coal price volatility risk by implementing a series of process of identifying risk, analyzing risk, risk control, risk treatment, monitoring, and review. PT X gains several advantages of implementing risk management, such as obtaining assurance of the strategy implementation, providing information for decision-making process and strategy establishment, and embedding the risk awareness among managerial levels.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Riza Bernandhi; Dul Muid
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to look at the factors that can affect the value of the company . This study is a replication of a previous study belongs Borolla ( 2011) . In Borolla research ( 2011) , the independent variables studied are managerial and institutional ownership structure . Differences in this study with previous studies is the addition of another independent variable that allegedly helped influence the value of the company dividend policy , leverage , and firm size. The population in this study are all companies listed on the Indonesia Stock Exchange ( BEI ) in 2010-2012 . Sampling is done by using purposive sampling and analytical methods used is multiple regression analysis . The results showed that the value of the company is not affected by the structure of managerial ownership , institutional ownership and dividend policy . Enterprise value is more influenced by the leverage factor and the size of the company . The implications of this research enterprise must consider the factors which make the enrichment is more interested investors to invest in a company that values the company can be improved 
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011) Satria, Emerald Dany; Daljono, Daljono
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.821 KB)

Abstract

Nowadays, the company in addition to oriented economic aspects are also required to have a social and environmental responsibility. Social and environmental responsibility is known as Corporate Social Responsibility (CSR). The era of globalization requires companies to engage in CSR practices because they were considered capable of supporting sustainable development for all humanity, while stakeholders requires companies to engage in CSR practices so that their interests are considered. Nevertheless, the implementation of CSR for the company itself generated much debate, especially when linked with the company's financial performance. This study aims to determine how the effect of the practice of Corporate Social Responsibility (CSR) by companies to the corporate financial performance, specifically company's short-term profitability (accounting-based view) and company’s future profitability (market-based view). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) period in 2011 with the total sample were 112 companies which determined by purposive sampling method. The results of this study show that CSR has no significant effect on the company's short-term profitability but has positive and significant effect on the company’s future profitability.

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