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INDONESIA
Juara: Jurnal Riset Akuntansi
Published by Universitas Mahasaraswati
ISSN : 20883382     EISSN : 24430641     DOI : -
Core Subject : Science,
Decision Sciences, Operations Research & Management
Arjuna Subject : -
Articles 12 Documents
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Search results for , issue "Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)" : 12 Documents clear
KEMAMPUAN CORPORATE SOCIAL RESPONSIBILITY (CSR) MEMODERASI PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN PROFITABILITAS PADA NILAI PERUSAHAAN Sang Ayu Made Wiska; I Gede Cahyadi Putra; Luh Komang Merawati
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i1.34

Abstract

Company value as an investor’s view of the company’s success rate. Good corporate governance and profitability can affect the value of the company. Beside that, corporate social responsibility strategy could provide a good corporate image to external parties and support the value of the company. This study aimed to test and obtained empirical evidence the ability of corporate social responsibility to moderate the influence of good corporate governance and profitability on company value. The population are real estate and property companies listed on Indonesia Stock Exchange in the period 2013-2015. Determination of sample using purposive sampling technique. The analysis technique used in this research is multiple linear analysis with Moderated Regression Analysis (MRA). The results showed that the variables of good corporate governance and profitability have a positive effect on company value. However, corporate social responsibility is statistically unable to moderate the influence of good corporate governance andprofitability on company value.
KINERJA MANAJERIAL LPD DALAM PERSPEKTIF PARTICIPATIVE BUDGETING, KOMITMEN ORGANISASI DAN MOTIVASI Desy Wedasari; I Putu Edy Arizona
Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v8i1.35

Abstract

Lembaga Perkreditan Desa (LPD) is a village-owned financial institution that is required for its managerial management. Some of the factors that can affect managerial performance are the participation of budgeting where by participating in the budgeting managers will feel responsible so that will improve managerial performance. Another factor that can affect is organizational commitment that is a belief not to leave the organization and motivation which is the impetus to work harder. This study aims to determine and prove empirically the influence of budgetary participation, organizational commitment, and motivation to managerial performance on all LPDs in Denpasar City and Badung regency. Data collection techniques using survey method and data analysis used is multiple linear regression. The results showed that the variable of budgetary participation, organizational commitment and motivation had a significant positive effect on the managerial performance of LPD.

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