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Journal : Riset Akuntansi dan Keuangan Indonesia

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI RISK MANAGEMENT DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Sulistyaningsih, Sulistyaningsih; Gunawan, Barbara
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This  study  was  to  analyze  the  effect  of  management  ownership,  public ownership, commissioner size, auditor reputation, leverage and firm size to the risk management dislosure in the annual report. The population in this study is a manufacturing company that listed on indonesia stock exchange in 2012 to 2014. Sampling technique was done by purposive sampling. The number of manufacturing companies that used sampel of 34 companies for a total study sample was 102 annual report. The analytical method used was multiple regression analysis using SPSS 15.0The results of this study indicate that public ownership has significant effect positively and significant degree is 0,041. Commissioner size has significant effect positively and significant  degree  0,001.  While  the  management  ownership,  auditor  reputation, leverage, and firm size didn’t have significant effect on risk management disclosure in the annual report..
Peran Corporate Social Responsibility dalam Nilai Perusahaan Gunawan, Barbara; Utami, Suharti Sri
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.2616

Abstract

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ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI RISK MANAGEMENT DISCLOSURE (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014) Sulistyaningsih, Sulistyaningsih; Gunawan, Barbara
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1973

Abstract

This  study  was  to  analyze  the  effect  of  management  ownership,  public ownership, commissioner size, auditor reputation, leverage and firm size to the risk management dislosure in the annual report. The population in this study is a manufacturing company that listed on indonesia stock exchange in 2012 to 2014. Sampling technique was done by purposive sampling. The number of manufacturing companies that used sampel of 34 companies for a total study sample was 102 annual report. The analytical method used was multiple regression analysis using SPSS 15.0The results of this study indicate that public ownership has significant effect positively and significant degree is 0,041. Commissioner size has significant effect positively and significant  degree  0,001.  While  the  management  ownership,  auditor  reputation, leverage, and firm size didn’t have significant effect on risk management disclosure in the annual report..
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH STRUKTUR KEPEMILIKAN Gunawan, Barbara; Yuanita, Riska
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5608

Abstract

The research aimed at analyzing the influence of corporate social responsibility towards the financial performance moderated by foreign ownership in mining companies registered in Indonesian Stock Exchange in 2012- 2015. The subjects of the research were mining companies with 8 samples of 32 companies selected by using purposive sampling method. The analysis tool used was Moderator Regression Analysis (MRA).  The research used double regression analysis to test whether or not corporate social responsibility had positive influence towards return on equity, economic value added, and net profit margin. The research also used simple regression analysis to test whether or not foreign ownership moderates the relationship between corporate social responsibility and financial performance. The result of the research showed that corporate social responsibility had a significant influence towards return on equity, economic value added, and net profit margin. However, foreign ownership did not moderate the relationship between corporate social responsibility and financial performance.