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Journal : Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)

CORPORATE GOVERNANCE DAN PENGUNGKAPAN PENGENDALIAN INTERN Zulfikar, Rudi; Rosiana, Rita; Naisah, Ratu Ayu
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Vol 1, No 2 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.511 KB)

Abstract

The purpose of this research is to examine the role of Corporate Governance practice to internal control disclosure in Indonesian banking industry. Corporate Governance practice (CG) is measured by proportion independent member in Board of Directors, the proportion of Board of Directors independent, managerial ownership, institusional ownership, audit committee size, eduaction background members of audit committee. The sample of this study is 87 banks listed  in the Indonesian Stock Exchange within the year of 2010 and 2012. The data are drawn from the annual report,  multiplregresion is used to analyze the data.   This research find, that Board of Directors size,  institusional ownership and eduaction background members of audit committee are significant factors to internal control  disclosure. Keywords : corporate governance, internal control disclosure
Influence of Firm Size, Profitability and Size of Board of Commissioners on Corporate Social Responsibility Disclosure Uzliawati, Lia; Rosiana, Rita; Samudi, Muhamad Samudi
Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Vol 2, No 1 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.912 KB)

Abstract

This study aims to analyze influence of Firm Size , Profitability and Size of Board of Commissioners Against Corporate Social Responsibility Disclosure . The independent variable in this study consists of company size, profitability and board size. Profitability variables in this study by Return on Assets (ROA). While disclosure of Corporate Social Responsibility Disclosure using 22 items taken from the GRI (2006), which is the research and Afni Suhardjanto (2009 ) . The sample used is a banking company that is listed on the Indonesia Stock Exchange during the period 2010 - 2012 with a total of 93 samples used were firm observation years. The analysis model used in this study is a multiple linear regression using SPSS software version 20.0. Based on the results of multiple linear regression, the study found that firm size, profitability, and the board size to the CSR significant negative effect.  Keyword: Firm Size, Profitability, Board size, Corporate Social Responsibility Disclosure and Stakeholder
CORPORATE GOVERNANCE DAN PENGUNGKAPAN PENGENDALIAN INTERN Zulfikar, Rudi; Rosiana, Rita; Naisah, Ratu Ayu
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 1, No 2 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (689.511 KB) | DOI: 10.30656/jak.v1i2.183

Abstract

The purpose of this research is to examine the role of Corporate Governance practice to internal control disclosure in Indonesian banking industry. Corporate Governance practice (CG) is measured by proportion independent member in Board of Directors, the proportion of Board of Directors independent, managerial ownership, institusional ownership, audit committee size, eduaction background members of audit committee. The sample of this study is 87 banks listed  in the Indonesian Stock Exchange within the year of 2010 and 2012. The data are drawn from the annual report,  multiplregresion is used to analyze the data.   This research find, that Board of Directors size,  institusional ownership and eduaction background members of audit committee are significant factors to internal control  disclosure. Keywords : corporate governance, internal control disclosure
Influence of Firm Size, Profitability and Size of Board of Commissioners on Corporate Social Responsibility Disclosure Uzliawati, Lia; Rosiana, Rita; Samudi, Muhamad Samudi
JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi Vol 2, No 1 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.912 KB) | DOI: 10.30656/jak.v2i1.188

Abstract

This study aims to analyze influence of Firm Size , Profitability and Size of Board of Commissioners Against Corporate Social Responsibility Disclosure . The independent variable in this study consists of company size, profitability and board size. Profitability variables in this study by Return on Assets (ROA). While disclosure of Corporate Social Responsibility Disclosure using 22 items taken from the GRI (2006), which is the research and Afni Suhardjanto (2009 ) . The sample used is a banking company that is listed on the Indonesia Stock Exchange during the period 2010 - 2012 with a total of 93 samples used were firm observation years. The analysis model used in this study is a multiple linear regression using SPSS software version 20.0. Based on the results of multiple linear regression, the study found that firm size, profitability, and the board size to the CSR significant negative effect.  Keyword: Firm Size, Profitability, Board size, Corporate Social Responsibility Disclosure and Stakeholder