Orbaningsih, Dwi
Institute of Research and Community Outreach - Petra Christian University

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Determinan Nilai Perusahaan dengan Ukuran Perusahaan dan Leverage sebagai Pemoderasi pada Perusahaan Konstruksi Muammar, Muammar; Orbaningsih, Dwi; Ahmad, Ahmad
Jurnal Riset Keuangan Dan Akuntansi Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i2.1996

Abstract

This study aims to determine the determinants of firm value with firm size and leverage as moderating variables in construction companies. This research was conducted at a construction company. This is because the construction company is one of the biggest contributors to Gross Domestic Product (GDP) in Indonesia. The research method used is quantitative-comparative with the research sample are construction companies listed on the Stock Exchange with the 2014-2017 observation period determined through purposive sampling. There are 9 companies that meet the criteria. And there are 36 observations. The analytical method used is Multiple Regression Analysis and Moderation Regression Analysis (MRA). With the results of the study a) Disclosure of CSR does not affect the value of the company, b) The size of the company is not able to influence the disclosure of CSR with company value, c) Leverage can influence the disclosure of CSR with company value, d) Managerial ownership does not affect company value, e) Size companies cannot influence between Managerial Ownership and company Value and f) Leverage is not able to influence between Managerial Ownership and Corporate Value.Keywords : CSR Disclosure, Managerial Ownership, Company Size, Leverage, Company Value
IbM WARUNG WISATA SELOREJO: PENINGKATAN KEMAMPUAN PENGELOLA UMKM WARUNG SELOREJO DALAM TATAKELOLA KEUANGAN, PEMASARAN DAN PELAYANAN KONSUMEN Hadiyati, Ernani; Orbaningsih, Dwi; Mulyono, Sugeng
SHARE: "SHaring - Action - REflection" Vol 3, No 1 (2015): DECEMBER 2015
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.586 KB) | DOI: 10.9744/share.3.1.20-27

Abstract

This community service project aims to improve the managerial performance of SMEs on accounting, marketing and services to their consumers. This objective is achieved through brushing up the managerial skills of the manager of the targeted SMEs, especially the financial and marketing skills, as well as their performance in providing consumer services. The expected outcomes are: SMEs’ managerial training, module and guidelines for applying accounting principles and providing good consumer services. The method used is the combination of common training principles, assistance and financial support for encouraging the targetted SMEs to implement the materials used in the training. The result of this project indicates that the targeted SMEs, that is, Selorejo tourists’ food stall, show improvement in their performance in accounting and consumer service.