<span class="fontstyle0">The purpose of this research is to determine the the influence of financial performance, corporate governance, and audit quality on corporate social responsibility disclosure. Data for this research were obtained from firm’s annual reports which is available on Indonesia Stock Exchange (IDX) sites. Samples used in this research are 139 manufacturing companies that listed on Indonesia Stock Exchange in period 2012. The Sampling technique used is purposive sampling method. This research use linear regression analysis. The tool used for this research is SPSS. Result of this research show profitability, liquidity, solvability, institutional ownership, and board of independent commissioners are not significantly influence on corporate social responsibility disclosure. Board of commissioners, audit committee, and audit quality are significantly influence on corporate social responsibility disclosure.</span>
<span class="fontstyle0">The objective of study is determine the influence of EVA and MVA to stock returns in manufacturing companies listed on the Indonesian Stock Exchange from 2011 until 2013. Based sampling technique using a :purposive sampling” obtained sample of 91 companies and number of observations as many as 264. The number of observations in this<br />study using multiple regression analysis with the spss 20.0 to analyze data.<br />The results of the study shows that EVA variable has positive effects on stock returns. But other result shows the variable MVA has negative effects on stock returns.</span>
The success of MSME (Micro, Small and Medium Entities) entrepreneurs in dealing with the impact of the economic crisis either in 1998 or in 2008/2009 is of course inseparable from the commitment of MSME entrepreneurs themselves to continue to improve the performance of their MSME businesses. Assessment of MSME business performance is very important for MSME entrepreneurs in making strategic business decisions correctly and correctly. The right and correct decision can increase the progress of the MSME business, but on the contrary, wrong decision making can pose a risk of failure of the MSME business.So that the decisions taken by MSME entrepreneurs are not wrong, it is necessary to analyze the performance of their MSME businesses. The information needed in analyzing the business performance of MSMEs can be seen in the financial reports prepared by these MSMEs. In practice there are still many MSME entrepreneurs who still think that the preparation of these financial reports is not very important, so that in the end these MSME entrepreneurs cannot analyze their business performance in real terms. For this reason, The Accounting Study Program, Economics and Business Faculty, Trisakti University in collaboration with The Management of Rukun Warga (RW) 08, Kayu Putih Village, Pulo Gadung District, in East Jakarta, held a Community Service (PKM) Program by providing training to MSME entrepreneurs in Rukun Warga (RW) 08, Kayu Putih Village, Pulo Gadung District, East Jakarta, so that these MSMEs can understand and understand the importance of compiling Financial Reports for MSMEs in accordance with applicable Financial Accounting Standards in analyzing real financial performance. The results after the implementation of the PKM were in line with expectations, where participants were very enthusiastic about asking questions about the accounting process, the concept of business entities and answering the given accounting exercise questions, where the results of the assessment obtained an average score of 62 to 73.
Public complaints regarding indications of corruption in government institutions have increased. These complaints responded by increasing fraud red flag knowledge. Hopefully, understanding procedures and technology to trace fraud and growing skepticism in internal auditors will enhance fraud detection skills. This study aims to determine the factors influencing fraud detection skills, anti-fraud awareness, fraud detection procedures, and technology with professional skepticism as moderating variables. This study uses questionnaires distributed to the structural ranks, Head of Balai Besar, head of BMKG Station, head of division/field, sub-section/sub-sector, and BMKG internal auditors. The results showed that anti-fraud awareness, detection procedures and technology, and fraud prevention positively affected fraud detection skills. Professional skepticism is proven only to strengthen the influence of fraud detection and prevention technology on fraud detection skills. This research was used as a reference to identify factors affecting the fraud detection skills of internal auditors and leaders in the future. This research also serves as a reference a better anti-fraud awareness culture policy, improve fraud detection skills by updating procedures and technology used in the Meteorology, Climatology and Geophysics Agency environment (BMKG).
<p><em>Penelitian ini bertujuan untuk menguji faktor-faktor determinan yang mempengaruhi perilaku disfungsional audit. Penelitian ini menggunakan stres kerja dan kompetensi teknis auditor sebagai variabel independen, perilaku disfungsional audit sebagai variabel dependen serta sifat kepribadian dari The Big Five Personality dan Locus of Control sebagai variabel moderasi. Sampel yang digunakan adalah auditor yang bekerja di Kantor Akuntan Publik wilayah DKI Jakarta. Sampel diambil dengan metode purposive sampling. Data diperoleh melalui penyebaran kuesioner dengan skala Likert. Sampel penelitian ini berjumlah 130 responden. Metode statistik menggunakan Analisis Regresi Linear dan Moderated Regression Analysis (MRA). Pengolahan data pada penelitian ini menggunakan software IBM SPSS 23. Hasil penelitian menunjukkan bahwa stres kerja berpengaruh positif terhadap perilaku disfungsional audit, kompetensi teknis auditor berpengaruh negatif terhadap perilaku disfungsional audit. Selain itu, sifat kepribadian neuroticism dan locus of control eksternal yang memperkuat pengaruh positif stres kerja dengan perilaku disfungsional audit. Sedangkan sifat kepribadian openness to experience dan Locus of control internal memperlemah hubungan positif stres kerja terhadap perilaku disfungsional audit. Kemudian, Sifat kepribadian lainnya seperti conscientiousness, extraversion, dan agreeablesness tidak memperlemah pengaruh positif stres kerja dengan perilaku disfungsional audit. Penelitian ini menunjukkan bahwa kompetensi teknis auditor, sifat kepribadian dan locus of control berperan penting untuk mengurangi kesempatan melakukan perilaku disfungsional audit.</em></p>
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