This research is aimed to analyze Corporate Social Responsibility Disclosure toward the Firm Value.Dependent variable in this research was Firm Value related party tobins’q. Independent variables in thisresearch Corporate Social Responsibility Disclosure, This research used secondary data analysis of financialstatements or annual reports of exclude financial company and bank at Indonesia Stock Exchange in 2014 -2016. By using purposive sampling method, the total amount of samples obtained in this research were 201from 67 companies. This research used data panel regression analysis method. The results of the analysis inthis research showed that Corporate Social Responsibility Disclosure didn’t effect toward the firm value
This study aims to construct the code of ethics for public accountants in perspective of bugis culture value. The focus of this study to formulate the code of ethics for public accountants on perspective of bugis culture value. The approach used was the interpretive-constructivism paradigm with the method of spradley-style etnography. The data collection follows the creswell and spradley-etnographic interview techniques. The result of this study succeeded formulate the code of ethics for public accountants on perspective of bugis culture: 1). Lempu sustained by ada tongeng, getteng, asitinajang, amaccang, and warani, 2). Pacce generated from sipakatau, sipakalebbi, sipakainge, sipatokkong, and sipakarennu, 3). Reso, and 4). Appesona ri dewata seuwwae as instrument in actualitation the code of ethics, because a code of ethics will not exist if there is no practice on it. The conclusion of this study that the values have been disclosed, crystallized by the researcher as a code of ethics for public accountants on bugis cultural perspective to improve compliance on code of ethics for public accountants.
The purpose of this research is to analyze the influence of company size, profitability, Leverage, and opinion Audit on the Audit Delay on mining Listed on the Indonesia Stock Exchange period 2014 -2018. And to analyze whether Audit quality can moderate company size, profitability, Leverage, and opinion Audit on the Audit Delay on the mining listed on the Indonesia Stock Exchange period 2014 -2018. The method used is a quantitative method. The population in this study is all companies included in the mining sector listed on the Indonesia Stock exchange for five years, 2014 -2018. Determination of the number of samples carried out using purposive sampling technique with non probability sampling technique so that the samples used in this study as much as 91 companies. The data collection techniques in this research are done in several ways, namely with documentation and library studies. The Data obtained was subsequently analyzed with a double linear regression analysis model using SPSS program support version 20.00. However, before the multiple regression analyses were first carried out analysis of the descriptive statistical regression and test of classical assumptions. The results showed that profitability, Leverage and Audit opinions have significant effect on Audit Delay. Meanwhile, company size has no effect on Audit Delay. Also for quality auditing is able to moderate company size, profitability, and Leverage on Audit Delay. Audit quality does not moderate the influence of Audit opinions on Audit Delay.
This study aims to find meaning for the behavior of taxpayers after the tax amnesty program ends and try to understand the behavior related to tax compliance. The informants in this study were tax amnesty participants who were registered at KPP Pratama Jakarta Cengkareng. In this study using a qualitative methodology with a phenomenology approach. Data obtained by direct interviews with informants and study documentation. To test the validity of the data using triangulation techniques and checking informants. The results of the study showed that not all of the participants who disclosed property were not compliant after the tax amnesty ended. They simply take advantage of the facilities provided during tax amnest. For this reason, it is necessary to increase supervision, law enforcement, and more tax dissemination so that tax compliance reaches a maximum level. This is in line with the slippery slope framework.
The main aim of this study is to identify the impact of sustainability report of the economy (EKO), labor (KET), and human rights (HAM), toward the firm value (NP). The first hypothesis proposed was that economic context had a positive effect to firm value; the second hypothesis is that labor had a positive effect to firm value, and the last hypothesis is that human rights have a positive effect to firm value. The target group of this study has included listed companies in the Indonesia Stock Exchange in the period 2014-2015 and data sources from the financial statements and annual reports in the same period. The sample method used is a purposive sampling method based on the data completeness provided while 74 independent samples are obtained. The hypotheses are tested using multiple regression methodology. The result shows that simultaneously, the economy, labor, and human rights give a significant impact toward the firm value, labor and human rights categories don't give a significant impact toward the firm value.
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