When giant companies are involved in fraud that has an extremely detrimental effect on the economy, the fraud cases become scandalous. The giant company's fraud case was revealed, mostly because of the information within the company that was revealed by the company's employees, which is called whistleblowing. The purpose of this study is to prove the differences in students' perceptions of fraud and whistleblowing behavior based on gender factors. Research is conducted on students of the Faculty of Economics of Universitas Hasyim Asy'ari Tebuireng Jombang, who are in the third semester or above so that they already understand fraud and whistleblowing. This type of research is quantitative research based on empirical studies. The research sample was selected by using the technique of probability sampling with the category of simple random sampling. The hypothesis testing using multiple research paradigms with one dummy variable and two dependent variables so that it uses two simple dummy regression tests. The decision on the results of hypothesis testing uses two R Square determination coefficients to explain the relationship of each variable. The results of this study prove that there is no gender effect on the students' perception of fraud and whistleblowing.
Initial Public Offering (IPO) is a company activity in order to sale its shares to public with the purpose to increasing company capital, and aimed to have an impact on company’s prospect improvement that occur due to expansion with those added capitals. Underpricing is a phenomenon where the price of shares offered in the primary market has a lower price then the price of shares in the secondary market. The aim of this study is to investigate whether there is an impact on auditor's reputation, underwriter's reputation, and Return on assets (ROA) on the underpricing of shares in companies performing IPO on the Indonesian Stock Exchange from 2016-2018. The result of this research shows that auditor's reputation, underwriter's reputation, and the return on assets has a significant impact on the underpricing level.
Profitability is the ratio which links the profit from sales and investment. From the profitability ratio,the stakeholder and shareholder can see and understand the level of company profitability. This study has purpose to determine the effect of Capital Adequacy Ratio / CAR, Loan To Deposit Ratio / LDR, Non Performing Loans / NPL towards banking companies listed on the Indonesian stock exchange with time period of 2016-2018. In this research, researchers used sampling method which is a purposive sampling method. Samples that meet the criteria in this study are 16 banks for the time period of 2016-2018. The type of research used in this study is quantitative research. The results of this study indicate that the Capital Adequacy Ratio / CAR has a significant effect on profitability, Non Performing Loans / NPL do not have a significant effect on profitability, while the Loan To Deposit Ratio / LDR has no significant effect on profitability.
Keywords: CAR; NPL; LDR; Profitability
Pengungkapan tanggungjawab sosial perusahaan atau sering disebut dengan Corporate Social Responsibility (CSR) merupakan informasi untuk menilai tingkat kepedulian perusahaan terhadap lingkungan. Kepedulian perusahaan terhadap lingkungan ini tentunya mengindikasikan perusahaan memiliki komitmen dan kemampuan dalam kinerja finansial.Tujuan penelitian ini untuk menguji pengaruh corporate social responsibility terhadap nilai perusahaan dan volume perdagangan saham. Populasi dalam penelitian di bursa efek indonesia perusahaan Pertambangan Minyak Dan Gas, ada 14 perusahan dan sempel yang diambil 10 perusahaan yang terdaftar di BEI, tempat penelitian di Bursa Efek Indonesia. Alat analisis dalam penelitian ini menggunakan regresi linear sederhana. Hasil penelitian ini menunjukkan bahwa corporate social responsibility tidak berpengaruh terhadap nilai perusahaan, dan corporate social responsibility tidak berpengaruh terhadap volume perdagangan saham.
Kata Kunci: Corporate Social Responsibility ; Nilai Perusahaan ; Volume Perdagangan Saham
This study aims to determine the direct effect of budgetary participation on budgetary slack; the effect of the interaction between internal control and budgetary participation on budgetary slack. This type of quantitative research with purposive sampling method. The study population was 204 managers from 9 PTS, while a sample of 51 from 6 PTS in Jombang. Data analysis techniques with the SPSS program use data quality tests, classic assumption tests and hypothesis testing in the form of Moderated Regression Analysis (MRA). The results showed that budgetary participation did not affect budgetary slack directly, the interaction of internal control with budgetary participation did not affect budgetary slack.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.