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Research paper thumbnail of Sustainable Development Goals Disclosures and Company Values: A Study of Different Types of Industry

The existence of a global governance agenda requires companies all over the world to get involved... more The existence of a global governance agenda requires companies all over the world to get involved in implementing Sustainable Development Goals (SDGs). However, previous study showed that corporate involvement in the achievement of SDGs is overall still limited and question on the company motives to disclose SDGs remains unclear. Therefore, the objective of this study is to analyze the association between SDGs disclosures and company values. This study also aimed to analyze the moderating effect of type of industry on the association between SDGs disclosures and company values. Study was conducted on companies listed in IDX, which disclosed SDGs in their Sustainability Reports. The results of this study suggest SDGs disclosures is associated to company value, which confirmed the signaling motives in the involvement of corporate SDGs. The results also showed that different types of industry could weaken the relationship between SDGs disclosure and company values, when associated with...

Research paper thumbnail of Pendampingan Pemanfaatan Program Accurate Pada Staf Akuntansi Badan Pengelola Usaha (Bpu) Universitas Mataram

Abdi Insani

Sebagai pusat bisnis yang mengelola aset Universitas Mataram, terdapat cukup banyak jenis transak... more Sebagai pusat bisnis yang mengelola aset Universitas Mataram, terdapat cukup banyak jenis transaksi dari berbagai bidang usaha yang harus di maintain oleh BPU, yang dalam hal ini yaitu StafAkuntansi. Pencatatan menggunakan Excel hanya menghasilkan informasi pendapatan dan belanja, bukan laporan komprehensif.Pemanfaatan program Accurate sangat tepat dalam menyediakan laporan keuanganpada BPU serta memudahkan Staf Akuntansi dalam menyiapkan informasi keuangan BPU. Sesi ceramah dan tutorial dimulai dari penjelasan dasar dan sistematis tentang program Accurate yang disertai dengan tutorial yang dilengkapi dengan modul praktik, instalasi dan setting awal program. Selanjutnya, sesi praktik dilakukan penginputan transaksi yang secara teknis meliputi transaksi pendapatan dan belanja yang masing-masing dipisahkan berdasarkan pos (sub akun dari pendapatan maupun belanja).Pemisahan pendapatan dilakukan karena masing-masing unit memiliki PIC (Person In Charge) atau penanggung jawab (manajer) ya...

Research paper thumbnail of Zakat Disbursement Efficiency Based on Zakat Core Principles in Managing Zakat Funds in Baznas of West Nusa Tenggara Province

Jurnal Akuntansi dan Bisnis

Budget Allocation, and time according to the Zakat Core Principles in BAZNAS office of West Nusa ... more Budget Allocation, and time according to the Zakat Core Principles in BAZNAS office of West Nusa Tenggara Province. There have not been many kinds of research that use Zakat Core Principles to measure zakat distribution efficiency in Indonesia. Most of the prior researches used Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI) to measure zakat distribution efficiency. The results of this research show that the Disbursement Efficiency in 2014 is considered efficient, for the years of 2015 and 2017 it is considered very efficient, while for 2016 it is only considered quite efficient. The results of Local Government Budget Allocation analysis show that the operational costs coming from APBD for 2016 are classified as efficient, while for the years 2014, 2015 and 2017 it is classified as inefficient. The results of Time Efficiency analysis show that the amount of consumptive zakat being disbursed is categorized as satisfactory because it was disbursed four times in one year, while the disbursement of productive zakat can be categorized as fast because it was done six times in a year.

Research paper thumbnail of Sustainable Development Goals Disclosures and Company Values

Jurnal Riset Akuntansi Aksioma

The existence of a global governance agenda requires companies all over the world to get involved... more The existence of a global governance agenda requires companies all over the world to get involved in implementing Sustainable Development Goals (SDGs). However, previous study showed that corporate involvement in the achievement of SDGs is overall still limited and question on the company motives to disclose SDGs remains unclear. Therefore, the objective of this study is to analyze the association between SDGs disclosures and company values. This study also aimed to analyze the moderating effect of type of industry on the association between SDGs disclosures and company values. Study was conducted on companies listed in IDX, which disclosed SDGs in their Sustainability Reports. The results of this study suggest SDGs disclosures is associated to company value, which confirmed the signaling motives in the involvement of corporate SDGs. The results also showed that different types of industry could weaken the relationship between SDGs disclosure and company values, when associated with...

Research paper thumbnail of Revenue Potency of University of Mataram Through Cash Management

Jurnal Ilmiah Tata Sejuta STIA Mataram

Universitas Mataram merupakan Perguruan Tinggi yang berstatus sebagai Badan Layanan Umum (BLU). S... more Universitas Mataram merupakan Perguruan Tinggi yang berstatus sebagai Badan Layanan Umum (BLU). Sebagai entitas BLU yang memiliki fleksibilitas dalam pengelolaan keuangan, Universitas Mataram diharapkan dapat mengoptimalkan potensi yang dimiliki untuk menghasilkan pendapatan. Salah satu potensi yang dapat menghasilkan pendapatan cukup besar adalah dengan memanfaatkan kas yang dimiliki. Penelitian ini bertujuan untuk mengidentifikasi potensi pendapatan yang dapat dihasilkan Universitas Mataram dengan melakukan manajemen kas. Penelitian ini dilakukan untuk memberikan alternatif investasi melalui manajemen kas BLU guna menghasilkan pendapatan yang lebih optimal. Investasi atas kas yang dimiliki dapat dilakukan sepanjang tidak menggangu kegiatan operasional universitas. Penelitian ini dilakukan dengan menentukan besarnya dana BLU yang belum digunakan (idle cash) untuk kegiatan operasional dan dapat digunakan untuk investasi. Hasil kajian ini menunjukkan bahwa potensi pendapatan Universi...

Research paper thumbnail of The Influence of Sales Growth, ROE, and Size on Corporate Social Responsibility

Jurnal Ilmiah Tata Sejuta STIA Mataram

Corporate Social Responsibility (CSR) merupakan serangkaian tindakan perusahaan yang muncul untuk... more Corporate Social Responsibility (CSR) merupakan serangkaian tindakan perusahaan yang muncul untuk meningkatkan produk sosialnya, memperluas jangkauan perusahaan melebihi kepentingan ekonomi eksplisit perusahaan, dengan pertimbangan tindakan semacam ini tidak disyaratkan oleh peraturan hukum. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, Return on Equity, dan Size terhadap CSR. CSR dalam penelitian ini diukur dengan dua pendekatan yaitu dengan berdasarkan basis akrual (CSR asumsi) dan basis kas (CSR pemenuhan). Penelitian ini dilakukan pada perusahaan terdaftar di BEI tahun 2015-2017. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan, Return on Equity dan size tidak berpengaruh terhadap CSR yang diasumsikan. Namun, hasil penelitian juga menunjukkan bahwa variabel size perusahaan berpengaruh terhadap CSR pemenuhan, sedangkan pertumbuhan penjualan dan ROE tidak memiliki pengaruh atas CSR pemenuhan.

Research paper thumbnail of Corporate Social Responsibility (CSR) dan Reputasi Perusahaan

Jurnal Aplikasi Akuntansi

Unethical and irresponsibilty behaviour has recently led to an increasing popularity of Corporate... more Unethical and irresponsibilty behaviour has recently led to an increasing popularity of Corporate Social Responsibility (CSR) worldwide. CSR is considered not only focusing on the right business but also emphasizing the business responsibility for dynamic environmental change. The reputation of companies that engage in CSR activities will likely improve in the eyes of stakeholders as stakeholders obtain information regarding the company's activities or products presented in the CSR report, which in turn could indirectly affects the reputation. This study aims to analzye whether the CSR activities carreid out by the company will improve reputation. Research sample consists of 36 non banking and financial institution company listed in Indonesian Stock Exchange (BEI) period 2013-2015 who was declared as winner of Sustainability Report Award (SRA) 2016. The result of hypothesis testing based on simple linear regression indicate that CSR has negative effect to company reputation.

Research paper thumbnail of Penerapan Manajemen Resiko Bank, Tata Kelola Perusahaan Dan Kinerja Perusahaan Perbankan Indonesia

Jurnal Aplikasi Akuntansi

Bank as one of the financial institutions in Indonesia is demanded by its owners and shareholders... more Bank as one of the financial institutions in Indonesia is demanded by its owners and shareholders to have good performance in order to continuously increase the value of the company. In order to improve performance, companies must be able to analyze the risks that might occur by implementing risk management. However, good risk management is not adequate to describe the good performance of banks if the banking sector has not been well implemented the GCG. This study aims to examine the effect of risk management and Good Corporate Governance (GCG) on company performance. Research conducted on companies from the banking sector included in 50 top companies list with highest CG score based on the IICD version in 2017. Risk management in this study is measured by four ratios, namely the NPL ratio to measure credit risk, NIM to measure market risk, LDR to measure risk liquidity and BOPO to measure operational risk. GCG in this study is measured by the results of GCG implementation assessme...

Research paper thumbnail of Pengungkapan Anti Korupsi Dan Kinerja Keuangan Perusahaan: Studi Kasus Perusahaan Terdaftar DI Indeks Sri Kehati

Jurnal Riset Akuntansi Aksioma

Corruption within the corporation has become an important issue in the academic and public debate... more Corruption within the corporation has become an important issue in the academic and public debate. The negative consequences caused by companies that engage in corruption are enormous, such as market distortion and incentives, resource allocation inefficiencies, as well as the increased of poverty and social inequality. Companies have the opportunity through a corporate responsibility (CSR) to prevent the problem of corruption. As important as labor, human and environmental rights, corruption mitigation is an important aspect in promoting CSR. CSR can be profitable in sales revenue and market share by improving the perception of ethical corporate customers. However, with the involvement of corruption, it can reduce the confidence of investors and the public against the company which may result in reduced financial performance. The purpose of this study is to determine empirically the correlation of anti-corruption disclosure reported by the companies listed in the Sri Kehati Index a...

Research paper thumbnail of Bank Risk Profile, Good Corporate Governance And Company Values in Banking Companies Go Public in Indonesia

Journal of Economics, Business & Accountancy Ventura

The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8... more The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8%-14% depends on the risk profile of each bank. Therefore, the main objective of this research is to assess whether the total of inherent risk profile of each bank meets the terms of this regulation. In addition, this study aims to examine the impact of inherent risk profile and GCG on the banking company value. The sample in this study is determined by purposive sampling method and resulted in 24 banks or 72 observations during 2011-2013. The results showed that 23 banks had low risk and low to moderate risk, and only one bank had moderate risk. The results also showed that inherent risk profile rating is equivalent to capital adequacy. In other words, inherent risk profile of these banks have complied with Bank Indonesia Regulation No.14/18/PBI/2012. Furthermore, this study indicated that GCG has significant and positive influence on the company value, while the inherent risk has no in...

Research paper thumbnail of Pengaruh Profit Margin, Investment Turnover, Equity Multiplier Terhadap Return on Equity

Jurnal Telaah Dan Riset Akuntansi, Jul 1, 2009

The title of this research is The Influence of Profit Margin, Investment Turnover, Equity Multipl... more The title of this research is The Influence of Profit Margin, Investment Turnover, Equity Multiplier toward the Return on Equity of Bank Pembangunan Daerah (BPD) in all over of Indonesia from the year of 2002 to 2006. The objectives of this research are 1) Is there any significant influence among profit margin, investment turnover, and equity multiplier simultaneously toward the return on equity at BPD all over Indonesia in the range of year of 2002-2006. 2) Is there any significant influence among profit margin, investment turnover, and equity multiplier partially toward the return on equity at BPD all over Indonesia in the range of year of 2002 to 2006. The sampling technique used in this research was purposive sampling with judgment and the sampling obtained by using this technique were 16 BPDs. The data analysis method used in this research was the multiple linear regressions.

Research paper thumbnail of Pengungkapan Anti Korupsi Dan Kinerja Keuangan Perusahaan: Studi Kasus Perusahaan Terdaftar DI Indeks Sri Kehati

Jurnal Riset Akuntansi Aksioma

Corruption within the corporation has become an important issue in the academic and public debate... more Corruption within the corporation has become an important issue in the academic and public debate. The negative consequences caused by companies that engage in corruption are enormous, such as market distortion and incentives, resource allocation inefficiencies, as well as the increased of poverty and social inequality. Companies have the opportunity through a corporate responsibility (CSR) to prevent the problem of corruption. As important as labor, human and environmental rights, corruption mitigation is an important aspect in promoting CSR. CSR can be profitable in sales revenue and market share by improving the perception of ethical corporate customers. However, with the involvement of corruption, it can reduce the confidence of investors and the public against the company which may result in reduced financial performance. The purpose of this study is to determine empirically the correlation of anti-corruption disclosure reported by the companies listed in the Sri Kehati Index a...

Research paper thumbnail of Sustainable Development Goals Disclosures and Company Values: A Study of Different Types of Industry

The existence of a global governance agenda requires companies all over the world to get involved... more The existence of a global governance agenda requires companies all over the world to get involved in implementing Sustainable Development Goals (SDGs). However, previous study showed that corporate involvement in the achievement of SDGs is overall still limited and question on the company motives to disclose SDGs remains unclear. Therefore, the objective of this study is to analyze the association between SDGs disclosures and company values. This study also aimed to analyze the moderating effect of type of industry on the association between SDGs disclosures and company values. Study was conducted on companies listed in IDX, which disclosed SDGs in their Sustainability Reports. The results of this study suggest SDGs disclosures is associated to company value, which confirmed the signaling motives in the involvement of corporate SDGs. The results also showed that different types of industry could weaken the relationship between SDGs disclosure and company values, when associated with...

Research paper thumbnail of Pendampingan Pemanfaatan Program Accurate Pada Staf Akuntansi Badan Pengelola Usaha (Bpu) Universitas Mataram

Abdi Insani

Sebagai pusat bisnis yang mengelola aset Universitas Mataram, terdapat cukup banyak jenis transak... more Sebagai pusat bisnis yang mengelola aset Universitas Mataram, terdapat cukup banyak jenis transaksi dari berbagai bidang usaha yang harus di maintain oleh BPU, yang dalam hal ini yaitu StafAkuntansi. Pencatatan menggunakan Excel hanya menghasilkan informasi pendapatan dan belanja, bukan laporan komprehensif.Pemanfaatan program Accurate sangat tepat dalam menyediakan laporan keuanganpada BPU serta memudahkan Staf Akuntansi dalam menyiapkan informasi keuangan BPU. Sesi ceramah dan tutorial dimulai dari penjelasan dasar dan sistematis tentang program Accurate yang disertai dengan tutorial yang dilengkapi dengan modul praktik, instalasi dan setting awal program. Selanjutnya, sesi praktik dilakukan penginputan transaksi yang secara teknis meliputi transaksi pendapatan dan belanja yang masing-masing dipisahkan berdasarkan pos (sub akun dari pendapatan maupun belanja).Pemisahan pendapatan dilakukan karena masing-masing unit memiliki PIC (Person In Charge) atau penanggung jawab (manajer) ya...

Research paper thumbnail of Zakat Disbursement Efficiency Based on Zakat Core Principles in Managing Zakat Funds in Baznas of West Nusa Tenggara Province

Jurnal Akuntansi dan Bisnis

Budget Allocation, and time according to the Zakat Core Principles in BAZNAS office of West Nusa ... more Budget Allocation, and time according to the Zakat Core Principles in BAZNAS office of West Nusa Tenggara Province. There have not been many kinds of research that use Zakat Core Principles to measure zakat distribution efficiency in Indonesia. Most of the prior researches used Data Envelopment Analysis (DEA) and Malmquist Productivity Index (MPI) to measure zakat distribution efficiency. The results of this research show that the Disbursement Efficiency in 2014 is considered efficient, for the years of 2015 and 2017 it is considered very efficient, while for 2016 it is only considered quite efficient. The results of Local Government Budget Allocation analysis show that the operational costs coming from APBD for 2016 are classified as efficient, while for the years 2014, 2015 and 2017 it is classified as inefficient. The results of Time Efficiency analysis show that the amount of consumptive zakat being disbursed is categorized as satisfactory because it was disbursed four times in one year, while the disbursement of productive zakat can be categorized as fast because it was done six times in a year.

Research paper thumbnail of Sustainable Development Goals Disclosures and Company Values

Jurnal Riset Akuntansi Aksioma

The existence of a global governance agenda requires companies all over the world to get involved... more The existence of a global governance agenda requires companies all over the world to get involved in implementing Sustainable Development Goals (SDGs). However, previous study showed that corporate involvement in the achievement of SDGs is overall still limited and question on the company motives to disclose SDGs remains unclear. Therefore, the objective of this study is to analyze the association between SDGs disclosures and company values. This study also aimed to analyze the moderating effect of type of industry on the association between SDGs disclosures and company values. Study was conducted on companies listed in IDX, which disclosed SDGs in their Sustainability Reports. The results of this study suggest SDGs disclosures is associated to company value, which confirmed the signaling motives in the involvement of corporate SDGs. The results also showed that different types of industry could weaken the relationship between SDGs disclosure and company values, when associated with...

Research paper thumbnail of Revenue Potency of University of Mataram Through Cash Management

Jurnal Ilmiah Tata Sejuta STIA Mataram

Universitas Mataram merupakan Perguruan Tinggi yang berstatus sebagai Badan Layanan Umum (BLU). S... more Universitas Mataram merupakan Perguruan Tinggi yang berstatus sebagai Badan Layanan Umum (BLU). Sebagai entitas BLU yang memiliki fleksibilitas dalam pengelolaan keuangan, Universitas Mataram diharapkan dapat mengoptimalkan potensi yang dimiliki untuk menghasilkan pendapatan. Salah satu potensi yang dapat menghasilkan pendapatan cukup besar adalah dengan memanfaatkan kas yang dimiliki. Penelitian ini bertujuan untuk mengidentifikasi potensi pendapatan yang dapat dihasilkan Universitas Mataram dengan melakukan manajemen kas. Penelitian ini dilakukan untuk memberikan alternatif investasi melalui manajemen kas BLU guna menghasilkan pendapatan yang lebih optimal. Investasi atas kas yang dimiliki dapat dilakukan sepanjang tidak menggangu kegiatan operasional universitas. Penelitian ini dilakukan dengan menentukan besarnya dana BLU yang belum digunakan (idle cash) untuk kegiatan operasional dan dapat digunakan untuk investasi. Hasil kajian ini menunjukkan bahwa potensi pendapatan Universi...

Research paper thumbnail of The Influence of Sales Growth, ROE, and Size on Corporate Social Responsibility

Jurnal Ilmiah Tata Sejuta STIA Mataram

Corporate Social Responsibility (CSR) merupakan serangkaian tindakan perusahaan yang muncul untuk... more Corporate Social Responsibility (CSR) merupakan serangkaian tindakan perusahaan yang muncul untuk meningkatkan produk sosialnya, memperluas jangkauan perusahaan melebihi kepentingan ekonomi eksplisit perusahaan, dengan pertimbangan tindakan semacam ini tidak disyaratkan oleh peraturan hukum. Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, Return on Equity, dan Size terhadap CSR. CSR dalam penelitian ini diukur dengan dua pendekatan yaitu dengan berdasarkan basis akrual (CSR asumsi) dan basis kas (CSR pemenuhan). Penelitian ini dilakukan pada perusahaan terdaftar di BEI tahun 2015-2017. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan, Return on Equity dan size tidak berpengaruh terhadap CSR yang diasumsikan. Namun, hasil penelitian juga menunjukkan bahwa variabel size perusahaan berpengaruh terhadap CSR pemenuhan, sedangkan pertumbuhan penjualan dan ROE tidak memiliki pengaruh atas CSR pemenuhan.

Research paper thumbnail of Corporate Social Responsibility (CSR) dan Reputasi Perusahaan

Jurnal Aplikasi Akuntansi

Unethical and irresponsibilty behaviour has recently led to an increasing popularity of Corporate... more Unethical and irresponsibilty behaviour has recently led to an increasing popularity of Corporate Social Responsibility (CSR) worldwide. CSR is considered not only focusing on the right business but also emphasizing the business responsibility for dynamic environmental change. The reputation of companies that engage in CSR activities will likely improve in the eyes of stakeholders as stakeholders obtain information regarding the company's activities or products presented in the CSR report, which in turn could indirectly affects the reputation. This study aims to analzye whether the CSR activities carreid out by the company will improve reputation. Research sample consists of 36 non banking and financial institution company listed in Indonesian Stock Exchange (BEI) period 2013-2015 who was declared as winner of Sustainability Report Award (SRA) 2016. The result of hypothesis testing based on simple linear regression indicate that CSR has negative effect to company reputation.

Research paper thumbnail of Penerapan Manajemen Resiko Bank, Tata Kelola Perusahaan Dan Kinerja Perusahaan Perbankan Indonesia

Jurnal Aplikasi Akuntansi

Bank as one of the financial institutions in Indonesia is demanded by its owners and shareholders... more Bank as one of the financial institutions in Indonesia is demanded by its owners and shareholders to have good performance in order to continuously increase the value of the company. In order to improve performance, companies must be able to analyze the risks that might occur by implementing risk management. However, good risk management is not adequate to describe the good performance of banks if the banking sector has not been well implemented the GCG. This study aims to examine the effect of risk management and Good Corporate Governance (GCG) on company performance. Research conducted on companies from the banking sector included in 50 top companies list with highest CG score based on the IICD version in 2017. Risk management in this study is measured by four ratios, namely the NPL ratio to measure credit risk, NIM to measure market risk, LDR to measure risk liquidity and BOPO to measure operational risk. GCG in this study is measured by the results of GCG implementation assessme...

Research paper thumbnail of Pengungkapan Anti Korupsi Dan Kinerja Keuangan Perusahaan: Studi Kasus Perusahaan Terdaftar DI Indeks Sri Kehati

Jurnal Riset Akuntansi Aksioma

Corruption within the corporation has become an important issue in the academic and public debate... more Corruption within the corporation has become an important issue in the academic and public debate. The negative consequences caused by companies that engage in corruption are enormous, such as market distortion and incentives, resource allocation inefficiencies, as well as the increased of poverty and social inequality. Companies have the opportunity through a corporate responsibility (CSR) to prevent the problem of corruption. As important as labor, human and environmental rights, corruption mitigation is an important aspect in promoting CSR. CSR can be profitable in sales revenue and market share by improving the perception of ethical corporate customers. However, with the involvement of corruption, it can reduce the confidence of investors and the public against the company which may result in reduced financial performance. The purpose of this study is to determine empirically the correlation of anti-corruption disclosure reported by the companies listed in the Sri Kehati Index a...

Research paper thumbnail of Bank Risk Profile, Good Corporate Governance And Company Values in Banking Companies Go Public in Indonesia

Journal of Economics, Business & Accountancy Ventura

The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8... more The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8%-14% depends on the risk profile of each bank. Therefore, the main objective of this research is to assess whether the total of inherent risk profile of each bank meets the terms of this regulation. In addition, this study aims to examine the impact of inherent risk profile and GCG on the banking company value. The sample in this study is determined by purposive sampling method and resulted in 24 banks or 72 observations during 2011-2013. The results showed that 23 banks had low risk and low to moderate risk, and only one bank had moderate risk. The results also showed that inherent risk profile rating is equivalent to capital adequacy. In other words, inherent risk profile of these banks have complied with Bank Indonesia Regulation No.14/18/PBI/2012. Furthermore, this study indicated that GCG has significant and positive influence on the company value, while the inherent risk has no in...

Research paper thumbnail of Pengaruh Profit Margin, Investment Turnover, Equity Multiplier Terhadap Return on Equity

Jurnal Telaah Dan Riset Akuntansi, Jul 1, 2009

The title of this research is The Influence of Profit Margin, Investment Turnover, Equity Multipl... more The title of this research is The Influence of Profit Margin, Investment Turnover, Equity Multiplier toward the Return on Equity of Bank Pembangunan Daerah (BPD) in all over of Indonesia from the year of 2002 to 2006. The objectives of this research are 1) Is there any significant influence among profit margin, investment turnover, and equity multiplier simultaneously toward the return on equity at BPD all over Indonesia in the range of year of 2002-2006. 2) Is there any significant influence among profit margin, investment turnover, and equity multiplier partially toward the return on equity at BPD all over Indonesia in the range of year of 2002 to 2006. The sampling technique used in this research was purposive sampling with judgment and the sampling obtained by using this technique were 16 BPDs. The data analysis method used in this research was the multiple linear regressions.

Research paper thumbnail of Pengungkapan Anti Korupsi Dan Kinerja Keuangan Perusahaan: Studi Kasus Perusahaan Terdaftar DI Indeks Sri Kehati

Jurnal Riset Akuntansi Aksioma

Corruption within the corporation has become an important issue in the academic and public debate... more Corruption within the corporation has become an important issue in the academic and public debate. The negative consequences caused by companies that engage in corruption are enormous, such as market distortion and incentives, resource allocation inefficiencies, as well as the increased of poverty and social inequality. Companies have the opportunity through a corporate responsibility (CSR) to prevent the problem of corruption. As important as labor, human and environmental rights, corruption mitigation is an important aspect in promoting CSR. CSR can be profitable in sales revenue and market share by improving the perception of ethical corporate customers. However, with the involvement of corruption, it can reduce the confidence of investors and the public against the company which may result in reduced financial performance. The purpose of this study is to determine empirically the correlation of anti-corruption disclosure reported by the companies listed in the Sri Kehati Index a...