Journal of Economics and Management Scienties最新文献

筛选
英文 中文
Pengaruh Kepemilikan Asing dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibilty (CSR) pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI 外国所有权和盈利能力对北注册矿业公司“企业社会责任”(CSR)的影响
Journal of Economics and Management Scienties Pub Date : 2018-12-31 DOI: 10.37034/jems.v4i4.5
Sunreni Sunreni
{"title":"Pengaruh Kepemilikan Asing dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibilty (CSR) pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI","authors":"Sunreni Sunreni","doi":"10.37034/jems.v4i4.5","DOIUrl":"https://doi.org/10.37034/jems.v4i4.5","url":null,"abstract":"This study aims to determine the effect of foreign ownership and profitability on disclosure of corporate social responsibility in mining sector companies listed on the Indonesia Stock Exchange (IDX). The sample selection method uses purposive sampling to obtain a sample of 9 companies from 40 mining sector companies listed on the IDX. The type of data used is secondary data in the form of annual financial report data, which is in 2012 2016. The analysis used is hypothesis testing with alpha (0.05). Based on the results of partial  hypothesis testing obtained that foreign ownership has a significant effect  on disclosure of Corporate Social Responsibility (CSR), profitability has no significant effect on CSR disclosure. While simultaneously obtained that foreign ownership and profitability together have a significant effect on CSR disclosure.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"19 10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113963940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Pengaruh Faktor-Faktor Fundamental terhadap Return Saham LQ-45 di Bursa Efek Indonesia 对印尼证券交易所LQ-45股价回报率的基本影响
Journal of Economics and Management Scienties Pub Date : 2018-12-31 DOI: 10.37034/jems.v4i4.2
Nova Begawati
{"title":"Pengaruh Faktor-Faktor Fundamental terhadap Return Saham LQ-45 di Bursa Efek Indonesia","authors":"Nova Begawati","doi":"10.37034/jems.v4i4.2","DOIUrl":"https://doi.org/10.37034/jems.v4i4.2","url":null,"abstract":"This study aims to prove the influence of fundamental factors on LQ-45 stock returns on the Indonesia Stock Exchange. In this study two categories of fundamental factors are used, namely internal and external companies. External or macroeconomic factors are measured by inflation, exchange rates and interest rates. Internal or financial factors are used  price  earnings  ratio,  return  on  assets  and  return  on  equity.  In  this  study  17 companies were consistently used in the LQ-45 group. The observation period used from 2013 - 2017. The type of data is secondary in the form of supporting instruments from the company's financial statements. To do the stages of hypothesis testing is done by using multiple regression models and t-statistical testing. Based on the results of testing the hypothesis it was found that inflation had a significant negative effect on stock returns received by investors investing in LQ-45 companies on the Indonesia Stock Exchange. Exchange rates and interest rates individually have a significant effect on stock returns, while price earnings ratio, return on equity and return on assets have no significant effect on stock returns received by investors in investing in LQ-45 companies listed on the Indonesia Stock Exchange.","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126085305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Profesionalisme, Etika Profesi. Pengalaman Auditor dan Pengaruhnyaterhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik Padang 职业,职业道德。审计师的经验和影响,考虑巴东公共会计办公室的材料水平
Journal of Economics and Management Scienties Pub Date : 2018-12-31 DOI: 10.37034/jems.v4i4.1
Desmiwerita Desmiwerita
{"title":"Profesionalisme, Etika Profesi. Pengalaman Auditor dan Pengaruhnyaterhadap Pertimbangan Tingkat Materialitas pada Kantor Akuntan Publik Padang","authors":"Desmiwerita Desmiwerita","doi":"10.37034/jems.v4i4.1","DOIUrl":"https://doi.org/10.37034/jems.v4i4.1","url":null,"abstract":"This study aims to determine whether the effect of professionalism, professional ethics and experience of the auditor's consideration of materiality levels either partially or simultaneously. sample in this study is the public accounting firm of auditors in Padang, amounting to a total of 36 respondents from five public accounting firm in Padang. Sampling technique using non probability of sampling. Analysis techniques using multiple linear regression. Based on the analysis found that the auditor professionalism partially significant effect on the level of materiality considerations, while the auditor's professional ethics and partially experience no effect on the level of materiality considerations. The results of simultaneous analysis found that the professionalism, professional ethics and work experience jointly significant effect on the level of materiality considerations","PeriodicalId":347137,"journal":{"name":"Journal of Economics and Management Scienties","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130593557","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信