Bagi yang membutuhkan informasi tentang indeks Corporate Governance Tahun 2006 – 2009, dapat didownload disini -> PERINGKAT CORPORATE GOVERNANCE TAHUN 2006 – 2009
Semoga bermanfaat, dan selamat meneliti
Bagi yang membutuhkan informasi tentang indeks Corporate Governance Tahun 2006 – 2009, dapat didownload disini -> PERINGKAT CORPORATE GOVERNANCE TAHUN 2006 – 2009
Semoga bermanfaat, dan selamat meneliti
(Telah Dipublikasikan pada Jurnal Fokus Ekonomi Vol. 10 No. 1 – April 2011)
Luciana Spica Almilia, Nurul Hasanah Uswati Dewi dan Vidiana Hastutik Is Hartono
STIE PERBANAS SURABAYA
Abstrak
Tujuan dari penelitian ini adalah menguji faktor-faktor penentu pengungkapan tanggungjawab sosial perusahaan dan pengaruhnya terhadap kinerja keuangan dan ukuran perusahaan. Penelitian ini menggunakan data sekunder laporan tahunan perusahaan go publik yang tercatat di Bursa Efek Indonesia dan data dari Sustainability Reporting Award (ISRA) tahun 2007 – 2008. Sampel penelitian ini terdiri dari 47 perusahaan yang menerima Indonesia Sustainability Reporting Award (ISRA) dan perusahaan lain yang tidak menerima Indonesian Sustainability Reporting Award (ISRA) tetapi masih dalam industri yang sama.
Pengujian hipotesis pertama dalam penelitian ini menggunakan regresi logistik dan menunjukkan bahwa ROA mempengaruhi pengungkapan laporan tanggungjawab sosial perusahaan, sementara ROE tidak mempengaruhi pengungkapan laporan tanggungjawab sosial perusahaan. Hipotesis kedua dan ketiga dalam penelitian ini menggunakan uji beda, dan menunjukkan bahwa ukuran perusahaan penerima ISRA lebih tinggi dibandingkan perusahaan yang tidak menerima ISRA. Penelitian ini juga menunjukkan bahwa tidak ada perbedaan kinerja keuangan yang diukur dengan ROE dan ROA pada perusahaan penerima ISRA dan perusahaan yang tidak menerima ISRA.
Abstract
The aim of this is to examine some determinants the disclosure of social responsibility (CSR) companies and their impact on financial performance and company size. This study uses secondary data from the 2006-2009 annual reports of public companies listed in Bursa Efek Indonesia (BEI) and data from the Indonesian Sustainability Reporting Award (ISRA) in the period 2007-2008. The sample in this study of 47 companies consisting of receivers and that did not receive Indonesian Sustainability Reporting Award (ISRA) in the same industry. In the first hypothesis using logistic regression, shows that firm size and ROA have an influence on the disclosure of corporate social responsibility (CSR), while the ROE has no effect on CSR. In the second and third hypotheses using different test, shows that firm size that receives Indonesian Sustainability Reporting Award (ISRA) higher than those not receiving Indonesian Sustainability Reporting Award (ISRA). As for financial performance as measured by ROA and ROE no difference between the recipient and who do not receive the Indonesian Sustainability Reporting Award (ISRA).
Keywords: Disclosure, Corporate social responsibility disclosure, Company size, Profitability, Indonesian Sustainability Reporting Award
Artikel dapat di download disini -> Artikel Faktor Penentu ISRA
Selamat menikmati tulisan-tulisan dari bpk. Budi Frensidy …… Thanks pak Budi Frensidy, atas sharing ilmunya.
Dear rekan-rekan sekalian, tahun 2008 lalu sebenarnya saya sdh mendapat kiriman email dari pakar Investasi yang juga merupakan dosen di Universitas Indonesia, maaf rekan-rekan baru mengupload skrg ….. semoga bermanfaat …. dan terimakasih untuk pak Budi Frensidy atas tulisan-tulisan yang memberikan pencerahan bagi kita semua.
Luciana Spica Almilia
STIE Perbanas Surabaya
Diterbitkan di Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 Desember 2008
ABSTRACT
Internet Financial and Sustainability Reporting (IFSR) is voluntary in nature. With no specific regulations on IFSR, there is a disparity of IFSR practices among companies. Some companies disclose only partial financial statement using a low level of technology, while others disclose full sets of financial reports using sophistications of the web such as multimedia and analytical tools. SustainAbility (1999) addressed the benefits (global reach, immediacy, ease of updating, transparency, link ability, and interactivity) of reporting social and environmental information on the website and thus the factors that affect decision of whether or not to use this communication medium. By placing information on the firm’s website, users can search, filter, retrieve, download, and even reconfigure such information at low cost in a timely fashion.
The purpose of this study was to examine financial variables that affect Internet Financial and Sustainability Reporting (IFSR) in Indonesia Stock Exchange companies. The samples of this research include 104 listed firms in Indonesia Stock Exchange. The multiple regressions used to examine variables that affect Internet Financial and Sustainability Reporting (IFSR). The sample of this research is companies that listed in Indonesia Stock Exchange companies. The findings of this research that firm size, return on asset, and majority holder as a determinant factor IFSR index in Indonesia.
Keywords: internet, internet sustainability reporting, internet financial reporting, company website
Artikel Lengkap Dapat diunduh disini -> Artikel Faktor Penentu Pengungkapan Sukarela
Diterbitkan di JURNAL AKUNTANSI DAN KEUANGAN (TERAKREDITASI SK NO. 43/DIKTI/KEP/2008 tanggal 8 Juli 2008) Vol. 11 No. 1 Mei 2009
Oleh:
Luciana Spica Almilia, Nanang Shonhadji, Angraini
STIE Perbanas Surabaya
Abstract:
This study is aimed to test the consistency of time period model, whether the information that previously affects today’s performance can be used to predict the performance in the future, and how the consistency of Indonesia banking financial prediction model formulation equation in order to detect bank condition and performance in the period of pre-economic crisis (1995-1996), during economic crisis (1997-1999) or post-economic crisis (2000-2005) is since bank condition and health is the interest of all relevant parties namely bank owner and manager, customers, Bank Indonesia in its capacity as the supervisor and builder, and the government.
The samples are Non Foreign Exchange National Private Banks listed in Indonesian Banking Directory during the period after economic crisis in 1995 – 2005 and Indonesian Financial Economic Statistics Monthly Statement for economic macro indicator. The sampling is performed by means of purposive method (purposive sampling). Dependent Variable in this study is Financial Sustainability Ratio and independent variable in this study is Capital Adequacy Ratio, Non Performing Loan, Return On Assets, Operational Cost Ratio to Operational Income, Loan to Deposit Ratio, Money Supply Sensitivity, General Customer Price Index Sensitivity and SBI Interest Rate Sensitivity. The result of this study shows that model financial sustainability ratio did not have structural stabilization in 1999 – 2005.
Keywords: financial prediction, financial sustainability ratio, macroeconomic variable, financial performance
Artikel Lengkap dapat di unduh disini -> Kinerja Bank Non Devisa
Oleh:
Luciana Spica Almilia, Nanang Shonhadji, Angraeni
(BULETIN EKONOMI Vol. 6 No. 2 Agustus 2008)
Abstract:
This study is aimed to test the consistency of time period model, whether the information that previously affects today’s performance can be used to predict the performance in the future, and how the consistency of Indonesia banking financial prediction model formulation equation in order to detect bank condition and performance in the period of pre-economic crisis (1995-1996), during economic crisis (1997-1999) or post-economic crisis (2000-2005) is since bank condition and health is the interest of all relevant parties namely bank owner and manager, customers, Bank Indonesia in its capacity as the supervisor and builder, and the government.
The samples are Local Government Banks listed in Indonesian Banking Directory during the period after economic crisis in 1995 – 2005 and have total assets of less than or as much as 10 quintillion (≤10 quintillion), and Indonesian Financial Economic Statistics Monthly Statement for economic macro indicator. The sampling is performed by means of purposive method (purposive sampling). Dependent Variable in this study is Financial Sustainability Ratio and independent variable in this study is Capital Adequacy Ratio, Non Performing Loan, Return On Assets, Operational Cost Ratio to Operational Income, Loan to Deposit Ratio, Money Supply Sensitivity, General Customer Price Index Sensitivity and SBI Interest Rate Sensitivity. The result of this study shows that model financial sustainability ratio did not have structural stabilization in 1999 – 2005.
Keywords: financial prediction, financial sustainability ratio, macroeconomic variable, financial performance
Artikel Lengkap dapat di download disini ->Pengujian Model Prediksi BPD – Bulet
Sudah lama saya tidak mengupload penelitian-penelitian yang dipresentasikan baik pada seminar nasional maupun seminar internasional. Bagi yang ingin download beberapa penelitian saya yang dipresentasikan baik pada seminar nasional atau internasional ….. silahkan saja.
PENELITIAN YANG DIPRESENTASIKAN PADA FORUM SEMINAR NASIONAL
PENELITIAN YANG DIPRESENTASIKAN PADA FORUM SEMINAR INTERNASIONAL
Bulan Januari lalu, 2 artikel penelitian saya dipresentasikan pada forum internasional di Brunei Darussalam, dua artikel saya itu:
Menyenangkan juga bisa melihat-lihat Brunesi, apalagi arsitektur bangunan masjidnya cukup menakjubkan lho.
Hallo pembaca blog …. mau lihat tampilan baru blog saya … cobal liat deh www.almilia.com
Bosen dengan tampilan blog yang lama …. akhirnya saya punya blog baru dengan tampilan yang lebih feminim he he he Boleh kasih komentar atas tampilan blog yang baru ini.