Corporate Social Responsibility dan Market Value Added melalui Modal Intelektual. Riset ini bertujuan untuk menguji dan menganalisis efek dari pengungkapan Corporate Social Responsibility (CSR) terhadap nilai tambah pasar melalui pengelolaan modal intelektual. Metode yang digunakan adalah regresi berjenjang pada seluruh perusahaan terdaftar di BEI 2015-2017. Hasilnya adalah modal intelektual dapat menguatkan CSR dan nilai tambah pasar. Hal ini dikarenakan modal intelektual menjadi aset strategis bagi keberlanjutan dan keunggulan perusahaan. Oleh karena itu, CSR dan modal intelektual diharapkan menjadi informasi yang diungkapkan baik di dalam annual report maupun sustainability report.
Increasing corporate profits is one of the company's priorities in business operations. Many companies make large sales to increase profits, but the increase in profits does not correspond to forecasts made previously. One of the causes of these charges and expenses is the improper accumulation of depreciation of assets. Many corporate assets have high functional value when asset management is not optimized, but profits are lost due to poor asset management because management cannot control the assets. This has been felt by local businesses in Pontianak City, where efforts have been made to increase profits, starting with service improvements and ending with higher fees, but at the end of the reporting period, the company's earnings report did not meet the expected projections. One of the causes was the high depreciation expense and many assets that were not properly managed, resulting in unnecessary expenses and resulting loss of profits for the company decrease.
Ribun language is one of the languages found in Sanggau district, West Kalimantan. This paper examines antonyms in Ribun language. Antonyms is one of the semantic studies. The problem in this study includes how the form of antonyms contained in Ribun language. The aim to be achieved is to describe the form of antonyms in Ribun Language. Data collection used the method of listening to involved with interviews, notes and recordings. Data in the form of oral speech from the Ribun community in Kedakas Village, TayanHulu District, Sanggau Regency, West Kalimantan Province. Data collection time was from February 2018 to April 2018. Furthermore, recording and documenting data in the form of notes used to collect data. After being collected, language data were analyzed using the aggregate method. Then, the results of the analysis of the language data were presented with informal and formal methods. There are antonym words in Ribun language which include adjectives, verbs and nouns.
This study aims to be able to provide an overview and information to academics regarding the perceptions of accounting students towards the accounting profession and it is hoped that this can be used as the basis for preparing an accounting curriculum. This research is a field research, which uses primary data in the form of distributing questionnaires to respondents who are students. This study found that 78.3 percent of respondents liked accounting and there were 2.8 percent who did not like accounting, while those who did not show a preference or disapproval of accounting or showed a neutral attitude were as many as 18.8 percent. And there are differences in perceptions between students both based on gender or gender and based on class (senior and junior) regarding the accounting profession.
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.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.