Entrepreneurship is very important for the community because with entrepreneurship people are no longer dependent on jobs, and create job opportunities for others. Entrepreneurial activities in the community have a very important role to help overcome the problem of unemployment and increase people's income. The cause of the large number of unemployed because most people do not have an entrepreneurial spirit. The social environment has an important role in shaping the desire for entrepreneurship. The purpose of this correlational study is to determine the relationship between social support and entrepreneurial intentions. Respondents in this study were taken from the group of teenagers aged 15-20 years. The sampling technique in this study used a purposive sampling technique based on characteristics focused on groups of teenagers who had not worked and were not married. In addition, they also have no entrepreneurial experience. There are 46 teenagers who are respondents in this study. All of them came from Padusan Village, Pacet District, Mojokerto Regency. The data analysis technique used to fulfil the study objectives is product moment correlation analysis assisted by the SPSS 26 program. The research findings state that social support has a positive and significant relationship with entrepreneurial intentions. The higher the level of social support received by adolescents, the higher the level of entrepreneurial intentions possessed by adolescents
This study aimed to get empirical evidence about the mediation tendency of the accounting fraud at the influence the effectiveness of internal control and the information asymmetry on accountability organization. Empirical studies conducted on six Polytechnic State in Makassar namely Politeknik Negeri Ujung Pandang, Makassar ATI Polytechnic, the Polytechnic Studies Polytechnic Sailing and Tourism. Methods of data collection using the questionnaire technique. The number of samples in this study were 59 respondents were selected based on purposive sampling method. This study uses analysis techniques Linear Regression with SPSS version 23.0. The results showed a positive relationship between the asymmetry of information with the tendency of accounting fraud in this sense that, each accounting fraud will likely increase if the asymmetry of information often occurred in an agency. The implication of this research is the asymmetry of information, it will trigger the action of fraud by staff. In this case led back to spearhead the tendency determining whether fraud could be minimized or not. Any information relating to the agencies should be communicated to the staff equally, according to their respective fields. Provision of information equally to the staff of each, will foster a sense of responsibility on the staff. If the sense of responsibility towards work has grown.
Studi empiris ini bertujuan untuk menguji pengaruh kinerja keuangan dan non keuangan terhadap pengungkapan Corporate Social Responsibility (CSR). Adapun variabel kinerja keuangan yang diteliti adalah kepemilikan manajemen (MAN), leverage (DER), profitabilitas (ROA), dan variabel kinerja non keuangan adalah tipe industri (IND). Populasi dalam penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 dengan metoda purposive sampling sehingga diperoleh sampel sebanyak 143 perusahaan. Data dianalisis dengan analisis regresi berganda dengan tiga uji asumsi klasik menggunakan SPSS 21,0 for windows. Hasil penelitian menunjukkan bahwa variabel profitabilitas (ROA) dan tipe industri (IND) berpengaruh positif terhadap pengungkapan CSR, sedangkan variabel kepemilikan manajemen (MAN) dan tingkat leverage (DER) tidak memiliki pengaruh terhadap pengungkapan CSR. Dengan demikian, disimpulkan bahwa perusahaan dengan tipe industri high atau skala besar dan tingkat profitabilitas yang tinggi, cenderung akan melakukan pengungkapan informasi sosial lebih banyak sebagai bentuk tanggung jawab perusahaan kepada masyarakat serta menjaga eksistensinya.
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