This study aims to test Voluntary Disclosure, Quality of Financial Reporting and Information Asymmetry as Moderation Variables. The Voluntary Disclosure variable is calculated using the Index Disclosure. This research uses quantitative methods and uses partial least square with EViews data analysis. The research sample consisted of 225 manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. The results of the study state that voluntary disclosure has a positive and significant effect on the quality of financial reporting through asymmetric information. The relationship between voluntary disclosure and asymmetric information has a negative effect on the quality of financial reporting, states that the disclosure of voluntary reports to companies can prevent information asymmetry, as well as the relationship of voluntary disclosure to information asymmetry states that companies that make voluntary disclosure will increase the interest of investors and other stakeholders. The quality of financial reporting states that if there is information asymmetry, the quality of financial reporting will also decline. The low value of relevance will affect the level of large or small information gaps between management and investors. The quality of financial reporting with increased relevance means that asymmetric information will have a negative impact on financial reporting.
The observation purpose is to testing influence of online media promotion against the purchase decision. The population is 500 active consumers of Alif Galeri Hijab Sidoarjo. Data used is result of answers from consumer questionnaires which distributed to all active consumer of Alif Galeri Hijab Sidoarjo. The number of sample used is 83people through Slovin formula. The analyze technic used is simple linear regression with purpose to get the overview of the effect from online media promotion on purchasing decisions.The results of the observation isrepresented by the formula : Y = 10,786 + 0,750x. The formula is the result of validity test, reability test, normality test, heteroskedasticity test, partial test and coefficient of determination. The test show that every 1% increase of online media promotion then the purchase of decision will increase 75%. It can be concluded if online media promotion have a significant positive effect against the purchase decision.
The research of this study is to determine the impact of green accounting on sustainable development and financial performance, as well as the impact of financial performance on sustainable development and green accounting on sustainable development through financial performance. In this study, the population is a manufacturing company that implements the green industry and is registered with the Indonesian Stock Exchange between 2017 and 2020. Purposive sampling was used to acquire data from 39 different companies. Path analysis was performed to analyze the data. Green accounting hurts sustainable development, green accounting has no impact on financial performance, financial performance has no impact on sustainable development, and green accounting has a financial performance impact on sustainable development.
Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme Good Corporate Governance yaitu Kepemilikan Manajerial, Kepemilikan Institusional, Proporsi Dewan Komisaris Independen, Komite Audit serta Leverage dan Pertumbuhan Total Asset terhadap Nilai Perusahaan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI). Nilai Perusahaan ditunjukkan oleh harga saham perusahaan.Metode pengambilan sampel yang digunakan adalah metode purposive sampling dengan dasar pemilihan sampel adalah perusahaan yang menerapkan prinsip-prinsip Good Corporate Governance selama periode observasi yaitu dalam tahun 2013- 2016. Berdasarkan kategori yang ditentukan, sampel yang digunakan selama kurun waktu 4 tahun adalah 96 perusahaan yang memenuhi kriteria. Dari hasil pengujian menunjukkan bahwa mekanisme Good Corporate Governance yaitu kepemilikan manajerial, kepemilikan institusional, komite audit dan leverage berpengaruh terhadap nilai perusahaan sedangkan proporsi dewan komisaris independen dan pertumbuhan total asset tidak berpengaruh secara parsial terhadap nilai perusahaan.
The purpose of this study was to determine the effect of work culture and work motivation on employee performance through job satisfaction at OJK Malang. The population in this study were all employees at OJK Malang as many as 55 respondents using the census method. The data analysis technique used is descriptive analysis technique using path analysis equation model. The results of this study Work Culture and Work Motivation have a significant effect on Job Satisfaction at the Malang OJK Office, this means that the higher the Work Culture and Work Motivation, the Job Satisfaction will increase. Job Satisfaction has a significant effect on Employee Performance at the Malang OJK Office. Work Culture and Work Motivation have a significant effect on Employee Performance through Job Satisfaction at the Malang OJK Office, this means that the higher Job Satisfaction caused by high Work Culture and Work Motivation, it can improve Employee Performance
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