The property and real estate sector is an industrial sector in the Indonesia Stock Exchange which is experiencing rapid growth and pervasive changing. Doing business in this sector must be supported by excellent intellectual capital and competitive strategic to gain sustainable welfare. This study done to explore the direct effect of intellectual capital to financial achievement or the indirect effect through competitive advantage as a strategy tool to gain profit. The population is 48 companies in property and real estate sector, and 21 companies selected as samples by using purposive sampling method. Hypothesis testing did by using Partial Least Square and all requirement of validity and reliability are fulfilled. As predicted based of the nature and characteristic of this business, intellectual capital has a positively significant effect to financial success both in direct effect. The result of indirect effect through competitive advantage show the positive direction but not significant.

Abstrak:Tujuan dari penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, profitabilitas dan ukuran dewan direksi pada pengungkapan tanggung jawab sosial perusahaan. Sampel sejumlah 17 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode tahun 2014 dan 2015 dengan kriteria selalu mempublikasikan laporan keuangannya, selalu melaporkan kegiatan tanggung jawab sosial perusahaan dan selalu memiliki keuntungan selama periode observasi. Dengan menggunakan analisis Partial Least Square (PLS) menggunakan PLS Smart Software, hasilnya menunjukkan pengaruh yang signifikan dari Ukuran terhadap CSR. Dengan nilai koefisien jalur sebesar 0,292 dan positif, dapat dikatakan semakin besar ukuran perusahaan semakin tinggi pula CSR. Analisis juga menunjukkan bahwa ada pengaruh positif yang signifikan antara ROA pada CSR. Dengan nilai koefisien jalur positif sebesar 0,471, dapat diartikan bahwa peningkatan ROA juga akan meningkatkan CSR. Begitu juga sebaliknya, jika ROA rendah, maka akan menyebabkan CSR ikut menurun. Di sisi lain, tidak ada pengaruh yang signifikan antara jumlah Direksi terhadap CSR. Dengan nilai positif dari koefisien jalur untuk 0162, dapat diartikan bahwa peningkatan dalam ukuran Dewan Direksi juga akan meningkatkan CSR. Analisis PLS juga menunjukkan bahwa ROA, Ukuran dan DK memiliki pengaruh pada CSR dengan daya prediksi keseluruhan model untuk 0,435, atau 43,5%, sedangkan 56,5% dipengaruhi oleh faktor atau variabel lain yang tidak termasuk dalam persamaan model. Abstract:The purpose of this study was to examine the effect of firm size, profitability and size of the board of directors on the disclosure of corporate social responsibility. Sample are 17 food and beverage companies listed in Indonesia Stock Exchange during the period of 2014 and 2015 were selected using criteria always publish their financial reports, always reporting on the activities of corporate social responsibility and always had profits during the observation period. By using analysis Partial Least Square (PLS) with PLS Smart Software, the result shows a significant effect of SIZE to the CSR.With the path coefficient value of 0.292 and is positive, it can be said that the increase in SIZE (the size of the company) the higher will be the CSR. The analysis also showed that there is a significant positive effect between ROA on CSR. With the value of the positive path coefficients of 0,471, can be interpreted that an increase in ROA will also improve the CSR. And vice versa, if ROA is low, it will cause the CSR participate decline.On the other hand, there is no significant effect between the number of Board of Directors toward the CSR. With the positive value of path coefficients for 0162, it can be interpreted that an increase in the Board of Directors will also improve CSR. PLS analysis also shows that ROA, SIZE and DK have an influence on CSR with overall Jurnal Ilmu Manajemen Volume 4, Nomor 2, Juli 2018 Analisis Pengaruh Ukuran… (Kartika, Triesti, Aang) 63predictive power of the model for 0,435, or 43...

This study aims to identify and analyze the factors that influence earnings management in manufacturing companies listed on the IDX. The method of determining the sample used is purposive sampling in accordance with predetermined criteria. The number of samples obtained are 36 manufacturing companies with a period of 2015-2019. This research is a quantitative study with an analytical technique used, namely multiple linear regression. Annual financial report data from 36 manufacturing companies are used in this study. The results show that firm size and institutional ownership affect earnings management, but managerial ownership, leverage, and industry specialization auditors have no effect on earnings management. On the other hand firm size, managerial ownership, institutional ownership, leverage, industry specialization auditors together affect earnings management. The results of this study are expected to be useful for regulators, investors, and other stakeholders so that they can make policies in preventing opportunistic earnings management practices that can harm various related parties.

The purpose of this study is to determine the effect of Website Characteristics on customer satisfaction and impact on customer loyalty in the online store. The population of this research is the first-grade student of Diploma 4 Management Accounting in State Polytechnic of Malang. Using a purposive sampling method dan solving formula 138 samples were collected. In this research, the analysis technique used was linear regression namely path analysis. By using 5% of the significance level, some conclusions can be obtained from this research. The constant value obtained significance (P) if 0.000 is smaller than 0.05. The conclusion that can be drawn based on the result of hypothesis testing on the F-test is that the design of the site, informative, security, and communication have a partially significant effect on the customer's satisfaction, but the variable of shopping convenience has no significant effect partially on the customer's satisfaction. Besides that, the design of the site, informative, security, and communication have a partially significant effect on the customer's loyalty, but the variable of shopping convenience has no significant effect partially on the influence on customer loyalty.