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Menampilkan 81–90 dari 93 artikel
ANALISIS PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KETEPATAN WAKTU CORPORATE INTERNET REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BEI
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 9
, No 2
(2014)
This research examine which corporate governance mechanism can effect Timeline of Corporate Internet Reporting by listed companies on the Indonesian Stock Exchange. Independent variables in this study are firm characteristics (firm size, type of bussiness, profitability, leverage, liquidity, issuance of stock) and corporate governance variables (public ownership structure, proportion of supervisory board and supervisory board size) to investigate the influence on the timeliness of CIR. Populatio...
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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP STOCK RETURN PADA PERUSAHAAN YANG BERKAITAN DENGAN LINGKUNGAN YANG LISTING DI BURSA EFEK INDONESIA
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 9
, No 2
(2014)
"> This study examines the effect of independent variables are reporting corporate social responsibility ( CSR ) environmental dimensions , social, and economy, on the dependent variable of stock returns by partially or simultaneously. The study was conducted on 3 months period before and after the publication of the annual report in 2012 . The object of the research is a company listed on the Indonesian Stock Exchange and publish the annual report . Samples were taken as many as 50 companies...
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NILAI ETIS PERUSAHAAN DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 7
, No 2
(2012)
In this article, we learned about ethical theory. First, Corporate Ethical Index and empirically assess the impact of corporate ethical identity (CEI) on a firm’s financial performance (market-to-book values). Drawing on formulations of normative and instrumental stakeholder theory, we argue that firms with a strong ethical identity achieve a greater degree of stakeholder satisfaction (SS), which, in turn, positively influences a firm’s financial performance. We analyze dimensions of the CEI of...
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ANALISIS HUBUNGAN ANTARA EFISIENSI KINERJA INTELEKTUAL TERHADAP KINERJA PERUSAHAAN STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 7
, No 1
(2012)
The principal purpose of the present paper is to investigate the association between the efficiency of value added Intellectual Coefficient (VAIC) by the major components of a manufacture enterprise resource base {employee capital (CEE), human capital (HCE) and structural capital (SCE)} and ROA as dimension of manufacture enterprise financial performance. The traditional dimension of financial performance is profitability and market valuation. The study used 32 manufacture enterprises data drawn...
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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA INTELECTUAL CAPITAL PADA INDUSTRI PERBANKAN YANG LISTING DI BURSA EFEK INDONESIA
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 6
, No 1
(2011)
The purpose of this paper is to investigate the determinants of intellectual capital performance in Indonesian banks who listed in Indonesian Stock Exchange over the period 2006-2008. Multiple regression analysis is used to test the relationship between the intellectual capital performance as a dependent variable and certain independent variables are bank profitability, efficiency of investment in intellectual capital, barriers to entry, bank efficiency. Results indicate that the standard variab...
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ANALISIS PERATAAN LABA DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 4
, No 2
(2009)
The objective of this research is to examine factors that influencing income smoothing practice in manufacturing companies listed at Indonesian Stock Exchange (IDX). The factors being examined were size, profitability, financial leverage, net profit margin and variance of stock value. Eckel’s Index (1981) was used to determine the incidence of income smoothingpractice with net profit after tax as the object of income smoothing.The sample of this research selected by purposive judgement sampling....
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KESUKSESAN SISTEM TEKNOLOGI INFORMASI PADA E-COMMERCE
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 3
, No 2
(2008)
E-commerce is using computer for facilitate all of operational enterprise. A lot of operational enterprise have attribute to internal finance, human resources, information service, and marketing. Others operation included company relation with all of eight circle element. What is the most hoped from information technology system application in e-commerce? If this question inquired to organizations who application information technology system, they will answer the most important is that informat...
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PENGARUH ASYMETRI INFORMASI, MANAJEMEN LABA DAN INDIKATOR MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PUBLIK DI INDONESIA
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 3
, No 1
(2008)
The early perspective corporate governance comes from agency theory. In the model of agency theory, principal is ownership of the company who give their right to agent. The conflict of interest between principal and agent could be happen because existence of dissociation between ownership and management of company. The corporate governance appears to minimize that conflict and to control they behaviour. The aim of this research is to find out empirical evidence about the influence of corporate g...
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ANALISIS PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Pada Perusahaan Yang Terdaftar di Bursa Efek Jakarta)
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 2
, No 2
(2007)
Orientation displacement in business causes more width space of company social responsibility. Company isn't only give responsibility to creditor, investor and government, but also to others like public community and employee.This study had goals to analyze the effect of responsibility report in company financial statement with financial performance of go public companies in Jakarta Stock Exchange. Social responsibility report had four themes. There is energy and environment, employee, product a...
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ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 2
, No 1
(2007)
Accountant ethics have discused in peoples. Ethics consists of moral principles and standard of conduct. In general use the word ethics relates to the philosophy of human conduct and principles of human morality and duty. Professional ethics include standards of behaviour for a professionalperson that are designed for both practical and idealistic purposes. The deliquency of accountant profesional ethics codes at company have a lot of number, so it is need more power to obey that codes. If there...
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