bluuebunny/crossref_metadata_2025_split huggingface dataset:
DAMPAK CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LINGKUNGAN
Authors: Wardani Dewi Kusuma , Haryani Sutri 
Published: June 2021

This study aims to determine the effect of good corporate governance (GCG) proxied through the proportion of independent board of commissioners, the size of the board of commissioners, the number of board meetings, and the size of the audit committee to the environmental disclosure. This research is causality. The population in this study is manufacturing companies listed on the Stock Exchange and included in PROPER 2012 until 2016. The sample in this study is determined based on purposive sampling and produce a sample of 10 sample companies. Data analysis technique used is multiple linear regression analysis.The results of multiple regression tests indicate that corporate governance (GCG) proxied through the proportion of independent commissioners, board size, number of board meetings, and the size of the audit committee, simultaneously affect the environmental disclosure. The independent variables influenced 61.4% of the dependent variable, while the rest influenced by other factors outside the study. Partially, the proportion of independent commissioners influences the environmental disclosure. The size of the board of commissioners has no effect on the disclosure of the environment. The number of board of commissioners meeting the effect on the disclosure of the environment. The size of the audit committee did not affect the disclosure of the environment.Keywords: Corporate Governance (GCG), proportion of independent commissioners, board size, number of board of commissioners meeting, audit committee size, environmental disclosure. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit terhadap pengungkapan lingkungan. Penelitian ini bersifat kausalitas. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dan termasuk dalam PROPER tahun 2012 sampai dengan 2016. Sampel dalam penelitian ini ditentukan berdasarkan purposive sampling dan menghasilkan sampel sebanyak 10 perusahaan sampel. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian regresi berganda menunjukkan bahwa, good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit. Variabel independen berpengaruh sebesar 61.4% terhadap variabel dependen, sedangkan sisanya dipengaruhi oleh faktor-faktor lain di luar penelitian. Secara parsial, proporsi komisaris independen berpengaruh terhadap pengungkapan lingkungan. Ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan lingkungan. Jumlah rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan. Ukuran komite audit tidak berpengaruh terhadap pengungkapan lingkungan. Kata kunci: Good Corporate Governance(GCG), proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit
PERBEDAAN KINERJA KEUANGAN DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH KEBERADAAN KEPALA KOMITE MANAJEMEN RISIKO
Authors: Kristiawan Dominicus Wahyu Budi , Pangeran Perminas 
Published: June 2021

This study aims to examine differences in financial performance and firm value before and after the existence of the head of the risk management committee. This study used a purposive sampling method in taking sample size and carried out for 3 years before the existence of the head of the risk management committee and 3 years after the existence of the risk management committee and selected 9 samples of banking companies. The hypothesis testing of the study was carried out by different tests, paired sample t-test. Different test results show that the risk characteristics measured by earnings volatility, experience differences before and after the existence of risk management with a decrease in profit risk. This shows the existence of the head of the risk management committee able to increase the effectiveness of risk management and be able to minimize risk. The characteristics of assets as measured by asset turnover also differ before and after the existence of the head of the risk management committee. This indicates that the presence of the head of the risk management committee is able to manage future project risks with risk management for long-term decisions. Keywords: Head of the risk management committee, company performance, and company value ABSTRAK Penelitian ini bertujuan untuk menguji perbedaan kinerja keuangan dan nilai perusahaan sebelum dan sesudah keberadaan kepala komite manajemen risiko. Penelitian ini menggunakan metode purposive sampling dalam pengambilan sampel penelitian dan dilakukan selama 3 tahun sebelum keberadaan kepala komite manajemen risiko dan 3 tahun setelah keberadaan komite manajemen risiko dan terpilih 9 sampel perusahaan perbankan. Pengujian hipotesis dilakukan dengan uji beda, uji sampel berpasangan. Hasil uji beda menunjukkan bahwa karakteristik risiko yang diukur dengan volatilitas laba mengalami perbedaan sebelum dan sesudah keberadaan manajemen risiko dengan penurunan risiko laba. Hal ini menunjukkan keberadaan kepala komite manajemen risiko mampu meningkatkan efektivitas manajemen risiko dan mampu meminimalisir risiko. Karakteristik aset yang diukur dari perputaran aset juga terdapat perbedaan sebelum dan sesudah keberadaan kepala komite manajemen risiko. Hal ini menunjukkan bahwa kepala komite manajemen risiko mampu mengelola risiko proyek masa depan dengan adanya manajemen risiko untuk keputusan jangka panjang. Kata kunci: Kepala komite manajemen risiko, kinerja perusahaan, dan nilai perusahaan
UKURAN KANTOR AKUNTAN PUBLIK, DISCRETIONARY ACCRUALS DAN OPINI AUDIT GOING CONCERN
Authors: Masiku Ravaela Amba , Dewi Christine Novita 
Published: June 2021

The purpose of this study is to examine auditor’s concervatism in term of their reaction to client’s earnings management behavior and their limitations to issue the going concern opinions (GCO). The population of this study consists of 672 observations from 69 companies are listed on the Indonesia Stock Exchange (BEI) during 2012-2017. The author used the modified Jones model to measure discretionary accruals as a proxy of earnings management. The results of this study indicate that size of audit firm has a positive effect to discretionary accrual. Companies that have been audited by the Big4 tend to apply discretionary accrual in their financial reporting than companies audited by Non-Big4. Further, to strenghten the first hypothesis, we examine the effect of discretionary accruals and going concern opinion on companies that audited by audit firms Big4 lower than companies that audited by audit firms Non-Big4. We found that the result is consistent with the first hypothesis. Keywords : auditor reputation, discretionary accruals, going concern opinion, audit firm ABSTRAK Tujuan dari penelitian ini adalah untuk menguji konservatisme auditor dalam hal reaksi auditor terhadap akrual diskresioner yang dilakukan oleh perusahaan dan keterbatasan auditor untuk menerbitkan opini Going Concern (GC). Populasi penelitian terdiri dari 672 pengamatan dari 69 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2012-2017. Penulis menggunakan model modifikasi Jones untuk mengukur akrual diskresioner sebagai proksi manajemen laba. Hasil dari penelitian ini menjelaskan bahwa ukuran kantor akuntan publik berpengaruh positif terhadap akrual diskresioner, hal tersebut diperkuat dengan pengaruh akrual diskresioner dan opini audit going concern yang diaudit oleh kantor akuntan publik Big4 lebih rendah dari perusahaan yang tidak diaudit oleh kantor akuntan publik Non-Big4. Kata kunci : reputasi auditor, akrual diskresioner, opini audit going concern, kantor akuntan publik
DETERMINAN HARGA SAHAM PERUSAHAAN MANUFAKTUR DENGAN UKURAN PERUSAHAAN DAN ROA SEBAGAI VARIABEL KONTROL
Authors: Setyani Astuti Yuli 
Published: June 2021

This study aims to analyze the factors that influence the rise or fall of stock prices in manufacturing companies listing on the Indonesia Stock Exchange. The research sample consisted of all manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling technique used in this study is purposive sampling method, which is the determination of samples based on certain criteria in accordance with what is desired by the researcher. The data used in the study are secondary data as many as 232 samples. The results of this study are in the first test of Operating Cash Flow, DER. Growth in sales and Size has no effect on Stock Prices. The second test with size as the contor variable also does not affect the price, while the third test of ROA as a control variable influences the stock price. Keywords: Return On Assets, Operating Cash Flow, DER, Sales Growth Rate, Stock Price. ABSTRAK Penelitian ini bertujuan untuk menganalisis faktor-faktor yang berpengaruh terhadap naik atau turunnya harga saham pada perusahaan manufaktur yang listing di Bursa Efek Indonesia. Sampel penelitian ini terdiri dari seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling, yaitu penentuan sampel berdasarkan kriteria tertentu sesuai dengan yang dikehendaki oleh peneliti. Data yang digunakan dalam penelitian adalah data sekunder sebanyak 232 sampel. Hasil dari penelitian ini dalam pengujian pertama Arus Kas Operasi , DER.Pertumbuhan penjualan dan Size tidak berpengaruh terhadap Harga Saham. Pengujian kedua dengan size sebagai variabel kontor juga tidak berpengaruh terhadap harga sahan ,sedangkan pengujian ketiga ROA sebagai variabel kontrol berpengaruh terhadap harga saham. Kata kunci: Return On Assets, Arus Kas Operasi, DER, Tingkat Pertumbuhan Penjualan, Harga Saham
Peran Sistem Informasi dalam Modernisasi Perpajakan di Indonesia
Authors: Radianto Wirawan E.I. 
Published: June 2021

The escalating role of tac in supporting the natianal development compels the Directorate General for Taxation to apply strategies to increase the income from tax. One of those strategies is moderniztng the tmation in order ta ea$ethe tmpqters in payW the tm. Tm rnodernization aims ot improving tm services which ends up in increa.sing the obedience of the tffipmyers. One of the ffirts employed by the Directorate Generalfor Taxation is escalating the role of information systems in order to fulfill the taxationobedience. Some of those infonnation systems are e-registration, e-SPT, and epment. This pryer discusses the wealmesses of each of these systems based. on the data collection and data analysisfrornvarious resowces. This paper explains the result of an empirical study into how information systems of taxation influenced the obedience of the taxpayers. The research was carried out in the province of Yogtakana, which covered Bantul, Sleman, and Yogtakarta municipalities. The respondents were those taxpayers of manufactures, trade, and seryice aree$. The research result shows that tax modernization, which included e-registration, e-SPT, and e-poyment, influerced the rate of taxpqlers' obedience. The tmpayers, who used the onlinefacilities,felt positive benefi* when they,were doing their duty in paying taxes.Kqwords: tm modemization, e-SPT, e-registration, e-payrnent, informationsystem, obediencePEIIDAHT
PENGARUH CORPORATE GOVERNANCE TERHADAP PERINGKAT DAN YIELD OBLIGASI DI BEI
Authors: Dikson Terry Sihotang 
Published: June 2021

The purpose of this study is to examine weather corporate governance impact on bond yield and rating. This study analyses sample 27 of bonds made of Indonesian Stock Exchangelisted finance firms over the period 2004-2008. Data is analysed by using multivariate logistic regression dan multivariate regression. Multivariate logistic regres-sion is used to analyse the effect of corporate governance impact on bond rating. Meanwhile, multivariateregres-sion is used to analyse the effect of corporate governance impact on bond yield. The analyses show two main findings. First, Independent board have negative impact on bond rating. How-ever, the coefficient of the variable result is not consistent with the prediction. Second, institutional ownership have negative impact on bond yield.Keywords: Corporate Governance, Bond Rating, Bond Yield
PENGARUH ORIENTASI KEWIRAUSAHAAN TERHADAP PROFITABILITAS UKM DENGAN ORIENTASI PASAR SEBAGAI VARIABEL PEMEDIASI
Authors: Kumalaningrum Maria Pampa 
Published: June 2021

This study examined the effect of entrepreneurial orientation on profitability in small business mediated by market orientation. Entrepreneurial orientation reflects the degree to which firms’ growth objectives are driven bythe identification and exploitation of untapped market opportunities. Market orientation reflects the degree to which firms’ strategic market planning is driven by customer and competitor intelligence.Data was processed with Structural Equation Modeling using AMOS program. The results showed that Entre-preneurial orientation has an direct effect onmarket orientation and indirect effect on profitability mediated by market orientation. The results suggest, at least in small firms, entrepreneurial orientation complements market orientation by instilling an opportunistic culture that impacts the firm’s profitability.Keywords:market orientation, entrepreneurial orientation, and profitability.
PENGARUH KEPUASAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN HOTEL
Authors: Astuti Ambar Kusuma , Respati Agustini Dyah 
Published: June 2021

ABSTRACT Hotels have a strategic role in the development of the tourism industry. As one of the destinations for tourism, many hotels have sprung up in Yogyakarta. One of the factors that determine the quality of service to hotel guests is its employees. This study examines antesedent work performance of hotel employees. Some of the predictors used in the study were life satisfaction, job satisfaction, and organizational commitment. This study uses the perspective of social exchange theory. The criteria for the research respondents were married hotel employees. Primary data collection lasts for two months. The number of questionnaires analyzed was 96. The first step is validity and reliability test. To test the validity, a comparison between r count values and r table is used. Whereas to test reliability used cronbach's alpha. From the results of the first validity test, it appears that there are several invalid research indicators. Furthermore, invalid indicators are removed from the testing process. After all the research indicators are declared valid and reliable, then proceed with multiple linear regression testing. In relation to the results of multiple linear regression testing, some items that observe are the adjusted R-square value, F statistical test, and statistical test t. The results showed that life satisfaction, job satisfaction, and organizational commitment affect employee performance. Keywords: satisfaction, commitment, work performance ABSTRAK Hotel memiliki peran strategis dalam pengembangan industri pariwisata. Sebagai salah satu tujuan wisata, banyak hotel bermunculan di Yogyakarta. Salah satu faktor yang menentukan kualitas layanan untuk tamu hotel adalah karyawannya. Penelitian ini meneliti kinerja kerja anteseden karyawan hotel. Beberapa prediktor yang digunakan dalam penelitian ini adalah kepuasan hidup, kepuasan kerja, dan komitmen organisasi. Penelitian ini menggunakan perspektif teori pertukaran sosial. Kriteria untuk responden penelitian adalah karyawan hotel menikah. Pengumpulan data primer berlangsung selama dua bulan. Jumlah kuesioner yang dianalisis adalah 96. Langkah pertama, uji validitas dan reliabilitas. Untuk menguji validitas, perbandingan antara nilai-nilai hitung r dan tabel r digunakan. Sedangkan untuk menguji reliabilitas digunakan alpha cronbach. Dari hasil uji validitas pertama, tampak bahwa ada beberapa indikator penelitian yang tidak valid. Selain itu, indikator yang tidak valid dihapus dari proses pengujian. Setelah semua indikator penelitian dinyatakan valid dan dapat diandalkan, maka dilanjutkan dengan pengujian koefisien regresi linier berganda. Hasil penelitian menunjukkan bahwa kepuasan hidup, kepuasan kerja, dan komitmen organisasi berpengaruh terhadap kinerja karyawan. Kata kunci: kepuasan, komitmen, kinerja kerja
Magnetically attracted iron scrap anode based electrocoagulation for phosphate removal
Authors: Zhu Dandan , Hong Xiaoting , Hui K. S. 
Published: June 2021

Abstract
This study shows the effectiveness of a novel electrocoagulation process using magnetically attracted iron scrap anodes for phosphate removal from aqueous solution. The effect of contact time, reaction temperature, dose of iron scrap, initial phosphate concentration, applied voltage, pH, magnetic force, and the species of competing anions on the efficiency of phosphate removal and the reaction products has been investigated. The techniques of XRD, XPS, and VSM were used to characterize the elemental composition and the types of the reaction products in order to clarify the interaction between novel anode and phosphate ions. The removal of phosphate was fitted by a pseudo first-order reaction kinetic model. The results showed that magnetically attracted iron scrap anodes were electrodissoluted under an applied potential and reacted with phosphate into Fe-hydroxo-phosphate complexes. The work suggested that electrocoagulation using magnetically attracted iron scrap anodes had the potential to become a promising technique for phosphate precipitation.
The Influence of COVID-19 Information Sources on the Attitudes and Practices Toward COVID-19 Among the General Public of Saudi Arabia: Cross-sectional Online Survey Study
Authors: Alshareef Noor , Yunusa Ismaeel , Al-Hanawi Mohammed Khaled 
Published: June 2021

Background
The COVID-19 pandemic has resulted in panic among the general public, leading many people to seek out information related to COVID-19 through various sources, including social media and traditional media. Identifying public preferences for obtaining such information may help health authorities to effectively plan successful health preventive and educational intervention strategies.

Objective
The aim of this study was to examine the impact of the types of sources used for obtaining COVID-19 information on the attitudes and practices of the general public in Saudi Arabia during the pandemic, and to identify the socioeconomic and demographic factors associated with the use of different sources of information.

Methods
This study used data from a cross-sectional online survey conducted on residents of Saudi Arabia from March 20 to 24, 2020. Data were analyzed using descriptive, bivariate, and multivariable logistic regression analyses. Bivariate analysis of categorical variables was performed to determine the associations between information sources and socioeconomic and demographic factors. Multivariable logistic regression analyses were employed to examine whether socioeconomic and demographic variables were associated with the source of information used to obtain information about COVID-19. Moreover, univariable and multivariable logistic regression analyses were conducted to examine how sources of information influence attitudes and practices of adhering to preventive measures.

Results
In this analysis of cross-sectional survey data, 3358 participants were included. Most participants reported using social media, followed by the Ministry of Health (MOH) of the Kingdom of Saudi Arabia, as their primary source of information. Seeking information via social media was significantly associated with lower odds of having an optimistic attitude (adjusted odds ratio [aOR] 0.845, 95% CI 0.733-0.974; P=.02) and adhering to preventive measures (aOR 0.725, 95% CI 0.630-0.835; P<.001) compared to other sources of information. Participants who obtained their COVID-19 information via the MOH had greater odds of having an optimistic attitude (aOR 1.437, 95% CI 1.234-1.673; P<.001) and adhering to preventive measures (aOR 1.393, 95% CI 1.201-1.615; P<.001) than those who obtained information via other sources.

Conclusions
This study provides evidence that different sources of information influence attitudes and preventive actions differently within a pandemic crisis context. Health authorities in Saudi Arabia should pay attention to the use of appropriate social media channels and sources to allow for more effective dissemination of critical information to the public.
DETERMINANTS OF SMALLHOLDER FARMERS’ ACCESS TO MOBILE PHONE BASED MONEY TRANSFER SERVICES – EVIDENCE FROM VOLTA REGION OF GHANA
Authors: AMEDI MAXWELL , DELALI WOLEDZI FREEDMAN 
Published: June 2021

Objective: Smallholder farmers’ access to Mobile Phone Based Money Transfer Services in Akatsi North District of Volta Region of Ghana under the Planting for Food and Jobs Programme.
Methods: Primary data were collected from 300 farmers in beneficiary districts while secondary data were gathered from literatures and various actors. A multi-stage sampling technique was used in selecting respondents for the study. The first stage involved selecting ten communities that benefited from the planting for food and jobs program in the Akatsi North district, while the second stage considered randomly selecting 30 beneficiary farmers in each community. Obtained data were analyzed using Statistical Package for the Social Sciences and STATA-11 software. Results were presented in the form of descriptive statistics, cross tabulation, and Logit regression model.
Results: Majority of respondents (74%) do not use Mobile Phone Based Money Transfer platform for any agricultural transaction. Is only 26% of the respondents that use the mobile money platform for their agribusiness activities. Out of the nine explanatory variables included in the Logit regression model, six of them were significant at p<0.01, p<0.05, and p<0.1. Significant factors include: Educational level of households, age, major occupation, accessibility of mobile money service provider, convenience to respondent, trust of the system, and availability of mobile money service.
Conclusions: The availability and accessibility of Mobile Phone Based Money financial services among smallholder farmers is key to achieving competitive global business.