THE IMPACT OF GRAY PROFITABILITY INDEX AND PUBLIC OWNERSHIP ON FINANCIAL STATEMENTS DISCLOSURE WITH AUDIT COMMITTEE AS A MODERATING VARIABLE

Disclosure of financial statements is one of the most important measurements for a sustainable company. This study will examine the effect of IFRS implementation on the gray profitability index and the portion of public share ownership on the disclosure of financial statements with the audit committee as a moderating variable. This study uses a quantitative research model and uses secondary data. The data in this study used data analysis methods, namely Moderating Regression Analysis (MRA) with IBM SPSS software and Microsoft Excel program as a testing support system, with data analysis techniques presented in the form of a classic assumption test and R2, F test and T test. The population in this study were all property and real estate companies that consistently had complete financial and annual reports for 2018 to 2019. This study used a sampling technique, namely purposive sampling and obtained 32 companies according to the classified criteria. The results indicated that the gray profitability index had no effect on the disclosure of financial statements, as well as the addition of the audit committee as a moderator did not strengthen the relationship to the disclosure of financial statements. Furthermore, the variable share of public ownership has a positive and significant effect on the disclosure of financial statements, as well as the moderation of the audit committee which further strengthens the relationship with the disclosure of financial statements. Kata Kunci: Gray Profitability Index, Public ownership, Disclosure of financial statements, and Audit Committee. JEL Classification: G32, M41

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The Relationship Between Body Image And Psychological Well Being In Senior High School Students

Academia Open ◽

10.21070/acopen.6.2022.2369 ◽

2021 ◽

Vol 6 ◽

Author(s):

Amaliyah Syabana ◽

Eko Hardi Ansyah

Keyword(s):

Body Image ◽

High School Students ◽

Data Analysis ◽

Data Collection ◽

Quantitative Research ◽

Sampling Technique ◽

Well Being ◽

School Students ◽

Psychological Well Being ◽

The Relationship

This research is motivated by the phenomenon of psychological well being experienced by students. The purpose of this study was to determine the relationship between body image and psychological well being in students of SMA Muhammadiyah 4 Porong. This research is a quantitative research with correlational quantitative method. The population in this study were all students of SMA Muhamadiyah 4 Porong, totaling 62 students. The sample in this study amounted to 62 students with saturated sampling technique. In the data collection technique, the researcher uses a psychological scale, this type of data collection uses a Likert scale in the form of a body image scale (ɑ = 0.797) and a psychological well being scale (ɑ = 0.948). The data analysis technique used Pearson's product-moment correlation with the help of SPSS 22.0. The results of the data analysis of this study indicate that the correlation coefficient (rxy) is 0.246 with a significance of 0.027 <0.05, which means that there is a significant positive relationship between body image and psychological well being in students of SMA Muhamadiyah 4 Porong. The effect of body image on psychological well being in this study was 6.1%.

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THE MODERATING EFFECT OF INDEPENDENT COMMISIONERS ON FINANCIAL POLICY AND PUBLIC OWNERSHIP TOWARD CORPORATE FINANCIAL PERFORMANCE

International Journal of Contemporary Accounting ◽

10.25105/ijca.v2i2.7517 ◽

2020 ◽

Vol 2 (2) ◽

pp. 139

Author(s):

Niko Silitonga

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Measurement Instrument ◽

Secondary Data ◽

Sampling Technique ◽

Annual Reports ◽

Corporate Financial Performance ◽

Financial Policy ◽

Public Ownership ◽

The Relationship

AbstractThe corporate financial performance is one of the measurement instrument whether the company is sustainable. This study aims to determine the effect of financial policy and public ownership on corporate financial performance with Independence of commissioners as a moderating variable in mining companies listed on Indonesia Stock Exchanges. This research uses a quantitative research model using secondary data. The data in this study were processed by the Moderating Regression Analysis (MRA) method supported by the IBM SPSS and Microsoft Excel programs as support software with data analysis techniques in the form of a classic assumption test and R2 test, F test, and t test. The population in this study are companies that have reported annual reports consistently during the 2014-2017 period. This study used a purposive sampling technique and obtained as many as 19 companies in accordance with predetermined criteria. The results of this study indicate that financial policy proxied by debt policy (DER) has a significant and positive effect on corporate financial performance, public ownership has no significant effect on corporate financial performance, independence commissioners strengthen the relationship between financial policy on corporate financial performance and independence commissioners do not has a moderating role between the relationship between Public Ownership and corporate financial performance. This study uses data from mining sector companies, it is recommended for further research to use other sectors such as: Property & Real Estate Sector, Manufacturing Sector, and others listed on the Indonesia Stock Exchange. The implications of this study for the company management, this research can provide input to the company to be able to choose and use an independent commissioner who fulfills expertise in the financial and business fields of his company in order to make a decision on his company's financial policy.Keywords: Independence of Commissioners, Financial Policy, Public Ownership, Corporate Financial Performance.

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The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements

ECONOMICS & ACCOUNTING JOURNAL ◽

10.32493/eaj.v4i1.y2021.p82-92 ◽

2021 ◽

Vol 4 (1) ◽

pp. 82

Author(s):

Adris Kuncoro ◽

Dhini Suryandari

Keyword(s):

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Institutional Ownership ◽

Financial Statements ◽

Financial Reports ◽

The Relationship ◽

Positive Effect ◽

Descriptive Statistical Analysis

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.

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Hubungan Antara Komunikasi Interpersonal Pasutri dengan Keharmonisan dalam Pernikahan

Jurnal Psikologi Udayana ◽

10.24843/jpu.2013.v01.i01.p03 ◽

2013 ◽

Vol 1 (1) ◽

Author(s):

Nyoman Riana Dewi ◽

Hilda Sudhana

Keyword(s):

Data Analysis ◽

Interpersonal Communication ◽

Test Data ◽

Random Sampling ◽

Quantitative Research ◽

Interpersonal Relationship ◽

Sampling Technique ◽

Simple Random Sampling ◽

The Relationship ◽

Effective Contribution

Marital harmony will be difficult to achieve without a good interpersonal relationship between husband and wife. In creating a good interpersonal relationship needs effective communication so as to prevent yourself from situation that could damage the relationship and can lead to not harmonious marriage. This study aimed to determine the relationship between interpersonal communication with marital harmony. This study is a quantitative research that used a product moment correlation. The sampling technique used is the technique simple random sampling, with 110 subjects. The scale used in this research are scale interpersonal communication and scale marital harmony. Based on the results obtained correlation values (r) of 0,649 with probabilities of 0,000 (p<0,05). The result from test data analysis is that there is a positive and significant correlation between interpersonal communication with marital harmony. The effective contribution to interpersonal communication with marital harmony is 42,2% and the others are 57,8% is influenced by other factors not examined in this study. Keywords: Interpersonal communication, marriage harmony

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Analysis of Promotion and Product Differentiation of Jukajo on Consumer Purchase Decision

Binus Business Review ◽

10.21512/bbr.v9i1.3901 ◽

2018 ◽

Vol 9 (1) ◽

pp. 9

Author(s):

Abel Gandhy ◽

Julio Arthur Hairuddin

Keyword(s):

Linear Regression ◽

Product Differentiation ◽

Quantitative Research ◽

Positive Impact ◽

Sampling Technique ◽

Purchase Decision ◽

Purchase Decisions ◽

Collection Method ◽

The Impact ◽

The Relationship

The purpose of this research was to measure the relationship and the impact of promotion and product differentiation on Jukajo consumer purchase decision. This research was a quantitative research with a questionnaire as the data collection method. The sampling technique in this research is purposive sampling technique. Then, the questionnaire was measured by Likert-scale and multiple linear regression. The result shows that promotion and product differentiation variable have positive impact on purchase decision partially and simultaneously. Bothvariables have 50,5% of impact towards consumer purchase decisions of Jukajo. Moreover, product differentiation becomes the most dominant variable which partially affects consumer purchase decision.

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HUBUNGAN ANTARA MINAT MENULIS DENGAN PENGUASAAN PERANTI KOHESI DAN KOHERENSI DALAM PEMBELAJARAN BAHASA INDONESIA PADA SISWA KELAS X SMK SEKOTA SUKABUMI TAHUN PELAJARAN 2016/2017 (CORRELATION BETWEEN THE INTEREST IN WRITING AND THE MASTERY OF COHESION AND COHERENCE TOOLS IN INDONESIAN LANGUAGE LEARNING OF CLASS X VOCATIONAL HIGH SCHOOL IN SUKABUMI CITY)

Metalingua: Jurnal Penelitian Bahasa ◽

10.26499/metalingua.v16i1.127 ◽

2018 ◽

Vol 16 (1) ◽

pp. 7

Author(s):

Faizal Arvianto ◽

Deden Ahmad Supendi ◽

Tanti Agustiani

Keyword(s):

Data Analysis ◽

Language Learning ◽

Quantitative Research ◽

Sampling Technique ◽

Population Data ◽

Choice Test ◽

Correlation Technique ◽

Significance Level ◽

Correlational Approach ◽

The Relationship

This study aims to determine whether or not the relationship between interest in writing with the mastery of tools of cohesion and coherence in learning Indonesian language in the students of class X SMK Se-Kota Sukabumi. Interest is a great desire for something. Interests can affect the quality of student learning outcomes in accordance with the particular field of study. This makes researchers interested in conducting research on the relationship between interest in writing with the mastery of tools of cohesion and coherence considering the tools of cohesion and coherence is an important part in the formation of discourse. This study is devoted to the interest in writing and mastery of cohesion and coherence tools in Indonesian language learning, because in Indonesian language learning writing skills and tools of cohesion and coherence are widely studied. This research uses quantitative research method with correlational approach. The researcher collected data with questionnaire instruments for interest data of menuls and multiple choice test instruments for cohesion and coherency tool mastery data. Determination of the sample using random sampling technique because the sampling was chosen randomly without considering the strata in the population. Data analysis technique used product moment correlation technique with 5% significance level. Based on the results of data analysis revealed that interest in writing students average-average 74.8% and well-categorized. Mastery of cohesion tools and student coherence averaging 70% of good categorized. Based on the results of data analysis of each variable stated that there is a positive relationship between the interest of writing with the mastery of tools of cohesion and coherence in students of class X SMK Se-Kota Sukabumi in learning Indonesian language lesson 2016/2017. From the calculation results there is a correlation of 0.290 and included in the correlation coefficient of low category. From the results of t-test significance, there is a score of t count of 3.248> from the table t score of 1.980. So it can be concluded that there is a positive and significant relationship between the interest of writing with the mastery of tools of cohesion and coherence in the students of class X SMK Se-Kota Sukabumi academic year 2016/2017.

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The impact of corporate governance elements on environmental reporting : the case of public listed companies in Malaysia

Social and Management Research Journal ◽

10.24191/smrj.v11i1.5234 ◽

2014 ◽

Vol 11 (1) ◽

pp. 75

Author(s):

Mohd Rashdan Sallehuddin

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Listed Companies ◽

Annual Reports ◽

Executive Directors ◽

Government Ownership ◽

Environmental Reporting ◽

Female Director ◽

The Impact ◽

The Relationship

The paper aims to examine the impact of the relationship between the elements of corporate governance and environmental reporting of public listed companies in Malaysia. This study adopts a cross sectional analysis by examining the 2010 annual reports of 254 public listed companies and using content analysis as the method to measure the extent of environmental reporting and compared with various corporate governance measures. Regression analysis was used to examine the relationship between Corporate Environmental Reporting (CER) and independent variables of Corporate Governance (CG) namely independent non-executive directors, audit committee composition, female director, duality, managerial and government ownership. Analysis found a significant relationship between the extents of environmental reporting with government ownership. In contrast, the extent of CER is insignificant with relation of independent non-executive directors, audit committee composition, female director, duality and managerial ownership. The results could be useful to provide evidence to regulatory bodies to look further and to identify the elements of corporate governance that will enhance the CER.

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Relationship Between SEM Training (Smart Entrepreneur Model) With Attitude PMW Participant Students in Running Business

Spektrum: Jurnal Pendidikan Luar Sekolah (PLS) ◽

10.24036/spektrumpls.v9i2.112745 ◽

2021 ◽

Vol 9 (2) ◽

pp. 266

Author(s):

Rizka Darmawan ◽

Alim Harun Pamungkas

Keyword(s):

Data Analysis ◽

Data Collection ◽

Random Sampling ◽

Quantitative Research ◽

Sampling Technique ◽

Simple Random Sampling ◽

Analysis Technique ◽

Research Population ◽

Model Training ◽

The Relationship

This research is motivated by the low attitude of the students participating in the PMW (Student Entrepreneurial Program) in running a business, this is presumably because it has something to do with the SEM (Smart Entrepreneur Model) training held by UPKK UNP properly. This study aims to: 1) describe the implementation of SEM (Smart Entrepreneur Model) training; 2) describe the attitudes of PMW participants in running a business; and 3) see the relationship between the Smart Entrepreneur Model Training and the attitudes of PMW participants in running a business. This type of research is quantitative research with correlational descriptive technique. The population of this study were all participants of the Smart Entrepreneur Model training, totaling 85 students. While the research population was 43 students who were taken using simple random sampling technique. Data collection techniques in the form of a Likert scale with data collection tools in the form of a questionnaire. The data analysis technique uses the percentage formula and product-moment correlation. The results showed that: (1) The implementation of the SEM (Smart Entrepreneur Model) training had not been carried out properly, (2) The attitude of the PMW participant students in running a business was relatively low, (3) There was a significant relationship between the SEM (Smart Entrepreneur Model) training and the attitude of PMW participants in running a business. It is recommended to UPKK UNP as the organizer of the SEM (Smart Entrepreneur Model) Training to improve and further improve the implementation of the training to improve students' abilities in entrepreneurship and to PMW participating students to be more active in participating in training so that knowledge and knowledge in entrepreneurship will increase.

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PENGARUH BALIHO (COVER BUILDING) TERHADAP MINAT MAHASISWA BARU KULIAH DI POLITEKNIK LP3I JAKARTA KAMPUS SUDIRMAN TANGERANG

JURNAL LENTERA BISNIS ◽

10.34127/jrlab.v7i2.233 ◽

2018 ◽

Vol 7 (2) ◽

pp. 52

Author(s):

Deny Sudrajat

Keyword(s):

Data Analysis ◽

Quantitative Research ◽

Sampling Technique ◽

Significance Test ◽

Test Results ◽

Census Techniques ◽

New Students ◽

Variable Influence ◽

The Relationship ◽

Academic Year

AbstractThe purpose of the research conducted at the Polytechnic of LP3I Jakarta, Sudirman Tangerang Campus was to find out whether there was a billiard effect (cover building) made on the interest of new students to study at Politeknik LP3I Jakarta, Sudirman Campus, Tangerang. Research is associative research to determine the relationship between two variables, the approach used is the method of data analysis quantitative research using statistical methods .. Using a questionnaire instrument with respondents of the students of the Polytechnic LP3I Jakarta Campus Sudirman Tangerang. in it is a closed question of measurement using a Likert scale. In this study the sampling technique used is Non Probability Sampling, especially Purposive Sampling technique, which uses census techniques. In this research at the Polytechnic of LP3I Jakarta Sudirman Campus, the sample was determined only by the polytechnic students of LP3I Jakarta Kampus Sudirman all levels 1 (one), 20 student respondents in the academic year 2018 - 2019. From the results of data analysis, interest in the average cover building interpretation number 3.62 is included in either the criteria or cover building, according to them, interesting and visible results of the average interest in studying at Politeknik LP3I Jakarta Sudirman Campus, the average interpretation rate is 3.67, including the criteria of good or interest. to study at the Jakarta Polytechnic LP3I Sudirman Tangerang campus is high. Correlation test results obtained only 0.03 and refers to the product moment correlation table of the relationship or the influence of billboards (cover building) on the interest of new students to study at the Politeknik Lp3i Jakarta Sudirman Campus in Tangerang, the effect is very low. From the results of the determinant coefficient, the effect is only 0.09% while the remaining 99.91% of students' interest in studying at the Jakarta Polytechnic LP3I Sudirman campus in Tangerang is influenced by other factors not discussed in this study. The level of correlation and determinant is very low but the significance test shows that t count is smaller than t tabl, the t count value <t table (0, 126 <2,086). then the research hypothesis can be concluded that Ho is accepted and Ha is rejected. That is, there is no variable influence. X Bill Cover Cover for Y variables Interest in New Students Lecture at the Polytechnic of LP3I Jakarta (PLJ) Campus Sudirman in Tangerang.Keyword: Cover Building and Interesting College

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Pengaruh Karakter Wirausaha Terhadap Life Skill siswa Sekolah Menengah Kejuruan Nusantara Indah Sintang Tahun 2020/2021

JURKAMI Jurnal Pendidikan Ekonomi ◽

10.31932/jpe.v6i1.1158 ◽

2021 ◽

Vol 6 (1) ◽

pp. 64-73

Author(s):

Finika Nuela ◽

Anna Marganingsih ◽

Yunita Astikawati

Keyword(s):

Data Analysis ◽

Life Skills ◽

Quantitative Research ◽

Descriptive Analysis ◽

Sampling Technique ◽

Coefficient Of Determination ◽

Life Skill ◽

Validity And Reliability ◽

The Relationship ◽

Test Correlation

The purpose of this research is quantitative research. The population in this study were 72 students of class XI and XII majoring TKJ SMK Nusantara Indah Sintang. The sampling technique in this study using saturated sampling with the number of respondents as many as 72 students. Data analysis used validity and reliability testing, descriptive analysis test, contribution test, and classical assumption test, correlation test, determination test and hypothesis testing. The results showed that the entrepreneurial character had an effect on the life skills of the students of SMK Nusantara Indah Sintang, with the results of the t test, it was obtained that the t-count value was 1.981 which was greater (>) t-table 1.660 and the result of the Sig. 0.002 <0.05. The closeness of the relationship between the X and Y variables is 0.600. Based on the results of data analysis, it means that the level of closeness of the relationship between the variables of business character and life skills is moderate or sufficient. The coefficient of determination is 0.360, that 36% of the life skills of the students of SMK Nusantara Indah Sintang are influenced by entrepreneurial characters and the remaining 64% is influenced by other variables

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