Browsing by Author "Manurung, Daniel T.H."

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    ANALYSIS OF FACTORS AFFECTING CARBON EMISSION DISCLOSURE (An Empirical Study at Companies Registered with Sustainability Reporting Award 2015)
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Kusumah, R. Wedi Rusmawan; Manurung, Daniel T.H.; Oktari, Sari Dewi; Husnatarina, Fitria
    This research is aimed at obtaining empirical evidences concerning factors that affect the voluntary or mandatory Carbon Emission Disclosure. Independent variables in this research include media exposure, type of industry, profitability, company size, environmental performance and leverage. The population of this research includes 16 companies registered with Sustainability Reporting Award of 2015. The research analysis outcome concludes that media exposure has a positive and significant effect on Carbon Emission Disclosure, while the type of industry, profitability, company size, environmental performance and leverage bring a negative impact on it.
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    THE EFFECT OF EARNINGS MANAGEMENT ON THE DISCLOSURE OF CORPORATE SOCIAL RESPONSIBILITY TO CORPORATE GOVERNANCE AS VARIABLE MODERATION (STUDIES ON COMPANIES REGISTERED IN LQ 45)
    (The Third International Conference on Entrepreneurship and Business ManagementUniversitas Tarumanagara, Universiti Sains Malaysia,, 2014-11-06) Manurung, Daniel T.H.; Suhartadi, Agatha Rinta
    The population in this study is a public company listed in listed companies LQ 45 samples were taken by using purposive sampling method and obtained a sample of 30 companies listed in the LQ45 contain elements of both. Public company in Indonesia, according to the companies listed in LQ 45 in the 2012 period. The first hypothesis states that the disclosure of earnings management affects corporate social responsibility. Therefore it can be concluded that the positive effect of earnings management, higher earnings management will lead to a higher level of social responsibility disclosure. The second hypothesis (a), the higher the corporate responsibility will continue lower earnings management by independent commissioners and directors, no significant effect on social responsibility disclosure. In the second hypothesis (b), the higher the corporate social responsibility disclosure will reduce earnings management by the board of directors significant effect on leverage and can have a significant effect on the disclosure of social responsibility.
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    PENGARUH DESENTRALISASI FISKAL, AKUNTABILITAS DAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH KOTA PALANGKARAYA
    (Jurnal Ilmiah Akuntansi dan Humanika, Jurusan Akuntansi S1 Universitas Pendidikan Ganesha, Volume 2 Nomor 1,, 2012-12) Manurung, Daniel T.H.
    Tujuan penelitian ini adalah menguji pengaruh desentralismi fisbl, akuntabilitm clan sistem pengendalian manajemen terhadap kipelja SatuaPl Kerja Perangkat Daerah I baik secma j i m i a l maupun non jimial. Pa& penelitian i ini seticrp SKPD mamp memberikan suatu pelayanan kepada publik secara efektifdan ejisien sehingga dapat memberikan kontribusi atas peningkaran pendapatan di seriap SKPD baik I , dari aspek pajak maupun retribusi.Hasil penelitian ini, dapat disimpulh bahwa adanya pengaruh desentralisasi fiskal terhadap kinerja Satuan Kerja Perangkat Daerah. Ini berarti dengan meningkatnya pemahaman dari desentralisasi Jskal akan dapat meningkatkan kinerja Satuan Kerja Perangkat Daerah. Dalam ha1 pelahunmn akuntabilitas sendiri sudah memnjukkan hasil yang cukup baik dun berpengaruh terhadap kinerja Satuun Kerja Perangkat Daerah. Dalam ha1 sistem pengendalian manajemen berpengaruh posirif dan signzpkan terhadap kinerja Satuan Kerja Perangkat Daerah dengan semakin meningkatnya pelaksanaan sistem pengendalian manajemen maka akan meningkut juga kinerja Satuan Kerja Perangkat Daerah di kota Palangka Raya