Browsing INTERNATIONAL PUBLICATIONS by Author "Kartadjumena, Eriana"
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Kartadjumena, Eriana; Hadi, Dudi Abdul; Budiana, Novan (March 14, 2011)[more][less]
Abstract: This study aims to empirically investigate the relationship of profit and level of corporate social responsibility (CSR) disclosure. Profit was measured with proxy of earning per share while level of corporate social responsibility disclosure was measured by using CSR index with content analysis method that was adapted from research of Sembiring’s (2005). This research was used analytical descriptive method with survey approach. Data analysis that using chi-square test with purposive sampling from 45 sample of financial statements and annual reports of companies on manufacturing industries are listed in Indonesia Capital Market in 2007 – 2009 period. The results showed there was positive high correlations of profit and level of corporate social responsibility disclosure. The result of this research is evidenced by the increased in average of company earnings per share followed by a growing number of CSR indicators that are disclosure. URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/1400 Files in this item: 1
content.pdf (9.989Mb) -
Kartadjumena, Eriana; Jayanti, Dwi; Hadi, Dudi Abdul (Society Interdisciplinary Business and Economy Research Conference (SIBR) 2011, Economic Faculty Tammasat University Bangkok, June 16, 2011)[more][less]
Abstract: This research aims to know the reaction of financial report readers by analyzing their speed and accuracy (efficiency and effectivity) in interpreting the accounting information about company’s profitability, liquidity, and leverage sent using schematic faces format presentation compared to conventional formats such as financial ratios and financial data. Method of analysis used in this research are descriptive statistic and differential t-test using one-way anova, besides utilizing validity and reliability tests, to know the quality of data from implementing the research instruments. The sample contain 251 respondents which consist of 33 students of grade 3th majoring in social science from 1st Senior High School Margahayu Bandung and 218 students from accounting department of Widyatama University Bandung which are taken using stratified random sampling by grouping students into first year students (at least had covered three semesters) and final year students (completing a thesys). The results show that financial report readers in average have a shorter time (efficient) and a smaller deviation (effective) in interpreting accounting information about company’s profitability, liquidity, and leverage sent using schematic faces format presentation instead of conventional ones such as financial ratios and financial data. URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/3534 Files in this item: 3
confrence program SIBR.pdf (368.7Kb)Cover proceeding SIBR2011.pdf (67.63Kb)SSRN-id1867804 - eriana.pdf (363.0Kb)
Now showing items 1-2 of 2