Category: Uncategorized

Posted on

The Effect of Commissioners Board Size and Committee Board Size on Disclosure of Corporate Social Responsibility (CSR)

Abstract This study aims to analyze the effect of board size and committees size to corporate social responsibilitythrough financial performance. The sample used in this study is secondary data of companies listed LQ-45 Index in 2013-2017 and determined using a purposive sampling method. The data about researchvariables are available in the financial report. The data […]

Posted on

The Determinants of Sovereign Credit Ratings: Indonesia and Its Neighborhood Countries 1998-2016

Abstract The aim of this research is to study the determinants of sovereign credit ratings of Indonesia andits neighborhood countries in the period of 1998-2016. Using secondary data and analyzed usingordered probit, it is found that every credit rating agency has its own variables influencing to itspublished credit ratings.In general, for Indonesia and its neighborhood […]

Posted on

The Value-Added Analysis of Intellectual Capital for Banking Financial Performance

Abstract This study was conducted to see how intellectual capital (IC) affects company performance (ROA)by entering the size variable in its calculations. This study also analyzes how much financial performancechanges occur as an effect of the efficiency of the use of capital employees (CEE), the efficiencyof using Structural Capital (SCE), and the partial efficiency of […]

Posted on

Bureaucratic Reform Policy Strategy Using The Cipp Model For The Improvement Of Public Services In Kemenko-Polhukam

Abstract This study aims to evaluate bureaucratic reform strategies in organizational units within the Coor- dinating Ministry of Politics, Law and Secutiry (Kemenko Polhukam). Bureaucratic Reformation has the main objective of realizing world-class governance characterized by the implementation of effective, efficient, accountable, transparent governance, clean from collusion, corruption and nepo- tism practices or clean government, […]

Posted on

Komponen Informasi dan Komunikasi Serta Pemantauan Atas Siklus Pengeluaran

Abstract This research aims to analyze and give suggestion on internal control system in expenditure cycle of Unit A by comparing components on the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework that consisted of environment control, risk assess-ment, control activity, information and communication, and monitoring. The method of analysis data […]