Analisis Faktor-faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan yang Terdaftar di  Bursa Efek Indonesia

Hendi, Hendi; Harsono, Budi; Sumantri, Sumantri; Sodia, Silvia

doi:10.36778/jesya.v5i2.881

Cited by 3 publications

(3 citation statements)

References 11 publications

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“…High sales value means there is no problem with company Policy on Pricing Sell, or high sales drive more investors to own shares the company, then the next applies the Law of Supply and Demand, Where When The demand for shares is high, making the price stocks have also become high. This is the same with the research of (Anisma et al, 2015;Satria & Hatta, 2015).…”

Section: Effect Of Accounting Information Contribution Cost With Incr...supporting

confidence: 77%

Accounting information in improving corporate values and responsibility to stakeholders in cement manufacturing companies in Indonesia

Hardana

Utami

Hasibuan

et al. 2023

JMAS

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The study looked at manufacturing cement as an object of research. Reasons why the cement industry go the public is: 1). Manufacturing companies Cement is still very little that goes public in Indonesian; 2). Cost of goods calculation production at more manufacturing companies complex when compared to service companies. The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, in the cement industry companies listed in Indonesia Stock Exchange (BEI) period 2017-2022. Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured significantly affects the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expenses to creditors, hiring employees, and paying taxes to the government. This study also concludes that there are differences in firm size, dividend payout, tax burden, interest expense on cement the company goes public in Indonesia, while the salary load is not significantly different.

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Section: Effect Of Accounting Information Contribution Cost With Incr...supporting

confidence: 77%

Accounting information in improving corporate values and responsibility to stakeholders in cement manufacturing companies in Indonesia

Hardana

Utami

Hasibuan

et al. 2023

JMAS

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“…Terdapat beberapa faktor yang mempengaruhi pengungkapan corporate social responsibility yang dijadikan variabel bebas pada penelitian ini [15]. Faktor pertama yang mempengaruhi pengungkapan corporate social responsibility yaitu slack resources [16].…”

Section: Pendahuluanunclassified

Pengaruh Slack Resources, Profitabilitas, dan Media Exposure terhadap Pengungkapan Corporate Social Responsibility

Nazar

Istiqomah

2023

INFEB

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The purpose of this study is to determine the effect of slack resources, profitability, and media exposure on corporate social responsibility disclosure (study of companies listed on the kompas 100 index in 2018-2021). This research is descriptive and verification research. The population in the study totalled 100 companies listed in the Kompas 100 Index for the 2018-2021 period. In this study, the data analysis used a panel data regression model and was processed using Eviews 12 software. The results of this study, namely the value of corporate social responsibility disclosure, show that the majority of Kompas 100 Index companies in 2018-2021 do not have a good level of CSR disclosure. Slack resources as measured using Short Term Slack which is calculated using the value of cash and cash equivalents during 2018-2021 according to research observations, the majority of companies are quite efficient in receiving cash and cash equivalents. Profitability as measured using ROA during 2018-2021 according to research observations, the majority of companies have not used assets efficiently enough to generate profits. Media exposure according to research observations, the majority of Kompas 100 Index companies in 2018-2021 have disclosed corporate social responsibility activities on the company's official website. Based on simultaneous hypothesis testing, it is concluded that the slack resources, profitability, and media exposure variables have an influence on corporate social responsibility disclosure. Based on the coefficient of determination, the independent variables consisting of slack resources, profitability, and media exposure are able to explain the dependent variable, namely the disclosure of corporate social responsibility by 72.33%. Based on partial hypothesis testing, the results obtained Slack resources, Profitability, Media Exposure have a positive effect on the disclosure of corporate social responsibility.

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“…In such a situation, nothing again another choice for the company but to try to deal with it or completely get out of competition arena. The company must improve effectiveness and customer value, as is put forward by (Anisma et al, 2015;Boangmanalu & Harahap, 2021;Ratnawati & Susena, 2017;ZAKIYAH, 2020) that the response best way to protect the market is by carry out continuous innovation innovations). The company keeps trying increase competitive effectiveness and value company in the eyes of its consumers.…”

Section: Introductionmentioning

confidence: 99%

Analysis of Batik Marketing Management in South Tapanuli Regency

Mutiah¹,

Hardana²,

Utami³

2023

ijerfa

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Sipirok Batik Village is one of the cultural areas in Indonesia which is rich in cultural and historical potential that has been inherited from our ancestors. One of the invaluable heritages owned by the Sipirok batik village is the art of batik which is included in the intangible cultural heritage. Solo batik art, which is the main attraction, is enriched with historical sites such as historic tombs and mosques and other sites. The aims of this research are to: (1). Analyzing marketing management carried out by batik entrepreneurs in Sipirok Batik Village, South Tapanuli Regency, (2). To find out the marketing management carried out by batik entrepreneurs in Sipirok Village, South Tapanuli Regency, (3). To find a new marketing management so that it can further increase batik sales in Sipirok Batik Village, South Tapanuli Regency, (4). This research is expected to be able to contribute to the government to encourage local governments to support the preservation of batik. The research results are: (1). The research planned by the researchers has been successfully implemented in the Sipirok Batik Village, South Tapanuli Regency, (2). The results of data processing show that the marketing carried out by the batik artisans of Kampung Batik Sipirok, South Tapanuli Regency still uses traditional methods as much as 17%, while marketing management is carried out by batik craftsmen using ICT (website) as much as 83%, (3). Based on the SWOT analysis, it can be concluded that the marketing management marketing method that uses internet technology (website) can be applied by batik craftsmen in Sipirok Batik Village, South Tapanuli Regency.

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Analisis Faktor-faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Cited by 3 publications

References 11 publications

Accounting information in improving corporate values and responsibility to stakeholders in cement manufacturing companies in Indonesia

Accounting information in improving corporate values and responsibility to stakeholders in cement manufacturing companies in Indonesia

Pengaruh Slack Resources, Profitabilitas, dan Media Exposure terhadap Pengungkapan Corporate Social Responsibility

Analysis of Batik Marketing Management in South Tapanuli Regency

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