Pengaruh Corporate Social Responsbility Terhadap Financial Distress Dimoderasi Oleh Siklus Hidup Perusahaan  Pada Tahap Mature

Purwaningsih, Retno; Aziza, Nurna

doi:10.33369/j.akuntansi.9.3.173-186

Cited by 6 publications

(6 citation statements)

References 4 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…(Wardani) Pengaruh Ukuran Perusahaan... Rumengan et al (2017) mendefinisikan corporate social responsibilitiy (CSR) sebagai suatu komitmen perusahaan dalam berkontribusi pada suatu isu tertentu yang berada di masyarakat dalam jangka panjang, untuk menciptakan lingkungan yang baik. Purwaningsih & Aziza, (2019) berpendapat bahwa kinerja keuangan suatu perusahaan akan meningkat apabila perusahaan melaksanakan CSR, hal tersebut dikarenakan dengan melaksanakan CSR maka kebutuhan stakeholder akan informasi terpenuhi sehingga stakeholder akan memberikan dukungan baik dalam bentuk modal maupun kredit. Kinerja keuangan yang meningkat dapat meningkatkan aset perusahaan dan mrngurangi ancaman financial distress.…”

Section: Pendahuluanunclassified

Pengaruh Ukuran Perusahaan terhadap Financial distress dengan Corporate Social Responsibility (CSR) sebagai Variabel Moderating

Wardani

Hidayati

2022

Balance. vocat. account. j.

View full text Add to dashboard Cite

Penyebaran virus Covid-19 menyebabkan PDB di Indonesia terkontraksi, hal tersebut menyebabkan perusahaan di Indonesia mengalami kesulitan keuangan. Ukuran perusahaan serta pelaksanaan CSR dapat menjadi faktor terjadinya fianancial distress pada suatu perusahaan. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh ukuran perusahaan terhadap kondisi financial distress dengan moderasi CSR. Penelitian bersifat kuantitatif dengan populasi penelitian adalah perusahaan manufaktur yang telah terdaftar di BEI pada tahun 2015-2019. Sampel pada penelitian ini diperoleh dengan menggunakan metode purposive sampling, sehingga diperoleh 50 perusahaan manufaktur. Data pada peneleitian ini adalah data sekunder yang diperoleh dari www.idx.co.id. Metode pengujian data yang digunakan adalah analisis regresi logistik dan moderated regression analysis (MRA). Penelitian ini menemukan dua hasil. Pertama, ukuran perusahaan mempunyai pengaruh negatif terhadap financial distress. Kedua, CSR tidak dapat memoderasi pengaruh negatif dari ukuran perusahaan terhadap kondisi financial distress di perusahaan manufaktur. Implikasi dari penelitian ini adalah perusahaan dan investor dapat memprediksi kondisi keuangan perusahaan melalui ukuran perusahaan serta pelaksanaan CSR

show abstract

Section: Pendahuluanunclassified

Pengaruh Ukuran Perusahaan terhadap Financial distress dengan Corporate Social Responsibility (CSR) sebagai Variabel Moderating

Wardani

Hidayati

2022

Balance. vocat. account. j.

View full text Add to dashboard Cite

show abstract

“…The signaling theory which was first proposed by Spence (1973) is defined as a signal in the form of company performance information provided by the owner of the information to investors, so that when companies with more information tend to be encouraged to convey it to potential investors (Diyanto, 2020). This theory explains that any information about the company's growth in the future aims to assist investors in making decisions, so the company conveys the information not because of regulations but because the company is also obliged to pay attention to the surrounding environment (Purwaningsih and Aziza, 2019). In simple terms, the signal given contains the extent to which management is trying to realize the owner's wishes (Prayuninghsih et al, 2021).…”

Section: Signaling Theorymentioning

confidence: 99%

The phenomenon of financial distress of manufacturing companies in Indonesia during the Covid-19 Pandemic

Handayati

Izzalqurny

Fauzan

et al. 2022

IJRBS

View full text Add to dashboard Cite

The purpose of this study is to examine the differences in the value of the financial distress of manufacturing companies before and after the Covid-19 pandemic, as well as to examine the determinants that affect the financial distress of manufacturing companies before and after the Covid-19 pandemic. This study is a quantitative study with the population in this study namely manufacturing companies in Indonesia. The sample is 1005 Firm Years in manufacturing companies in Indonesia. These Manufacturing Companies were taken from 2016-2021, but we divided the sample into 2 categories, namely 2016-2019, namely in the pre-pandemic period as many as 653 firm years, and during the pandemic as many as 352 firm years. The dependent variable used in this study is financial distress, measured by the O-Score Model. Furthermore, the independent variables are profitability using ROA, liquidity using the current ratio, and leverage using the Debt to Assets Ratio. The test results show no difference between the financial distress of manufacturing companies in Indonesia before and during the pandemic. During the pandemic, financial ratios became more considered in predicting financial distress than before the pandemic. The role of profitability is a factor that impacts financial distress is more impactful in the pre-pandemic period. The role of liquidity being a factor that impacts financial distress is more impactful during the pandemic. Leverage can also be a good indicator in predicting financial distress both in the pre-pandemic and during the pandemic.

show abstract

“…Pada riset yang telah dilakukan oleh Purwaningsih & Aziza, 2019;Tampubolon et al, 2020;Shahab et al, 2019;Sari, 2019;Debby Kurniawati, 2021, hubungan…”

Section: Pengaruh Corporate Social Responsibility Terhadap Financial ...unclassified

Profitabilitas terhadap Financial Distress Dimediasi Corporate Social Responsibility

Setiyowati

Mardiana

2022

IQTISHODUNA

View full text Add to dashboard Cite

Financial distress is the state of a company’s financial constraints. The purpose of this study was to determine the profitability of financial distress mediated by the disclosure of CSR. The population of this study are manufacturing BEI companies in 2016-2020. The sampling technique used is proportional sampling, which amounted to 55. The data analysis technique used Smart PLS. The results of this study indicate that profitability has a negative effect on financial distress. Profitability affects the CSR. CSR has a negative effect on financial distress. Profitability has an effect on financial distress mediated by CSR. This research the company must maintain the factors that can reduce financial distress.

show abstract

Pengaruh Corporate Social Responsbility Terhadap Financial Distress Dimoderasi Oleh Siklus Hidup Perusahaan Pada Tahap Mature

Cited by 6 publications

References 4 publications

Pengaruh Ukuran Perusahaan terhadap Financial distress dengan Corporate Social Responsibility (CSR) sebagai Variabel Moderating

Pengaruh Ukuran Perusahaan terhadap Financial distress dengan Corporate Social Responsibility (CSR) sebagai Variabel Moderating

The phenomenon of financial distress of manufacturing companies in Indonesia during the Covid-19 Pandemic

Profitabilitas terhadap Financial Distress Dimediasi Corporate Social Responsibility

Contact Info

Product

Resources

About