Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas Terhadap Corporate Social Responsibility

Hardianti, Dwicitra; Anwar, Anwar

doi:10.29407/jae.v5i1.14031

Cited by 5 publications

(6 citation statements)

References 1 publication

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“…Sehingga siswa dapat termotivasi dalam belajar. Pemberian hadiah (reward) adalah alat untuk mendidik anak-anak supaya anak merasa senang karena perbuatan atau pekerjaannya mendapat penghargaan (Purwanto, 2011). Pemberian hadiah mempunyai dampak negatif yang muncul.…”

Section: Pendahuluanunclassified

The Effect of Gift Giving on Students' Learning Motivation in Grade VIII SMP Al-Falah Pondok Melati Social Studies Subject

Syahri

2024

FCS

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The purpose of this study was to find out about the effect of giving gifts on the learning motivation of class VIII students of SMP Al-Falah Pondok Melati in social studies for the 2022/2023 academic year. This type of research is quantitative research with experimental types. The subjects of this study were class VIII students with a total sample of 157 from 258 populations. Data collection techniques were taken using a questionnaire (questionnaire) with a Likert scale of 1-5. The instrument used was the attitude scale of giving gifts and social studies learning motivation. Testing the hypothesis of this research is to use descriptive analysis and simple regression analysis. From this study it can be seen that there is an effect of giving gifts on the learning motivation of class VIII students of SMP Al-Falah. From the statistical hypothesis it was concluded that there was an effect of giving gifts on learning motivation of 6.8% and rounded up to 7%. Judging from the simple ANOVA calculation, the p-value is less than 0.05

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Section: Pendahuluanunclassified

The Effect of Gift Giving on Students' Learning Motivation in Grade VIII SMP Al-Falah Pondok Melati Social Studies Subject

Syahri

2024

FCS

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“…Company size is measured using the natural logarithm of total assets (Purwanto, 2011). So the formula formed is: Size = Ln Total Assets Profitability Profitability is calculated using the ratio of return on assets (ROA).…”

Section: Corporate Sosial Responsibilitymentioning

confidence: 99%

THE EFFECT OF TOTAL ASSETS, PROFITABILITY, LIQUIDITY AND THE BOARD OF COMMISSIONERS ON CORPORATE SOCIAL RESPONSIBILITY (Empirical Study on Banking in Indonesia) DISCLOSURES

Heriansyah,

Haryanti

2023

JMS

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This study aims to determine how much influence of company size/asset, profitability, liquidity and board of commissioners effect on corporate social responsibility disclosure of banks listed on Indonesia Stock Exchange in 2016-2019. The analysis was performed using independent variables that company size, profitability, liquidity and board of commissioners, while the dependent variable used is corporate social responsibility disclosure. This type of research is quantitative by using secondary file. The population in this study is a banks listed on Indonesia Stock Exchange in 2016-2019 with a population of 39 banks. The method of selecting sample using purposive sampling and obtained samples as 25 banks. The results of study explain that company size and profitability has no effect on corporate social responsibility disclosure, meanwhile, liquidity and board of commissioners positively and significantly effect on corporate social responsibility disclosure

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“…CSR means form development needs to be more answer company to impact social, economic and environmental from operation company to the environment and society [25]. Formula CSR data measurement [5]:…”

Section: Corporate Social Responsibilitymentioning

confidence: 99%

“…Profitability is the ability company To produce profit in a manner that is efficient and effective during a certain period [25]. To measure profitability, use ROA with the formula as follows: ROA = (Net profit after tax) / (total Asset) x 100%…”

Section: Profitabilitymentioning

confidence: 99%

Determining Corporate Social Responsibility Disclosure with Firm Size as Variable Moderation

Prabandari,

Fatimah,

Rochayatun

et al. 2023

AJEBA

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This study aims to determine the effect of managerial ownership, profitability, leverage, and tax aggressiveness moderated by firm size on Corporate Social Responsibility (CSR) disclosure. The population in this study comprises energy sector companies listed on the Indonesia Stock Exchange (IDX), which have a capitalization value of more than 5,000,000,000. Determining the minimum number of samples using Slovin theory shows that 33 minimum samples must be met. The method of determining using purposive sampling with the criteria of energy companies listed on the IDX and issuing annual and sustainability reports in 2019-2021. The results showed that managerial ownership has a significant effect on CSR disclosure. Profitability has no significant effect on CSR disclosure. Leverage has a significant effect on CSR disclosure. Tax aggressiveness has a significant effect on CSR disclosure. Managerial ownership, profitability, leverage, and tax aggressiveness have significant simultaneous effects moderated by firm size on CSR disclosure. Future studies are anticipated to use a bigger sample size because this research is still only applicable to one industry, allowing the findings to reflect a wider range of businesses. Additionally, institutional ownership or shares as illustrations of effective corporate management can be introduced as additional variable factors, which may affect the company's CSR disclosure.

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Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas Terhadap Corporate Social Responsibility

Cited by 5 publications

References 1 publication

The Effect of Gift Giving on Students' Learning Motivation in Grade VIII SMP Al-Falah Pondok Melati Social Studies Subject

The Effect of Gift Giving on Students' Learning Motivation in Grade VIII SMP Al-Falah Pondok Melati Social Studies Subject

THE EFFECT OF TOTAL ASSETS, PROFITABILITY, LIQUIDITY AND THE BOARD OF COMMISSIONERS ON CORPORATE SOCIAL RESPONSIBILITY (Empirical Study on Banking in Indonesia) DISCLOSURES

Determining Corporate Social Responsibility Disclosure with Firm Size as Variable Moderation

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