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THE IMPACT OF ESG DISCLOSURE AND CSR ON FIRM VALUE IN INDONESIA'S FMCG SECTOR Rini Sulistiyowati; Silfiana Indri Oktofia; Efa Wahyuni
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

This study aims to examine the influence of Environmental, Social, and Governance (ESG) Disclosure and Corporate Social Responsibility (CSR) on Firm Value in the Fast-Moving Consumer Goods (FMCG) sector in Indonesia. The main objective of this study is to determine whether non-financial disclosures such as ESG and CSR can affect firm value in the FMCG sector listed on the Indonesia Stock Exchange. This study uses a quantitative approach with a panel data research design, which applies the Pooled OLS, Fixed Effects, and Random Effects regression models. The research sample consists of 28 FMCG companies listed on the Indonesia Stock Exchange in the period 2021–2024. The data used are sourced from annual reports and company sustainability reports. Data analysis techniques include panel data regression, the Chow Test, the Hausman Test, and the Lagrange Multiplier Test for appropriate model selection. The results of the t and F tests are used to examine the partial and simultaneous effects of variables on Firm Value. The results show that although the regression model is significant, ESG Disclosure and CSR do not have a significant effect on Firm Value. This research provides theoretical and practical contributions in understanding the relationship between non-financial disclosure and firm value
Pelatihan Artificial Intelligence untuk Kesiapan Kerja Siswa SMK pada bidang Administrasi dan Akuntansi Febriyansyah Ramadhan; Rini Sulistiyowati; Dany Yudha Krisna; Asep Wasid; Hanif Jusuf
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 3 (2026)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jb.v7i3.19036

Abstract

Perkembangan teknologi Artificial Intelligence (AI) telah membawa perubahan signifikan pada dunia kerja, khususnya dalam bidang administrasi dan akuntansi yang semakin menuntut efisiensi, ketelitian, serta penguasaan teknologi digital. Namun, masih banyak siswa Sekolah Menengah Kejuruan (SMK) yang belum memiliki pemahaman dan keterampilan memadai terkait pemanfaatan AI sebagai bekal memasuki dunia kerja. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesiapan kerja siswa SMK melalui pelatihan pemanfaatan AI pada bidang administrasi dan akuntansi. Metode pelaksanaan kegiatan dilakukan melalui tahapan sosialisasi, pelatihan, praktik langsung, dan evaluasi. Materi pelatihan meliputi penggunaan ChatGPT untuk pembuatan surat dan dokumen administrasi, pemanfaatan AI dalam penyusunan laporan keuangan sederhana, pengolahan data berbasis spreadsheet, serta pembuatan presentasi profesional menggunakan Canva AI. Evaluasi kegiatan dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pemahaman peserta. Hasil kegiatan menunjukkan adanya peningkatan nilai rata-rata peserta dari 83,87 pada pre-test menjadi 88,46 pada post-test. Selain itu, peserta menunjukkan antusiasme tinggi serta mampu mengaplikasikan teknologi AI dalam simulasi pekerjaan administrasi dan akuntansi. Kegiatan ini memberikan dampak positif terhadap peningkatan literasi digital, kompetensi teknis, dan kesiapan kerja siswa SMK dalam menghadapi tuntutan dunia industri yang semakin berbasis teknologi.
Pengaruh Return on Equity (ROE), Total Asset Turnover (TATO), Net Profit Margin (NPM) Terhadap Harga Saham : (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di BEI Periode 2020-2024) Zahra Adeliya Suharno Putri; Fathihani; Rini Sulistiyowati
HATTA : Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi Vol 3 No 2 (2025): HATTA: Jurnal Pendidikan Ekonomi dan Ilmu Pendidikan
Publisher : STKIP MAJENANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/hatta.v3i2.283

Abstract

This study aims to analyze the Effect of Return on Equity (ROE), Total Asset Turnover (TATO), Net Profit Margin (NPM) on Stock Prices in food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The approach in this study is to use a quantitative approach, and based on the objectives, this type of research is causal. The independent variables in this study include Return on Equity (ROE), Total Asset Turnover (TATO), and Net Profit Margin (NPM) and the dependent variable in this study is Stock Price. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange, totaling 27 companies for the 2020-2024 period. This study uses the Purposive Sampling method, selecting 18 companies multiplied by 5 periods, resulting in a sample size of 90 samples in this study. This study uses descriptive statistical analysis using secondary data with descriptive statistical tests. Continued with the classical assumption test using the multiple regression model hypothesis testing method. This study uses panel data regression tool analysis with the help of SPSS 26 application tools. The results of the study show that: (a) Return on equity (ROE) has a positive effect on share prices, (b) Total Asset Turnover (TATO) does not have an effect on share prices, (c) Net Profit Margin (NPM) has a positive effect on share prices.