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All Journal Jurnal Abdi Masyarakat Multidisiplin Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Aplikasi Perpajakan
Efa Wahyuni
Universitas Dian Nusantara
Economics, Econometrics & Finance Social Sciences

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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
Pendampingan Pembukuan Organisasi Ibu-ibu PKK RW 07 Sunter Agung Jakarta Utara Caturida Meiwanto Doktoralina; Sigit Mareta; Lestari; Edy Suryadi; Efa Wahyuni
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i03.2642

Abstract

Kegiatan pengabdian kepada masyarakat (PkM) ini, tim kolaborasi kampus berupaya menjembatani kebutuhan peningkatan kapasitas tersebut dengan memberikan pelatihan penggunaan teknologi komunikasi yang relevan serta pendampingan penyusunan laporan keuangan sederhana berbasis kebutuhan organisasi mikro tingkat RW. Ibu-ibu PKK RW 07 Sunter Agung, Jakarta Utara dipilih sebagai peserta utama karena keterlibatan aktif mereka dalam berbagai kegiatan sosial serta potensi perannya dalam mendukung tertib administrasi organisasi. Dalam menjalankan perannya, RW membutuhkan dukungan pendanaan yang bersumber dari insentif pemerintah, iuran masyarakat, maupun partisipasi pihak ketiga. Oleh karena itu, tata kelola keuangan yang tertib, transparan, dan akuntabel menjadi prasyarat utama bagi keberlanjutan program kerja organisasi.
Analysis of Stock Price Determinants in the Food and Beverage Subsector Companies Listed on the Indonesia Stock Exchange Ghina Kemala Dewi; Marista Winanti Sutadipraja; M. Naufal Shidqii Dhiyaulhaq; Efa Wahyuni
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.505

Abstract

This study aims to analyze the partial and simultaneous influence of Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS) on stock prices for food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2022–2023 period. This research uses a quantitative method with purposive sampling technique, resulting in 16 companies being selected as the sample from a total population of 95 companies. Samples were obtained by determining the specified criteria. The type and source of data used is secondary data in the form of financial statements collected thru literature studies and documentation. The data analysis techniques consist of descriptive statistical analysis, classical assumption tests, and multiple linear regression analysis using SPSS Statistics version 27. The results of this study prove that partially, ROA does not affect stock prices with a coefficient of -534.070 and a significance value of 0.826 > 0.05. Meanwhile, ROE and EPS have a positive and significant impact. ROE has a coefficient value of 2325.513 and a significance value of 0.007 < 0.05. EPS has a coefficient value of 2.966 and a significance value of 0.001 < 0.05. Simultaneously, ROA, ROE, and EPS affect stock prices with a significance value of 0.001 < 0.05.
Co-Authors Doktoralina, Caturida Meiwanto Edy Suryadi Ghina Kemala Dewi Lestari M. Naufal Shidqii Dhiyaulhaq Marista Winanti Sutadipraja Rini Sulistiyowati Sigit Mareta Silfiana Indri Oktofia