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All Journal Jurnal Harpodon Borneo Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Riset Mahasiswa Manajemen (JRMM) JAM : Jurnal Aplikasi Manajemen MBR (Management and Business Review) Jurnal Ilmiah Manajemen Kesatuan Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi Neraca PANDALUNGAN : Jurnal Pengabdian kepada Masyarakat Journal of Education Counseling Proceeding Of International Conference On Education, Society And Humanity
Asna, Asna
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Jurnal Riset Mahasiswa Akuntansi (JRMA)

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The Moderating Effect of female director on the relationship between CSR and company performance: Evidence in from Indonesian Transportation Sector asna, asna
Jurnal Riset Mahasiswa Akuntansi Vol. 12 No. 1 (2024): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 12 NOMOR 1 TAHUN 2024
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

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Abstract

The current study investigates how female director moderates the relationship between CSR and company performance of transportation firms in Indonesia. Drawing on stakeholder theory and using data of Indonesian’s Transportation listed companies over the period 2019–2022, we examine the association between CSR, female director, and company performance. Particularly, we investigate whether CSR and female director contributes to improving company performance, and whether the relationship between CSR and company performance is moderated by female director. Our empirical findings suggest that firms with effective CSR exhibit company performance. The results also indicate that female director is positively associated with company performance. furthermore, the findings reveal that the positive relationship between CSR and company performance is negatively moderated by female director. Consequently, the study sheds light on female director, corporate social responsibility, and company performance from both a theoretical and empirical standpoint. The advantages of having female director and the possible impact of participating in CSR reporting should be known to regulators and stakeholders.
Analsis Kebijakan Dividen dan Kinerja Keuangan Terhadap Nilai Perusahan asna, asna; Jehoni, Yeremia Naigo; Irma Tyasari
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 1 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 1 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i1.11734

Abstract

Abstract The purpose of this study is to determine the effect of dividend policy, liquidity, leverage and profitability on company value in food and beverage companies listed on the Indonesia Stock Exchange simultaneously and partially. Research conducted based on quantitative methods. The determination of this research sample used the purposive sampling method so that research samples were obtained as many as 17 food and beverage companies listed on the Indonesia Stock Exchange. This research data uses the financial statements of manufacturing companies for the 2020-2022 period. The data analysis method used is multiple linear regression. The results proved that simultaneously dividend policy, liquidity, leverage and profitability had a significant effect on the value of the company. The partial results prove that dividend policy has a significant effect on the value of the company, liquidity has a significant effect on the value of the company, leverage has a significant effect on the value of the company and profitability has a significant effect on the value of the company. This result proves that good company value is supported by an increase in dividend policy value, liquidity, leverage and profitability. Keywords – Dividend Policy, Leverage, Liquidity, Profitability, Company Value
Co-Authors Akhmad Zaeni Andi Nu Graha azizah, berta Cahyania, Lely Dwi Dianawati Suryaningtyas Fauzan . Firdaus, Riril Mardiana Fitriani, Richma Gloria Ika Satriani Hakim, Faisol Hidayat, Candra Wahyu Ilmi, Lita Nafilatul Irma Irma Tyasari Jehoni, Yeremia Naigo Kartina Kartina Khotami, Abdul Latif Leifika, Susiana putri Lubis, Ahmad Hafidz Mardiana Mardiana Marita, Azzahra Iswi Masrukin, Akhmad Rudi Maulana, Puji Mollu, Katrina Baba Munfaridah, Fitriyatul Pangesti, Eka Ningtyas Puspitosari Suharso, Arien Anjar Puspitosari, Arien Anjar Putra, Yoan Santosa Renda, Nikodemus Giovanny Rita Indah Mustikowati Romadhoni, Risnawati Sedyastuti, Kristina Setiyowati, Supami Wahyu Siti Julaiha Sri Wilujeng Wahidiyah, Maulidya Wahyuni Rizki Nur wahyuni wahyuni Wiwin K., Jacobus Zahro, Fatmawati