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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Ilmu Administrasi Publik Infestasi International Journal of Artificial Intelligence Research Journal of Economic, Bussines and Accounting (COSTING) Distribusi JURNAL PENDIDIKAN TAMBUSAI BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management GEMA EKONOMI Neraca: Jurnal Pendidikan Ekonomi Jurnal Aplikasi Akuntansi MBIA Majalah Ilmiah Bijak Jurnal Ilmiah Akuntansi Manajemen Jurnal Mantik Jurnal Muara Ilmu Ekonomi dan Bisnis JURNAL EKSBIS JURNAL LENTERA BISNIS ACCOUNTHIK : Journal of Accounting and Finance Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Pekobis : Jurnal Pendidikan, Ekonomi, dan Bisnis PINISI Discretion Review Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences JOURNAL SCIENTIFIC OF MANDALIKA (JSM) INTELEKTIVA Jurnal Sosial dan Teknologi Kontigensi: Jurnal Ilmiah Manajemen International Journal of Applied Finance and Business Studies Wiga : Jurnal Penelitian Ilmu Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Riset Manajemen dan Akuntansi (JURIMA) Balance : Jurnal Akuntansi dan Manajemen Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Jurnal Audit dan Perpajakan Innovative: Journal Of Social Science Research Jurnal Ekonomis Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia Fin Synergy: Jurnal Manajemen Keuangan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia
Pangaribuan, Hisar
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Journal : INTELEKTIVA

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PENGARUH SOLVABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN SUB SEKTOR PERBANKAN YANG TEDAFTAR DI BEI DARI TAHUN 2018-2019 HEMAT SABRIANTO R SIGALINGGING; HISAR PANGARIBUAN
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 3 No 07 (2022): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA -EDISI MARET 2022
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

This study aims to examine the effect of solvency as measured by debt to asset ratio and debt to equity ratio on corporate social responsibility. The research method used in this study is a descriptive quantitative method using 41 banking companies listed on the Indonesia Stock Exchange from 2018-2019, therefore 123 research samples were observed. The data used is quantitative data derived from the company’s annual report. Corporate social responsibility is measured by content analysis of the company’s annual report on the disclosure of corporate social responsibility. Meanwhile, the debt to asset ratio is measured by calculating total debt divided by total assets for the current period, and the debt to equity ratio is measured by total debt divided by total equity for the current period. The results showed that the debt to asset ratio had a significant and positive effect on corporate social responsibility with a value of 0.015 <0.05, while the debt to equity ratio had a positive and insignificant effect on corporate social responsibility with a value of 1.208 > 0.05. Companies with high debt levels tend to make better corporate social responsibility disclosures to increase public trust in related companies.
STUDI TERKAIT PENGENDALIAN INTERNAL PADA PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SOLAGRACIA ROSMALINDA SARMATUA; HISAR PANGARIBUAN
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 4 No 01 (2022): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI SEPTEMBER 2022
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Tujuan setiap perusahaan adalah memperoleh laba. Namun, dalam aktivitasnya, perusahaan menggunakan beberapa cara yang mungkin dapat berdampak negatif terhadap lingkungan. Oleh sebab itu penerapan keberlanjutan dunia usaha menjadi program yang dilakukan perusahaan dengan berfokus kepada people, profit dan planet melalui pengungkapan CSR. Agar pengungkapan CSR berjalan dengan baik maka dibutuhkan adanya pengendalian internal perusahaan. Penelitian ini bermaksud menggali peran pengendalian internal pada kewajiban sosial perusahaan. Riset diambil dari data sekunder bank yang terdaftar di bursa efek yang berada di Indonesia, Malaysia dan Singapura dengan total angka sebanyak 159 sumber dari 53 bank, yang diambil dari periode 2019 – 2021. Penelitian ini menghasilkan adanya hubungan positif yang sangat lemah atas pengendalian internal pada pengungkapan tanggung jawab sosial. Pengendalian internal berpengaruh tidak signifikan pada pengungkapan tanggung jawab sosial perusahaan.
Co-Authors Agnes Cornelia Br Sitinjak Albert Tampubolon Aldo Arsito Alecya, Mustika Andrew Anayah Hasian Angelica Patricia Butar butar Angelina Sijabat AR, E. Nurzaman Aristo Mark Obed Ezekiel, Aldo Betania Aritonang Bonar Pangaribuan Brandon Christian Tomasila Brenda Ernsky Palar Brishana Abigael Sinurat Denok Sunarsi Denok Sunarsi Denok Sunarsi Denok Sunarsi Devi Elizabeth Eldi Januari Kristianto Eldrie George Talapessy Fachry Abda El Rahman Fernando, Rico Fery Simbolon Francis Hutabarat Franz Gruber Nainggolan, Leo Harlyn L. Siagian Harsono Yoewono Heddry Purba Helti Selvianti Zai HEMAT SABRIANTO R SIGALINGGING Hizkia Immanuel Silitonga Hutajulu, Rachel G. Ifki Dutrianda Ifki Putri Dwi Nanda Dutrianda Ifki Putri Dwi Nanda Dutrianda Jenny Sihombing Jenny Sihombing Jenny Sihombing Jenny Sihombing Josua Erwin Simanjuntak Jouse Fernando HB Keiko Alina Panggabean Kevin Andrew Oktavianus Kristianto, Eldi Januari L. Siagian, Harlyn Louis Albertoaran Muren Manurung, Arifin Hasudungan May Regina Angelica Situmorang Meidy Lieke Karundeng Merilyn Britny Michael K T Marbun Muren, Louis Albertoaran Mutiara Victory Natarisa Putri Genisa Nicolas Ernesto Oktaviani Silaen Pangaribuan, Bonar Alberto Patrecius Gultom, Alfredo Priscilla Ruth Putri Raselly Eunike Hasibuan Revalina Situmorang Rifaldo Silalahi Riky Sai Maruli Saddam, Muhammad Sagala, Yos Hengky Olbioctavian Setyo Riyanto, Setyo Shannen Yucta Sherin Natalia Hutasoit Sihombing, Jenny Sihombing, Novi Yosefina Sipayung, Chiara Siringoringo, Zesen SOLAGRACIA ROSMALINDA SARMATUA Sukrisno Agoes Sunarsi, Denok Susanti, Mila Tampubolon, Charles Johansen Living Stone Valentine Siagian Venesia Abigael Nagara Vitri Sihombing Wing Wahyu Winarno Wing Wahyu Winarno Yana Agustina Nurcaliana Yuwaninda Septiani Zesen Siringoringo