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All Journal Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research
Endah Sri Wahyuni
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Budi Luhur, Jakarta, Indonesia
Religion Humanities Astronomy Decision Sciences, Operations Research & Management Earth & Planetary Sciences Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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PERAN MODERASI PROFITABILITAS PADA PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN [THE MODERATING ROLE OF PROFITABILITY ON THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND SALES GROWTH ON COMPANY VALUE] Endah Sri Wahyuni
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol. 3 No. 1 (2024): Mei
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v3i1.786

Abstract

This study aims to determine the effect of corporate social responsibility and sales growth on company value, as well as to analyze profitability able to strengthen or weaken the relationship between corporate social responsibility and sales growth on company value. The population in this study is processed food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the financial statements for the 2018-2022 period. The sampling technique in this study used the purposive sampling method and obtained samples from 19 companies. The analysis techniques used are multiple linear regression analysis and Moderated Regression Analysis (MRA) using SPSS software version 22.0. The results of this study show that corporate social responsibility has a negative and significant influence on company value, sales growth has no influence and is significant on company value, profitability is able to strengthen the influence of corporate social responsibility relationship on company value, and profitability does not moderate the influence of sales growth relationship on company value.
ANALISIS BIBLIOMETRIK: TREN PENELITIAN GREEN ACCOUNTING MENGGUNAKAN SCOPUS DATABASE [BIBLIOMETRIC ANALYSIS: GREEN ACCOUNTING RESEARCH TRENDS USING SCOPUS DATABASE] Endah Sri Wahyuni
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol. 3 No. 1 (2024): Mei
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v3i1.788

Abstract

This research aims to research trends in green accounting on the Scopus database using VOSViewer. This research uses bibliometric analysis methods. Publications related to green accounting taken from the Scopus database were analyzed using descriptive bibliometric analysis. Data obtained from the Scopus database is saved in CSV and RIS form, then entered and analyzed using VOSViewer. The findings from this research are that research on green accounting has been detected since 1992 and 2024 will be the peak of green accounting research with a total of 34 documents. Green accounting research is dominated by authors from the United States who are affiliated with McGill University. After carrying out a bibliometric analysis with the help of VOSViewer, there are seven clusters in green accounting research.
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