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All Journal Riset Akuntansi dan Keuangan Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi Journal of Accounting Auditing and Business Jurnal Riset Terapan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi JURNAL ILMIAH GLOBAL EDUCATION Journal of Law, Administration, and Social Science Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Abdi Masyarakat Multidisiplin JAKPI International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Factory Jurnal Industri, Manajemen dan Rekayasa Sistem Industri ITQAN: Journal of Islamic Economics, Management, and Finance JURNAL PARADIGMA: Journal of Sociology Research and Education Indonesia Accounting Research Journal Jurnal Pengabdian Masyarakat Bangsa TOFEDU: The Future of Education Journal The Manager Reveiew Riset Akuntansi dan Keuangan Indonesia Asian Journal of Social and Humanities
Rosini, Iin
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The Company Size as a Moderator of the Effect of Corporate Social Responsibility (CSR) and Sales Growth on the Financial Performance of Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX) for the Period 2021-2024 Nabilah, Dwi Uthari; Hayati, Hikmatul; Pangaribuan, Laspita; Rosini, Iin
The Future of Education Journal Vol 5 No 1 (2026)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1507

Abstract

This study aims to analyze the simultaneous effects of corporate social responsibility and sales growth on company financial performance, to analyze whether corporate social responsibility has a positive effect on company financial performance, to analyze whether sales growth has a positive effect on company financial performance, and to analyze whether company size moderates the effect of corporate social responsibility on company financial performance. To analyze whether corporate social responsibility has a positive effect on company financial performance. The population in this study was industrial sector companies listed on the IDX for the period 2021-2024, totaling 65 companies. The sampling technique used was purposive sampling, resulting in a research sample of 18 companies. The data was processed using E-views 12 software, and the research method used was quantitative with a descriptive approach. The analysis used was multiple linear regression analysis and moderated regression analysis. The results of this study indicate that corporate social responsibility and sales growth simultaneously affect company financial performance. Corporate Social Responsibility does not have a positive effect on company financial performance. Sales growth does not have a positive effect on company financial performance. Company size cannot moderate the effect of corporate social responsibility on company financial performance. Company size cannot moderate the effect of sales growth on company financial performance.
PENGARUH COLLATERALIZABLE ASSETS, FREE CASH FLOW, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI(STUDI KASUS PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020–2024) Aziz, Abdul; Tatariyanto, Firman; Rosini, Iin
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/gfem9k11

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh collateralizable assets, free cash flow, dan kepemilikan manajerial terhadap kebijakan dividen dengan good corporate governance sebagai variabel moderasi pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder. Populasi penelitian mencakup seluruh perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia, dengan sampel sebanyak 23 perusahaan yang ditentukan melalui metode purposive sampling. Periode pengamatan selama lima tahun menghasilkan total 115 unit observasi. Data dianalisis menggunakan regresi data panel dan Moderated Regression Analysis (MRA) untuk menguji pengaruh langsung maupun peran moderasi good corporate governance, dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa kepemilikan manajerial berpengaruh signifikan terhadap kebijakan dividen, sedangkan collateralizable assets dan free cash flow tidak berpengaruh signifikan. Selain itu, good corporate governance tidak terbukti memoderasi hubungan antara ketiga variabel independen tersebut dengan kebijakan dividen pada perusahaan sektor consumer non-cyclicals. Temuan ini mengindikasikan bahwa variasi kebijakan dividen pada sektor tersebut lebih banyak dipengaruhi oleh karakteristik internal perusahaan dibandingkan oleh peran mekanisme tata kelola perusahaan sebagaimana diukur dalam penelitian ini.
Co-Authors Abdul Aziz ACHEAMPONG, KENNEDY Ambarita, Parlindungan Anggrainy, Faza Wahyu Anthoni, LUkman Aprizal, Muhamad Dicky Ardini, Ririn Asrorudin, Ahmad Asyifa, Nita Laila Budi, Saksono Cahayasari, Rizki Dani Rahman Hakim, Dani Rahman Didik Setiawan Evi Susanti Farras, Atha Febriyanti, Eny Finatariani, Endah Hayati, Hikmahtul Hayati, Hikmatul Hilda, Hilda Sri Hastuti Holiawati, Holiawati Ismanto, Juli Kristiyanto, Kristiyanto Kurniasih , Diah Kurniawan, Budi Santoso Kusumaningsih, Ani Lindawati Lindawati Mahwiyah, Mahwiyah Mardjuki, Vicky Cesar Muhammad Ikhsan Febriyanto Muntazar, Fadhil Nabilah, Dwi Uthari NGATIMIN, NGATIMIN Nofriyanti Nofriyanti Nofryanti Nofryanti , Nofryanti Nofryanti, Nofryanti Nurunnisa, Lativa Nuryati, Neni Pangaribuan, Laspita Purwatiningsih Purwatiningsih Putra, Wiandy Pratama Raden Mohamad Herdian Bhakti Rahman Hakim, Dani Rizqillah, Fahmi Silvia Silvia Supriyanto, Dafit Suripto Suripto Suripto Tatariyanto, Firman Weldhaningsih, Nurlaela Widiyati, Dian Widodo, Yulfian Ibnu Cahyo Wijaya, Dede Satia Winursito, Winursito Yuliana, Prapti Yuliana, Vinka