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PENGARUH STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING (Studi Pada Perusahaan Sektor Manufaktur Di Bursa Efek Indonesia) Zulvina, Desi; Kirmizi, Kirmizi; Paulus, Sem
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to determine the influence of managerial ownership, institutional ownership, and foreign ownership on firm value with the corporate social responsibility disclosure as an intervening variable. The study was conducted on issuers manufacturing in Indonesia Stock Exchange-listed in 2012- 2014. The sample is determined by purposive sampling method. Manufacturing of all issuers listed, which obtained 36 samples. Analysis technique use multiple regressions with two steps using by SPSS version 17. The results showed that: ownership structure has an affect on the corporate social responsibility disclosure simultaneously; managerial ownership has not affect on CSR disclosure partially; institutional ownership has no effect on CSR disclosure partially; foreign ownership has no effect on CSR disclosure partially; ownership structure and corporate social responsibility disclosures have affect on firm value simultaneously; managerial ownership has affect on firm value partially; institutional ownership has no effect on firm value partially; foreign ownership has an affect on firm value partially; and the CSR disclosure has no affect on firm value partially.Keywords : Managerial Ownership, Institutional Ownership, Foreign Ownership, Disclosure of Corporate Social Responsibility, Firm Value (Tobin's Q)
How is using of the Indonesian Banking Environmental Disclosure with GRI? Amelia, Rizky Windar; Wicaksana, Aditya Pandu; Zulvina, Desi; Sulistyowatie, Syska Lady
Jurnal Penelitian Ekonomi dan Bisnis Vol. 6 No. 2 (2021): September 2021
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v6i2.4355

Abstract

This study aims to determine how the differences in environmental disclosure in conventional banking with Islamic banking using the GRI index. This study found that conventional banking has a higher environmental disclosure than Islamic banking. In addition, the results of this study state that the disclosure of the Islamic banking environment is more representative when using the ISR index when compared to the GRI index. The data used are in the form of annual reports and sustainability reporting of conventional banking companies and Islamic banking listed on the Indonesia Stock Exchange in 2019. The data analysis technique used in this study is content analysis and statistical tests to confirm the results. Keywords: environmental disclosure, GRI index, ISR index, Indonesian Banking