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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Journal of Community Service and Engagement Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Journal Of Business, Finance, and Economics (JBFE) Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Journal of Trends Economics and Accounting Research Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Journal of Innovative and Creativity Jurnal Studi Akuntansi Pajak Keuangan
Desi Ika
Universitas Harapan Medan
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Debt to Equity Ratio (DER), Firm Size, dan Sales Growth Terhadap Corporate Social Responsibility (CSR) dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2021 Mellysa Ramadhani; Listrioni Listrioni; Rizki Filhayati Rambe; Desi Ika
Journal Of Business, Finance, and Economics (JBFE) Vol 5 No 1 (2024): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v5i1.5577

Abstract

This research aims to determine the effect of Debt to Equity Ratio, Firm Size, and Sales Growth on Corporate Social Responsibility with Profitability as a Moderating variable in Manufacturing Companies on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The population in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. This research is a type of associative research. The number of samples in this research was 77 companies from 216 populations during 5 consecutive years of observation so that the total sample was 850 data observations. The analysis technique used is Moderated Regression Analysis (MRA). Data collection techniques use literature study and documentation through the official website of the Indonesian Stock Exchange, namely www.idx.co.id. The research results show that the Debt to Equity Ratio, Firm Size, and Sales Growth variables have a positive and significant effect on Corporate Social Responsibility disclosure in manufacturing companies in 2017-2022. Profitability cannot moderate the influence of Debt to Equity Ratio, Firm Size, and Sales Growth on Corporate Social Responsibility disclosure in Manufacturing companies listed on the IDX in 2017-2021.
Pengaruh Struktur Modal Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023 ARIFKI FA INDRA Arifki; Yani Suryani; Desi Ika
Jurnal Studi Akuntansi Pajak Keuangan Vol. 2 No. 4 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jusapak.v2i4.500

Abstract

This research aims to determine the capital structure and managerial ownership of firm value with firm size as a moderating variable in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2019 - 2023.The sample selection method used is purposive sampling. The total observations in this research were 70 observations consisting of 14 companies. The data analysis technique used in this research is moderation analysis using the residual test with the SPSS version 26 analysis tool. The test results of this research indicate that the capital structure proxied as Debt to Equity Ratio and managerial ownership simultaneously or together have an effect on firm value proxied as Price to Book Value. Partially, managerial ownership affects PBV. Meanwhile, DER has no effect on PBV. Company size is able to moderate managerial ownership on PBV, but is unable to moderate the effect of DER on PBV.
Co-Authors Agus Purwanto Anni Farida Harahap ARIFKI FA INDRA Arifki Bunga Aditi Diena Fadhilah Fikayanti Gultom Hafizah Kersna Minan Listiorini Listrioni Listrioni Liza Novietta Mellysa Ramadhani Melva Saidah Tanjung Muhammad Arief Muhammad Karya Satya Azhar Nadilah Cahaya Putri Olivia Fajariani Putri Rahmayani Rizki Filhayati Rambe Rizki Fillhayati Rambe Rizki Fillhayati Rambe Rizki Fillhayati Rambe Ruswan Nurmadi Sarah Imelda Sindi Ayu Rahmayani Syamsul Bahri Arifin Syavira Adinda Yani Suryani