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Faktor-Faktor Yang Mempengaruhi Pengungkapan Informasi Sosial Dalam Laporan Tahunan Perusahaan Lia Safrina
Sustainable Vol. 1 No. 1 (2018): Sustainable
Publisher : Lembaga Penjaminan Mutu, IAIN Syaikh Abdurrahman Siddik Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/kjmp.v1i1.993

Abstract

The purpose of this research is to examine the effect of corporate characteristics,consist of size of board of commisioner, leverage, corporate size, profitability and ages of corporate to corporate social responsibility disclosure. This research can explain the decision making about the corporate social responsibility disclosure done by companies. This research used purposive sampling. The sample of this research is 16 companies. Researcher used multiple regression analysis as analysis method.The Result of this research shows that profitability have significant effect to corporate social responsibility disclosure. size of board of commisioner, leverage, corporate size and ages of corporate have not significant effect to corporate social responsibility disclosure. The Result of this research shows that size of board of commisioner, leverage, corporate size, profitability and ages of corporate have not significant effect to corporate social responsibility disclosure. That mean corporate social responsibility disclosure diseffect by five variables caused behaved the law of rule No. 40 year 2007 of limited shareholder that legalized on july 2007 section 74 that obligated to corporate to disclosure informatian social responsibility. Abstrak Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh dari karakteristik perusahaan yang diproksikan dalam ukuran dewan komisaris, leverage, ukuran perusahaan, profitabilitas dan umur perusahaan terhadap iumlah informasi sosial yang diungkapkan oleh suatu perusahaan. Penelitian ini dapat dijadikan sebagai tolak ukur pengambilan keputusan informasi social perusahaan pertambangan. Penelitian ini menggunakan metode purposive sampling, sampel yang digunakan berjumlah 16 perusahaan. Metode statistik yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil dari penelitian ini menunjukan bahwa profitabilitas memiliki pengaruh yang signifikan terhadap jumlah informasi sosial yang diungkapkan oleh perusahaan, sedangkan ukuran dewan komisaris, leverage, ukuran perusahaan dan umur perusahaan tidak memiliki pengaruh yang signifikan terhadap jumlah informasi sosial yang diungkapkan oleh perusahaan. Hasil penelitian ini menunjukan bahwa secara simultan ukuran dewan komisaris, leverage, ukuran perusahaan, profitabilitas dan umur perusahaan tidak berpengaruh terhadap pengungkanpan informasi sosial perusahaan. Hal ini berarti bahwa pengungkapan informasi sosial perusahaan tidak dipengaruhi oleh kelima variabel tersebut yang disebabkan oleh diberlakukannnya Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas (UU PT), yang disahkan pada 20 Juli 2007. Pasal 74 yang mewajibkan perusahaan mengungkapkan informasi sosialnya.
MENINGKATKAN POTENSI BISNIS PETERNAKAN MELALUI PELATIHAN PEMBUATAN GARAM MINERAL BLOK (GMB) PADA PETERNAK SAPI DI GAMPONG JEULIKAT PROVINSI ACEH Ikhsanunddin; Muslina; Asra; Asmah Savitri; Lia Safrina
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2022): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikalshalih.v1i1.663

Abstract

The cattle farming business in Jeulikat is still done traditionally and the average farmers do not have special understanding and skills in the field of animal husbandry, they only rely on habits that have been passed down from generation to generation both in providing food and in medicine. The purpose of this training is to train cattle breeders in responding to the symptoms of mineral deficiency shown by livestock by making Block Mineral Salts. The activity approach was participatory training to accommodate various responses from the community so that farmers can practice directly according to the instructions given in the training. The results that were shown from the community's response, in addition to farmers being very enthusiastic and participating actively, they were also expect similar activities such as training in making catle feed so that the livestock business can be developed on a large scale.