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All Journal TEMA (Jurnal Tera Ilmu Akuntansi) Reviu Akuntansi, Keuangan, dan Sistem Informasi
T., Sutrisno
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Economics, Econometrics & Finance

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Pengaruh Profitabilitas dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Ivan Mario; T., Sutrisno
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 1 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.1.124

Abstract

This study quantitatively analyzes the effect of profitability and good corporate governance on corporate social responsibility disclosure. The population of this study includes all companies listed on the Indonesia Stock Exchange (IDX) in 2020, from which the samples were selected through purposive sampling. This study includes 223 data of financial reports, annual reports, and sustainability reports acquired from the official websites of respective companies. Hypothesis testing is conducted by using descriptive statistical analysis, classical assumption tests, and multiple linear regression analyses. The results of the study indicate that the increase in managerial ownership and institutional ownership has a positive effect on corporate social responsibility disclosure. Meanwhile, corporate social responsibility disclosure is not affected by profitability and independent commissioners. Abstrak Tujuan penelitian ini adalah untuk menganalisis pengaruh profitabilitas dan good corporate governance terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi dari penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020. Penelitian ini menggunakan metode penelitian kuantitatif dengan teknik pengambilan sampel purposive sampling. Sampel penelitian yang digunakan berjumlah 223 data. Sumber data yang digunakan dalam penelitian ini berasal dari laporan keuangan, laporan tahunan, dan laporan keberlanjutan yang diperoleh melalui website resmi setiap perusahaan yang terdaftar di BEI tahun 2020. Pengujian hipotesis dilakukan dengan menggunakan metode analisis statistik deskriptif, uji asumsi klasik dan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa peningkatan pada kepemilikan manajerial dan kepemilikan institusional memiliki pengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan. Sementara itu, pengungkapan tanggung jawab sosial tidak dipengaruhi oleh profitabilitas dan komisaris independen.
Factors Affecting the Timeliness of Company Financial Reporting Sih, Agnes Cahyaning; T., Sutrisno
TEMA Vol. 26 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.26.1.06

Abstract

This study aims to analyze the factors (managerial ownership, public ownership, company size, company age, and auditor quality) affecting the financial reporting timeliness of companies listed on the Indonesia Stock Exchange during the 2020-2021 period The population of this study includes 724 companies listed on the Indonesia Stock Exchange between 2020 and 2021, from which samples of 587 companies according to the criteria are selected through purposive sampling.  This study uses the logistic regression analysis method. Model testing in this study uses the Statistical Package for the Social Sciences (SPSS) version 27 data processing tool. The results of this study suggest that company size has a positive effect on the timeliness of financial reporting. Auditor quality has a positive effect on the timeliness of financial reporting. Public ownership has a negative effect on the timeliness of financial reporting. Managerial ownership has no effect on the timeliness of financial reporting. Company age has no effect on the timeliness of financial reporting.
Co-Authors Ivan Mario Sih, Agnes Cahyaning