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All Journal ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ilmiah Akuntansi Kesatuan Prosiding Amal Insani Foundation
Arisandy, Maya
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh GCG dan CSR Terhadap Nilai Perusahaan LQ45 Yang Terdaftar di BEI Tahun 2017-2020 Puspita, Gita; Arisandy, Maya; Ichwanita, Aisyah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1570

Abstract

The purpose of this research was to determine : (1) the effect of board of directors on firm value, (2) the effect of independent board of commissioners on firm value, (3) the effect of corporate social responsibility on firm value, (4) the effect of good corporate governance and corporate social responsibility on firm value in LQ45 company listed in The Indonesian Stock Exchange on 2017-2020. This study used LQ 45 companies listed on the Indonesian Stock Exchange in 2017-2020. The method used in this research is a quantitative method with a total of 29 companies. The sample of this research was determined by purposive sampling so that 29 companies were obtained as sample. The results simultaneously showed that good corporate governance and corporate social responsibility have an effect on firm value. Furthermore, the partial test results showed that good corporate governance with the indicators of board of directors had an effect on firm value, the independent board of commissioners had an effect on firm value, and corporate social responsibility were not proven to have an effect on firm value. Keywords: good corporate governance, board of directors, independent board of commissioners, corporate social responsibility, firm value
The Effect of Corporate Social Responsibility on Financial Performance in Chemical Industry Companies Listed in IDX Arisandy, Maya; Amrulloh, Ihsan; Ghifari Arkan, Muhammad
Accounthink : Journal of Accounting and Finance Vol. 9 No. 2 (2024): October 2024
Publisher : Badan Penerbit Fakultas Ekonomi dan Bisnis Universitas Singaperbangsa Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35706/acc.v9i2.12194

Abstract

The financial performance of Chemical Industry companies in 2019-2021 as measured by Return on Assets, Return on Equity, and Return on Sales, there were increases and decreases. This can happen due to several factors such as fluctuations in raw material prices and the emergence of the Covid-19 outbreak. Financial performance is a factor that provides freedom and flexibility to management to carry out and disclose Corporate Social Responsibility (CSR) programs. The purpose of this research is to determine the influence of Corporate Social Responsibility on company financial performance. Proxies for financial performance are Return on Assets, Return on Equity, and Return on Sales. The indicators used by Corporate Social Responsibility are based on the GRI (Global Reporting Initiatives) version G4 indicators. This research uses Chemical Industry companies on the Indonesia Stock Exchange (BEI) in 2019-2021. The method used in this research is a quantitative method. The population in this research is Chemical Industry companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was determined using a purposive sampling method so that 13 companies were obtained as samples. The research results show that Corporate Social Responsibility has an effect on Return on Equity, but has no effect on Return on Assets and Return on Sales.
THE INFLUENCE OF STAKEHOLDER PRESSURE AND COMPANY ACTIVITIES ON SUSTAINABILITY REPORTS Arisandy, Maya; Sari Pohan , Erlina; Amrulloh, Ihsan; Fahimi Bin Sofian, Muhammad; Dewi Yulia Ningrum, Paradila
Prosiding Amal Insani Foundation Vol. 3 (2026): PROSIDING INTERNASIONAL
Publisher : Amal Insani Foundation

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Abstract

In Indonesia, sustainability reporting has shown an increase thanks to regulations that require companies to report on their social and environmental responsibilities. However, despite clear regulations, there are still a number of companies that have not fully fulfilled this obligation by presenting sustainability reports. Out of 46 companies, only 11 consistently publish sustainability reports. This shows that there are still many who have not met the standards despite increasing socio-environmental awareness and regulations. The purpose of this research is to examine the influence of stakeholder pressure and company activities on sustainability reports. Stakeholder pressure is the pressure exerted by public stakeholders who demand communication regarding corporate social responsibility activities in the form of reports, while the company's activities reflect the level of success and failure in implementing activities in accordance with the established policy programs. This research uses multiple linear regression methods with a sample size of 11 mining companies listed on the Indonesia Stock Exchange from 2018 to 2022, and the sampling technique employed is purposive sampling. This research shows that companies facing higher stakeholder pressure will improve the quality of their sustainability report disclosures, while high company activities do not affect the sustainability report, as these activities are not directly related to the disclosure of the sustainability report
Co-Authors Amrulloh, Ihsan Dewi Yulia Ningrum, Paradila Fahimi Bin Sofian, Muhammad Ghifari Arkan, Muhammad Ichwanita, Aisyah Puspita, Gita Sari Pohan , Erlina