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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Pemberdayaan Masyarakat Madani (JPMM) Liquidity: Jurnal Riset Akuntansi dan Manajemen SEIKO : Journal of Management & Business Media Mahardhika Jurnal Perilaku dan Strategi Bisnis Journal of Contemporary Accounting Masyarakat Berdaya dan Inovasi Solusi: Jurnal Kajian Ekonomi dan Bisnis Jurnal Manajemen Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Journal Competency of Business Journal of Economics Research and Policy Studies Hasil Karya Aisyiyah Untuk Indonesia
Nugroho, Hendrato Setiabudi
Universitas Aisyiyah Yogyakarta
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Journal : Jurnal Maneksi (Management Ekonomi Dan Akuntansi)

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Pengaruh Rentabilitas Dan Solvabilitas Terhadap Pengungkapan Tanggung Jawab Sosial Dan Lingkungan Perusahaan Yang Dimoderasi Oleh Ukuran Perusahaan Hidayatun, Umi; Nugroho, Hendrato Setiabudi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2591

Abstract

A company's dedication to sustainable financial development through consideration of social obligations is known as social responsibility. Social and environmental responsibility has become a defining feature of overall business performance evaluation in many foreign countries. Many factors, such as hiring power, solvency, and agency size, have been shown to impact social responsibility disclosure. This study attempts to determine how profitability and solvency influence the disclosure of social and environmental obligations, which is governed by organizational size. The use of secondary data in economic reports is examined quantitatively in this study. The sample for this research was the banking subsector, totaling 45 emitens selected using a purposive sampling technique. From the results of this research, it can be concluded that profitability influences TJSL disclosure. Solvency has no effect on TJSL disclosure. Profitability and solvency partially moderated by company size have no effect on TJSL disclosure. Simultaneously, profitability and solvency influence TJSL disclosure. However, profitability and solvency, which are moderated by company size, have no effect on TJSL disclosure.  
Pengaruh Rentabilitas Dan Solvabilitas Terhadap Pengungkapan Tanggung Jawab Sosial Dan Lingkungan Perusahaan Yang Dimoderasi Oleh Ukuran Perusahaan Hidayatun, Umi; Nugroho, Hendrato Setiabudi
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 4 (2024): Desember
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i4.2591

Abstract

A company's dedication to sustainable financial development through consideration of social obligations is known as social responsibility. Social and environmental responsibility has become a defining feature of overall business performance evaluation in many foreign countries. Many factors, such as hiring power, solvency, and agency size, have been shown to impact social responsibility disclosure. This study attempts to determine how profitability and solvency influence the disclosure of social and environmental obligations, which is governed by organizational size. The use of secondary data in economic reports is examined quantitatively in this study. The sample for this research was the banking subsector, totaling 45 emitens selected using a purposive sampling technique. From the results of this research, it can be concluded that profitability influences TJSL disclosure. Solvency has no effect on TJSL disclosure. Profitability and solvency partially moderated by company size have no effect on TJSL disclosure. Simultaneously, profitability and solvency influence TJSL disclosure. However, profitability and solvency, which are moderated by company size, have no effect on TJSL disclosure.  
Co-Authors Agustianingrum, Sekar Arifin , Bustanul Casmi, Eno Diyah Candra Anita, Diyah Candra Dwicahyani, Mutia Hidayatun, Umi Ika Afifah Nugraheni Mawaddah, Inneke Ashri Muhammad Muhlis Muslimin Muslimin Nindiasari, Avininda Dewi Nur Laili, Illa Alfatica Putri, Intan Yunita Aldayanti Rachmawati, Alifah Widya Retno Wulandari Retno Wulandari Rodho, Teresia Apliana Rumuar, Anafiah Sari, Tria Ratna Seto Satriyo Bayu Aji subarjo, Subarjo