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All Journal Fokus Bisnis Jurnal Ekonomi dan Teknik Informatika Jurnal Ilmiah Mahasiswa Manajemen, Bisnis dan Akuntansi Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi JCSE: Journal of Community Service and Empowerment Jurnal Akuntansi Pajak dan Manajemen
Kaharti, Eni
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Ekonomi dan Teknik Informatika

 1 
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Febrianti, Feni; Kaharti, Eni
Jurnal Ekonomi dan Teknik Informatika Vol 12 No 1 (2024): Jurnal Ekonomi dan Teknik Informatika
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v12i1.243

Abstract

This study aims to determine the effect of profitability, leverage, and firm size on the disclosure of corporate social responsibility (CSR) in food and beverages sub-sector companies listed on the IDX. Profitability is measured using ROA, leverage is measured by DER, company size is measured by SIZE, and CSR is measured by global reporting invinitive (GRI-G4) 91 points. The method used in this study is a quantitative method. The population in this study is the food and beverages sub-sector companies listed on the IDX. The sample in this study was taken using purposive sampling method. The data sources in this study were obtained from the official website of the Indonesia Stock Exchange (IDX) or the website www.idx.co.id using documentation techniques. Data analysis in this study used multiple regression analysis. Based on the results of data analysis, it can be seen that profitability has no effect on CSR disclosure, leverage has a neat effect on CSR disclosure and company size has no effect on CSR disclosure in food and beverages sub-sector companies listed on IDX in 2018-2020. All independent variables together have a significant effect on CSR disclosure. Keywords: Disclosure of corporate social responsibility, profitability, leverage, company size
Analisis Perbandingan Kinerja Keuangan Sebelum Dan Selama Covid-19 Pada Perusahaan Subsektor Transportasi Damayanti, Yunita; Kaharti, Eni
Jurnal Ekonomi dan Teknik Informatika Vol 12 No 2 (2024): Jurnal Ekonomi dan Teknik Informatika
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v12i2.284

Abstract

This study aims to analyze the financial performance in the period before covid-19 (2019) and during covid-19 (2021) in transportation subsector companies listed on the Indonesia Stock Exchange, by analyzing the financial performance one year before covid-19 and during covid-19. The method of determining the sample by Purposive Sampling technique obtained by 15 companies with the availability of a complete report. The analysis technique used in this study is the T-test (Paired Sample T-Test). Based on the results of the analysis, it was found that financial performance measured by five financial ratios, namely Current Ratio, Return on Assets, Total Asset Turnover, Dept to Equity Ratio, and Pershare earnings, was no different during covid-19 and during covid-19.
COMPARISON OF HIGHEST AND LOWEST ENVIRONMENTAL DISCLOSURE REPORTS BEFORE ANDDURING THE COVID-19 PANDEMIC (IN THE ANNUAL REPORT OF COMPANIES LISTED ON THE IDX) Kaharti, Eni
Jurnal Ekonomi dan Teknik Informatika (JNETI) Vol 11 No 1 (2023): JURNAL EKONOMI DAN TEKNIK INFORMATIKA
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v11i1.220

Abstract

This study aims to compare environmental disclosures made by publicly traded companies in Indonesia before and during the covid 19 pandemic. The sample used was manufacturing companies listed on the Indonesia Stock Exchange in 2019 and 2020. The test equipment used was the Paired test sample. This research has never been carried out by previous researchers, in this study the focus is on manufacturing companies because this type of company contributes quite a lot to environmental waste. The benefit is to find out the distribution of differences in the conditions of environmental disclosure reports in Indonesia during the covid 19 pandemic. attention to the environment. The results of this study indicate that there are material differences in environmental disclosures before and during the Cofid period. However, the companies that gave the highest environmental disclosures at the time and before the pandemic were carried out by the same companies. The highest items in environmental disclosure are, greenhouse gas emissions, water treatment and water disposal Keywords: comparison, environmental disclosure, covid 19 pandemic
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Pengungkapan Corporate Social Responsibility (CSR) Febrianti, Feni; Kaharti, Eni
Jurnal Ekonomi dan Teknik Informatika (JNETI) Vol 12 No 1 (2024): Jurnal Ekonomi dan Teknik Informatika
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/jneti.v12i1.243

Abstract

This study aims to determine the effect of profitability, leverage, and firm size on the disclosure of corporate social responsibility (CSR) in food and beverages sub-sector companies listed on the IDX. Profitability is measured using ROA, leverage is measured by DER, company size is measured by SIZE, and CSR is measured by global reporting invinitive (GRI-G4) 91 points. The method used in this study is a quantitative method. The population in this study is the food and beverages sub-sector companies listed on the IDX. The sample in this study was taken using purposive sampling method. The data sources in this study were obtained from the official website of the Indonesia Stock Exchange (IDX) or the website www.idx.co.id using documentation techniques. Data analysis in this study used multiple regression analysis. Based on the results of data analysis, it can be seen that profitability has no effect on CSR disclosure, leverage has a neat effect on CSR disclosure and company size has no effect on CSR disclosure in food and beverages sub-sector companies listed on IDX in 2018-2020. All independent variables together have a significant effect on CSR disclosure. Keywords: Disclosure of corporate social responsibility, profitability, leverage, company size
Co-Authors Febrianti, Feni Fitari, Defia Wanda Ika Susilowati, Ika Sugandi, Anton Yunita Damayanti