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All Journal Jurnal Ilmiah Mahasiswa FEB Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri eMBeJi : Manajemen dan Bisnis Jurnal
Astuti, Vina Sri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Pengungkapan Pertanggung Jawaban Sosial dan Struktur Tata Kelola terhadap Reputasi Perusahaan Fitriasari, Rizka; Astuti, Vina Sri; Karis, Reyhan Achmad
Manajemen & Bisnis Jurnal Vol 11 No 1 (2025): Vol 11 No 1 (2025)
Publisher : Magister Manajemen Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/embeji.v11i1.246

Abstract

Abstract. The purpose of this study is to identify the effect of corporate social responsibility disclosure and corporate governance structure including the number of board of commissioner members, percentage of independent commissioners, number of board of commissioners meetings, number of board of directors meetings, number of audit committee meetings, the presence of nomination and remuneration committee on firm reputation in manufacturing companies in Indonesia. The samples are 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021 which were taken using purposive sampling. The findings indicate a positive effect of corporate social responsibility disclosure on firm reputation. This study also proves the positive effect of the number of board of commissioner members and the number of board of directors meetings on firm reputation. However, this study failed to prove that the percentage of independent commissioners, the number of board of commissioners meetings, the number of audit committee meetings, and the presence of nomination and remuneration committee can affect firm reputation. The sample of this study is limited to manufacturing companies listed on the Indonesia Stock Exchange. Empirical studies that focus on the influence of corporate social responsibility disclosure and corporate governance structure on firm reputation in Indonesian context using control variables firm size and firm age, especially in manufacturing companies, are still rare
The Effects of Corporate Social Responsibility on Firm Performance: The Moderating Roles of Firm Innovation Among Manufacturing Companies Listed on the Indonesia Stock Exchange Adri Putra Nugraha; Astuti, Vina Sri; Fathanudin, Muhammad
Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 10 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v10i1.6149

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR) on firm performance with innovation as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016–2021. CSR is measured based on disclosure according to the Global Reporting Initiative (GRI) standards, while firm performance is assessed through Return on Assets (ROA). Firm innovation is measured using the ratio between R&D expenditure and total sales. The multiple regression analysis method is used to test three hypotheses. The results show that CSR has no significant effect on firm performance, but innovation has a positive and significant impact. When moderated by innovation, CSR positively affects firm performance, indicating that innovation strengthens the effectiveness of CSR. The control variable firm age is not significant, while size and firm growth positively influence firm performance. This study provides important insights into the relationship between CSR, innovation, and firm performance in the Indonesian manufacturing sector, as well as implications for executives, policymakers, and researchers in maximizing firm performance through the integration of CSR and innovation in developing countries
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL (Studi Empiris pada Perusahaan Non-Keuangan dengan Indeks LQ45 yang Terdaftar di BEI Tahun 2015-2019) Astuti, Vina Sri
Jurnal Ilmiah Mahasiswa FEB Vol. 9 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran Perusahaan, profitabilitas dan leverage terhadap pengungkapan modal Intelektual. Jenis penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini yaitu perusahaan non-keuangan dengan indeks LQ45 yang terdaftar pada Bursa Efek Indonesia tahun 2015-2019. Total sampel sebanyak 100 perusahaan yang diperoleh menggunakan teknik purposive sampling. Data yang digunakan adalah data sekunder dengan menggunakan laporan keuangan dan laporan tahunan perusahaan non-keuangan dengan indeks LQ45 pada tahun 2015-2019. Metode analisis data yang digunakan yaitu regresi linier berganda pada aplikasi SPSS 24. Hasil analisis menunjukkan bahwa ukuran perusahaan berpengaruh positif terhadap pengungkapan modal intelektual. Profitabilitas dan levarage tidak berpengaruh terhadap pengungkapan modal intelektual.Kata Kunci: Pengungkapan Modal Intelektual, Ukuran Perusahaan, Profitabilitas dan Leverage
Co-Authors Adri Putra Nugraha Fathanudin, Muhammad Karis, Reyhan Achmad Rizka Fitriasari