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All Journal JEB17 : Jurnal Ekonomi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) FISCAL: Jurnal Akuntansi dan Perpajakan
Sari, Erma Wulan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DIMODERASI KEBIJAKAN DEVIDEN Aziz, Ahmad Nur; Sari, Erma Wulan
JEB17 : Jurnal Ekonomi dan Bisnis Vol 6 No 1 (2021)
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jeb17.v6i1.5759

Abstract

The purpose of this study is to determine the effect of profitability, leverage and liquidity on the value of companies with dividend policies as moderate variables in LQ45 indexed companies in 2014-2018. This type of research is quantitative with purposive sampling techniques. The sample results obtained are 7 companies with historical data of 5 years. Analysis techniques using linear regression analysis and MRA. The results of this study show that profitability, leverage and liquidity simultaneously and in part have a positive effect on the value of the company. dividend policy is not able to moderate the effect of profitability on the value of the company but is able to moderate by strengthening the influence of leverage and liquidity on the value of the company
Evaluasi Corporate Social Responsibility : Respon Kinerja Perusahaan (Studi Kasus Pada Pusat Perbelanjaan “X” Di Kota Madiun) Ditta, Aliffianti Safiria Ayu; Sari, Erma Wulan; Dhamayanti, Yolanda
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 2 No. 2 (2024): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v2i2.20511

Abstract

This research aims to evaluate the implementation of corporate social responsibility using the value for money model. Company performance is seen from three sectors, namely economic, social and environmental. This research uses a case study approach at a shopping center in Madiun City during the period 2020-2022 to see the differences that occurred before the Covid-19 pandemic occurred and during the pandemic. The result is a decreased allocation of CSR costs due to financial pressures and economic performance whose impact is most visible compared to social and environmental performance. The results of the value for money model evaluation show that the company absorbs almost 100% of the CSR budget and CSR effectiveness and efficiency has decreased due to the Covid-19 pandemic. The company's CSR program is in accordance with the GRI-4 and ISO 26000 indexes even though when preparing the CSR program, the company did not use these two indices as guidelines.  
INCREASING DISCLOSURE OF CARBON EMISSIONS WITH CORPORATE GOVERNANCE AS A MODERATION VARIABLE (STUDY OF MANUFACTURING COMPANIES LISTED IN IDX IN 2017-2021) Zahri, Rihan Mustafa; Sari, Erma Wulan; Aziz, Ahmad Nur; Pratiwi, Desy Nur
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.11528

Abstract

This research aims to test corporate governance: independent commissioners, independent audit committees, and gender diversity moderate the influence of company size on carbon emission disclosure. The data collection method used purposive sampling with a sample of 89 manufacturing companies listed on the IDX in 2017-2021. In hypothesis testing using Moderated Regression Analysis. The results of this research show that company size has an effect on carbon emission disclosure and is strengthened by the existence of a moderating variable, namely corporate governance consisting of independent commissioners, independent audit committees, and gender diversity.
Co-Authors Aziz, Ahmad Nur Dhamayanti, Yolanda Ditta, Aliffianti Safiria Ayu Pratiwi, Desy Nur Zahri, Rihan Mustafa