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All Journal Pro Bisnis PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Business Management Analysis Journal (BMAJ) JANITA D'edukasi: Jurnal Pengabdian Masyarakat Bulletin of Management and Business E-Jurnal Akuntansi TSM Neo Journal of economy and social humanities GEMBIRA (Pengabdian Kepada Masyarakat) Hut Publication Business and Management
Diyah Santi Hariyani
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Corporate Social Responsibility and Financial Performance on Going Concern Diyah Santi Hariyani
Hut Publication Business and Management Vol. 3 No. 1 (2023): Hut Publication Business and Management
Publisher : PT. Hanken Sukses Jaya

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Abstract

The Covid-19 pandemic has not ended until now. The majority of companies experienced a decline in performance. The objectives of this study are identify the effect of Corporate Social Responsibility (CSR) and financial performance ongoing concerns in industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2020. A quantitative method using purposive sampling techniques. Sample data used are secondary data with the documentation method. Data secondary data with documentation methods. Data downloaded from the www.idx.co.id, in the form of financial statements. The data analysis method used is classical assumption test multiple and linear regression analysis with SPSS version 25 software. This study indicates that Corporate Social Responsibility has a significance level of 0.003 and financial performance has a significant level of 0.028 with a significance level of 0. ,05. It concluded that the results of this study indicate that Corporate Social Responsibility and financial performance have a positive and significant effect on the going concern company.
Capital Structure, Liquidity, and Financial Performance on The Quality of Earnings Diyah Santi Hariyani; Fika Pratama, Bella; Hasanah, Karuniawati
Neo Journal of economy and social humanities Vol 1 No 2 (2022): Neo Journal of Economy and Social Humanities, June 2022
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.893 KB) | DOI: 10.56403/nejesh.v1i2.11

Abstract

Interested parties consider financial statements necessary because they can analyze the company's profit level. This study aims to provide empirical evidence on the effect of capital structure, liquidity, and financial performance on the quality of earnings in manufacturing companies listed on the IDX in 2019-2021. The sample used in this study was 77 companies with a purposive sampling technique to obtain 231 data. The method used is quantitative, and then the data collected is analyzed using the IBM SPSS version 25 software program. The results show that the capital structure and liquidity variables significantly affect earnings quality. At the same time, the Return on Assets (ROA) variable has no significant effect on earnings quality
Co-Authors Adinda Natasya Aktri Phonistyawati Asri Manunggal Choirotun Chisan Chrisna Dwiantono Fadhillah Dida Pambayun Ningtyas Elya Fitriana Erika Dewi Fatimah Evy Ratna Pertiwi Fika Pratama, Bella Garniz Eka Pradya Rosester Hani Oktafia Putri Hasanah, Karuniawati Ihsanun Niam Fauzan Indah Dwi Jayanti Indra Ayu Fatmala Indri Dwi Ananti Junia Nita Saroh Kristiani Agustiningsih Liliek Nur Sulistyowati Lusi Oky Rahmawati Lutfiana Putri Anggraini Nekky Rahmiyati Nining Rahmawati Putri Oktovita Sari Ratna Sri Utami Robby Sandhi Dessyarti Santy Mei Rahmawati Satria Ari Pradana Satriyo Ageng Prabowo Sohdi, Lalu Rahmat Sri Wahyuni Syaharani Aisyah Tri Ratnawati Vannesa Ghifarianty Yulvista Galuh Kirana