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Moh. Didik Ardiyanto
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Economics, Econometrics & Finance

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Journal : Diponegoro Journal of Accounting

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Pengaruh Kinerja Lingkungan Terhadap Corporate Social Responsibility (CSR) Disclosure dan Kinerja Finansial Perusahaan Kimia dan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar dalam BEI tahun Tito Anindito; Moh. Didik Ardiyanto
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

This research aims to examine the effect of Environmental Performance on Corporate Social Responsibility (CSR) Disclosure and Financial Performance. Environmental Performance is measured using the PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) which is a program of the Ministry of Environment. Corporate Social Responsibility (CSR) Disclosure was measured using 79 items of GRI. Financial performance is measured using by annual stock return.The data in this research are the chemical companies and the mines listed in the Indonesia Stock Exchange (BEI) in 2007-2010 who participated in the PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup). The type of data used are secondary data, the samples used were 36 chemical and mining companies listed in the Stock Exchange, the sampling method was purposive sampling method. The data analysis method used is multiple linear regression analysis. The data analysis and test of the hypothesis is done by using the SPSS software version 17.The test results indicate that environmental performance has a significant iinfuence Corporate Social Responsibility (CSR) Disclosure. The test result for the second hypothesis indicated that environmental performance has no significant influence the financial performance, and the third hypothesis indicates that Corporate Social Responsibility (CSR) Disclosure has no significant impact influence toward the financial performance. However, this results of the test show that there are an indirect impact that statiscally significant of environmental performance toward financial performance of the company through Corporate Social Responsibility (CSR) Disclosure.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA (Studi Kasus Pada Perusahaan Non Keuangan dan Jasa yang Terdaftar di BEI tahun 2010-2012) Arvina Arief; Moh. Didik Ardiyanto
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

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Abstract

The aim of this study is to examine the influence of corporate social responsibility disclosure on earning management practice. Independent variable used in this study is corporate social responsibility disclosure that measured using CSR Index (CSRI) based on GRI. Dependent variable used in this study is  earning management that measured using proxy of discretoinary accruals. Leverage, growth, and return on asset also used as control variables. The population in this study consists of all listed firm in Indonesia Stock Exchange in year 2010, 2011, and 2012. Sampling method used is purposive sampling. Analysis test using a model of ordinary least square regression analysis. The result of this study show that corporate social responsibility disclosure not sifnificant influenced and have positively on earning management. This result can be proved in the t-test by 5% significantly level.
PENGARUH CAR, FDR, NPF, DAN BOPO TERHADAP ROE BANK SYARIAH MANDIRI PERIODE DESEMBER 2008-AGUSTUS 2012 Thyas Rafelia; Moh. Didik Ardiyanto
Diponegoro Journal of Accounting Volume 2, Nomor 1, Tahun 2013
Publisher : Diponegoro Journal of Accounting

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Abstract

The research aimed to examine the effect of Adequancy Capital Ratio (CAR), Financing to DepositRatio (FDR), Non Performing Financing (NPF), and Operating Expenses to Operating Income(OEOI) for profitability of Mandiri Islamic Bank. Profitability measurement tools used wereReturn on Equity (ROE). Mandiri Syariah Bank (BSM) was taken as sample for This research.The data used for this research were obtained from the data of Monthly Published FinancialReport Period December 2008 up to August 2012. The analysis technique used is linear regressionthat aims for estimating the relationships among variables. The results of this research indicatethat CAR, FDR, NPF, and OEOI influentials to ROE. There are two variables that significantlypositive effect on ROE, FDR and NPF. The other variable have a significant negative effect isOEOI, while CAR negative but not significant effect on ROE
Co-Authors Arvina Arief Thyas Rafelia Tito Anindito