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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Kumawula: Jurnal Pengabdian Kepada Masyarakat ACCOUNTHIK : Journal of Accounting and Finance Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN International Journal Of Science, Technology & Management (IJSTM) Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Business, Management and Economics International Journal of Educational Research and Social Sciences (IJERSC) Management and Accounting Expose Journal of Applied Business, Taxation and Economics Reseach Studi Akuntansi, Keuangan, dan Manajemen LAWSUIT JURNAL PERPAJAKAN JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA Jurnal Akuntansi Manajemen (JAKMEN) Jurnal Inovasi Pengabdian dan Pemberdayaan Masyarakat International Journal of Economics, Commerce, and Management Harmony Management: International Journal of Management Science and Business
Kodriyah
Universitas Serang Raya
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Journal : Akuisisi : Jurnal Akuntansi

 1 
Analisis Pengungkapan Corporate Social Responsibility (CSR) Dalam Laporan Tahunan Terhadap Abnormal Return Nana Umdiana; Kodriyah Kodriyah; Dien Sefty Framita
Akuisisi: Jurnal Akuntansi Vol 17, No 1 (2021)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v17i1.571

Abstract

The aim of the study was to analyze the effect of disclosure of Corporate Social Responsibility (CSR) in the Annual Report on Abnormal Return in manufacturing companies with the food and beverage sub-sector. The population in this study is manufacturing companies with food and beverage sub-sectors listed on the Indonesia Stock Exchange in 2014-2017. The method of selecting this research sample based on purposive sampling obtained 10 companies during the study period. Testing is done using simple linear regression. The results of the study show that the disclosure of Corporate Social Responsibility (CSR) in the Annual report affects the Abnormal Return. This proves that information about Corporate Social Responsibility (CSR) can be used as a consideration by investors for investment decision making.
Pengungakapan CSR: Faktor Keuangan dan Non Keuangan Kodriyah, Kodriyah; Suprihatin, Neneng Sri
Akuisisi : Jurnal Akuntansi Vol 18, No 2 (2022)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v18i2.996

Abstract

This study aims to empirically examine financial and non-financial factor than can affect to Corporate Social Responsibility Disclosure The population in this study is basic and Chemical Sub Sector Manufacturing Companies listed on the Indonesian Stock Exchange for the 2016-2020 period with a sample obtained based on predetermined criteria as many as 24 companies with 105 observation data. The method used is causality design with multiple regression analysis and processed with the help of SPSS. The test results prove that company size and ownership structure have a significant influence on the Corporate Social Responsibility Disclosure, while company growth and company age do not have a significant influence on the Corporate Social Responsibility Disclosure
Prediksi Kesulitan Keuangan Terhadap Manajemen Laba: Berdasarkan Analisis EM Score Kodriyah, Kodriyah; Mahardini, Nikke Yusnita; Umdiana, Nana; Sudrajat, Ajat
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1690

Abstract

Government policies in combating the Covid-19 pandemic have an impact on the business world, especially the hotel, restaurant, and tourism sectors, this causes the company's cash flow to decrease, while obligations must still be paid by the company, this condition can cause the company to experience financial difficulties and is predicted to go bankrupt. This situation can be a loophole for managers to take opportunistic actions to process profits so that their performance still looks good in the eyes of the principal for their interests. This study aims to predict the company's financial difficulties during the Covid-19 pandemic and how it affects profit management carried out by managers. The method used in this study is simple regression by being processed using the help of SPSS. The result obtained is that when the company experiences financial distress, it can influence management to carry out profit management actions.
Co-Authors Abd. Rasyid Syamsuri Abdul Malik Adinda, Nur Agatha Rossy Wulandari Agni Ambya Alamsyah Andari Andari, Andari Anisah Fitri Anisah Fitri, Anisah Atika Indriyani Putri Burhanudin Burhanudin Burhanudin Burhanudin Daniel Happy Putra Denny Kurnia Denny Kurnia Denny Kurnia Denny Putri Hapsari Denny Putri Hapsari Denny Putri Hapsari, Denny Putri Dien Sefty Framita Dyah Ayu Pradaningrum Entis Haryadi Fitriani, Alfina Framita, Dien Sefty Garnis artiwiya Garnis artiwiya, Garnis Herlina Agustin Herman Wijaya Herman Wijaya Imroatul Khasanah Indah Nailatus Sa’adah Jayawarsa, A.A. Ketut Karimah Nasr, Nailah kusumawardani, lita heni Lestari, Gita Ayu Mahardini, Nikke Yusnita Mitha Putri Pratama Monica, Vina Nabilah, Huria Husna Neneng Sri Suprihatin, Neneng Sri Nikke Yusnita Mahardini Nikke Yusnita Mahardini Nikke Yusnita Mahardini Pramudita, Imelia Rizky Puji Lestari Dewi Putri, Ririn Fitriani Ratu Erlina Gentari Ratu Erlina Gentari, Ratu Erlina Ratu Vera Safira Ririn Fitriani Putri Rosnia Rosnia Santi Octaviani Santi Octaviani Santi Octaviani, Santi Santi Oktaviani Suhartini Suhartini Sukiyaningsih, Tri Wahyuni Umdiana, Nana Vina Monica Wijaya, Herman Wulandari, Maudi Yayah Kholiyah Yulianto, Alfian Prasetya Yusnita Mahardini, Nikke Zalfa Kaila Widi Utami