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Pengaruh Kredit terhadap Pendapatan pada KPN Dharma Wiguna Pemerintah Kota Denpasar Cok Istri Ratna Sari Dewi; Luh Putu Lusi Setyandarini Surya; I Gusti Ayu Ratih Permata Dewi; Putu Yudha Asteria Putri
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.61

Abstract

One of the business product lines of cooperative is credit. Credit is one of the sources of income for cooperative. This study aims to find the the source of cooperative income and the effect of credit on income in the Civil Servant Cooperative (KPN) of Denpasar City Government. This study used a quantitative causal research design. The data collection technique used the documentation method while the data analysis technique used is simple regression analysis. The results showed that the source of income of the cooperative came from two types of businesses, Unit Simpan Pinjam and Unit Waserda, credit has a positive and significant effect on KPN’s income of Denpasar City Government.
PENGARUH PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Komang Fanny Krisnayanti Arta; I Gusti Ayu Ratih Permata Dewi; Ni Made Intan Priliandani
Jurnal MBE Manajemen Bisnis, Equilibrium Vol 12 No 1 (2026): Jurnal Manajemen dan Bisnis Equilibrium
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47329/jurnalmbe.v12i1.1720

Abstract

This study aims to analyze the effect of profitability, Corporate Social Responsibility (CSR), and company size on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange during 2022–2024. A quantitative explanatory approach was employed using secondary data from financial statements, annual reports, and sustainability reports. The sample consisted of 40 companies with a total of 120 observations selected through purposive sampling. Independent variables include profitability proxied by Return on Assets (ROA), CSR measured using the Corporate Social Responsibility Disclosure Index (CSRDI), and company size measured by the natural logarithm of total assets. Firm value, the dependent variable, is proxied by the Price Earning Ratio (PER). Panel data regression using the Fixed Effect Model, selected through Chow and Hausman tests, was applied. Results indicate that ROA, CSR, and company size simultaneously have a significant effect on PER. Partially, ROA and company size have a negative and significant effect, while CSR has no significant effect. These findings suggest that increases in profitability and company size do not necessarily raise market value, as investors consider long-term growth prospects and performance signals. Moreover, CSR disclosure, which is relatively uniform across companies, does not significantly differentiate investor perception. This study contributes theoretically to accounting research and practically to investment decision-making in the food and beverage subsector, especially during the post-pandemic recovery period.