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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Isna Ardila; Novi Fadhila
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 3, No 2 (2017): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i2.1240

Abstract

Corporate Social Responsibility (CSR) is a form of corporate social responsibility to all stakeholders namely consumers, employees, shareholders, community and environment in all aspect of company operations. Disclosure of Corporate Social Responsibility focusess on three indicators, namely economic, social and environment. The objectives to be achieved from this research are The Economis of CSR, The Social of CSR and The Environment of CSR which have an effect on Profitability with Good Corporate Governance as a moderating variable. This research was conducted at consumer goods industry companies listed in Indonesia Stock Exchange year 2014 – 2016. Researches used company as sample which was taken by using purposive sampling method as of the total sample was 60. Sources of data used are secondary data in the form of financial statements and annual reports of companies. Analysis of Hypothesis testing was by using multiple regression. The result showed that The Economic of CSR, Social and Environment simultaneously have no effect on Profitability. The Economics of CSR has no effect on Profitability partially, The Social of CSR has no effect on Profitability, and The Environment of CSR has a significant effect on Profitability. Good Corporate Governance does not moderate Corporate Social Responsibility toward Profitability.Keywords: corporate social responsibility, profitability, good corporate governance
ANALISIS PEMBIAYAAN MUDHARABAH DAN MURABAHAH TERHADAP LABA BANK SYARIAH MANDIRI Novi Fadhila
Jurnal Riset AKuntansi dan Bisnis Vol 15, No 1 (2015): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v15i1.427

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pembiayaan mudharabah dan murabahah terhadap laba pada Bank Syariah Mandiri. Sumber data dalam penelitian ini adalah data sekunder berupa laporan keuangan. Teknik analisis menggunakan regresi linier. Pada pembiayaan mudharabah modal 100% disediakan oleh mudharib (dalam hal ini bank) sehingga jika terjadi kerugian maka akan ditanggung oleh pemilik modal selama bukan karena kesalahan pengelola. Sementara pembiayaan murabahah merupakan akad jual beli dengan tambahan margin keuntungan sesuai dengan kesepakatan antara penjual dan pembeli. Pengujian hipotesis menemukan bahwa mudhararabah dan murabahah berpengaruh signifikan terhadap laba. Hal ini menyatakan bahwa peningkatan atas pembiayaan mudharabah dan murabahah dapat meningkatkan laba bank syariah.
THE INFLUENCE OF FREE CASH FLOW AND FIRM SIZE ON EARNING MANAGEMENT Novi Fadhila; Isna Ardila
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is a causal design research that aims to find out the influence of two or more variables. The variables used are free cash flow and firm size as independent variables and earnings management as the dependent variable on automotive companies listed on the Indonesia Stock Exchange, simultaneously or partially. This research was conducted on 10 automotive companies from 2015 to 2020. The method used in this study is a multiple linear analysis technique. The results of the study show that there is a simultaneous influence between free cash flow and firm size on earning management. The results of the study partially free cash flow affect earnings management, as well as firm sizeKeywords: Free cash flow, Firm Size and Earning Management
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Isna Ardila; Novi Fadhila
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 3 No. 2 (2017): November
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v3i2.1240

Abstract

Corporate Social Responsibility (CSR) is a form of corporate social responsibility to all stakeholders namely consumers, employees, shareholders, community and environment in all aspect of company operations. Disclosure of Corporate Social Responsibility focusess on three indicators, namely economic, social and environment. The objectives to be achieved from this research are The Economis of CSR, The Social of CSR and The Environment of CSR which have an effect on Profitability with Good Corporate Governance as a moderating variable. This research was conducted at consumer goods industry companies listed in Indonesia Stock Exchange year 2014 – 2016. Researches used company as sample which was taken by using purposive sampling method as of the total sample was 60. Sources of data used are secondary data in the form of financial statements and annual reports of companies. Analysis of Hypothesis testing was by using multiple regression. The result showed that The Economic of CSR, Social and Environment simultaneously have no effect on Profitability. The Economics of CSR has no effect on Profitability partially, The Social of CSR has no effect on Profitability, and The Environment of CSR has a significant effect on Profitability. Good Corporate Governance does not moderate Corporate Social Responsibility toward Profitability.Keywords: corporate social responsibility, profitability, good corporate governance