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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Dinamika Akuntansi Jurnal Penelitian Ekonomi dan Bisnis MEDIA Proceeding SENDI_U Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Journal of Economic, Management, Accounting and Technology (JEMATech) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal STIE Semarang (Edisi Elektronik) Bisman (Bisnis dan Manajemen): The Journal of Business and Management Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Akuntansi'45 Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Abdi Makarti Jurnal Pendidikan Indonesia (Japendi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Indonesian Journal of Sustainability Green Economics: International Journal of Islamic and Economic Education Proceeding of The International Conference on Management, Entrepreneurship, and Business
Anna Sumaryati
Universitas Dian Nuswantoro
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Journal : MEDIA

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UKURAN PERUSAHAAN, PROFITABILITAS DAN FINANCIAL LEVERAGE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008 – 2010 Hayu Wikan Kinasih; Anna Sumaryati
MEDIA Vol 19, No 1 (2012): MEDIA EKONOMI & TEKNOLOGI INFORMASI
Publisher : MEDIA

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Abstract

The emergence of Corporate Social Responsibility (CSR) is inseparable from the philosophical shift in management business entity organization. CSR disclosure is a communication process of the social and environmental impacts from economic activities of the organization’s special interest groups (stakeholders) and society as a whole. The purpose of this research is to understand the influence of company size, profitability and financial leverage towards corporate social responsibility disclosure. Independent variable in this research using the proxy Total Asset for company size, Earning Per Share for profitability, and Debt to Equity Ratio for financial leverage. The dependent variable of this research is corporate social responsibility disclosure using the proxy CSR Index.Sample of this research consist of  17 manufacturing company listed in Indonesian Stock Exchange over three years ie 2008-2010 with a total of 51 samples. This research found that partially company size (Total Asset) significantly influence the CSR disclosure which has sig. 0,014. Profitability (EPS) and Financial Leverage (DER) has sig. 0,248 and 0,196, so that there are no significant influence between Profitability and Financial Leverage towards CSR disclosure. Simoultaneously, independent variable (company size, profitability, and financial leverage) significantly influence dependent variable (CSR disclosure) which has sig. 0,001.
ETIKA BISNIS PADA ENTREPRENEURSHIP DALAM KONTEKS FILSAFAT Anna Sumaryati
MEDIA Vol 22, No 1 (2014): MEDIA Ekonomi & Teknologi Informasi
Publisher : MEDIA

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Entrepreneurship merupakan hal yang sangat penting dalam memacu pertumbuhan ekonomi, karena dapat menciptakan lapangan kerja sehingga dapat mengurangi tingkat pengangguran. Dengan mengacu pada prinsip tersebut, maka pemerintah mengusulkan masuknya entrepreneurship sebagai matakuliah, masuk sebagai kurikulum. Pendidikan entrepreneurship harus tertuju pada pembentukan sikap dan keahlihan orang terhadap entrepreneurship dan tidak terbatas pada pelatihan dan pemahaman teoritis. Entrepreneurship perlu pembentukan sikap, dalam hal ini adalah etika sebagai dasar yang sangat penting untuk para calon wirausaha muda. Entrepreneurship erat kaitannya dengan etika bisnis. Dalam menciptakan etika bisnis diperlukan adanya pengendalian diri, pengembangan tanggungjawab sosial, jati diri, persaingan yang sehat, sikap saling percaya, dsb.
Co-Authors ., Riska Acep Komara Adelia, Elsa Wahyu Aisyah Amalia Ananda, Marisa Julia Apasya, Trida Bambang Minarso, Bambang Citra Adi Oktania Kumaladewi Devina Putri Indra Satata Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Dwiarso Utomo Enny Susilowati Mardjono Entot Suhartono Handojo, Natalistyo Tjatur Andi Hayu Wikan Kinasih Hayu Wikan Kinasih Hayu Wikan Kinasih Hermawan Triono Imang Dapit Pamungkas Ira Septriana Juli Ratnawati Juli Ratnawati Kristianto, Anggelica Yufa Kunco Teguh Wijayanto Kusni Ingsih Machmuddah, Zaky Mayashita Ayunindya Safitri Melati Oktafiyani Muchamad Aprillia Salas Muchammad Syafrudin Ngurah Pandji Mertha Agung Durya Novreza Putra Satoto Pamudya, Fani Artamevia Pandji, Nadia Pentamitta Pratiwi, Ririh Dian Purwantoro Rachman, Raisa Hanifa Retno Indah Hernawati Ririh Dian Pratiwi Ririh Dian Pratiwi Rosyad Aldi Maulana Savitri, Putri Amelia Selyna Widyadari Septian Faiz Witana Triono , Hermawan Tutut Tribuana Wati Vanessa Berliana Santoso Widjajanto, Robertus Steven Yohana Elliza Sitohang