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Pengaruh Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan Manufaktur Yang Listing Dibei Rita Anugerah; Roland Hutabarat; W. Faradilla
Jurnal Ekonomi Vol 18, No 01 (2010)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.662 KB) | DOI: 10.31258/je.18.01.p.%p

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh ukuran perusahaan,leverage dan profitabilitas terhadap pengungkapan tanggung jawab sosialperusahaan (corporate social responsibility - CSR) pada perusahaan manufakturyang listing di Bursa Efek Indonesia. Tanggungjawab sosial perusahaan meliputitema lingkungan, tema energi, tema kesehatan dan keselamatan kerja, tema Iain-lain tenaga kerja, tema produk, tema keterlibatan masyarakat, dan tema umum.Populasi penelitian ini adalah 151 perusahaan yang terdqftar sebagaiperusahaan manufaktur sesuai pengklasifikasian ICMD 2008. Sampel penelitianini diambil dengan menggunakan metode purposive sampling sehingga diperolehsampel sebanyak 11 perusahaan selama 3 tahun penelitian. Data dianalisisdengan menggunakan metode analisis regresi tinier berganda dengan bantuanprogram SPSS 15.00.Hasil analisis regresi yang dilakukan menunjuldam bahwa, pada pengujiansecara parsial variabel ukuran perusahaan dan profitabilitas secara signifikanberpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan,sedangkan variabel leverage secara statistik berpengaruh negatif tetapi tidaksignifikan terhadap pengungkapan tanggungjawab sosial perusahaan.
The Importance of Scientific Crime Investigation (SCI) in Solving Murder Cases in Indonesia Wulandari, Serlina; Marbun, Warasman; Hutabarat, Roland
Justice Voice Vol. 4 No. 2 (2025): Justice Voice
Publisher : Program Doktor Ilmu Hukum, Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37893/jv.v4i2.1183

Abstract

Criminal law in Indonesia grants law enforcement authorities the power to address violations, including the crime of murder. However, handling murder cases often faces challenges, particularly in terms of evidence and identifying the perpetrators. Technological advancements have driven the development of Scientific Crime Investigation (SCI) as a scientific approach that replaces conventional investigation methods by integrating various scientific disciplines to provide more accurate evidence. This study aims to examine the effectiveness of SCI in the investigation process and its alignment with applicable regulations. The research method employed is a normative juridical approach, referring to relevant laws and legal literature. The analysis results indicate that in Decision Number 39/Pid/2024/PT.YYK, the appellate panel of judges modified the death sentence previously imposed on the defendants in Decision Number 634/Pid.B/2023/PN.Smn to a life imprisonment sentence. This ruling suggests that the panel of judges did not adhere to Supreme Court Circular Number 05 of 1973, which regulates sentencing based on the gravity and nature of the crime.