Rike Yolanda Panjaitan
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Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Industri Dasar dan Kimia di Indonesia Merry Anna Napitupulu; Rike Yolanda Panjaitan
Jurnal Bisnis dan Ekonomi Vol 25 No 2 (2018): VOL. 25 NO. 2 EDISI SEPTEMBER 2018
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.185 KB)

Abstract

This research was conducted to analyze the disclosure of Corporate Social Responsibility (CSR) in companies of Basic Industrial and Chemical sectors in Indonesia. The research is expected to be able to provide the latest information and trends regarding CSR disclosures in Basic Industries and Chemistry in Indonesia. The population in this study were all basic industrial and chemical sector companies listed on the Indonesia Stock Exchange (BEI) in 2013-2015. The total sample in this study is 172 annual reports of basic industrial and chemical sector companies in Indonesia. This research is a quantitative descriptive study using content analysis method with index approach and narrative disclosure. The results of this study indicate that the quantity and quality of information on CSR disclosure is still very low. The quantity and quality of information on CSR disclosures in basic industrial and chemical sector companies in Indonesia has increased every year starting from 2013-2015. Almost all companies in the basic and chemical industrial sectors carry out CSR disclosures in Indonesia in annual reports every year in the 2013-2015 period. The social category sub categories of employment and work comfort are considered as the most important disclosure categories disclosed by the company in the annual report. Metal sub-sectors and similar products are industrial subsectors that have the highest total value of quantity and quality of CSR disclosure.
The Effect of Interest Rate Volatility, Financial Technology, and Operational Efficiency on the Profitability of Banking Sector Companies Listed on the Indonesia Stock Exchange in 2021-2024 Sirait, Citra Oktafiani; Dimita H. P. Purba; Rike Yolanda Panjaitan; Ivo Maelina Silitonga
METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Vol 10 No 1 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Publisher : Universitas Methodist Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46880/jsika.Vol10No1.pp1-9

Abstract

This study aims to examine and analyze the effect of interest rate volatility, financial technology, and operational efficiency on the profitability of banking sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this study is purposive sampling. The population consists of 48 banking companies, of which 21 companies were selected as samples. The data were obtained from companies listed on the Indonesia Stock Exchange through the official website www.idx.co.id. This research employs a quantitative approach with multiple linear regression analysis as the data analysis method. The results show that partially, interest rate volatility has a negative and insignificant effect on profitability. Financial technology has a positive and significant effect on profitability, while operational efficiency has a negative and insignificant effect on profitability. Simultaneously, interest rate volatility, financial technology, and operational efficiency have a significant effect on profitability. The coefficient of determination indicates that interest rate volatility, financial technology, and operational efficiency are able to explain 10.1% of the variation in profitability, while the remaining 89.9% is explained by other variables not included in the regression model.