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Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Corporate Governance sebagai Variabel Moderasi Katiya Nahda; D Agus Harjito
Jurnal Siasat Bisnis Vol. 15 No. 1 (2011)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

AbstractThe purpose of this study is to investigate the influence of Corporate Social Responsibility (CSR) to the value of the firm. Second, find out if Corporate Governance moderates the relation¬ship between Corporate Social Responsibility with the firm value. The sample is selected by purposive sampling method, ie sampling technique using a certain considerations that are relevant to the selected sample research purposes. The number of samples obtained are 22 companies listed on the Indonesia Stock Exchange. Data analysis was performed by descriptive analysis and multiple regression analysis. The results show that the Corporate Social Responsibility is significantly positive effect on firm value. This means the better the implementation of CSR by companies the firm's value will increase. Second, good corporate governance as a moderating variable can significantly affect the relationship between CSR and firm value.Keywords: corporate social responsibility, firm value, good corporat governanceAbstrakTujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh Corporate Social Responsibility terhadap nilai perusahaan. Kedua, mengetahui apakah Corporate Governance memoderasi hubungan antara Corporate Social Responsibility dengan nilai perusahaan. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling, yaitu teknik sampling dengan menggunakan pertimbangan dan batasan tertentu sehingga sampel yang dipilih relevan dengan tujuan penelitian. Jumlah sampel yang diperoleh sebanyak 22 perusahaan yang terdaftar di Bursa Efek Indonesia. Data dianalisis dengan analisis deskriptif dan analisis regresi berganda. Hasil analisis menunjukkan bahwa Corporate Social Responsibility secara signifikan berpengaruh positif terhadap nilai perusahaan. Hal ini berarti semakin baik penerapan CSR oleh perusahaan maka nilai perusahaan akan semakin meningkat. Kedua, Good Coporate Governence sebagai variabel moderating secara siginifikan berpengaruh terhadap hubungan antara CSR dan nilai perusahaan.Kata Kunci: corporate social responsibility, nilai perusahaan, good corporate governance
ANALYSIS THE IMPACT OF SILVIA APPLICATION IMPLEMENTATION ON THE EFFICIENCY AND EFFECTIVENESS OF PNBP CONTRIBUTIONS IN BPH MIGAS Hidayat, Irvan Rizaldi; Katiya Nahda
Finance : International Journal of Management Finance Vol. 2 No. 2 (2024): December
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i2.64

Abstract

This study aims to examine the impact of the SILVIA application implementation on the efficiency and effectiveness of Non-Tax State Revenue (PNBP) fee management within the Downstream Oil and Gas Regulatory Agency (BPH Migas). The research utilizes a qualitative approach through in-depth interviews and direct observations conducted during an internship program. The SILVIA application is designed to streamline PNBP management processes, encompassing payments, reconciliation, document creation (such as billing letters and minutes of meetings), and financial reporting.  The results indicate that the SILVIA application significantly enhances the efficiency and effectiveness of PNBP management. In terms of effectiveness, the program's success is demonstrated by several indicators, including achieving program objectives, user satisfaction, and increased output relative to input. Processes that were previously manual are now automated through the application, expediting the creation of essential documents and increasing the number of business entities successfully reconciled within a given period. Moreover, user satisfaction levels were positive, despite some technical challenges that still need to be addressed. In conclusion, the SILVIA application has a substantial impact on supporting the management of PNBP fees in BPH Migas. These findings are expected to broaden the understanding of the importance of digital innovation in improving the efficiency and effectiveness of government agency operations and provide input for the development of more optimal systems in the future.
The Role of Financial Socialization and Psychological Factors in Shaping Personal Financial Management Behavior among Young Professionals Eka Sri Wahyuni; Katiya Nahda
International Journal of Economics, Business and Innovation Research Vol. 4 No. 05 (2025): August - September, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i05.2020

Abstract

Personal financial literacy acts as a crucial factor in shaping individual financial management behavior, primarily through financial socialization processes from various sources such as parents, peers, and media. This study aims to identify the extent to which financial socialization and psychological factors—such as financial attitudes, locus of control, and self-control—influence personal financial management among young professionals. Utilizing a quantitative approach and survey method, data were collected from young professionals aged 25 to 40 years using purposive sampling. Analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine relationships among financial socialization, psychological factors, and financial behavior, with financial literacy assessed as a mediating variable. The findings suggest that both financial socialization from family, peers, and media, as well as psychological constructs, significantly impact financial management behavior, but the mediating effect of financial literacy is essential to translate these socializations into positive financial practices. Implications of this research bear relevance for theoretical development as well as practical initiatives by educators and policymakers aiming to foster healthy financial behaviors among young professionals.
The Role Of Corporate Social Responsibility And Good Corporate Governance In Enhancing Financial Performance Hapsari Amartha Pertiwi; Katiya Nahda
International Journal of Management Research and Economics Vol. 2 No. 2 (2024): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v2i2.1719

Abstract

This research aims to analyze the role of corporate social responsibility (CSR) disclosure and good corporate governance (GCG) in enhancing financial performance. This research model was tested using a sample from all mining sector companies listed on the Indonesia Stock Exchange during the period 2020-2022. The data analysis employed multiple linear regression and Generalized Least Square (GLS) methods to identify independent variables influencing the dependent variable in detecting indirect effects through financial performance proxied by ROA, EPS, and Tobin’s Q. The results of the study indicate that CSR has a positive effect on ROA, a negative effect on EPS, and no significant effect on Tobin’s Q. GCG proxied by independent board of commissioners, has a positive effect on ROA and Tobin’s Q. Audit committee has a positive effect on ROA and a negative effect on EPS and Tobin’s Q. Board of directors has a positive effect on EPS and Tobin’s Q but no significant effect on ROA.
The Effect Of Environmental, Social, And Governance (ESG) Disclosure On Company Performance (Accounting, Financial, Operational, And Market) In Energy Sector Companies In Indonesia Ahmad Kurniawan Pranata; Katiya Nahda
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2250

Abstract

This study aims to analyze the influence of Environmental, Social, and Governance (ESG) disclosure on company performance which includes accounting, financial, operational, and market performance of energy sector companies in Indonesia. This study uses a quantitative approach with secondary data obtained from financial statements and sustainability reports of 29 energy sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The measurement of ESG disclosure is based on the Global Reporting Initiative (GRI) indicators of the GRI 2, GRI 300, and GRI 400 standards. The company's performance is measured through Return on Assets (ROA), Return on Equity (ROE), Logarithm Natural Cost of Goods Sold (LNCOGS), and Logarithm Natural Market Capitalization (LNMKP), while the control variables used include Firm Age, Debt to Equity Ratio (DER), and Current Ratio (CR). Data analysis was carried out using the panel data regression method using Eviews 13. The results of the study show that ESG disclosure does not have a significant effect on the company's performance from accounting, financial, operational, and market aspects. These findings indicate that ESG disclosure in energy sector companies in Indonesia has not been able to make a real contribution to improving company performance during the study period.
Analysis Of The Impact Of The Use Of Digital Financial Information Systems In The Finance & Accounting Division At PT Finnet Indonesia Adira Ferdiansyah Chaniago; Katiya Nahda
International Journal of Economics, Business and Innovation Research Vol. 4 No. 06 (2025): October- November, International Journal of Economics, Business and Innovation
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i06.2421

Abstract

This study aims to analyze the impact of utilizing the Finpay digital financial information system on the performance of the Finance & Accounting Division at PT Finnet Indonesia. Employing a descriptive qualitative approach with a case study method, this research collected primary data through observations during an internship from February to June 2023 and semi-structured interviews with six respondents in August 2025, as well as secondary data from internal company documents and academic literature. The Technology Acceptance Model (TAM) framework was used to analyze perceived usefulness and perceived ease of use. The findings indicate that the Finpay system enhances operational efficiency, data recording accuracy, and transparency through the automation of transaction and financial reporting processes in real-time. This study provides practical insights for PT Finnet Indonesia to optimize digital transformation in the financial sector.