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Journal : Jurnal Ilmiah Ekonomi dan Manajemen

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Perusahaan Perbankan yang terdaftar di BEI tahun 2019 -2022) Siti Khopipah; Roni Roni; Yenny Ernitawati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2502

Abstract

This study aims to examine the effect of Corporate Social Responsibility and Company Size on Company Financial Performance. The population in this study was obtained using purposive sampling method with the aim of obtaining a sample that was in accordance with the research variables. The population of this study used mining companies listed on the IDX in the 2019-2022 period. Based on the selection criteria, a sample of 48 companies was obtained. The statistical method used to test the research hypothesis is multiple regression analysis. The results of this study indicate that CSR has a positive effect on the company's financial performance, this means that the increase in social responsibility activities will get support from stakeholders and trust in the community which can increase the company's financial performance. The size of the company has a negative effect on the company's financial performance, which means that the higher the total assets of the company does not always increase the value of the company's financial performance, this can be caused by a lack of strategy and not paying careful attention to the management of bureaucracy and their operational efficiency to reduce their negative impact on financial performance.
Pengaruh Pengetahuan Akuntansi, Tingkat Pendidikan, Motivasi Kerja dan Lama Usaha terhadap Informasi Akuntansi pada Pelaku UMKM (Studi pada Pelaku UMKM Mitra Mandiri) Yuni Tri Rahayu; Roni Roni; Yenny Ernitawati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2528

Abstract

This study aims to examine the effect of accounting knowledge, education level, work motivation, and length of business on accounting information in UMKM Mitra Mandiri actors. This research method is quantitative. The population is 120 businesses. The sample in this study is 55 respondents. The sampling technique uses the Slovin formula. Data analysis and hypothesis testing include validity testing, reliability testing and classical assumption testing. Data analysis uses multiple linear regression analysis. The results of this study indicate that accounting knowledge has an effect on accounting information in UMKM Mitra Mandiri actors. While the variables of education level, work motivation, and length of business do not affect accounting information in UMKM Mitra Mandiri actors.