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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Information Systems Engineering and Business Intelligence Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Bisnis Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal AKSI (Akuntansi dan Sistem Informasi) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan YUME : Journal of Management SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan GEMA EKONOMI Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Sinteks Jurnal Akuntansi Indonesia Warta Pendidikan : Jurnal Pendidikan dan Budaya Al-Iqtishod : Jurnal Ekonomi Syariah Akuntansi dan Teknologi Informasi Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Journal of Public and Business Accounting Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development Riwayat: Educational Journal of History and Humanities Blantika : Multidisciplinary Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis International Journal of Contemporary Sciences (IJCS) JAS (Jurnal Akuntansi Syariah) E-JURNAL AKUNTANSI Ulil Albab
Umi Muawanah
Universitas Gajayana Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : AKUNTABILITAS

 1 
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Umi Muawanah
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v12i1.12746

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan Corporate Social Responsibility (diproksi Indeks GRI 4) terhadap nilai perusahaan (diproksi oleh Tobin’s Q). Model penelitian dikembangkan dengan menambahkan empat variabel kontrol yang meliputi ukuran perusahaan, market share, leverage, dan pertumbuhan perusahaan. Penelitian ini menggunakan desain explanatory research dan menggunakan sampel sebanyak 90 amatan Laporan Keuangan  perusahaan manufaktur yang terdaftar di BEI pada periode 2014 – 2016.Data penelitian dianalisis menggunakan Regresi Berganda. Hasil analisis menunjukkan bahwa model penelitian yang dikembangkan memenuhi kaidah goodness of fit, secara simultan Indeks Pengungkapan CSR, ukuran perusahaan, market share, leverage, dan pertumbuhan berpengaruh terhadap nilai perusahaan. Namun hasil analisis secara parsial menunjukkan indeks pengungkapan CSR, Market share, dan pertumbuhan perusahaan berpengaruh terhadap nilai perusahaan, sedangkan ukuran perusahaan dan leverage tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil penelitian ini mengimplikasikan bahwa pelaksanaan tanggung jawab sosial perusahaan akan berdampak terhadap nilai perusahaan jika perusahaan memiliki market share dan pertumbuhan perusahaan pertumbuhan yang tinggi.
Analisis Corporate Social Responsibility dan Nilai Perusahaan: Dampak Variabel Kontekstual Umi Muawanah; Nurul Hayati
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.36 KB) | DOI: 10.15408/akt.v12i1.12656

Abstract

The empirical evidence of the relationship between corporate social responsibility (CSR) and company value is still inconclusive and raises a discussion space for researchers about what and how it affects. This study aims to analyze these. The analysis model was compiled by covering four control variables namely size, market share, leverage, and company growth. The results of the Regression analysis showed that the CSR disclosure index had a negative effect on firm value. This effect occurs when the analysis model includes four contextual variables. However, if the analysis did not include four control variables in the model, the results were opposite. These results have the following research implications as well as subject to methodological limitations.
Co-Authors A Halim Adisatya, Kohar Ahmad Ahmad Ahmad Dahlan Anang Febita Kurniawan Andriyan Nurman Effendi Ardhia, Olivia Maharani Arinda, Jeny Arum, Winar Sekar Ashari, Muhammad Hasyim Astutik Badar Ilahi Basuki, Rachmawati Prasetyoning Bella, Bella Cahyandari, Nurmala Christy Desta Pratama Dewi Siswanti Diamastutik, Erlina Djuni Farhan Dolok Saribu, Alfriado Leonard Noprian Dwi Orbaningsih Dwi Sukesi, Udhin Dyah Sawitri Endah Zuraidah Endang Suswati Erlina Diamastutik Ernani Hadiyati Ernani Hidayati Fatah Yasin, Eko Ferdian Hendrasto Fikri, Ahmad Taupan Fitrilia Farida S Gita Purwanda Gunadi Hartutik, Erin hary wijayanto, yudha Heriyadi Heriyadi Humaidi Humaidi Huspiani, Huspiani Iin Indah Novitasari Imam Wahyudi Inaq, Maria Magdalena Ivanda, Muhammad Iwan Hari Wibowo Jingga Arnesya, Novearhenada Kartika, I Made Rian Diana Khohar Adi Kohar Adi Setia Kohar Adi Setia Kurniawan, Anang Febita Kurniawan, I Gde Fajar Lilik Farida Luksanti, Nirmala Rahayu Luky Adrianto LUSSY WIDIA ASMARANINGTYAS Martha Layuk Ada Maulana Firdaus, Maulana Meyla Nur Vita Sari Mitha Endah Aprilia Mubariq Ahmad Muhammad Hasyim Ashari Muhammad Hasyim Ashari Muhardi Muhardi Mustiadi, Mustiadi Nanda putri aprilianti Ni Made Susilawathi Nur Aini Nur Indriantoro Nurmala Cahyandari Nurul Hayati Oktariza, Wawan Oyong Lisa Parhanuddin, Parhanuddin Pratamasari, Frinta Purwanto, Eko Cahyo Putra Djaja Tatipang, Hendra Qurrotul Aini Radityo Pramoda Rahmad Efendi Ramadhan, Andrian Rasyid, Ravika Imania Rizkyatul Khoiriyah Rosidi Rosidi Rosidi Rosidi Rosidi Salmukin, Salmukin Setia, Kohar Adi Setiawati, Channy Setiyo Hadi Santoso Siti Arifah Soejarwo, Permana Ari Sonny Koeshendrajana Sugeng Mulyono Sugiyanti Sugiyanti Sulistiawati Sulistiawati Supinah Supinah Tambunan, Marlina T. E Taryono Tatas Ridho Nugroho Tono Suwartono Tri Wiji Nurani Wibowo, Iwan Hari Wini - Trilaksani Witomo, Cornelia Mirwantini Zakky Ibrahim