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All Journal Jurnal Ekonomi Modernisasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Owner : Riset dan Jurnal Akuntansi Jambura Accounting Review Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akademi Akuntansi (JAA) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Anita Anita
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Global Financial Accounting Journal

 1 
Kinerja Perusahaan dan Corporate Social Responsibility: Peran Moderasi dari Perusahaan Keluarga Anita Anita; Maissy Maissy
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6544

Abstract

Purpose - Corporate Social Responsibility (CSR) can be defined as a commitment and form of action taken by a company regarding social responsibility and the surrounding environment with the aim of improving the welfare of people's lives and strengthening relationships between stakeholders. The purpose of this study is to examine the relationship between firm performance and CSR moderated by family firm variables and firm size, leverage, and equity ownership concentration as control variables. Research Method - The sample used in this research is quantitative data with a purposive sampling technique. Based on the criteria, the number of samples collected is 240 samples from 48 companies in the period 2016-2020. The sample data is tested using panel data regression. Findings - The result of this study indicates that there is a significant negative relationship between the firm performance variable on CSR. The moderating variable, family firm, strengthens the relationship between firm performance and CSR. Implication - The findings of this study imply that the higher the firm performance and profits obtained from stakeholders, the company must also be more serious in paying attention to CSR issues, implement and disclose them following the demands of stakeholders instead of exploiting them more. Stakeholders must pay more attention, especially to family companies. Policymakers to evaluate existing regulations of CSR. They should encourage the implementation and disclosure of CSR in Indonesia, which will be beneficial for stakeholders and the company itself.
Pengaruh Struktur Kepemilikan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Dimoderasi oleh Independensi Dewan Direksi Putri Hana Khairunnisa; Anita Anita
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6095

Abstract

The main focus of this study is to examine the interactions effect of ownership structure on corporate social responsibility disclosure and the moderating effect of board independence. The control variables used are profitability, firm size, firm age, leverage, and board size. A total of 451 companies are used and listed on the Indonesia Stock Exchange (IDX). The purposive sampling method is used in the company's annual report from 2015-2019 and is processed using Eviews. The findings obtained after testing the data show that foreign ownership has a positive and significant effect. The moderating effect of the board independence in this study affects the ownership structure (government, institutional, and foreign) on the disclosure of corporate social responsibility which is significantly positive.
Kinerja Perusahaan: Pengaruh Karakteristik Dewan dan Struktur Kepemilikan Anita Anita; Nurkhalifa Fajriya
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.756

Abstract

The purpose of this observation was to empirically examine the effect of ownership structure and board characteristics on company performance. This observation used independent variables namely ownership concentration, state ownership, institutional ownership, managerial ownership, the board size, independent director, independent audit committee, audit committee meeting, and financial expert with the dependent variable as company performance. This observation used sample of 416 companies that are appropriate with the specified characteristics and are listed on the 2014-2018 Indonesia Stock Exchange. This observation analysis data used SPSS and Eviews version 10 programs. From the results of observations produced, the concentration of ownership, independent director, and independent audit committees have significant impact on company performance. While other variables such as state ownership, institutional ownership, managerial ownership, board size, audit committee meetings, and financial expert do not have impact that can affect company performance.
Co-Authors Aditya Sabil Pratama Niza Angelica Laura Loren Angelin Angelin Angelin Putri Wanda Chichi Nabilah Cahyati Cindy Francesca Debora Ratna Cempaka Delny Delny Desrika Putri Amalia Dinda Nur Aini Ellen Ellen Eren Eren Fakhri Alfitra Finia Novarisy Zultia Friendty Friendty Irgi Prayoga Jackson Jackson Jeny Jeny Jeslin Jeslin Jessica Jessica Jesslyn Jesslyn Jhony Susanto Krisyadi, Robby Lasma Krisna Monika Leo Fernando Lisa Angelia Lisa Lim Maissy Maissy Mavrict Josephino Muhamad Tuffail Algausy Muhammad Zidane Khairi Nadia Karlina Nini Cartina Nurkhalifa Fajriya Putri Hana Khairunnisa Putri Nabila Az-Zahra' Rendi Suriadi Safira Febrina Salinda Salinda Sellya Chandra Shermay Shermay Siska Morales Stella Novianti Suryani Suryani Tommy Frank Gultom Trifni Trifni Twyra Huang Vellia Licca Vivi Marlin Widijaya, Widijaya Winny Winny Yati Yati