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All Journal CEBONG Journal Sustainable : Jurnal Akuntansi Media Ilmiah Akuntansi
Novita W Respati
Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Determinant Profitabilitas, Leverage, Firm Size Dan Enviromental Performance Yang Dimoderasi Company Profile Pada CSR Disclosure Perusahaan Di BEI Tahun 2014 2019 Padlah Riyadi; Novita W Respati; Ayu Oktaviani
SUSTAINABLE JURNAL AKUNTANSI Vol 2 No 1 (2022): Volume 2 No. 1 Mei 2022
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v2i1.12403

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh profitabilitas, leverage, firm size dan enviromental performance terhadap CSR disclosure  perusahaan yang terdaftar di BEI tahun 2014-2019. dimoderasi oleh variabel company profile. Berdasarkan purposive sampling terdapat 12 perusahaan sesuai kriteria penelitian dikalikan dengan jumlah 6 tahun pengamatan, 72 data diolah dan dianalisis menggunakan regresi linier berganda. Hasil penelitian secara simultan variabel profitabilitas, leverage, firm size, enviromental performance dan company profile berpengaruh signifikan terhadap CSR disclosure. Pengujian secara parsial menunjukkan bahwa hanya leverage yang berpengaruh signifikan terhadap CSR disclosure, sedangkan profitabilitas, firm size enviromental performance dan company profile tidak berpengaruh signifikan terhadap CSR disclosure. Dari pengujian langsung didapatkan bahwa tidak ada hubungan antara company profile dengan CSR disclosure sehingga uji moderasi tidak dilanjutkan.
Profitability, Leverage, Firm Size and Enviromental Performance Moderated Company Profile in Company Csr Disclosure Padlah Riyadi; Novita W Respati; Ayu Oktaviani
Cebong Journal Vol. 1 No. 3 (2022): July: Green dan Blue Economy
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/cebong.v1i3.19

Abstract

This study aims to determine and analyze the effect of profitability, leverage, firm size and environmental performance moderated by company profile variable on the CSR disclosures of companies listed the IDX in 2014-2019. Based on purposive sampling, there were 12 companies according to the research criteria multiplied by the number of 6 years of observation, 72 data were processed and analyzed using multiple linear regression. The result of simultaneously, the variables of profitability, leverage, firm size, environmental performance and company profile have a significant influence on CSR Disclosure. Partial testing shows that only leverage has a significant effect on CSR disclosure, while profitability, firm size, environmental performance and company profile have no significant effect on CSR disclosure. From direct testing
Pengaruh Kinerja Keuangan, Leverage, Corporate Governance dan Ukuran Perusahaan terhadap Sustainability Report Perusahaan LQ 45 Nurdin Salim; Novita W Respati; Lili Safrida
Media Ilmiah Akuntansi Vol. 11 No. 1 (2023): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v11i1.31

Abstract

This study aims to determine and analyze the effect of profitability, leverage, institutional ownership, audit committees, independent commissioners and company size on the sustainability reports of LQ 45 companies listed on the IDX in 2015-2019. Based on purposive sampling, there were 17 companies according to the research criteria multiplied by the number of 5 years of observation, 85 data were processed and analyzed using multiple linear regression. The results simultaneously variable profitability, leverage, institutional ownership, audit committee, independent commissioners and company size have a significant effect on sustainability reports while partial testing shows that only audit committees have a significant effect on sustainability reports.
Co-Authors Ayu Oktaviani Lili Safrida Nurdin Salim Padlah Riyadi