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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo Jurnal Akuntansi Keuangan dan Bisnis Tax Accounting Applied Journal
Deddy Sulestiyono
Vocational School, Business And Finance Department, Tax Administration, Diponegoro University
Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisis Faktor-Faktor yang Mempengaruhi Perusahaan Mengungkapkan CSR pada Perusahaan High Profile Maya Aresteria; Deddy Sulestiyono; Rosyadah Fairuz Hitotsu
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 2 No 2 (2021): Periode Agustus 2021
Publisher : Universitas Ngudi Waluyo

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Abstract

Corporate Social Responsibility (CSR) is a form of corporate responsibility and contribution to the environment and society. Any factors motivate companies to conduct CSR diclosures, namely to obtain recognition of waste treatment, competitive factors, strategies, and financial factors to increase profitability. The company executes CSR disclosures to attract attention of the public and shareholders. But to execute Corporate Social Responsibility (CSR), the firms will spend large costs, and it will be an expense that can reduce firm revenue. Even though by executing CSR, the firms image will get better, and consumer loyalty will be even higher. This sample used in this study are high profile firms listed on the Indonesian Stock Exchange (IDX) during the peride 2017 to 2019. The sample is used by 54 firm and selected by sampling methods. The results of this study show that disclosures CSR influence the profitability firms.
An An Implementation of Micro, Small, and Medium Enterprise (MSME) Opportunities and Challenges In The Pandemic Era : A Literature Review Deddy Sulestiyono; Maya Aresteria; Lia Iva Budi Lestiani
Jurnal Ekonomi, Manajemen dan Akuntansi (JEMA) Universitas Ngudi Waluyo Vol 2 No 2 (2021): Periode Agustus 2021
Publisher : Universitas Ngudi Waluyo

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Abstract

Abstract ____________________________________________________________ This study aims to describe the opportunities that can be achieved by prospective MSME actors in the pandemi era. In this study, the qualitative methods and descriptions of students who have succeeded in becoming MSME actors in this pandemi era are explained so that they can directly apply the knowledge gained to in their lives as the implementation of Kampus Merdeka : Merdeka Belajar, it can further be applied by all prospective MSME players, so it can help to improve the economy in Indonesia.
Analisis Faktor-Faktor Yang Membedakan Persepsi Mahasiswa Tentang Corporate Social Responsibility (Studi Empiris pada Universitas Diponegoro) Deddy Sulestiyono
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 2 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.226 KB) | DOI: 10.35143/jakb.v13i2.3745

Abstract

This study aims to examine the factors that influence students’ perceptions of Corporate Social Responsibility (CSR). In this study, measurement of the perception of test results performed on each variable consisting of gender, regional origin, and levels of education, with two different type of samples. Using survey data with questionnaire from two different type of samples, S1 and S2 students. The questionnaire consists of 19 questions. From the test results of the analysis in this study can be proven that variable level of education influence students’ perceptions on Corporate Social Responsibility, while the variable gender and regional origin do not affect students’ perceptions about CSR. Keywords : Corporate Social Responsibility, gender, regional origin, level of education
Pengaruh Leverage, Return On Assets, Return On Equity, dan Net Profit Margin terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi yang Tercatat di BEI Tahun 2017-2021) Alfitsyah Alfian Astriyanto; Deddy Sulestiyono
JEMAP Vol 7, No 1: April 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i1.10802

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Leverage, Return on Assets, Return on Equity, dan Net Profit Margin terhadap Manajemen Laba pada perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif. Pengumpulan data penelitian ini menggunakan data sekunder. Populasi dalam penelitian ini berjumlah 85 perusahaan yang terdiri dari perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling yang menghasilkan sampel sebanyak 22 perusahaan. Berdasarkan hadil tersebut, penelitian ini dilakukan dengan menggunakan metode Analisis Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa Leverage, Return on Assets, dan Return on Equity secara bersama-sama (silmutan) berpengaruh signifikan terhadap Manajemen Laba dengan nilai signifikan sebesar 0,04. Variabel Leverage tidak berpengaruh terhadap Manajemen Laba dengan nilai signifikan sebesar 0,497. Variabel Return on Assets tidak berpengaruh terhadap Manajemen Laba dengan nilai signifikan sebesar 0,277. Variabel Return on Equity tidak berpengaruh terhadap Manajemen Laba dengan nilai signifikan sebesar 0,720. Variabel Net Profit Margin berpengaruh terhadap Manajemen Laba dengan nilai signifikansi sebesar 0,005 maka dapat disimpulkan bahwa tiga variabel independen (Leverage, Return on Assets, dan Return on Equity) yang dipilih tidak berpengaruh terhadap variabel dependen (Manajemen Laba) dan satu variabel independen (Net Profit Margin) yang dipilih mempengaruhi variabel dependen (Manajemen Laba).
THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURES ON COMPANY PROFITABILITY Maya Aresteria; Deddy Sulestiyono; Alfita Rakhmayani
Tax Accounting Applied Journal Vol 2, No 1 (2023): May 2023
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2023.18188

Abstract

Companies with complex environmental consequences have an obligation to address their corporate social and environmental impacts. The heterogeneity of results makes research on the impact of companies in implementing CSR still very interesting to do, one of which is the impact on profitability that will be received by companies if companies carry out CSR well. This study examines how the impact caused by the company on its CSR activities on company profitability. From the test results of 54 companies listed on the IDX, it was found that CSR disclosures made by companies had an impact on company profitability.
Analysis The Effect Of Tax Avoidance, Leverage And Company Size On Income Smoothing Practices Of Manufacturing Companies Listed On The Indonesia Stock Exchange Rizqiyatul Mubassyiriyah; Deddy Sulestiyono
Tax Accounting Applied Journal Vol 4, No 1 (2025): May 2025
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2025.28768

Abstract

This research aims to examine how Tax Avoidance, Leverage, and Company Size affect corporate income smoothing practices calculated using the Eckel Index formula. The population in this research uses a sample of companies in the basic materials manufacturing sub-sector listed on the Indonesia Stock Exchange for the 2022-2024 period. The sample was taken using purposive sampling, resulting in 40 research samples for the 3 years period from 2022 to 2024. This research data uses secondary data obtained from company financial reports through the Indonesia Stock Exchange website and the company's official website. In this research, the method used for hypothesis testing was logistic regression analysis using the SPSS program. Based on the statistical tests conducted in this research, it shows that tax avoidance has no effect on the company's income smoothing practices. Meanwhile, leverage and company size have a significant effect on the company's income smoothing practices.
Co-Authors Alfita Rakhmayani Alfitsyah Alfian Astriyanto Lia Iva Budi Lestiani Maya Aresteria Rizqiyatul Mubassyiriyah Rosyadah Fairuz Hitotsu