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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Gorontalo Management Research JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pengabdian Tri Bhakti
Ayi Astuti
Universitas Langlangbuana
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Corporate Social Responsibility (CSR) Terhadap Reputasi Dan Kinerja Keuangan Bank Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2023 Astuti, Ayi; Nuraliaty, Ayke; Utami, Indri
Gorontalo Management Research Vol 8, No 1 (2025): Gorontalo Management Research
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gomares.v8i1.3828

Abstract

This study explores the impact of Corporate Social Responsibility (CSR) on corporate reputation and financial performance in the banking industry. With increasing public attention to ethical and sustainable business practices, this study aims to identify the relationship between CSR implementation, public image, and bank financial results as measured by Return on Asset (ROA). The methodology used is a quantitative approach with regression analysis of data obtained from the annual reports of banks listed on the Indonesia Stock Exchange and the CSR index. The results show that banks that actively implement CSR tend to have a better reputation in the eyes of the public and stakeholders, as well as show an increase in long-term financial performance as measured by revenue and net profit growth. In addition, the analysis shows that CSR contributes positively to ROA with a significant correlation coefficient. These findings suggest that CSR not only fulfills social responsibility but is also an important strategy to improve banks' financial performance. This study emphasizes the need for bank management to integrate CSR as part of their long-term strategy.
The Effect of Internal Audit on the Quality of Financial Reports at PT PLN (Persero) Astuti, Ayi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2231

Abstract

This research is aim to know influence of assessment of internal audit performance to internal control system, influence of applying of internal audit to internal control system, and influence of assessment of performance and applying of internal audit both of internal control system. The research has been done by questionnaires internal auditor. The respondent are auditor’s who worked in company of bankings residing in Bandung 45 responders. To analyze data researcher used SPSS 20 Version. Partially, internal audit performance and internal audit applying variable have influence significance of internal control system.
Analysis of Factors Influencing Stock Prices of Companies in the LQ45 Index: A Study Period From 2019 to 2022 Astuti, Ayi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2542

Abstract

The stock market plays a crucial role in the allocation of capital and the economic growth of a country, including Indonesia. This study aims to identify the factors that influence the stock prices of companies within the LQ45 Index during the 2019-2022 period. Through an empirical analysis approach, this research explores the impact of capital structure (Debt to Equity Ratio - DER), liquidity (Cash Ratio), ownership structure (Institutional and Managerial Ownership), and company size on stock prices.This study aims to analyze the factors influencing stock prices of companies listed in the LQ45 Index during the period of 2019-2022. Financial data and market information were collected to identify significant factors affecting stock prices. The study employed multiple linear regression analysis to explore the relationship between independent variables, namely capital structure (DER), liquidity (Cash ratio), ownership structure (KI and KM), and company size (SIZE), with stock prices. The results show that, in this context, Institutional Ownership (KI) has a significant positive effect on stock prices, while Company Size (SIZE) also has a significant influence. These findings indicate that these factors collectively contribute to determining stock prices. The implications of this research provide a deeper understanding of the factors influencing stock price behavior in the capital market.
Co-Authors Ali Januarty, Tamy Ari Bramasto Asep Saepudin Ayke Nuraliati Febrianti, Putri Dwi Indri Utami Johan, Ahmad Mentari Puteri Pertiwi Nuraliaty, Ayke Ockativian, Rizky Ferari Oda I.B Haryanto Oda I.B Haryanto, Oda I.B Pinasti, Erina Putri Riva Somantri Rizky Ferrari Oktavian Saepudin, Asep Salman Topiq Sudarmadi, Dedi Utami, Indri Yosef Abdul Ghani