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All Journal JAM : Jurnal Aplikasi Manajemen The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Indonesian Journal of Accounting and Governance Jurnal Riset Bisnis dan Manajemen GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Trisakti International Journal of Accounting & Finance in Asia Pasific JAATB JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Accounting and Governance
Sistya Rachmawati
Fakultas Ekonomi Universitas Indonesia, Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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Journal : JAATB

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Pengaruh Kualitas Pelaporan Keuangan, Debt Maturity Terhadap Efisiensi Investasi Dipaulina, Angelica; Rachmawati, Sistya
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2023): Edisi September 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

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Abstract

Purpose: This research aims to examine the influence of financial reporting quality and debit maturity on investment efficiency. Design/methodology/approach: This research is quantitative data. The population in this research is manufacturing companies in the raw goods sub sector in 2018-2022. Using the purposive sampling method, there were 10 companies as research samples. The analysis technique used to test the hypothesis is multiple regression analysis using eviews 9 software. Findings: Variable financial reporting quality is measured using Return on Assets (ROA). Variable Financial reporting quality is measured using Return on Assets (ROA). The debt maturity variable is measured using the Stdebt formula, while the investment efficiency variable is measured using sales growth. The type of data used is secondary data obtained from www.idx.co.id. The analysis method used is panel regression analysis. The results of this research indicate that the quality of financial reporting and debt maturity have a positive and insignificant effect on investment efficiency.
The Effect Of Media Exposurer, Slack Resources, Public Ownership, And Profitability On Corporate Social Responsibility (CSR) Disclosure Endhita Estuningsih, Leandra; Rachmawati, Sistya; Gumala Sari, Egi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (2024): Edisi September 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i2.436

Abstract

Objective – This study aims to determine the influence of Media Exposure, Slack Resources, Public Ownership, and Profitability on Corporate Social Responsibility Disclosure. Design/methodology/approach – This study uses quantitative data, the sample in this study is 55 non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2018-2022. The analysis techniques used to test the hypothesis are statistical analysis, namely: descriptive statistics, classical assumption tests (normality, multicollinearity, heterokedasticity, and autocorrelation), multiple linear analysis, hypothesis tests and determination coefficients with SPSS 25.0. Findings – The results of this study show that the Media Exposure variable has a positive and significant effect on corporate social responsibility disclosure, the slack resources variable has a negative and insignificant effect on corporate social responsibility disclosure, the public ownership variable has a positive and insignificant effect on corporate social responsibility disclosure, and the profitability variable has a positive and significant effect on corporate disclosure social responsibility Originality/Value– This study discusses Corporate Social Responsibility Disclosure and other factors such as Media Exposure, Slack Resources, Public shareholding and Profitability focusing on consumer non-cyclical. This study uses the Sustainbility Reporting Guidelines (SRG) index. Launched by the Global Reporting Initiative (GRI), in the SRG, there are 79 items spread across 6 performance indicators. Keywords: Media Exposure, Slack Resources, Public Share Ownership, Profitability, Corporate Social Responsibility Disclosure. Keywords: Media Exposure, Slack Resources, Public Share Ownership, Profitability, Corporate Social Responsibility Disclosure.
Co-Authors Darmawati, Deni Dipaulina, Angelica Egi Gumala Sari Endhita Estuningsih, Leandra Etty Murwaningsari Fatik Rahayu Giawan Nur Fitria Hunafah, Diftya Rachmitha I Gusti Ayu Asri Pramesti Lestari, Risti Dwi Lestari, Risti Dwi Maya Grace Basaria Mulyani, Susi Dwi Dwi Murwarningsari, Etty Nugraha, Erie Riza Pratiwi, Inugrah Ratia Qintharah, Yuha Nadhirah Simon, Febryanti Sofie Sofie, Sofie