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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kewarganegaraan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Arni Karina
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The Effect of Company Profitability and Size on Corporate Social Responsibility Disclosure (Study on Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange 2016-2020 Period) Bambang Subiyanto; Arni Karina; Dewandaru Agung Pramita; Nadya Putri Alvionita
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5079

Abstract

This study aims to determine whether Profitability and Company Size affect corporate social responsibility disclosure in Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange (IDX). 2016-2020 period. The sample in this study amounted to 25 companies obtained based on the purposive sampling method. The data in this study were obtained through documentation and taking secondary data. This study uses multiple linear regression analysis techniques assisted by using the SPSS Version 25 application. This study indicates that profitability has a positive and significant effect on the disclosure of Corporate Social Responsibility, and company size has no effect on the disclosure of Corporate Social Responsibility.
Factors that Influence the Quality of Audit with Professional Ethics as a Moderating Variable (Study at Public Accounting Firms in Bekasi) Ria Ria; Bambang Subiyanto; Arni Karina; Nabila Prillia Tasya
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4934

Abstract

This study aims to analyze and obtain empirical evidence regarding the factors influencing audit quality with professional ethics as a moderating variable. The variables used are auditor experience, independence, and objectivity as independent variables, while the dependent variable is audit quality and professional ethics as moderating variables—analyzed using WarpPLS 7.0 program. Sources of data in this study used primary data in the form of a questionnaire in data collection of as many as 12 Public Accounting Firms in Bekasi Regency and City. Then, this research data was given to 100 respondents. In taking the sample of this study using purposive sampling. The analytical technique used in this research is regression analysis using the WarpPLS 7.0 program. Based on the results of this study, it can be shown that the auditor's experience, independence, and objectivity have a positive effect. Then auditor ethics can strengthen the effect of auditor experience on audit quality. Meanwhile, professional ethics can weaken the influence of independence and objectivity on audit quality.
Co-Authors Azwadi Ali Bambang Subiyanto Budiantoro, Harry Dewandaru Agung Pramita Fitrianda Melania Wati Hestin Agus Tantri Ningsih Kanaya Lapae Kumba Digdowiseiso, Kumba Molina Muhammad Nur Nabila Prillia Tasya Nadya Putri Alvionita Ria Ria Siti Nurain Muhmad Syamsudin