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Corporate Environmental Responsibility, Growth and Life Cycle of Cash Holding Andi Aditya Hardinto; Juniati Gunawan; Idrianita Anis
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.v5i2.4862

Abstract

This writing examines the effect of environmental responsibility, growth and company life cycle on cash holding – In this study, the use of secondary data in the form of annual report of manufacturing companies obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id), a sustainability report that can be obtained through the company's website and GRI-Database during the 2018-2020 period with a total sample of 195 samples. The results of multiple linear regression analysis can be concluded, that environmental responsibility affect cash holding negatively, growth has a positive influence direction on cash holding and the Company's life cycle in the stagnant stage has a positive effect on cash holding.
Pengaruh Tingkat Pendidikan, Pemahaman Akuntansi dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan UMKM Gotami Soemaryo, Twella Marchi; Andi Aditya Hardinto
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 11 No. 3 (2025): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/3t7w5n88

Abstract

This study examines the impact of education level, accounting comprehension, and SAK EMKM socialization on MSMEs’ financial report preparation in North Cikarang. Data from 104 MSME actors were collected via purposive sampling and analyzed using multiple linear regression with STATA 16. The results show that accounting comprehension and SAK EMKM socialization have a significant positive effect, while education level does not. These findings highlight the need for practical training and SAK EMKM dissemination to enhance MSMEs’ financial reporting transparency and accountability.