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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Amir Indrabudiman
Universitas Budi Luhur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Determinan CSR dan Dampaknya Terhadap Nilai Perusahaan: (Studi Empiris Pada Perusahaan Pertambangan Terdaftar di BEI) Kiki Yuliandara; Amri Amrulloh; Amir Indrabudiman; Sugeng Riyadi
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 2 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.752 KB) | DOI: 10.33197/jabe.vol5.iss2.2019.308

Abstract

This study aims to analyze the effect of Good Corporate Governance, Leverage and Company Size on Corporate Social Responsibility and its impact on Corporate Value. The data in this study were obtained through the website www.idx.co.id and web.idx.id, to obtain the annual financial statements of companies that have gone public in Indonesia. The purposive sampling method is used in determining sample selection. As many as 26 of the 45 Mining Sector companies listed on the Indonesia Stock Exchange with 5 years of observations, starting from 2013 to 2017, obtained 130 research samples. The statistical method used to test the hypothesis is Partial Least Square. The results of this study found that Good Corporate Governance has no significant effect on Corporate Social Responsibility, Leverage has a significant negative effect on Corporate Social Responsibility, Company Size has a significant positive effect on Corporate Social Responsibility, Good Corporate Governance has a significant positive effect on Corporate Value, Leverage does not significantly influence Company Value, Company Size has no significant negative effect on Corporate Values ??and Corporate Social Responsibility has a significant negative effect on Corporate Values, and Corporate Social Responsibility Able to mediate the influence of Good Corporate Governance, Leverage and Company Size on Firm Value.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY Amir Indrabudiman; Grace Sabrina Christiane; Wuri Septi Handayani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.930

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis secara empiris pengaruh leverage, profitabilitas, ukuran perusahaan, kompleksitas operasi perusahaan, dan reputasi auditor terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Terpilih sebanyak 18 perusahaan sebagai sampel dengan metode purposive sampling. Data dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan reputasi auditor berpengaruh negatif terhadap audit delay, sedangkan leverage, ukuran perusahaan, dan kompleksitas operasi perusahaan tidak berpengaruh terhadap audit delay. Penelitian ini melakukan pengembangan pada metode yang digunakan dalam penelitian sebelumnya, yaitu menambah klasifikasi dalam pengukuran reputasi auditor dengan memberikan angka 0 untuk KAP lokal, angka 1 untuk KAP lokal yang berafiliasi dengan KAP asing Non Big Four, dan angka 2 untuk KAP Big Four. Kata Kunci: Leverage, Profitabilitas, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan, Reputasi Auditor, Audit Delay.
Co-Authors Amri Amrulloh Grace Sabrina Christiane Kiki Yuliandara Sugeng Riyadi Wuri Septi Handayani