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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Andajani Andajani
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Economics, Econometrics & Finance Education Social Sciences

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PEMENUHAN TANGGUNGJAWAB EKONOMIK-SOSIO-EKOLOGI:BENARKAH MEMICU KEBERLANJUTAN KINERJA KEUANGAN? Akhmad Riduwan; Andajani Andajani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 6 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.164 KB) | DOI: 10.24034/j25485024.y2022.v6.i2.5274

Abstract

Penelitian ini bertujuan untuk memeroleh bukti apakah pemenuhan tanggungjawab ekonomik-sosio-ekologi merupakan determinan yang mampu memicu keberlanjutan kinerja keuangan. Pemenuhan tanggungjawab ekonomik-sosio-ekologi diproksi dengan indeks pengungkapan tanggungjawab ekonomik, tanggungjawab lingkungan, dan tanggungjawab sosial berdasarkan standar General Reporting Initiative (GRI); sedangkan keberlanjutan kinerja keuangan diproksi dengan persistensi laba. Penelitian ini mengambil sampel 69 perusahaan publik Indonesia yang termasuk dalam lima sektor industri, dengan periode observasi 10 tahun. Multiple univariate regression model diterapkan untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa pemenuhan tanggungjawab ekonomik-sosio-ekologi memicu keberlanjutan kinerja keuangan perusahaan. Hasil penelitian ini membuka implikasi bagi praktik bisnis. Pertama, pemenuhan tanggungjawab ekonomik-sosio-ekologi penting dilakukan perusahaan untuk memeroleh legitimiasi dan dukungan stakeholder. Kedua, pemenuhan tanggungjawab ekonomik-sosio-ekologi penting untuk diungkapkan kepada publik agar stakeholder dapat menilai risiko dan prospek perusahaan berdasarkan faktor sosial dan lingkungan.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Dina Aris Primawati; Andajani Andajani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 3 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i3.6112

Abstract

This research aimed to examine the effect of Corporate Social Responsibility on the firm value of mining companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019. Corporate Social Responsibility based on Global Reporting Initiative (G-4) consisted of 3 performance categories: economic performance, environmental performance, and social performance on the firm value, referred to as Tobin’s. The research was quantitative. The data were secondary, in the form of annual reports. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 26 mining companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019 as the sample. Therefore, in total there were 104 data of observations. Furthermore, the data analysis technique used multiple linear regression. The result concluded that economic performance had a positive effect on firm value. However, the environmental performance had a negative effect on firm value. In contrast, the social performance had a positive effect on firn value.
Co-Authors Akhmad Riduwan Dina Aris Primawati