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The Influence Of Corporate Social Responsibility, Profitability, Capital Structure On Company Value Ardian Alfiadin; Dwi Ermayanti Susilo
GOVERNORS Vol. 1 No. 2 (2022): August 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1254.031 KB) | DOI: 10.47709/governors.v1i2.1680

Abstract

This study aims to determine the effect of Corporate Social Responsibility, Profitability, and Capital Structure on Company Value in the current Covid 19 pandemic era. The problem sttement in this study are as follows: 1) Does Corporate Social Responsibility (CSR) have a positive effect on Pharmaceutical Companies Value registered on IDX for the period 2017-2021, 2. Does profotability has positife influence to Pharmaceutical  Companies value registered on BEI on periode 2017-2021, 3) Does Capital Structure have a positive effect on Pharmaceutical Companies Value registered on IDX for the period 2017-2021, 4) Does Corporate Social Responsibility (CSR), Profitability, and Capital Structure have a positive effect on Company Value in Pharmaceutical companies registered on IDX for the period 2017-2021.This research uses descriptive quantitative research. The population and sample in this study are pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2021. The data used is secondary data on annual financial reports on the Indonesia Stock Exchange. This study uses data analysis techniques such as multiple regression analysis and SPSS as a tool to process and test data. The results of this study indicate that partially CSR has no significant effect, ROE has a significant effect and DER has no significant effect on firm value. Meanwhile, simultaneously CSR, ROE, and DER have a significant effect on firm value.
Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Rohmatulloh Wahyu Pradana; Dwi Ermayanti Susilo
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.4556

Abstract

An essential concept element for investors is enterprise value, which is a gauge of how the market values a company overall. Examining the company's corporate social responsibility is the goal of this study. Furthermore, we look into how profitability might act as a moderator in the relationship between company value and corporate social responsibility. The research sample consisted of transportation and logistics companies that were listed on the Indonesia Stock Exchange (BEI) during the 2021–2022 period. Purposive sampling was used to get samples. Secondary data was gathered from the annual reports and financial reports for 2021–2022 for each sample, or a total of 28 enterprises, using a documentation research gathering approach. In this study, standard assumption testing, hypothesis testing, and moderated regression analysis are among the quantitative methods used. The findings of studies conducted with SPSS 26 demonstrate that corporate social responsibility (CSR) affects business value and profitability, with return on equity (ROE) serving as a moderating variable. However, the relationship between CSR and business value cannot be strengthened.
SOSIALISASI KESADARAN PAJAK SEJAK DINI PADA PENDIDIKAN DASAR DI KECAMATAN JOGOROTO JOMBANG Dwi Ermayanti Susilo
Jurnal Pengabdian kepada Masyarakat (J-PMas) Vol. 2 No. 1 (2023): Jurnal Pengabdian kepada MASyarakat (J-PMas)
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/j-pmas.v2i1.59

Abstract

Speaking Tax is a program used to build awareness of the important role of tax in the development sector. This activity aims to provide an introduction to taxes to early childhood because they are the nation's younger generation and they also have to know taxes well. This socialization was carried out due to a lack of introduction about tax awareness to students and basic knowledge in tax education. From this problem, the purpose of this service is to determine the level of tax awareness at an early age for students and to determine the level of knowledge in tax education for students.