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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

Pengaruh CEO Power, Good Corporate Governance, Profitabilitas, dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Silalahi, Firzano Triardanaputra; Sjarief Hidajat
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.4976

Abstract

This study aims to examine the influence of CEO power, good corporate governance projected by the size of the board of commissioners and independent commissioners, as well as profitability, and company size on Corporate Social Responsibility (CSR) disclosure. This research is a quantitative study with multiple linear regression analysis techniques. The population in this study are companies from all sectors listed on the Indonesia Stock Exchange in the period 2020 - 2022. The sampling technique used purposive sampling and resulted in 110 samples so the total research data in accordance with this research period was 330 data. The results showed that CEO power, independent board of commissioners, and company size had no effect on CSR disclosure. Meanwhile, board size and profitability have a positive effect on CSR disclosure. This indicates that the greater the size of the board of commissioners and the profitability of a company, the greater the CSR disclosure.
Pengaruh Kompetensi Aparatur, Teknologi Informasi, dan Transparansi Terhadap Efektivitas Pengelolaan Dana Blud Puskesmas di Kabupaten Tuban Mariska, Yesi; Sjarief Hidajat
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.5983

Abstract

BLUD (Regional Public Service Agency) as a flexible approach in managing finances is expected to improve the provision of health services. However, the success of this plan depends on a number of factors. By examining the relationship between apparatus competency, information technology, and transparency, this research aims to reveal the effectiveness of financial management at the Tuban Regency Community Health Center. Primary data for this quantitative analysis comes from questionnaires given to Puskesmas employees in Tuban Regency who have BLUD status. To find out how the independent variables (apparatus competency, information technology, and transparency) relate to the dependent variable (effectiveness of BLUD fund management). Data was analyzed using Smart PLS using the Structural Equation Modeling (SEM) - PLS technique. The results of this research show that apparatus competency has no effect on the effectiveness of BLUD fund management, while transparency and information technology have quite a large influence. This shows that the ability of the apparatus is not the only determinant of the effectiveness of fund management. However, strong information technology and high transparency are very important to increase the effectiveness of managing BLUD Puskesmas funds.
Pengaruh CR, Financial Leverage, Profitabiliyas, dan Ukuran Perusahaan terhadap Underpricing dengan Kebijakan Dividen sebagai Pemoderasi Yudha Tri Haryogi; Sjarief Hidajat
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.5841

Abstract

This study aims to analyze dividend policy in moderating the effect of current ratio, financial leverage, profitability, and company size on stock underpricing. The population in this study amounted to 277 companies from all companies that conducted Initial Public Offering (IPO) from 2020 to August 2024. Purposive sampling was used to select 277 companies and produce 78 companies as research samples. The data analysis technique used in this study is Moderated Regression Analysis (MRA) which is used in testing the effect of moderating variables on changes in the relationship between the independent variable and the dependent variable. Based on the tests that have been carried out, the results show that the current ratio has a negative effect on underpricing, but financial leverage, profitability, and company size partially have no effect on underpricing. Meanwhile, dividend policy as a moderating variable is only able to moderate the effect of profitability on stock underpricing while the current ratio, financial leverage, company size variables are unable to be moderated by dividend policy.