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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Journal of Accounting and Investment Jurnal Ekonomi International Journal of Economics Development Research (IJEDR)
Dyah Ekaari Sekar Jatiningsih, Dyah Ekaari Sekar
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Economics, Econometrics & Finance Social Sciences

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Journal : Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang

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What is The Company's Motivation for Doing CSR? An Analysis of Manufacturing Companies Herianto, Rizka Oktavia; Alfiana, Balqis Zulvina; Apriliyanti, Farshella; Nurcahyono, Nurcahyono; Jatiningsih, Dyah Ekaari Sekar; Wijayanti, Provita
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 13, No 2 (2023): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.13.2.2023.209-217

Abstract

Disclosure of CSR in Indonesia is still relatively low. Several companies in Indonesia Empirically, this research examines various factors that motivate companies to disclose CSR. We use profitability, earnings management, leverage, and foreign ownership predictors. The unit of analysis used was 104 of 52 manufacturing companies in Indonesia, the unit of analysis was selected using purposive sampling. Testing between variables with multiple linear regression. The study results show that the more significant profit the company generates will encourage it to disclose CSR as a form of responsibility and maintain its image. Then, a high level of debt will reduce the amount of CSR disclosure because the company has a burden component that must be paid. Lastly, earnings management and foreign ownership are not predictors of companies conducting earnings management.
The Impact of Cost Information Type, Gender Differences, and Product Durability on Sustainable New Product Development Sulistyani, Salsabila Khusnul; Jatiningsih, Dyah Ekaari Sekar
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 15, No 1 (2025): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.15.1.2025.140-156

Abstract

This study examines the influence of cost information type, gender differences, and product durability on sustainable new product development (S-NPD). This research uses a quantitative experimental method with a 2x2x2 factorial between-subjects design. Participants are active third-semester and fifth-semester students from the Accounting Study Program, Universitas Muhammadiyah Yogyakarta, representing professional designers. They will be given various tasks based on diverse combinations and information. Data is analyzed using the homogeneity test and ANOVA. The research results indicate that product durability significantly impacts S-NPD, in contrast to the type of cost information and gender differences, which do not have a significant impact on S-NPD. Furthermore, this study's findings support the TBL theory, which emphasizes the balance between economic, environmental, and social aspects in S-NPD. This research provides important implications for designers and companies in creating more environmentally friendly products through gender-based and sustainability strategies. However, this research is limited to the participation of students as experimental subjects, so the generalization of the results must be done with caution. Further research should involve professional designers and expand the variables to gain a more comprehensive understanding of S-NPD.
Co-Authors Alfiana, Balqis Zulvina Apriliyanti, Farshella Hadaina, Arsy Najwa Herianto, Rizka Oktavia Hidayati, Khusna Nurcahyono Nurcahyono, Nurcahyono Pihany, Alvina Windy Provita Wijayanti Putranti, Nurul Amalia Hana Sulistyani, Salsabila Khusnul Wardani, Rika Alvira Brisa