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All Journal Jurnal Ekonomi ProBisnis : Jurnal Manajemen
Fudji Sri Mar'ati
STIE AMA Salatiga
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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EFFECT OF FIRM SIZE AND PROFITABILITY TOWARD SOCIAL DISCLOSURE Fudji Sri Mar'ati; Erna Sudarmawanti; Tasya Embun Khatulistiwa
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

The purpose of this study is to determine whether firm size and profitability affect social disclosure. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange. The research sample is LQ 45 companies that remain in the LQ 45 company category for the listing period, namely: the period August 2020 – January 2021, the period February 2021 – July 2021 and the period August 2021 – January 2022. The analysis tool used is SEM-PLS (Structural Equation Modeling based on Partial Least Square). The test results show that firm size has a positive and significant effect on social disclosure. However, profitability has a negative and significant effect on social disclosure.
Effect of Goodwill Value Toward Firm Value Antoni Antoni; Kurniawan Arif Maspul; Lena Ellitan; Siti Nuridah; Fudji Sri Mar'ati
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i5.304

Abstract

This research aims to contribute to filling a significant gap by studying changes in the value of mining companies' goodwill, this study highlights the focus of research on companies that report positive goodwill values will then be considered to have high intellectual capital, so investors assume the company has better earning potential in the future. This research sample consists of mining companies listed on the Indonesia Stock Exchange in 2018-2020. The analysis techniques used linear regression analysis are simple. The results of simple linear r egression analysis in this study indicate that the value of goodwill has no effect on firm value.
Co-Authors Antoni Antoni Erna Sudarmawanti Kurniawan Arif Maspul Lena Ellitan Siti Nuridah Tasya Embun Khatulistiwa