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All Journal Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Media Wahana Ekonomika Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Ilmiah Akuntansi Rahmaniyah Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Media Akuntansi (MEDIASI) Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Yeni Alfiana
Universitas Tamansiswa Palembang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Social Sciences Other

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The Influence of Corporate Social Responsibility Disclosure, Dividend Policy, and Inflation on Stock Prices Mustika, Sari; Alfiana, Yeni; Winarsih, Wiwin; Veronica, Aries; Dwiyanti; Allehandro, Reza
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 2 (2025): Vol. 16 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i2.6100

Abstract

This study aims to determine the effect of CSR disclosure, dividend policy, and inflation on stock prices. The research design is causality research. The sample size was 40 companies in the food and beverage sector listed on the Indonesia Stock Exchange for the 2022-2024 period. The sampling technique used purposive sampling. The analysis technique used multiple linear regression. The analysis results found a CSR disclosure coefficient of 0.632, indicating no effect on stock prices. This indicates that the size of CSR does not directly impact stock prices. A company's CSR information is not a primary consideration for investors in making investment decisions. Furthermore, the analysis results show a Dividend Payout Ratio policy coefficient of 0.006, indicating an effect on stock prices. This indicates that the higher the dividends distributed to shareholders, the higher the company's stock price will be, as investors tend to value companies that provide stable and consistently increasing dividends. DPR is the percentage of a company's net profit paid to shareholders. This indicates a positive signal for the company's financial health. Furthermore, the inflation coefficient of 0.791 indicates that the inflation rate has no effect on stock prices. Continued inflation tends to cause stock prices to decline. This is caused by various factors, particularly a decline in public purchasing power. Simultaneously, all three independent variables influence stock prices. CSR disclosure, dividend policy, and inflation are economic factors that can influence stock prices. When these factors work together, their influence on stock prices can be more complex, but they can also create mutually supportive conditions for stock price increases. Keywords : Stock Price, CSR Disclosure, Dividend, Inflation
Meningkatkan Sustainability Report: Menjelajahi Dampak Nilai Perusahaan dan Kinerja terhadap Sustainability Report pada Perusahaan Manufaktur di Indonesia Alfiana, Yeni; Ekawarti, Yuni; Setiawati, Eta
Reviu Akuntansi dan Bisnis Indonesia Vol. 8 No. 2 (2024): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v8i2.22285

Abstract

Latar Belakang: Dalam bisnis modern, Sustainability Report menjadi sangat penting karena perusahaan semakin diharapkan untuk berkontribusi terhadap pembangunan berkelanjutan.Tujuan: Penelitian ini berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI), dengan menyadari dampak besar yang ditimbulkannya terhadap lingkungan dan masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh nilai dan kinerja perusahaan terhadap luasnya Sustainability Report.Metode Penelitian: Dengan menggunakan pendekatan kuantitatif, penelitian ini mengumpulkan data sekunder berupa laporan keuangan dan laporan keberlanjutan perusahaan manufaktur yang terdaftar di BEI pada periode penelitian. Nilai perusahaan dinilai dengan metode Price Book Value (PBV), sedangkan kinerja diukur melalui rasio keuangan seperti Return on Equity (ROE).Hasil Penelitian: Hasil analisis regresi menunjukkan adanya hubungan negatif yang tidak signifikan antara nilai perusahaan yang diukur dengan PBV dan tingkat pelaporan keberlanjutan. Hal ini menunjukkan bahwa perusahaan dengan kinerja keuangan yang lebih kuat cenderung lebih aktif dalam mengungkapkan informasi terkait keberlanjutan. Selain itu, kinerja perusahaan yang diukur dengan ROE juga berpengaruh negatif terhadap pengungkapan pelaporan keberlanjutan.Keaslian/Kebaruan Penelitian: Studi ini memberikan kontribusi signifikan dalam memahami faktor-faktor yang berdampak pada Sustainability Report di Indonesia, khususnya di sektor manufaktur. Dari sudut pandang praktis, hal ini menggarisbawahi pentingnya bagi perusahaan untuk meningkatkan nilai dan kinerja mereka agar dapat berpartisipasi aktif dalam pembangunan berkelanjutan dan memenuhi harapan pemangku kepentingan mengenai transparansi informasi.
Implementation of sustainability accounting in medical waste management: An ethnomethodological approach Mais, Rimi Gusliana; Rahmat, Nur; Wulaningsih, Ririn Widyastuti; Alfiana, Yeni; Oktasari, Erita
Journal of Accounting and Investment Vol. 27 No. 2: May 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i2.29629

Abstract

Research aims: This study explores how sustainability accounting practices improve hospitals’ operational, environmental, and social performance, particularly in medical waste management.Design/Methodology/Approach: Using an ethnomethodological approach, the research incorporates non-participant observation, in-depth interviews, and document analysis to understand how actors in the hospital environment interpret and implement sustainability accounting within daily routines.Research findings: The results show that medical waste management is conducted through systematic segregation, temporary storage, and third-party transportation, all supported by structured documentation, budgeting, and regular internal audits. Sustainability accounting emerges in the form of accountability records, cost reporting, and internal procedures that ensure compliance with environmental standards. However, its implementation tends to be reactive and focused on regulatory fulfillment rather than strategic sustainability enhancement.Theoretical contribution/Originality: This study highlights the role of sustainability accounting in strengthening hospital responsibility and transparency, while integrating ethnomethodology to uncover daily practices typically overlooked by quantitative approaches.Practitioner/Policy implication: The findings provide practical insights for hospitals to improve medical waste governance, strengthen ESG-based accountability, and enhance sustainability performance.Research limitation/Implication: The study is limited to a single hospital case and uses qualitative data, which may not be generalizable to all healthcare settings.
KINERJA KEUANGAN PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA Dwi Yanti; Yeni` Alfiana; Aries Veronica; Khatarina Khatarina
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 4 No 2 (2021): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v4i2.194

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh good corporate governance terhadap kinerja keuangan pada perusahaan retail yang terdaftar di Bursa Efek Indonesia yang digunakan dalam menilai kinerja keuangan pada perusahaan retail yang terdaftar di Bursa Efek Indonesia periode 2017 – 2019. Sampel dipilih berdasarkan teknik purposive sampling sebanyak 22 perusahaan. Hipotesis penelitian diuji dengan menggunakan analisis regresi linear berganda. Berdasarkan hasil pengujian, ditemukan bahwa pengaruh yang positif dan signifikan yang terdiri dari variabel kepemilikan manajerial, dewan komisaris independen, komite audit, dewan direksi, kualitas audit, kepemilikan konsentris, kepemilikan institusional dan ukuran perusahaan secara bersama-sama berpengaruh positif dan signifikan terhadap Return on Asset di Bursa Efek Indonesia. Secara parsial hanya kepemilikan komisaris yang berpengaruh signifikan sedangkan variable lainnya tidak ada pengaruh.
Co-Authors Allehandro, Reza ARIES VERONICA Chitra, Febri Dedeh Kurniasih Dwi Yanti Dwi Yanti Dwi Yanti Dwiyanti Ekawarti, Yuni Erita Oktasari Khatarina Khatarina Mustika, Sari Putri Putri Rahmat, Nur Rimi Gusliana Mais Ririn Widyastuti Wulaningsih Sari Mustika Widyastuti Setiawati, Eta Summagat, Lia Wiwin Winarsih Wiwin Winarsih