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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal Research of Social Science, Economics, and Management
Miranda Hotmadia Tanjung
Binus Business School, Program Studi Magister Manajemen Master Track, Binus University
Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Faktor-faktor yang Mempengaruhi CSR Spending: Studi Kasus Perusahaan Publik di Indonesia Octavio Reinhart Susanto; Fransisca Sharon Primettayuri; Miranda Hotmadia Tanjung
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v7i9.13841

Abstract

Penelitian ini bertujuan untuk meneliti secara kritis hubungan antara Faktor-faktor yang mempengaruhi CSR Spending. Faktor yang diteliti dalam Penelitian ini adalah board characteristics dalam bentuk board age, board gender diversity serta board educational background dan juga Firm IPO Age. Studi dilakukan kepada perusahaan public di Indonesia dari 5 industri teratas di BEI. Penelitian ini mengadopsi metode kuantitatif dengan menggunakan data sekunder berupa empirical evidence dengan menganalisa data-data yang telah dikumpulkan. Mengakar pada atribut Board Characteristics akan diungkapkan persamaan dan inkonsistensi pada berbagai karakteristik dewan terhadap CSR Spending. Kumpulan jurnal dan penelitian terdahulu menunjukkan bahwa Board age, Board gender diversity dan board educational background memiliki hubungan positif dan negative terhadap CSR Spending. Umur IPO dari perusahaan juga ditelti dalam penelitian ini untuk mengukur pengaruhnya terhadap CSR spending. Penelitian terkait CSR Spending di Indonesia masih jarang dilakukan dikarenakan masih sedikitnya data pengukuran yang mudah diakses. Selain itu, ditemukan juga interaksi antara setiap atribut dan bagaimana variabel-variabel tersebut dapat berkontribusi dalam mewujudkan CSR Spending. Hasil dari penelitian ini menyoroti adanya hubungan positif dan signifikan antara Board Age, Board Gender Diversity, Board Educational Background dan Firm IPO Age terhadap CSR Spending serta implikasi-implikasinya.
Financial Ratios and Corporate Performance: The Interaction of Liquidity, Solvency, and Profitability in Indonesian Mining Companies Muhamad Jorgi Rahmat Andri Sumarlin; Miranda Hotmadia Tanjung
Journal Research of Social Science, Economics, and Management Vol. 5 No. 2 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i2.1075

Abstract

This study examines the impact of liquidity and solvency ratios on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Amid global commodity price volatility and the implementation of downstream policies in Indonesia's mining sector, the management of financial structures is becoming increasingly critical. Liquidity is measured using cash ratios and quick ratios, while solvency is represented by debt-to-equity ratio (DER) and debt-to-asset ratio (DAR). Financial performance is assessed using profitability indicators such as Return on Assets (ROA) and Return on Equity (ROE) with company size, company age, and exchange rate as control variables. Panel data regression using the Random Effects Model (REM) revealed that DAR had a significant negative effect on ROA, while DER significantly and negatively affected ROE. In contrast, the liquidity ratio did not show a significant effect on profitability. These findings suggest that excessive debt can hinder profitability and that maintaining an optimal capital structure is essential for sustainable financial performance in Indonesia's capital-intensive mining industry. This study provides empirical insights for the formulation of financial strategies in resource-based sectors that are vulnerable to external shocks.
Co-Authors Fransisca Sharon Primettayuri Muhamad Jorgi Rahmat Andri Sumarlin Octavio Reinhart Susanto