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Youdhi Prayogo
Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
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PENGARUH LEVERANGE DAN KEPEMILIKAN PUBLIK TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN MENGGUNAKAN ISR INDEX : (Perusahaan Sub Sector Batu Bara yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021) Wahyu Ananda Putra; Youdhi Prayogo; Muthmainnah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 1 No. 3 (2023): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v1i3.264

Abstract

This research is entitled The Influence of Leverange and Public Ownership on Disclosure of Corporate Social Responsibility Using the ISR Index (Coal Sub Sector Companies listed on the Indonesia Stock Exchange 2019-2021). The aims of this research are: 1) Want to know the simultaneous influence of leverage and public ownership on Corporate Social Responsibility disclosure. 2) Want to know the partial effect of leverage on Corporate Social Responsibility disclosure. 3) Want to know the partial influence of Public Ownership on Corporate Social Responsibility disclosure. The research method used by researchers is a quantitative approach. The results of this research are: 1) Leverage has no significant effect on the ISR of Coal Sub Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This is shown by the calculated t value being smaller than the t table and the significance level being greater than 0.05, thus indicating that Leverage has no significant effect on the ISR of Coal Sub Sector Companies listed on the Indonesia Stock Exchange in 2019-2021. 2) Public Ownership has a negative effect on the ISR of Coal Sub Sector Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This is indicated by the calculated t value being smaller than the t table and the significance level being greater than 0.05, with the coefficient being negative. So it shows that Public Ownership has a negative effect on the ISR of Coal Sub Sector Companies listed on the Indonesia Stock Exchange in 2019-2021. 3) The Leverage and Public Ownership variables simultaneously have no significant effect on the ISR of Coal Sub Sector Companies listed on the Indonesia Stock Exchange. This is indicated by the calculated F value being smaller than the F table and the significance level being greater than 0.05, thus indicating that the variables Leverage (X1) and Public Ownership (X2) simultaneously have no significant effect on the ISR of Coal Sub Sector Companies. listed on the Indonesian Stock Exchange in 2019-2021. Meanwhile, the coefficient of determination (R2) reached 0.038 or 3.8%. This means that the Leverage (X1) and Public Ownership (X2) variables influence ISR (Y), with an influence level of 3.8%, and the remaining 96.2% is influenced by other factors.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA FINANCIAL STATEMENT FRAUD DENGAN PERSPEKTIF FRAUD DIAMOND (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di JII Tahun 2019-2021) SHERLY; YOUDHI PRAYOGO; LAILY IFAZAH
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.891

Abstract

Financial statement fraud refers to the deliberate efforts by an organization to deceive or mislead readers of published financial information, particularly creditors and investors, by presenting materially incorrect or misleading financial reports. This research aims to identify the potential for financial statement fraud using the fraud diamond theory. The fraud diamond comprises four elements of fraud risk developed from the fraud triangle theory. This research is quantitative in nature, and it relies on secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id), industry websites, and the Indonesia Capital Market Directory (ICMD). The population of this study consists of companies listed on the Jakarta Islamic Index (JII) from 2019 to 2021. The sample selection is based on purposive sampling techniques. The results of this research indicate that financial targets affect financial statement fraud, ineffective monitoring influences financial statement fraud, changes in auditors impact financial statement fraud, changes in directors affect financial statement fraud. Furthermore, the F-test results show that the F statistic value of 0.55 is smaller than the F-table value (2.48), which leads to the conclusion that there is a significant relationship among the tested variables.
Co-Authors Laily Ifazah Muthmainnah SHERLY Wahyu Ananda Putra