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All Journal IJEIRC JFAS : Journal of Finance and Accounting Studies
Gintan Regita Maharani
Universitas PGRI Adi Buana Surabaya
Economics, Econometrics & Finance

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Pengaruh Kinerja Keuangan Terhadap Social Responsibility Perusahaan pada PT. Unilever Indonesia Tbk Widiar Onny Kurniawan; Soffia Pudji Estiasih; Gintan Regita Maharani
JFAS : Journal of Finance and Accounting Studies Vol. 5 No. 3 (2023): Oktober
Publisher : Prodi Akuntansi, Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v5i3.5031

Abstract

This study has the aims of detecting the impact of ROA and ROE on CSR, the population of the financial statemenst of PT. Unilever Indonesia Tbk, sample of financial statements starting from 2018-2020 obtained 36 samples, the sampling mechanism is purposive sampling. As well as information collection techniques using documentation. Material testing using classical assumption test, multiple linear regression data analysis, hypothesis t test and F test. Based on simultaneous testing, the ROA impact on CSR is 0,000<0,05, ROE has an impact  on CSR 0,033<0,05. The implementation of better corporate social responbility can practice good things for the sustainability of the company in the long term. CSR disclosure can also show that a company is carring out its obligations properly according to existing regulations and the surrounding population and environment of the company. With the activities carried out by CSR, the company can give people confidence in the company’s products after which the good name of the company becomes excellent in the eyes of the population, and can grow financial capacity which can be shown from the ROA and ROE ratio.
IMPACT OF INTERNAL AUDIT AND WHISTLEBLOWING SYSTEMS FROM FRAUD PROTECTION ON BUMN COMPANYS NUMBERED ON THE INDONESIAN SHIPPING BORSE PERIOD 2021-2023 Yuni Sukandani; Siti Sugihartini; Safira Herian Firdaus; Gintan Regita Maharani; Lailatin Adhimah
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 5 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i5.111

Abstract

A study was conducted to explain how the impact of internal audits and whistleblowing on fraud prevention at BUMN is on the EIB list for 2021–2023. The goal of this study is to explain how the variable x influences the population variable y. Population, i.e., 24 BUMNs that are on the BEI list for the period 2021–2023. Using purposive sampling techniques, the author selected 19 BUMN entities that are on the 2021–2023 BEI list. Double linear regression analysis, hypothesis tests (t and F), classical assumption tests, and determination coefficient tests are the methods applied in this study. Based on the results of the tests, it is known that in the period 2021–2023, internal audit factors and whistleblowing systems will both have a significant influence on the prevention of fraud in the EIB registry.
Co-Authors Estiasih, Soffia Pudji Lailatin Adhimah Safira Herian Firdaus Siti Sugihartini Widiar Onny Kurniawan Yuni Sukandani