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Karakteristik Korporat Dan Corporate Social Responsibility Pada Perusahaan Media Yang Terdaftar Di Bursa Efek Indonesia Cindy, Cindy; Damayanti, Wan Mediasari; Mardiah, Ainun
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 25 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10408421

Abstract

The balance of the relationship between companies and society can be managed through Corporate Social Responsibility (CSR). This is essential for the smooth operation of a company. CSR helps companies reduce the social and environmental consequences. This study aims to uncover how different variables influence CSR policies in media companies that have met the requirements to be listed on the Indonesia Stock Exchange (BEI) between 2017 and 2022. The observed variables include company size, liquidity ratios, solvency ratios, activity ratios, and profitability ratios. A total of 9 companies were selected as the research sample through purposive sampling method. The researcher used multiple linear regression analysis. The findings indicate that company size, liquidity ratio using Current Ratio (CR), and solvency ratio using Debt To Asset Ratio (DAR) do not have an impact on corporate CSR disclosure. However, activity ratio using the Total Asset Turnover (TATO) indicator and profitability ratio using the Return on Asset (ROA) indicator significantly influence corporate CSR disclosure.
PENGARUH KARAKTERISTIK KEUANGAN TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Sub Sektor Kesehatan dan Farmasi yang Terdaftar di Bursa Efek Indonesia) Damayanti, Wan Mediasari
ABDI EQUATOR Vol 5, No 2 (2025): September 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i2.100820

Abstract

Financial distress is a condition in which a company or individual has difficulty fulfilling its financial obligations. Independent variables used in this study are enterprise size, leverage, profitability, and sales growth. Meanwhile, the dependent variable in this study is the financial distress measured by the Interest Coverage Ratio (ICR). The research population is 31 health and pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018–2022. The sample determination was done using a purposive sampling method so that a population of 18 companies or 90 research samples was obtained. The research methods used in this study are descriptive analysis methods with logistic regression analysis and using SPSS version 25 aids. Research results show that the company size and sales growth variables do not offer a significant influence on financial distress. Meanwhile, leverage and profitability variables have a negative and significant effect on financial distress.