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All Journal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) e_Jurnal Ilmiah Riset Akuntansi
Mufarohah, Risma
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Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Corporate Social Responsibility Terhadap Nilai Perusahaan, Kinerja Keuangan, dan Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Mufarohah, Risma; Sudaryanti, Dwiyani; Mahsuni, Abdul Wahid
e_Jurnal Ilmiah Riset Akuntansi Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023
Publisher : Universitas Islam Malang

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Abstract

This research was conducted to provide information to potential investors that is useful as a consideration of aspects that need to be taken into account in investing. This study also aims to find out how Corporate Social Responsibility influences company value, financial performance, and earnings management. In this study, Corporate Social Responsibility is measured using the Corporate Social Responsibility Index (CSRIj), company value is measured using PBV (Price to Book Value), financial performance is measured using ROE (Return On Assets), and earnings management is measured using the working capital accrual formula. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period where the data in this research comes from secondary data obtained through a purposive sampling technique. Based on the calculation data, 210 companies were selected as samples. This research data has fulfilled the classical assumption test requirements. The results of the analysis using simple linear regression analysis show that Corporate Social Responsibility has a negative and significant effect on firm value and financial performance and Corporate Social Responsibility has a positive effect on earnings management.Keywords : Corporate social responsibility, company value, financial performance,                   earnings management. 
Pemberdayaan relawan pajak dalam menumbuhkan kesadaran pajak bagi milenial Sari, Arista Fauzi Kartika; Abdul Afrillah Nur Sugeng; Febriyanti, Sintya Ayu; Saida, Surya; Inayah; Mufarohah, Risma; Komariyah, Rizkiyatul; Nur Z N, Maulidia; Faturrohma, Sari; Indriyani, Devi Fajar; Nadhiro', Hanifah Ainun
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 4 No. 1 (2023)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v4i1.19250

Abstract

Indonesia. Pasalnya musibah pandemi Covid-19 yang melanda dunia termasuk di Indonesia masih belum saja usai. Dampak dari pandemi Covid-19 memberikan pengaruh yang sangat besar di seluruh aspek kehidupan masyarakat, khususnya bidang perekonomian. Perekonomian masyarakat begitu terdampak dengan lesunya pertumbuhan ekonomi di masa pandemi ini. MoU antara DJP dan Kemenristekdikti, yakni MoU-21/MK.03/2014, 13/X/NK/2014 tanggal 17 Oktober 2014 tujuan dari nota kesepahaman adalah meningkatkan kesadaran pajak melalui pendidikan. Telah mengeluarkan banyak program sebagai upaya membangkitkan kesadaran Wajib Pajak, salah satunya adalah program inklusi Pendidikan Perpajakan di tingkat Perguruan Tinggi dalam tahap awal ini, Tax Center Universitas Islam Malang melakukan koordinasi dengan Kanwil DJP Jatim III terkait program Relawan Pajak, jumlah Relawan Pajak yang dibutuhkan, dan lokasi asistensi. Setelah mendapatkan informasi yang cukup Tax Center melakukan publikasi melalui social media kepada mahasiswa Universitas Islam Malang yang sudah menempuh mata kuliah perpajakan pada tanggal 30 November s.d 05 Desember 2021.tahap rekrutmen dibagi menjadi tiga tahap yaitu: Seleksi Administrasi, Tes Tulis, & Wawancara. yang kedua adalah tahap pelatihan, Dan yang terakhir adalah tahapan praktik lapangan.
Co-Authors Abdul Afrillah Nur Sugeng Arista Fauzi Kartika Sari Dwiyani Sudaryanti Faturrohma, Sari Febriyanti, Sintya Ayu Inayah Indriyani, Devi Fajar Komariyah, Rizkiyatul Nadhiro', Hanifah Ainun Nur Z N, Maulidia Saida, Surya