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All Journal Wahana Riset Akuntansi Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Aktiva : Riset Akutansi dan Keuangan Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah
Madein, Afdal
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Economics, Econometrics & Finance Education

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Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapan Corporate Social Responsbility: Systematic Literature Review Fatima, Nurul Asda; Salim, Ryni Ramdhani; Sundari, Sri; Madein, Afdal
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 7 No 2 (2023): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v7i2.2083

Abstract

Corporate Social Responsibility (CSR) membahas tentang perlunya perusahaan membangun hubungan  dengan masyarakat dan lingkungan tempat beroperasi. Investor  tidak hanya  melihat kinerja perusahaan dari keuangannya saja melainkan  dari sisi nonkeuangannya juga seperti peran sosial perusahaan. Sehingga perusahaan  mengharuskan untuk melaporkan tanggung jawab sosialnya pada laporan tahunan perusahaan.  Penelitian ini bertujuan untuk menguji faktor-faktor apa saja yang dapat memengaruhi  pengungkapan corporate social responsibility pada perusahaan di Indonesia pada rentang waktu 2018-2021. Metode analisis data menggunakan pendekatan kualitatif deskriptif melalui studi literatur (literature review) dengan memaparkan hasil penelitian faktor-faktor yang memengaruhi corporate social responsibility disclosure. Hasil dari penelitian ini menjawab bahwa faktor yang paling sering digunakan adalah Profitabilitas dan Ukuran Perusahaan dengan jumlah 25 artikel
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN: SEBUAH LITERATUR Utami, Aulia Putri; Kunna, Arham Rasyid Andi; Sundari, Sri; Madein, Afdal
Ar-Rihlah : Jurnal Keuangan dan Perbankan Syariah Vol 3, No 1 (2023): Maret
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/arps.v3i1.2747

Abstract

ABSTRAKPerusahaan memiliki tujuan jangka pendek dan jangka panjang. Dalam jangka pendek perusahaan bertujuan untuk memaksimalkan laba saat ini, dan dalam jangka panjang bertujuan untuk meningkatkan nilai perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pengungkapan Corporate Social Responsibility (CSR) dan Profitabilitas terhadap nilai perusahaan. Aktivitas corporate social responsbility yang dilakukan perusahaan berdampak terhadap peningkatan efisiensi keuangan perusahaan dan loyalitas dari konsumen maka profitabilitas perusahaan juga cenderung meningkat sehingga memberikan sinyal positif untuk menarik para investor menanamkan modalnya. Hal tersebut dapat mempengaruhi nilai perusahaan. Dengan menggunakan metodologi tinjauan pustaka (systematic literature review) dan teknik analisis data empiris, beberapa penelitian sebelumnya menemukan bahwa pengungkapan corporate social responsibility dan profitabilitas dalam perusahaan mempunyai pengaruh yang positif dan signifikan terhadap nilai perusahaan.ABSTRACTThe company has short term and long term goals. In the short term the company aims to maximize current profits, and in the long term it aims to increase the value of the company. The purpose of this research is to analyze the effect of disclosure of Corporate Social Responsibility (CSR) and Profitability on firm value. The corporate social responsibility activities carried out by the company have an impact on increasing the company's financial efficiency and consumer loyalty, so the company's profitability also tends to increase thereby giving a positive signal to attract investors to invest. This can affect the value of the company. By using the systematic literature review methodology and empirical data analysis techniques, several previous studies found that disclosure of corporate social responsibility and profitability within a company has a positive and significant effect on firm value.
The Potential of Integrated Reporting to Enhance Social and Environmental (Sustainability) in Universities Yuliarti, Enny; Sundari, Sri; Madein, Afdal
Wahana Riset Akuntansi Vol 12, No 2 (2024)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v12i2.126500

Abstract

Purpose – This research aims to examine the potential application of International Relations (IR) in annual reports that can influence social and environmental disclosure (sustainability) through a case study approach at the University of Indonesia, using the longitudinal content analysis method.Design/methodology/approach – The study analyzes the UI IR annual reports from 2015 to 2022 using three analytical tools: the annual report analysis framework, sustainability reporting framework, and IIRC framework.Findings – The findings indicate that the UI annual reports have fulfilled the indicators of GRI G3 and G4, campus sustainability assessment tools, and elements of the IIRC framework. This research also employs stakeholder theory and legitimacy theory to understand the importance of implementing sustainability practices at UI and how it relates to the university's relationships with its stakeholders.Originality/value – The findings of this research contribute to the literature in the fields of sustainability and International Relations (IR) in the public sector, particularly in universities. It provides insights into the potential of IR that influences social and environmental disclosure (sustainability) within universities and the possibilities for widespread application.Research limitations/implications – The limitation of this study is that only the UI annual reports were analyzed, so it is not precisely known to what extent sustainability practices are implemented in the university's operations. Further research can explore the factors influencing the adoption of sustainability practices by other universities in Indonesia and globally, as well as the challenges that may arise in the implementation process.
Green Accounting Performance on Profitability on The Indonesian Stock Exchange Darwin, Khadijah; Alimuddin; Nagu, Nadhirah; Madein, Afdal
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 3 (2024): Oktober 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i3.232

Abstract

The aim of this research is to investigate and analyze the impact of green accounting and Kinerja Lingkungan on the profitability of food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample, consisting of 8 companies, was determined using a purposive sampling method. The data utilized in this research comprise secondary data extracted from the annual reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) spanning the period 2018-2022. The analytical approach employed is panel data regression analysis, with the random effect model (REM) selected as the research model. According to the findings from the analysis conducted using Eviews (Econometric Views) version 12, it was discovered that the green accounting variable influences profitability. This is attributed to the perception of green accounting as a long-term investment for the company, wherein present expenditures can bolster the company's reputation. Conversely, the Kinerja Lingkungan variable does not impact profitability. Despite most companies receiving a blue rating, signifying compliance with environmental regulations, the results of Kinerja Lingkungan have not ensured an augmentation in the company's profitability.
Co-Authors Alimuddin Darwin, Khadijah Fatima, Nurul Asda Kunna, Arham Rasyid Andi Nagu, Nadhirah Salim, Ryni Ramdhani Sundari, Sri Utami, Aulia Putri Yuliarti, Enny