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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN PADA PERUSAHAN PERBANKAN DI BURSA EFEK INDONESIA TAHUN 2020-2022 Yohanna Earlene Margaretha Simarmata; Susi Sarumpaet
Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v5i2.250

Penelitian ini bertujuan untuk menyajikan bukti empiris mengenai pengaruh pengungkapan tanggung jawab sosial perusahaan (CSRD), serta ukuran dan usia perusahaan sebagai variabel kontrol, terhadap kinerja keuangan pada perusahaan perbankan di Indonesia yang terdaftar di Bursa Efek Indonesia selama periode 2020-2022. Temuan penelitian dapat disimpulkan sebagai berikut. Pertama, hasil penelitian tidak mendukung hipotesis bahwa CSRD berpengaruh negatif terhadap profitabilitas (ROE), meskipun pengungkapan CSRD memengaruhi perolehan pendapatan berdasarkan modal perusahaan. Faktor-faktor seperti penurunan laba dan penghimpunan dana akibat pandemi COVID-19 juga ikut memengaruhi profitabilitas. Kedua, tidak terdapat dukungan untuk hipotesis bahwa CSRD berpengaruh negatif terhadap pertumbuhan (SG). Meskipun tingkat CSRD memengaruhi pertumbuhan penjualan, namun tidak secara signifikan karena dampak penurunan penjualan produk perbankan akibat pandemi COVID-19 juga turut berkontribusi pada pertumbuhan perusahaan. Ketiga, hasil penelitian mendukung hipotesis bahwa CSRD berpengaruh negatif dan signifikan terhadap nilai pasar (PER) perusahaan. Tingkat PER menjadi indikator penting bagi investor dalam membuat keputusan investasi, mencerminkan bagaimana perusahaan menjaga kinerja tanggung jawab sosial perusahaan. Keempat, hipotesis terakhir ditolak, menunjukkan bahwa CSRD berpengaruh negatif tetapi tidak signifikan terhadap nilai tambah (MVA). Meskipun pasar memberikan respons negatif pada perusahaan yang tidak melakukan CSRD, penurunan nilai pasar saham akibat pandemi COVID-19 juga turut berdampak pada nilai tambah perusahaan.

Pengaruh Pengungkapan Sustainability Report Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Thika Tri Aprilia; Susi Sarumpaet
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 4 (2023): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i4.377

The impact of climate change increases public awareness and encourages various parties to realize the importance of sustainability in business and building activities. Companies with a sustainable economy are considered better in the eyes of the public and investors. The sustainability report contains information about the company's social, economic, and environmental performance. Information transparency allows investors to better assess investments that will affect stock prices. Ohlson's (1995) model is used in this study, which is based on Bowerman & Sharma's (2016) research. The three disclosures in the sustainability report together influence the company's stock price, however, if analyzed from every aspect of the disclosure, only social performance has a significant negative influence on the stock price. Thus, the first and second hypotheses in this study were accepted, and the third hypothesis was rejected. The disclosure of economic and environmental performance and sustainability reports affects the share prices of manufacturing companies listed on the IDX for the 2020-2022 period. The company is expected to improve the information disclosed and its quality in the sustainability report. This is so that investors and potential investors can make a more in-depth assessment of the performance and sustainability of a company. Investors should consider more information outside of finance to assess the sustainability of the company in the long term so that the decisions taken will be wiser.

Pengaruh Good Corporate Governance Terhadap Harga Saham Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Octa Viorica Aulia Putri; Susi Sarumpaet
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2239

The development of the globalization era affects the capital market, additional capital is very necessary to improve company performance. Companies can offer ownership to the public through the capital market to increase company capital. This research was conducted to test whether there is an influence of good corporate governance on share prices. The variables used in the research include managerial ownership, institutional ownership and the board of directors. The research was conducted using a population of financial report data from companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, including 45 data samples. According to research findings, managerial ownership has a significant positive effect on share prices, institutional ownership has a significant positive effect on share prices and the board of directors has a significant negative effect on share prices. The limitations of this research lie in the sample and length of the research. The research only used a sample of manufacturing companies in the food and beverage subsector with a research period of 2018-2022.

The Implementation of SEOJK No. 16/2021 Regulation and External Assurance Statements on Corporate Sustainability Reporting on Indonesia Stock Exchange Tiara Chairunissa F; Susi Sarumpaet
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.265

This study aims to determine the implementation of SEOJK No. 16/2021 regulation, external assurance statements on corporate sustainability reporting with firm size as control variable. The population on this research is several manufacturing company listed on Indonesian Stock Exchange on 2020 and 2022. This study used secondary data. The sampling technique used simple random sampling method with 290 firm as the sample for 2 years. Using multiple regression as data analysis technique on this research. The result showed that SEOJK no.16/ 2021 regulation had an effect on corporate sustainability reporting. Meanwhile, external assurance statements and firm size has no effect on corporate sustainability reporting.

The Influence of Multinationality and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange M. Alimuddin; Susi Sarumpaet
International Journal of Economics and Management Sciences Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i3.130

This study analyzes the impact of multinationality and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the primary consumer goods sector for the period 2020-2022. Data was obtained through purposive sampling from the annual reports of these companies. The variables studied include multinationality, capital intensity, leverage, company size, and profitability. The results show that multinationality has a significant impact on tax avoidance, while capital intensity does not show a significant effect. Control variables such as leverage, company size, and profitability also have a significant impact on tax avoidance.

The Influence of Environmental, Social & Governance (ESG) Risk Rating on Debt Financing in Companies Listed on IDX ESG Leaders Ria Mairosa; Susi Sarumpaet
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i3.135

This study analyzes the impact of Environmental, Social & Governance (ESG) Risk Rating on Debt Financing in companies listed on IDX ESG Leaders for the period 2020-2023. Data was obtained through saturated sampling techniques and used an unbalanced panel with 30 companies included in IDX ESG Leaders for each period over the 3-year observation period, resulting in a total of 90 samples. The variables studied include ESG Risk Rating, Leverage, and Profitability. The results show that ESG Risk Rating has a significantly negative impact on Debt Financing. Control variables such as leverage do not impact Debt Financing, whereas profitability has a significantly negative impact on Debt Financing.

The Effect of Green Technology Innovation on Financial Performance in Manufacturing Companies Listed on the Indonesia Stock Exchange Sri Nurdiyanti; Susi Sarumpaet
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i3.154

This study was conducted with the aim of examining the effect of green process innovation variables and green product innovation on the company's financial performance with total asset turnover variables as control variables. The dance used in this selection is the Resource Based View (RBV) theory and stakeholder theory. The population used in the study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Sampling was carried out using purposive sampling technique. The number of samples used in this assessment was 400 samples. The results of this study indicate that green process innovation and green product innovation have a positive and significant effect on corporate financial performance. The results of this study also found that the control variable of total asset turnover is able to control the effect of green process innovation and green product innovation on corporate financial performance.

Pengaruh Good Corporate Governance Terhadap Harga Saham Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Octa Viorica Aulia Putri; Susi Sarumpaet
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2239

The development of the globalization era affects the capital market, additional capital is very necessary to improve company performance. Companies can offer ownership to the public through the capital market to increase company capital. This research was conducted to test whether there is an influence of good corporate governance on share prices. The variables used in the research include managerial ownership, institutional ownership and the board of directors. The research was conducted using a population of financial report data from companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, including 45 data samples. According to research findings, managerial ownership has a significant positive effect on share prices, institutional ownership has a significant positive effect on share prices and the board of directors has a significant negative effect on share prices. The limitations of this research lie in the sample and length of the research. The research only used a sample of manufacturing companies in the food and beverage subsector with a research period of 2018-2022.

Pengaruh Good Corporate Governance Dan Diversitas Gender Terhadap Pengungkapan Sustainability Report (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 - 2021) Stefanus Irfan; Susi Sarumpaet
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 4 (2023): Oktober: Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i4.1441

This study aims to collect data and Knowing the influence between good corporate governance and gender diversity with the disclosure of the Sustainability Report. In this study, mining companies listed on the Indonesia Stock Exchange (IDX) for 2019 to 2021 were used in an effort to obtain information about sustainability report disclosures that can be influenced by good corporate governance and gender diversity. Purposive sampling was used in this study with secondary data sources from IDX to collect high-quality data. According to the research findings, the board of commissioners and audit committee will have a positive effect on the disclosure of sustainability reports, Conversely, the findings show that the independent board of commissioners, board of directors and gender diversity have no effect on the disclosure of sustainability reports. Limitations of this study include the use of samples and the length of the period. And only show two variables that will have an effect on the disclosure of sustainability reports. Researchers suggest comparing with more varied samples and adding or utilizing other variables to determine the effect on sustainability report disclosure.

The Effect of Leverage on Financial Performance with Financial Distress Risk as a Moderating Variable in Oil, Gas, and Coal Sub-sector Companies Listed on the Indonesia Stock Exchange for the 2020–2023 Period Nesa Delfi Eftasari; Susi Sarumpaet
International Journal of Economics and Management Sciences Vol. 2 No. 2 (2025): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i2.831

This study aims to determine the effect of leverage on financial performance and the effect of financial distress risk on the relationship between leverage and financial performance. The population in this study is several oil, gas, & coal sub-sector companies listed on the Indonesia Stock Exchange in 2020, 2021, 2022, and 2023. This study uses secondary data. The sampling technique uses the simple purposive sampling method, resulting in 57 companies as samples for 4 years. This study uses Moderated Regression Analysis as the data analysis technique. The results of the study show that leverage has a negative effect on financial performance, and financial distress risk is able to strengthen the relationship between leverage and financial performance.

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