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Journal : Jurnal Sosial Humaniora Sigli

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Azizah Azzah, St. Nur Al-Aina; Hasyim, Sitti Hajerah; Nuraisyiah, Nuraisyiah
Jurnal Sosial Humaniora Sigli Vol 7, No 1 (2024): Juni 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i1.2376

Abstract

This research aims to analyze the factors that influence the disclosure of Corporate Social Responsibility (Empirical Study of Manufacturing Companies Listed on the IDX). The variables in this research consist of the independent variable (X), namely leverage, liquidity and company size and the dependent variable (Y), namely CSR disclosure. The population in this research is manufacturing companies in the cement subsector and paper sector listed on the Indonesia Stock Exchange. The sample in this study used a purposive sampling technique. Data collection was carried out using documentation techniques. This research uses descriptive analysis data, multiple linear regression and classical assumption tests. The results of this research show that the leverage and liquidity variables are not significant for CSR disclosure (Y), which means that H1 and H2 are rejected. Meanwhile, the company size variable (X) has a significant effect on CSR disclosure (Y), which means that H3 is accepted.
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN PT. UNILEVER INDONESIA Firna, Lira; Hasyim, Sitti Hajerah; Azis, Hariany
Jurnal Sosial Humaniora Sigli Vol 7, No 1 (2024): Juni 2024
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v7i1.2379

Abstract

This research aims to find out what the liquidity ratio is. able to measure financial performance at PT. Unilever Indonesia. The type of research used in this research is a quantitative descriptive approach. The data processed are reports of financial position and profit and loss for the period 2019 to 2022 which were obtained from PT's annual report. Unilever Indonesia Tbk. The calculation technique used in this research is calculating the percentage of liquidity ratio. Meanwhile, the data analysis technique used in this research is calculating the current ratio, quick ratio and cash ratio. The results of calculations and data collection on PT's financial performance. Unilever Indonesia, which is listed on the Indonesia Stock Exchange, can be concluded that the company's financial condition is in an illiquid condition because it can be seen from the calculation of the average current ratio of 0.63 times, meaning that only 63 rupiah of current assets can cover 100 rupiah of current debt, the average ratio The cash ratio is 0.44 times, which means that only 44 rupiah of current assets can cover 100 rupiah of current debt without taking into account the stock value, and the average cash ratio is 0.05 (5%) meaning cash is not yet able to finance current debt.