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The Effect of Liquidity, Leverage and Company Size on Company Value with Corporate Social Responsibility as a Mediating Variable Kristantiningtyas, Dhian; Dewi, Maria Rosa Kumala
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 1 (2024): JIAKES Edisi Februari 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i1.2442

This research aims to analyze the influence of liquidity, leverage and company size on company value with corporate social responsibility as a mediating variable. The liquidity variable is proxied by current ratio, the leverage variable is proxied by debt to equity ratio, the company size variable is proxied by the Natural Log of assets, the company value variable is proxied using Tobin's Q while the corporate social responsibility (CSR) uses assessment aspects from Global Reporting Initiatives (GRI) using 78 items. This type of research is quantitative research with a purposive sampling method with 148 samples from 64 mining and agricultural sub sector companies listed on the Indonesia Stock Exchange. This subsector was chosen because this subsector is closely related to the surrounding environment. The analytical method used is mediation regression analysis using the program, SmartPLS. The results of the hypothesis testing analysis show that liquidity, leverage and company size do not influence company value with CSR as a mediating variable. Testing the mediation effect also shows that the CSR variable is unable to mediate the relationship between liquidity, leverage and company size and company value. This means that the profits earned by the company are mostly used for the company's internal interests. The company also carries out CSR as a form track of social responsibility towards the environment which is not affected by the company's finances.

Board and Director Traits, Company Growth's Impact on Green Accounting Policy Moderated by Media Exposure Dwiyani, Titik; Kristantiningtyas, Dhian; Apsari, Hirawresti Langen; Putra, Alfa Santoso Budiwidjojo
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.769

This research aims to examine the gender characteristics, nationality, independence of the board of commissioners and directors in relation to green accounting policies with media exposure as a moderating variable. The population and sample of the study are mining companies listed on the Indonesia Stock Exchange (BEI) during the period 2020–2022. The usable population for the research, based on the required data, consists of 29 companies with observations over three years. The analysis method employed is panel data analysis using the EViews application. The research findings demonstrate that the variables of nationality characteristics and company growth have a significant positive influence. However, gender characteristics and the independence of commissioners and directors do not affect green accounting policies. The moderating variable, media exposure, only moderates the variables of nationality characteristics and company growth.

Peningkatan Literasi Keuangan dan Pelatihan Bahasa Inggris Sejak Dini Bagi Siswa SD Kanisius Mlese Maria Rosa Kumala Dewi; Kristantiningtyas, Dhian; Pratama, Sangaji Yudhi; Rondonuwu, Victor
JURNAL PENGABDIAN TEKNOLOGI TEPAT GUNA Vol 5 No 2 (2024): Teknologi Tepat Guna (JPTTG)
Publisher : Universitas Sahid Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47942/jpttg.v5i2.1753

This community service activity aims to provide an understanding of financial literacy from an early age. Apart from that, this service also provides brief English language training. The habit of saving will teach students to learn to be independent and practice not relying on their parents from an early age. The English language training in this service focuses on speaking regarding the introduction. The partner in this service activity is Kanisius Mlese Elementary School, located in Klaten Regency. The service team consists of two lecturers from the D3 Accounting study program, one from the D3 English language study program, and one from the Bachelor of Information Systems study program. The service participants are students from grades three to six. This service is carried out by providing explanations and training directly to students. Hopefully, this dedication can increase students' interest in saving from an early age. Apart from that, students are also expected to be able to introduce themselves using English properly and correctly.

The Impact of Corporate Social Responsibility on Banking Financial Performance with Good Corporate Governance Rizal, Moch. Deni; Dewi, Maria Rosa Kumala; Kristantiningtyas, Dhian
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3095

This study was conducted to determine the effect of Corporate Social Responsibility (CSR) on Financial Performance with Good Corporate Governance (GCG) as a moderating variable in banking companies listed on the Indonesia Stock Exchange. The independent variable used in this study is CSR which is measured through 5 indicators including Dividend Payout Ratio, Staff Expenses Rate, Interest Payment Rate, Tax Proportion, and Proportion of Public Welfare Donation. The dependent variable used in this study is Financial Performance which is measured in 3 dimensions, namely the growth dimension with 4 indicators, profitability with 3 indicators, and risk management with 3 indicators. The moderating variable used in this study is GCG which is measured through the proportion of institutional ownership, managerial ownership, and foreign ownership. The population in this study are banking companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The type of research is quantitative testing. The sampling technique used is purposive sampling and 13 banking companies were obtained. This study uses PLS (Partial Least Square) analysis with the SmartPLS 3.0 application. Based on the results of the study, it shows that CSR has a significant positive effect on Financial Performance and GCG is unable to moderate the relationship between CSR and Financial Performance.

Inventory Management Model for Batik Entrepreneurs in Laweyan Batik Village Based on Web Technology Sridarta, Yenni Maria; Kristantiningtyas, Dhian; Rundonowu, Yeremia Victor
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3100

This study analyzes the effectiveness and efficiency of implementing web-based technology in inventory management to support the sustainability of batik businesses in Kampung Batik Laweyan, Surakarta. Unlike companies that have good inventory records, batik entrepreneurs in this area still use manual records with demand-based production. This study uses a qualitative approach with a field study method to gain an in-depth understanding of the inventory management problems faced by batik entrepreneurs. Data collection was conducted through interviews and Focus Group Discussions (FGD). The results of the study indicate that inventory management is not optimal due to the absence of an effective control method. Purchases of raw materials are still based on estimates without careful planning, and there is no classification of inventory costs. The implementation of the EOQ (Economic Order Quantity) method has been shown to increase efficiency by determining the optimal order quantity and the right time to reorder. The implementation of a technology-based system has been shown to be more effective than manual records, with benefits such as increased data accuracy, operational efficiency, and reduced risk of recording errors. Overall, a technology-based system is an important strategy in increasing the competitiveness and sustainability of batik businesses in the digital era.

Board and Director Traits, Company Growth's Impact on Green Accounting Policy Moderated by Media Exposure Dwiyani, Titik; Kristantiningtyas, Dhian; Apsari, Hirawresti Langen; Putra, Alfa Santoso Budiwidjojo
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.769

This research aims to examine the gender characteristics, nationality, independence of the board of commissioners and directors in relation to green accounting policies with media exposure as a moderating variable. The population and sample of the study are mining companies listed on the Indonesia Stock Exchange (BEI) during the period 2020–2022. The usable population for the research, based on the required data, consists of 29 companies with observations over three years. The analysis method employed is panel data analysis using the EViews application. The research findings demonstrate that the variables of nationality characteristics and company growth have a significant positive influence. However, gender characteristics and the independence of commissioners and directors do not affect green accounting policies. The moderating variable, media exposure, only moderates the variables of nationality characteristics and company growth.

Peningkatan Literasi Keuangan dan Pelatihan Bahasa Inggris Sejak Dini Bagi Siswa SD Kanisius Mlese Maria Rosa Kumala Dewi; Kristantiningtyas, Dhian; Pratama, Sangaji Yudhi; Rondonuwu, Victor
JURNAL PENGABDIAN TEKNOLOGI TEPAT GUNA Vol 5 No 2 (2024): Teknologi Tepat Guna (JPTTG)
Publisher : Universitas Sahid Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47942/jpttg.v5i2.1753

This community service activity aims to provide an understanding of financial literacy from an early age. Apart from that, this service also provides brief English language training. The habit of saving will teach students to learn to be independent and practice not relying on their parents from an early age. The English language training in this service focuses on speaking regarding the introduction. The partner in this service activity is Kanisius Mlese Elementary School, located in Klaten Regency. The service team consists of two lecturers from the D3 Accounting study program, one from the D3 English language study program, and one from the Bachelor of Information Systems study program. The service participants are students from grades three to six. This service is carried out by providing explanations and training directly to students. Hopefully, this dedication can increase students' interest in saving from an early age. Apart from that, students are also expected to be able to introduce themselves using English properly and correctly.

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