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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.

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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