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All Journal Jurnal Pendidikan Akuntansi (JPAK) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Salmayani, Salmayani
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Economics, Econometrics & Finance Education

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Pengaruh Corporate Social Responsibility terhadap pemberian keuntungan jangka panjang pemegang saham Suhardjo, Iwan; Salmayani, Salmayani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2181

Abstract

Companies, as economic entities, regardless of the form of industry, aim to make optimal profits to increase the wealth of shareholders, but that alone is not enough. This study aims to find out what long-term benefits will exist for a company when it implements corporate social responsibility for its shareholders. This study uses a quantitative method, and data tests were conducted on 255 companies tested in 2017–2021. The data used has usually been distributed. The test results show that the obligation of CSR in a company has no significant positive effect on earnings persistence. This researcher proves that the fulfillment of CSR obligations in a company cannot guarantee the persistence of profits in that company. Furthermore, the authors claim that the obligation of CSR in a company has no significant positive effect on earnings persistence. This researcher proves that the fulfillment of CSR obligations in a company cannot guarantee the persistence of profits in that company.
Impact of Sales Volatility, Operating Cash Flow, and Leverage on Earnings Persistence via Slack Resources: Evidence from Indonesian Mining Firms (2013–2018) Salmayani, Salmayani; Puspita Dewi, Nolla; Diah Lestari, Widyanti; Wibisono, Chablullah
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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Abstract

Studi ini dimaksudkan untuk menelaah dampak dari instabilitas penjualan, perubahan arus kas operasional, serta tingkat leverage terhadap keberlangsungan laba perusahaan, dengan slack resources diposisikan sebagai variabel mediasi. Pendekatan penelitian yang digunakan bersifat kuantitatif, dengan mengaplikasikan analisis regresi data panel serta jalur (path analysis) untuk menguji hubungan antarvariabel. Sebanyak 138 sampel berasal dari data keuangan perusahaan tambang yang telah terdaftar pada Bursa Efek Indonesia (www.idx.co.id) dalam rentang tahun 2018 hingga 2023. Temuan penelitian ini mengindikasikan bahwa baik ketidakstabilan penjualan maupun variabilitas arus kas operasi tidak ditemukan pengaruh yang bermakna secara statistik terhadap slack resources. Sebaliknya, leverage menunjukkan efek negatif yang signifikan terhadap slack resources. Secara statistik, hanya slack resources yang terbukti berperan positif terhadap keberlanjutan laba. Selain itu, variabel volatilitas penjualan, fluktuasi arus kas, dan leverage tidak menunjukkan pengaruh secara langsung maupun melalui jalur tidak langsung terhadap persistensi laba dengan perantara slack resources.
Co-Authors Chablullah Wibisono Diah Lestari, Widyanti Puspita Dewi, Nolla Suhardjo, Iwan