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All Journal Equity: Jurnal Akuntansi Dinamika Asian Journal of Management Analytics
Wicaksono, Septia
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH ALOKASI DANA CORPORATE SOCIAL RESPONSIBILITY DAN LABA SETELAH PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILTY PADA PT. INTILAND DEVELOPMENT TBK DARI TAHUN 2014-2023 Arizza Zulia R.J; Wicaksono, Septia; Hanisa, Layla; Pandin, Maria Yovita R
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 4 No. 2 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v4i2.518

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui hubungan Alokasi Dana Corporate Social Responsibility dan laba setelah pajak terhadap Tanggung jawab sosial dan lingkugan entitas pada PT Intiland Development Tbk dari tahun 2014-2023. Dalam penelitian ini menggunakan metode kuantitatif, yang dimana data yang diperoleh adalah data sekunder dari Annual Report PT Intiland Development Tbk dari tahun 2014-2023. Pengujian dalam penelitian ini menggunakan teknik pengujian adalah teknik analisis regresi linier berganda. Hasil pengujian ini menemukan bahwa Alokasi Dana Corporate Social Responsibilityl entitas dan Earning After Tax secara bersama-sama mempengaruhi Corporate Social Resposibility entitas. Sedangkan secara terpisah, Alokasi Dana Corporate Social Responsibility entitas tidak mempengaruhi Tanggung jawab sosial entitas, dan Earning After Tax mempengaruhi Tanggung jawab entitas.
Corporate Social Responsibility Impact on Financial Performance Dinda, Bahiira Albasitha Permata; Wicaksono, Septia; Hwihanus, Hwihanus
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.9921

Abstract

The objective of this research is to explain Corporate Social Responsibility impact on financial performance in international companies. This research is a qualitative approach using secondary data obtained from research results, research reports, and scientific journals. The sampling method uses purposive sampling technique, using a sample of 5 research results. The results showed that Corporate Social Responsibility significantly contributes to the enhancement of a company’s financial success with multiple elements that play an important role in this relationship. Companies that are active in Corporate Social Responsibility tend to have better reporting, thus increasing transparency, reputation, and investment attractiveness that contribute positively to financial performance.
Corporate Social Responsibility, Employee Welfare and Social Return on Investment Pranata, Natasha Anjanette; Batuwael, Marcelia Adriana; Mahmud, M. Riza; Handoko, Steven Nathanael; Wicaksono, Septia; Pandin, Maria Yovita R.
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.644

Abstract

Corporate Social Responsibility (CSR) has become a major focus in the business world, as companies are not only required to achieve profits, but also contribute socially to society and the environment. This study aims to analyze the relationship between CSR implementation and community welfare on Social Return On Investment (SROI) with the case of PT Astra International Tbk during the 2020-2024 period. This research method uses a quantitative approach that utilizes secondary data from the company's sustainability report, while the data analysis is carried out with the help of SPSS. The research findings show that CSR and employee welfare partially or simultaneously have no significant influence on SROI. The study suggests that future research should increase the amount of data, determine other relevant variables, and handle multicollinearity to get more precise results.
Co-Authors - Hwihanus Arizza Zulia R.J Batuwael, Marcelia Adriana Dinda, Bahiira Albasitha Permata Handoko, Steven Nathanael Hanisa, Layla Mahmud, M. Riza Pandin, Maria Yovita R Pandin, Maria Yovita R. Pranata, Natasha Anjanette