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All Journal Jurnal Informatika Ekonomi Bisnis Jurnal Point Equilibrium Manajemen dan Akuntansi
Multama, Ilham
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Economics, Econometrics & Finance

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The Impact Profitability, Leverage and Firm Size on Disclousure of Corporate Social Responsibility Sulastri; Arivetullatif; Multama, Ilham
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.936 KB) | DOI: 10.37034/infeb.v5i1.197

Abstract

This study aims to determine the effect of profitability, leverage and company size on the disclosure of corporate social responsibility. The independent variables in this study are profitability, leverage and firm size, while the dependent variable is corporate social responsibility. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2018 2021. The data used in this study are annual report data and a quantitative approach. The sampling method used purposive sampling method. The analytical method used in this study used multiple linear regression analysis with the help of SPSS (Statistical Product and Services Solutions) version 25. The number of samples in this study were 36 observations in 9 companies observed for 4 years. The results of this study indicate that profitability, leverage and company size have no effect on corporate social responsibility. Taken together, the same profitability, leverage and company size do not affect the disclosure of corporate social responsibility.
PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN, PEMANFAATAN TEKNOLOGI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PARIAMAN Fikri, Ahmad; Multama, Ilham; Wahyuni EDT, Risa; Bur, Suhatri
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (2024): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v6i2.372

Abstract

The purpose of this study is to analyze the effect of the implementation of financial management information systems, technology utilization and internal control on the quality of financial reports in the Pariaman City Government. Good financial report quality is very important for transparency and accountability in public financial management. This study uses variables of financial management information systems, technology utilization and internal control which are carried out to test their effect on the quality of financial reports of the Pariaman City Government. The process of data collection and sample determination uses the purposive sampling method, so that it is produced that by using this method 60 analysis samples are obtained consisting of 30 government agencies related to the OPD. The analysis method used is statistical analysis and is supported by using SPSS version 29. The statistical analysis method used is a descriptive analysis model and multiple linear regression analysis methods. The SIPD and Technology Utilization variables are tested partially which states that this variable has a significant effect on the Quality of Financial Reports while the Internal Control variable is tested partially which states that this variable does not affect the Quality of Financial Reports of the Pariaman City Government. Simultaneously, all independent variables, namely the financial management information system, technology utilization and internal control, have a joint effect on the quality of the Pariaman City Government's financial reports. The influence of the independent variable is 0.314 or 31.4% which can be seen in the value in this study.
Co-Authors Ahmad Fikri Arivetullatif Bur, Suhatri RISA WAHYUNI EDT SULASTRI