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All Journal JAB (Jurnal Akuntansi dan Bisnis) Journal of Accounting Inquiry
Rasyid, Dwiyan Al
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis Of The Influence Of Company Size, Economic Performance, Leverage, And Foreign Ownership On Corporate Social Responsibility Disclosure Rasyid, Dwiyan Al
Journal of Accounting Inquiry Vol. 1 No. 2 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2022.1.2.130-143

Abstract

Purpose: This research aims to analyze the relationship between leverage, profitability, and foreign ownership on the disclosure of Corporate Social Responsibility in the mining sector listed on the Indonesia Stock Exchange (IDX). This study was conducted because, nowadays, companies globally are not only oriented toward high performance profits, but also towards social and environmental issues. Methodology: The population of this research was 114 mining companies listed on the IDX during 2013-2015, with purposive sampling techniques resulting in 87 mining companies. Multiple linear regression analysis was used to determine the effect of independent variables (company size, economic performance, leverage, and foreign ownership) on the dependent variable of Corporate Social Responsibility. The Corporate Social Responsibility index was measured using indicators disclosed by companies with the number of indicators set out in the G4 by the Global Reporting Initiative (GRI). Company size was determined by the amount of assets, Economic Performance was defined by return on assets (ROA), leverage was defined by the debt-to-asset ratio (DAR), and Foreign Ownership was defined by the amount of foreign ownership divided by the number of outstanding shares. Findings: The results of this research show that Company Size, Economic Performance, and Foreign Ownership influence the disclosure of Corporate Social Responsibility, in contrast, Leverage does not influence the disclosure of Corporate Social Responsibility. Novelty: This research uses a more comprehensive measurement standard for CSR disclosure than previous research, which used the G3 version 3.0 standard with 79 disclosure items. In this research, the G4 version 4.0 standard released by the Global Reporting Initiative (GRI) is used, which has 91 disclosure items Keywords: Corporate Social Responsibility, Company Size, Economic Performance, Leverage, and Foreign Ownership.
PREDIKSI KEBANGKRUTAN PT ARGO PANTES TBK SEBELUM DAN SESUDAH PANDEMI COVID-19 MENGGUNAKAN ALTMAN Z-SCORE (STUDI PADA INDUSTRI MANUFAKTUR SUBSEKTOR TEKSTIL DAN GARMEN DI INDONESIA) Rasyid, Dwiyan Al
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.794

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat risiko kebangkrutan PT Argo Pantes Tbk sebelum dan sesudah pandemi COVID-19 dengan menggunakan model Altman Z-Score. Penelitian dilakukan secara kuantitatif dengan pendekatan studi kasus, menggunakan data laporan keuangan perusahaan selama periode 2017 hingga 2024. Model Altman Z-Score digunakan untuk mengukur kondisi keuangan perusahaan berdasarkan lima rasio keuangan utama, yaitu likuiditas, akumulasi laba ditahan, efisiensi operasional, struktur modal, dan efektivitas penggunaan aset. Hasil penelitian menunjukkan bahwa selama delapan tahun berturut-turut, nilai Z-Score PT Argo Pantes Tbk secara konsisten berada di bawah ambang batas 1,81, yang mengindikasikan kondisi distress zone dan tingginya risiko kebangkrutan. Nilai Z-Score terendah terjadi pada tahun 2020, bertepatan dengan awal pandemi, yaitu sebesar –2,57. Temuan ini mengindikasikan bahwa kondisi keuangan perusahaan bersifat struktural dan bukan semata-mata akibat pandemi. Faktor utama yang menyebabkan rendahnya Z-Score antara lain modal kerja negatif, akumulasi rugi ditahan, serta rendahnya efisiensi operasional dan efektivitas penggunaan aset. Penelitian ini memberikan kontribusi terhadap pemahaman mengenai ketahanan keuangan perusahaan manufaktur tekstil di tengah ketidakpastian ekonomi, serta merekomendasikan perlunya strategi restrukturisasi keuangan dan operasional secara komprehensif. Penelitian selanjutnya diharapkan dapat memperluas cakupan objek dan membandingkan dengan model prediktif lainnya untuk validasi lebih lanjut
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