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All Journal Jurnal Aplikasi Akuntansi Journal of Management and Informatics
Oktavia, Anis
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON STOCK PRICE VOLATILITY: THE MODERATING ROLE OF TAX PAYMENT AND CEO POWER Oktavia, Anis; Istiqomah, Dyah Febriantina
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.595

Abstract

This study analyzes the influence of Corporate Social Responsibility (CSR) on stock price volatility by considering the moderating effect of tax payments and CEO power. The implementation of good CSR practices helps companies to maintain stock price fluctuations. The smaller the movement or fluctuation of stock prices, the lower the level of risk due to stock uncertainty. This study was conducted using a quantitative approach. The unit of analysis is manufacturing sector companies listed on the Indonesia Stock Exchange, consisting of 107 sample companies selected through a purposive sampling method with an observation period of three years from 2021 to 2023. Data analysis was performed using moderation regression and Eviews13. The results indicate that CSR practices affect stock price volatility. In addition, it is known that the role of tax payments can moderate the effect of CSR on stock price volatility. However, CEO power did not moderate the relationship between CSR and stock price volatility. This study supports the development of manufacturing companies implementing CSR practices to maintain stock price volatility. Good CSR practices can be used from an investor perspective to assess the risk of the company's shares.
A New Theoretical Framework For Analyzing The Social And Economic Impacts Of Artifical  Intelligence Within The Digital Economy Oktavia, Anis; Wibowo, Agus
Journal of Management and Informatics Vol. 4 No. 2 (2025): August Season | JMI : Journal of Management and Informatics
Publisher : University of Science and Computer Technology

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jmi.v4i2.156

Abstract

The use of artificial intelligence (AI) in the digital economy has drastically changed business processes and public services. However, in another way, this technology further exacerbates social and economic disparities. Disadvantaged groups such as low-skilled workers, micro and small enterprises (MSMEs), and groups less accessible to digital technology are largely not equally endowed with AI technology and digital infrastructure. This research aims to establish a new theoretical framework for comprehending the social and economic impacts of AI uptake in the digital economy, particularly on vulnerable groups. Employing a qualitative case study approach, this study is literature-reviewed and document-analyzed and based on five sociological theories at its essence: Social Stratification, Social Inequality, Social and Cultural Capital, Modern Stratification, and Network Society. The results of the study show that utilization of AI works to benefit individuals or groups with digital literacy skills and technological access, while reinforcing marginalization of those with fewer resources. This situation amplifies inherent structural inequality and creates a new layer in the form of digital stratification. The conceptual framework derived from this study presents an integrated and multi-disciplinary way of comprehending the far-reaching social implications of AI implementation. Apart from identifying the potential setbacks of technological exclusion, this research is also a springboard upon which to design more equitable and inclusive AI policy. By connecting classic sociological theory to present-day digital dynamics, this research presents a new contribution in the guise of analytical tools for assessing justice and inclusion in an AI economy.
Co-Authors Agus Wibowo Dyah Febriantina Istiqomah