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Efek Karakteristik Dewan Terhadap CSR Disclosure Devika Febyanti; Endah Susilowati; Helmy Wahyu Sukiswo
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.9127

Abstract

Corporate Social Responsibility (CSR) disclosure is inseparable from companies whose production activities are directly related to Natural Resources (SDA). There are many factors that are considered to be able to influence CSR disclosure, one of which is the characteristics of board members (board expertise, board diversity culture, board education). This study seeks to explain how these aspects are related so that they can influence the company's CSR disclosure. Quantitative techniques are used in testing and analyzing written research using annual reports and sustainability reports of mining sector companies listed on the IDX in 2020-2022. The sampling technique in written research is purposive sampling and a sample of 17 companies was obtained. The Partial Least Square (PLS) method was applied to analyze data with the SmartPLS 3 program. The results of the research analysis prove that board expertise, board diversity culture, board education are able to influence the company's CSR disclosure.
Analysis Of Financial Ratio That Affects Financial Distress Risk Erminah Dwi Ambarwati; Helmy Wahyu Sukiswo
International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.424

Abstract

The purpose of this study is to investigate further the relationship between financial crisis and profitability, leverage, and liquidity. This article uses literature review technique as its methodology. The researcher takes secondary data sources, namely ten papers taken from Google Scholar. Financial distress can be affected in good and bad ways by liquidity, profitability, and leverage, according to the conclusion of the study. If a company has negative liquidity, it means it cannot pay its bills with its assets; if it has negative profitability, it means it cannot generate money from its operations, which can lead to worse financial conditions or even bankruptcy; and if it has negative leverage, it means it uses more of its own capital than debt to avoid problems.