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PENGARUH PENERAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN SALES REVENUE TERHADAP KINERJA KEUANGAN PERUSAHAAN BEI INDEKS SRI-KEHATI Hartono, Chelsea Aprillia; Hutabarat, Francis M; Ulyreke, James Slyvanus
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5498

Abstract

Penelitian ini menganalisis pengaruh Corporate Social Responsibility (CSR) dan pendapatan penjualan terhadap kinerja keuangan perusahaan yang diukur melalui Return on Assets (ROA). Dalam konteks bisnis modern, CSR tidak hanya berfungsi sebagai kewajiban sosial, tetapi juga sebagai alat untuk meningkatkan reputasi dan loyalitas konsumen, meskipun membutuhkan biaya yang cukup besar. Di sisi lain, pendapatan penjualan menggambarkan kemampuan perusahaan dalam menarik konsumen dan memenangkan pasar, yang berpotensi meningkatkan ROA. Penelitian ini menggunakan pendekatan kuantitatif dengan regresi linear untuk menguji pengaruh kedua variabel tersebut pada ROA. Hasilnya menunjukkan bahwa pendapatan memiliki pengaruh positif signifikan, sedangkan CSR memiliki pengaruh negatif signifikan terhadap ROA. Temuan ini diharapkan dapat menjadi acuan bagi perusahaan dalam merancang strategi untuk mencapai kinerja keuangan yang optimal.
The Effect of Inflation and Earnings Per Share On Profitability In BUMN Companies From 2019-2021 Pamungkas, Amos Haposan; Hutabarat, Francis; Ulyreke, James Slyvanus
Jurnal Ecoment Global Vol. 8 No. 3 (2023): Edisi Desember 2023
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jeg.v8i3.3748

Abstract

Abstract Investors, in general, evaluate a company's ability to generate profits based on current events, where the company's profit performance, earnings per share value and also inflation movements play an important role. BUMN is a state-owned company that has a large reach to society. The index that monitors the price performance of the best BUMN shares is the BUMN20 Index. Evaluations are carried out periodically on shares listed in the BUMN20 Index. The population in this study are companies listed on the BUMN20 Index listed on the Indonesia Stock Exchange (BEI) in 2019-2021 with a total of 20 companies. The sampling technique used, namely the purposive sampling method, is based on obtaining a sample that is able to represent the population, 60 research samples have been obtained. The variables of this research are inflation, earnings per share and profitability and will be measured using PSPP statistical software. The research results noted that there was an insignificant influence between inflation and profitability in BUMN20 index companies. Meanwhile, earnings per share were found to have a significant influence on state-owned companies from 2019-2021. The results of the F test simultaneously note that inflation and EPS have an effect on profitability.