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DETERMINANTS OF CSR DISCLOSURE MODERATED BY THE ROLE OF GOOD CORPORATE GOVERNANCE Setijaningsih, Herlin Tundjung; Kurniawan, Inneke
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.681-694

Abstract

This study aims to analyze the effect of sales growth, profitability, and tax avoidance on CSR disclosure. This study also aims to analyze whether the role of gender diversity which is part of GCG strengthen the influence of each independent variable on CSR disclosure. This study used 72 observation obtained from 18 mining companies listed on Indonesian Stock Echange for period 2016-2019. The analytical techniques used are the multiple regression analysis and moderated regression analysis (MRA) on EViews 12. Research results show that sales growth has a positive effect on CSR disclosure, while profitability and tax avoidance have no effect on CSR disclosure. In addition, gender diversity is not able to strengthen the effect of sales growth, profitability, and tax avoidance on CSR disclosure.
Faktor-Faktor Yang Mempengaruhi corporate Cash Holding Pada Perusahaan Manufaktur Di Indonesia Kurniawan, Inneke; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 1 No. 2 (2019): April 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v1i2.5009

Abstract

This study aims to examine the effect of growth opportunities, net working capital, profitability, and capital expenditures on corporate cash holding in listed manufacturing companies in Indonesian Stock Exchange period 2014-2017. This study use 54 manufacturing companies as sample in this study and also use multiple regression analysis. The results of this study indicate that profitability has a significant positive effect on corporate cash holding while growth opportunities, net working capital, and capital expenditures has a significant negative effect on corporate cash holding.