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All Journal Journal of Management, Economic, and Accounting Jurnal Ilmiah Ekonomi dan Manajemen
Sinaga, Eben Ezer
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Analisis Corporate Social Responsibility, Risiko, dan Corporate Governance terhadap Corporate Image (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2022-2024) Surbakti, Ari Saputra; Sihombing, Ika; Martina, Dwy Happy; Kurnia, Putri; Sinaga, Eben Ezer; Sinaga, Ester; Nasution, Dito Aditia Darma
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8131

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap corporate image dengan risiko dan corporate governance sebagai variabel mediasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Jumlah observasi sebanyak 207 pengamatan dengan menggunakan metode regresi linear berganda. Data diperoleh dari laporan keuangan dan tahunan perusahaan pada periode 2022-2024. Variabel dependen penelitian ini adalah corporate image. Variabel independen penelitian ini adalah corporate social responsibility. Variabel intervening penelitian ini adalah risiko sistematis, risiko sistematis dan corporate governance. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh negatif signifikan terhadap risiko tidak sistematis, corporate social responsibility tidak berpengaruh signifikan terhadap risiko sistematis, corporate social responsibility berpengaruh positif signifikan terhadap corporate governance, risiko tidak sistematis berpengaruh negatif signifikan terhadap corporate image, risiko sistematis tidak berpengaruh signifikan terhadap corporate image, corporate governance berpengaruh negatif signifikan terhadap corporate image, corporate social responsibility berpengaruh positif signifikan terhadap coorporate image. Variabel kontrol leverage berpengaruh negatif signifikan terhadap corporate image, serta ukuran perusahaan tidak berpengaruh signifikan terhadap corporate image
The Impact of Financial Literacy and Financial Behavior on the Financial Management of Oil Palm Farmers in Sipispis Subdistrict Sinaga, Eben Ezer; Harahap, Ramadhan; Ardian, Noni
Journal of Management, Economic, and Accounting Vol. 5 No. 3 (2026): July
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i3.1552

Abstract

This study aims to empirically examine the influence of financial literacy and financial behavior on the financial management of oil palm farmers in Sipispis Subdistrict. The background of this study is based on the phenomenon of farmers’ still-low understanding of basic financial concepts and the existence of financial behaviors that are not yet fully rational, such as the habit of mixing business finances with personal finances. The research method employed is a quantitative approach using primary data collected through the distribution of questionnaires to 97 oil palm farmer respondents in Sipispis Subdistrict. The data analysis techniques applied include classical assumption tests, multiple linear regression analysis, and hypothesis testing via the t-test (partial) and F-test (simultaneous) using SPSS software. The results of the study indicate that: (1) Financial literacy has a partial, positive, and significant effect on business financial management, meaning that increased financial knowledge will improve farmers’ ability to manage their businesses. (2) Financial behavior has a partial, positive, and significant effect on business financial management. (3) Simultaneously, financial literacy and financial behavior have a significant effect on the financial management of oil palm farmers in Sipispis Subdistrict, with a contribution (R-Square) of 61.1%. The remaining 38.9% is influenced by other variables outside the scope of this study. These results underscore the importance of enhancing financial literacy and fostering disciplined financial behavior to ensure the sustainability of farming businesses.
Co-Authors Ardian, Noni Dito Aditia Darma Nasution Harahap, Ramadhan Kurnia, Putri Martina, Dwy Happy Sihombing, Ika Sinaga, Ester Surbakti, Ari Saputra