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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Dhistianti Mei Rachmawantari
Fakultas Ekonomi Universitas Krisnadwipayana
Economics, Econometrics & Finance

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LIKUIDITAS, AKTIVITAS PERUSAHAAN, LEVERAGE PADA INDEKS PENGUNGKAPAN SUSTAINABILITY REPORT : BUKTI DARI PERUSAHAAN NON-KEUANGAN Dhistianti Mei Rachmawantari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 2 (2023): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i2.239

Abstract

This study aims to examine the effect of Liquidity, Company Activity and Leverage on Sustainability Reports in Non-Financial Companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 104 data. Data collection with documentation and data processing with t test, f test, and test the coefficient of determination of multiple linear regression using the classical assumption test. The results of the study show that liquidity has no effect on the Sustainability Report. Company activities have a significant positive effect on sustainability report disclosure. Leverage has no effect on Sustainability Report disclosure. Liquidity, Company Activities, and Leverage affect the Sustainability Report. As for suggestions related to this research, it is hoped that readers can develop this research and add objects from various sectors so that they can provide references to investors, potential investors, and other users for making good investment decisions. It is hoped that the company can be taken into consideration by the company to further maximize and maintain the Sustainability Report in the following year.
Pengaruh Corporate Social Responsibility dan Mekanisme Good Corporate Governance Terhadap Kinerja Perusahaan Dhistianti Mei Rachmawantari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 10 No 1 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v10i1.257

Abstract

This study aims to examine the effect of Corporate Social Responsibility and Good Corporate Governance on Company Performance in Food and Beverage Manufacturing Companies Listed on the IDX for the 2019-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 48 data. The results of the study show that Corporate Social Responsibility (CSR) influences company performance. Good Corporate Governance (GCG) has no effect on company performance. Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) have an influence on company performance.
Pengaruh Likuiditas, Struktur Aset, Profitabilitas dan Free Cashl Flowl terhadap Kebijakan Hutang Dhistianti Mei Rachmawantari
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 9 No 3 (2022): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v9i3.310

Abstract

This study aims to examine the effect of Liquidity, Asset Structure, Profitability and Free Cash Flow on Debt Policy in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX for the 2018-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 155 data. The results showed that liquidity had no effect on debt policy, asset structure had no effect on debt policy, profitability had a significant effect on debt policy, and free cash flow had a significant negative effect on debt policy.
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