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M. I . Nst
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INDONESIA
Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan
Published by Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia SINERGI CENDIKIA
ISSN : -     EISSN : 28093720     DOI : https://doi.org/10.55983/inov
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Inovatif: Jurnal Ekononi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan (Inovatif: JEMABK) (E-ISSN 2809-3720) is a media publication manuscript that contains the results of the Field Research applying peer-reviewed. Manuscripts published in the Inovatif: JEMABK includes the results of scientific research original articles scientific reviews that are new, Inovatif: JEMABK) accepts manuscripts in the field of research that covers scientific fields: Economics, Islamic Economic, Management, Accounting, Taxation, Business Digital, Entrepreneurship.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol. 1 No. 5 (2022): SEPTEMBER 2022" : 2 Documents clear
Pengaruh Leverage, Ukuran Perusahaan Dan Likuiditas Terhadap Corporate Social Responsibility Disclosure Dengan Profitabilitas Sebagai Variabel Moderasi Kartika Wulandari; Yani Suryani; Ahmad Sani
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 5 (2022): SEPTEMBER 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/inov.v1i5.290

Abstract

The purpose of this study was to examine the effect of corporate social responsibility, firm size, and leverage on firm value with profitability as a moderating variable. This type of research is quantitative research with causalty approach. The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange ini 2016-2020. The sample in this study used purposive sampling which is 23 companies and the observation 5 years in a row so it counts 115. Data collection techniques in this study using documentation techniques. The data analysis technique in this study usesmultiple linear regression.The results of this study prove that corporate social responsibility has an effect on firm value, firm size and leverage have no effect on firm value, profitability can moderate the relationship of corporate social responsibility, company size and leverage to firm value in Property and Real Estate Companies Listed on the Indonesia Stock Exchange 2016-2020.
Peran Profitabilitas Guna Memperkuat Corporate Social Responsibility Disclosure Raissya Rahma Amelia; Syamsul Bahri Arifin; Rizki Filhayati Rambe
Inovatif: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital dan Kewirausahaan Vol. 1 No. 5 (2022): SEPTEMBER 2022
Publisher : Pusat Riset Manajemen Dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/inov.v1i5.291

Abstract

The purpose of this study was to determine the effect of leverage, firm size, liquidity on corporate social responsibility disclosure with profitability as a moderating variable. The approach used in this research is a quantitative approach. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study used purposive sampling totaling 52 companies. Data collection techniques in this study using documentation techniques. The data analysis technique in this study used descriptive statistical tests, classical assumption tests, moderated regression analysis, model feasibility tests, and hypothesis testing. The results of this study prove that partially leverage, firm size and liquidity have an effect on corporate social responsibility disclosure. The results of moderating regression analysis with residual equations show that profitability cannot moderate the effect of leverage, firm size and liquidity on corporate social responsibility disclosure in manufacturing companies listed in Indonesia Stock Exchange 2016-2020.

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