THE EFFECT OF CORPORATE SOCIAL PERFORMANCE ON FINANCIAL PERFORMANCE WITH FIRM SIZE AS A CONTROL VARIABLE

Purpose: The purpose of this study is to examine whether the variables of social performance and corporate financial performance affect each other. Methodology: The research has used quantitative methods, namely, regression testing, in the form of descriptive statistics and multiple regression analysis. The data obtained in this research are analyzed by using the Statistical Product and Service Solutions (SPSS) program, version 22. In order to answer the study objectives, the researcher analyzes the mining companies listed on the Indonesian Stock Exchange (IDX). Results: The results of this study indicate that social performance has a significant positive effect on corporate financial performance; this is as per good management theory. Furthermore, it was found that financial performance has a significant positive effect on corporate social performance; this is as per slack resources theory. Implication: This study implies that social performance can help firms to improve social performance. Hence, a firm should consider depositing its profitability to increase social performance that may lead to the improvement of firm performance

PENGARUH AKSI KORPORASI, EARNING VOLATILITY, DAN NILAI TUKAR TERHADAP STABILITAS HARGA SAHAM DI ERA PANDEMI COVID-19

This study aims to analyze the factors that affect stock price stability as proxied by the volatility of stock prices in the era of pandemic Covid-19. This research examines empirically by using the independent variable of corporate action which is proxied by dividend policy, earning volatility, and exchange rate. Meanwhile, the dependent variable in this study is stock price stability as proxied by stock price volatility. The sample used in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) for the period January-September 2020 with the purposive sampling method. The population used is 165 companies and a sample of 55 companies. The type of data used is secondary data, and data analysis uses descriptive statistics, classic assumption tests, multiple regression analysis, and hypothesis testing with SPSS 26.0 software. The results of this study indicate that the variable earnings volatility and exchange rates have no effect on stock price stability as proxied by stock price volatility, meanwhile corporate action proxied by dividend policy affects stock price stability as proxied by stock price volatility

Pengaruh Sistem Informasi Akuntansi Terhadap Kinerja Karyawan Pada Lembaga Keuangan Mikro di Lampung Selatan

Adapun tujuan dari dibuatnya jurnal penelitian ini adalah untuk mengetahui pengaruh sistem informasi akuntansi terhadap kinerja pegawai pada Lembaga Keuangan Mikro di Lampung Selatan di tengah pandemi Covid-19. Metode yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Sampelnya adalah karyawan yang bekerja pada bagian/divisi sistem informasi akuntansi di 14 LKM tersebut. Hasil dari penelitian ini berdasarkan pertanyaan dari kuisoner antara lain; variabel terikat dalam penelitian ini adalah kinerja karyawan (y) dan variabel bebas dalam penelitian ini adalah sistem informasi akuntansi (x). Metode Analisis Data dengan program SEM dengan pendekatan partial least square (PLS) dan uji validitas, uji reliabilitas dan uji hipotesis. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi pengaruh signifikan terhadap kinerja karyawan pada lembaga keuangan mikro di lampung selata

PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI DI INDONESIA

The purpose of this study is to compare the financial performance of the provincial governments in Java and Sumatra in the 2014-2017 period and to determine the differences in the financial performance of the provincial governments in Java and Sumatra in the 2014- 2017 period.The research method used is quantitative research methods. The population in this study is the report of the Realization of Regional Government Revenue and Expenditures of Provincial Governments in Indonesia in 2014-2017. The sample selection uses a purposive sampling technique that is sampling taking into account certain characteristics and criteria.The results of this study are based on the results of descriptive analysis in mind that the financial performance of provinces in Java is better than provinces in Sumatra. While the results of different tests show that there is no significant difference in the financial performance of the provincial governments in Java and Sumatra because it shows a significance value of more than 0.05

Pengaruh penerapan material flow cost accounting terhadap green accounting dan financial performance

The purpose of this study is to test and determine the application of Material Flow Cost Accounting in improving green accounting. Furthermore, this study aims to examine whether Material Flow Cost Accounting has an impact on a company's profitability. The research topic used in this study is the basic materials and chemical industry companies listed on the Indonesian Stock Exchange (IDX) during the period 2018-2020. The data used are from the company's annual report. Features descriptive statistical tests, linear regression, and R-squared tests. The results show that the application of Material Flow Cost Accounting (MFCA) has a significant impact on green accounting, while the research results related to the application of Material Flow Cost Accounting (MFCA) has a significant impact on improving financial performance. Return on Assets (ROA) proxy for industrial companies. Basic materials and chemicals listed on the Indonesian Stock Exchange. Because Material Flow Cost Accounting helps provide information on the flow of raw materials, energy, and factories, it is easier to identify material waste, facilitate optimal allocation of environmental funds, and increase operational awareness. Managers are aware of the costs associated with wasted materials and can identify opportunities to increase the efficiency of material usage and improve the company's financial performance

Pengaruh Financial Distress Terhadap Nilai Perusahaan Sebelum Dan Saat Pandemi Covid-19 (Studi Pada Perusahaan Property dan Real Estate)

Indonesia adalah salah satu negara yang mengalami dampak pandemi Covid-19. Hal tersebut mengakibatkan beberapa sektor mengalami penurunan pendapatan. Salah satunya yaitu berdampak pada sektor  properti dan real estate . Penelitian ini bertujuan untuk menganalisis pengaruh financial distress terhadap nilai perusahaan sebelum dan saat pandemi Covid-19. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia tahun 2019 dan 2020 dengan sampel sebanyak 58 perusahaan. Analisis data dalam penelitian ini dilakukan dengan menggunakan regresi linier berganda. Berdasarkan hasil uji regresi linier berganda pada penelitian ini menujukkan bahwafinancial distress berpengaruh negatif signifikan terhadap nilai perusahaan saat Covid-19. Sementara itu, financial distress tidak berpengaruh signifikan terhadap nilai perusahaan sebelum Covid-19. Kata kunci : Covid-19, N ilai perusahaan, F financial distressIndonesia merupakan salah satu negara yang terkena dampak pandemi Covid-19. Hal ini mengakibatkan beberapa sektor mengalami penurunan pendapatan. Salah satu sektor yang terdampak adalah sektor properti dan real estate. Penelitian ini bertujuan untuk menganalisis dampak financial distress terhadap nilai perusahaan sebelum dan selama pandemi Covid-19. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019 dan 2020 dengan sampel sebanyak 58 perusahaan. Analisis data dalam penelitian ini dilakukan dengan menggunakan regresi linier berganda. Hasil uji regresi linier berganda pada penelitian ini menunjukkan bahwa financial distress berpengaruh negatif signifikan terhadap nilai perusahaan selama masa Covid-19. Sementara itu, financial distress tidak berpengaruh signifikan terhadap nilai perusahaan sebelum Covid-19. Kata kunci: Covid-19, F nilai IRM , F distress inancia

PENGARUH KINERJA KEUANGAN TERHADAP TINGKAT BAGI HASIL SIMPANAN MUDHARABAH BANK SYARIAH : SURVEI PADA BANK MUAMALAT INDONESIA TBK

The objective of this research is to know financial performance the relationship Bank syariah to deposit sharing holder level of mudharabah by using Bank Muamalat Indonesia as research object. Other objective is as one of the study medium banking of Bank Syariah specially and Syariah economics in general.The test in this research uses deposit sharing holder level of mudharabah as dependent variable and financial ratio those are ROA, ROE, FDR, GWM, BOPO, NIM and CAR as its variable. This ratios is as financial ratio which used consistently by Bureau Research of Infobank in assessing and rating banking of national. Data which is used in this research is annual financial statement of publication of PT Bank Muamalat Indonesia Tbk for year 1999-2003 which made no difference in intropolation data.By using analyzer of SPSS 11.0 for windows model multiple linear regression, equation of new regression get away classic assumption test if ROE variable and of GWM released from equation because the happening of multicolinerity. Result of this test can be concluded that 90.1% variance of variable amount Sharing Holder can be explained by variance from is tyhe fifth of independent variable, while 9.9% other explained by other variable outside that used model. Then, assess of constant © 16.556 with significant level 0.000 indicating that there is free variable which included into model and individually that have influenced of significant in explaining variable of Sharing Holder.F-Test conducted, that has proved that significant level is 0.000 the fifth of independent variable by together have correlation which are positive and significant toward deposit sharing holder level of mudharabah. But F-Test by parsial show only BOPO variable and NIM owning positive correlation and significant toward deposit sharing holder level of mudharabah with R each 0.55 and 0.616, while ROA, FDR variable, and CAR do not significant to deposit sharing holder level of mudharabah with value of significant each 0.950, 0.300, and 0.179

THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY

This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management.  This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings qualit

PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA MASA PANDEMI COVID-19 (STUDI EMPIRIS PADA PERUSAHAAN JASA SUB SEKTOR RESTORAN, HOTEL, DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA)

The purpose of this study is to analyze the impact of financial distress and leverage on the conservatism of accounting. Samples of this survey are Hotels, Restaurants and Tourism sub-sectors listed on the Indonesian Stock Exchange during the covid-19 period.Using a  purposive sampling method, the sample for this study comprised a sample of 32 hotels, restaurants, and tourism subsectors. The explanatory variables used in this study were accounting conservatism, financial distress, leverage, and profitability as control variables. In this study, we test using the Statistical Product and Service Solution (SPSS) analytical tools and data. The analysis in this study uses multiple linear regression analysis. The results of this study show that financial distress does not affect accounting conservatism and leverage does not affect accounting conservatism. Variables of the combination of financial distress and leverage  have a significant impact on accounting conservatism