The Implications of Corporate Social Responsibility and Firm Performance with Reputation as Intervening Variable Empirical Study in the Manufacturing Company in Indonesia

In this research, the researcher explore thefollowing question. Can implementation of environmentalCSR and employee CSR effect to corporate reputation andrespectively lead to its firm performance? This studydiscusses CSR from CSR managers’ and/or PR managers’viewpoints by taking the sample of manufacture industrialwhich located in Indonesia.The aims of this study are to investigate: first, the effectseach of CSR dimension on corporate reputation; second, theeffects of corporate reputation on firm performance; andthird, the intervening effects of each CSR dimension on firmperformance. Empirical results support the study’s hypothesesand indicate that employee CSR and corporate reputationhave positive effects on firm performance, butenvironmental CSR have negative effect. In addition,corporate reputation partially mediate the relationshipenvironmental CSR, employee CSR with firm performance.This research was carried out to 53 manufacturing companiesin Indonesia, with the object of the research was the CSRand PR managers. This research used the method of the surveyresearch with the primary data collection that used thequestionnaire. The sample selection that was tested in thisresearch used the method purposive sampling, was chosenby 31 respondents as the sample of the research. The testingof the research hypothesis used Structural Equation Model(SEM) with the program smart PLS (Smart Partial LeastSquare) 2.0

FACTORS AFFECTING THE PROFITABILITY OF SHARIA BANKING

This study aims to examine the factors that affect the Profitability of Islamic banking, such as Corporate Governance (CG), Financing to Deposit Ratio (FDR), Non-Performing Financing (NPF), and Capital Adequacy Ratio (CAR). This research is quantitative. The type of data used in this research is secondary data. Data processing using the multiple linear regression approach. The results showed that Corporate Governance had a significant positive effect on Profitability. Financing to Deposit Ratio has a significant positive effect on Profitability. Non-Performing Financing has a significant negative effect on Profitability. Capital Adequacy Ratio has a significant positive effect on Profitability. Corporate Governance has a positive effect on the Capital Adequacy Ratio. Financing to Deposit Ratio does not have a positive effect on the Capital Adequacy Ratio. Non-Performing Financing has a significant positive effect on the Capital Adequacy Ratio. Corporate Governance does not have a positive effect on Profitability through the Capital Adequacy Ratio. Financing to Deposit Ratio has an effect on Profitability through the Capital Adequacy Ratio. Non-Performing Financing has no effect on Profitability through the Capital Adequacy Ratio. Increasing banking profits, the banking management can take measures such as keeping the NPF in a safe position, maintaining the quality of productive assets, planning and arranging credit evaluations more carefully and selectively by using the principle of prudence

Earnings Management and Characteristics of Female Directors: The Case of Building Construction Company

Purpose: Financial performance is the main standard in a company. This study aims to analyze the influence of Characteristics of Female Directors which investigates the relationship between the presence of female directors on corporate boards and management earnings, with a special focus on the specific attributes of female directors on financial performance and analyzing earnings management on financial performance.   Theoretical framework:  Gender Diversity, Director Affiliation, Director Characteristics, female directors and earnings management as independent variables, while financial performance with ROA as the dependent variable.   Design/methodology/approach:   The control variable are ROE, leverage, directors, block owners, family dummy, and size board. Earnings management is measured by Discretionary Accruals Net Profit - Cash and Cash Equivalents/Total Assets t-1) and financial performance using ROA (Return On Assets). The data used in this research is secondary data. The total population used in this study were 17 building construction sub-sector companies listed on the Indonesia Stock Exchange. The data collection technique in this study was purposive sampling and data were obtained from 8 companies. The analytical method uses the classical assumption test, multiple linear regression test, test the coefficient of determination, and test the hypothesis.   Findings: Based on the results of the study it can be concluded that the presence of female directors on company boards is not related to profit management. Similar results were obtained for the percentage of female directors with certain attributes such as busyness, expertise professionals, and audit committee membership. Surprisingly, the results show that there is a negative (positive) relationship between the percentage of affiliated (unaffiliated) female directors with controlling business groups and management profit. Simultaneously significant effect on ROA. Partially, Gender Diversity, Director Affiliation, Director Characteristics, female directors and earnings management each have an effect on ROA.   Research, Practical & Social implications:   In further research, in order to conduct a broader research with other objects. The research is expected to be used for all companies.   Originality/value:  The authors declare no potential conflicts of interest with respect to the research, authorship, and publication of this article

Four possible rewards (or punishments) for innovation – their effect on the employee

A manager’s attitude to innovation affects an employee’s job satisfaction, and consequently their individual performance. The authors survey employees of Indonesia Stock Exchange-listed companies. Our results confirm that individual performance depends on job satisfaction. However, job satisfaction is not fully contingent on the reward system, or the JRI, or the manager’s attitude. Performance is much affected by other factors, such as stress at work, tension at home, and unrest in the community

The Influence of Profitability and Liquidity on Company Value with Capital Structure as Moderating Variables

This study aims to examine the effect of profitability and liquidity on company value with capital structure as a moderating variable. Company value is essential to know because it reflects growth and performance. The object of this research is pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019. because the 2015-2035 National Industrial Development Master Plan states the pharmaceutical and pharmaceutical ingredients industry is one of the mainstay manufacturing sectors that get development priority because it plays a significant role as the main driver of the national economy. This quantitative research is included in associative research to obtain information about the influence or relationship between two or more variables. The results of study shows that one company that has just been listed on the IDX from 2018 so that it becomes a deduction in the sample used

Do internal control and information systems drive sustainable rural development in Indonesia?

This quantitative study investigates the nexus between internal control, information system implementation, good governance, village performance accountability, and sustainable rural development in a specific geographic area. The research reveals a positive and substantial correlation between internal control and village performance accountability, with effective mechanisms enhancing accountability. Likewise, applying information systems positively correlates with village performance accountability, improving transparency and efficiency. Both internal control and information system application significantly impact sustainable rural development, contributing to improved resource management and decision-making at the village level. The study underscores the importance of reinforcing internal control practices, promoting information technology adoption, and fostering village performance accountability for advancing sustainable rural development. However, limitations, such as a small sample size and geographic focus, may affect generalizability. Future research should address these limitations by expanding the sample size and employing diverse data collection methods to enhance understanding of these relationships