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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Riset Terapan Akuntansi JASF (Journal of Accounting and Strategic Finance) Performance : Jurnal Bisnis dan Akuntansi Jurnal Ekonomi Pembangunan Journal of Business and Information System wacana equiliberium (jurnal pemikiran penelitian ekonomi) Abdi Kami : Jurnal Pengabdian Kepada Masyarakat AKMENIKA Darmabakti : Junal Pengabdian dan Pemberdayaan Masyarakat Indian Journal of Forensic Medicine & Toxicology Sustainable : Jurnal Akuntansi Sewagati: Jurnal Pengabdian Masyarakat Indonesia Journal of Accounting and Financial Issue
Arief Hidayatullah Khamainy
Universitas Wiraraja
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : AKMENIKA

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Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi Khamainy, Arief Hidayatullah; Laras Asih, Dessy Novitasari
AKMENIKA Vol 16, No 2 (2019)
Publisher : Universitas PGRI Yogyakarta

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Abstract

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.
Co-Authors Anik Anekawati Astri Furqani Cakranegara, Pandu Adi Dessy Novitasari Laras Asih Dina Kurniawati Febri Achmad Faraid Fitri Astuti Indrawati, Andi Lulu Amalia Nusron Mahrus Ali Maurena Ayu Afristia Mekar Meilisa Amalia Moh. Faisol Mohammad Rofik Nyoman Serikat Putra Jaya Pujiyono Rusnani Rusnani Syahril . Taufik Hidayat