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All Journal Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak
Taufiq, Muuchamad
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Economics, Econometrics & Finance

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Kedudukan Hukum Corporate Social Responsibility pada BUMD berdasar Undang-Undang RI Nomor 40 Tahun 2007 Taufiq, Muuchamad
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 1 (2019): Juni 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.574 KB) | DOI: 10.30741/adv.v3i1.437

Abstract

This study aims to study, analyze, find the philosophical meaning of Corporate Social Responsibility (CSR). On the other hand this study aims to find out, explain the legal position of Corporate Social Responsibility in Regionally Owned Enterprises (BUMD). Law Number 40 of 2007 concerning Limited Liability Companies (UUPT) has provided guidance that there is a corporate social responsibility to its environment. However, the UUPT does not contain clear sanctions so that its nature is not imperative and the target object is a company in the form of PT which is engaged in mining. Corporate Social Responsibility, which is defined as social and environmental responsibility, is a corporate obligation that is budgeted and counted as a company expense which is carried out with due regard to propriety and fairness. The research method used is the normative juridical approach. The object of the research is all the laws and regulations related to Corporate Social Responsibility and BUMD. Data collection techniques in this study, carried out by means of Library research. Furthermore, this research is expected to contribute to the development of the study of legal science, especially business law so that it can be a reference for similar research and further research.
Corporate Social Responsibility Dalam Value Perusahaan Dengan Profitabilitas Dan Ukuran Perusahaan Sebagai Variabel Moderating Taufiq, Muuchamad
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.756 KB) | DOI: 10.30741/assets.v3i1.368

Abstract

This study aims to determine whether the Corporate Social Responsibility affect the value of the company to profitability and the size of the company as variable moderang. This study is based on the theory that the rise and fall in value is influenced by the reporting company's Corporate Social Responsibility towards the public and variable proritabilitas well as the size of company that is considered capable of affecting the value of the company as Corporate Social Responsibility reporting to company value decreases and increases. This research is a quantitative research in the form of hypothesis testing. The method used in this research is descriptive statistical methods, this study uses an external data source with secondary data obtained from the financial statements issued by companies listed on the Indonesian Stock Exchange (BEI),. The test in doing this research is the analysis of test data and test hypotheses and test the significance of studies using multiple linear regression. The results showed Corporate Social Responsibility positive effect on firm value with significance 0.012. Profitability as a moderating variable 1 does affect the Corporate Social Responsibility and the value of the company the significance value of 0.048. The size of the company as a moderating variable 2 is considered a positive influence on Corporate Social Responsibility and the value of the company with a significance value of 0.049. This research is consistent with prior research as explained in the discussion.
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