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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Dara Sarra, Hustna
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Economics, Econometrics & Finance

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Journal : Dinasti International Journal of Economics, Finance

 1 
THE EFFECT OF ENVIRONMENT PERFORMANCE, COMPANY IMAGE, AND MEDIA EXPOSURE TOWARDS CSR DISCLOSURE WITH COMPANY PROFILE AS MODERATING VARIABLE Dara Sarra, Hustna; Alamsyah, Sustari
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i6.715

Abstract

It becomes highly necessary that every company has social responsibility to society and environment around in any forms of valuable contributions. However, it is believed that company itself will not expose widely regarding CSR activities provided or given for their own several logical reasons. The result of the research that has been conducted to 16 manufacturing companies shows that the environment performance, company image, and media exposure give positive and significant effects towards CSR Disclosure. On the other hand, this research shows that Company Profile variable is not suitable to take part as moderating variable. Through this essence, it is a must that every company should realize the importance of CSR Disclosure by means of delivering information in detail to stakeholders. Although the form of CSR is a kind of voluntary giving, still, the society and environment around have rights to obtain detail information regarding CSR activities which formed in CSR Disclosure.
The Effect of NPM, DPR, DER and Existed Size of the Company Towards the Income Smoothing in Manufacturing Companies Dara Sarra, Hustna; Mikrad, Mikrad
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1082

Abstract

Income smoothing is a natural thing to do by management because of fluctuations in income which are considered abnormal and sometimes not as in line as the stated plan of the company set up at the beginning. Financial reports published on the Indonesian Stock Exchange are usually always analysed by investors and potential investors as a basis for decision making, one way for investors to detect that the reports presented indicate high income smoothing values ??which can cause mistakes in decision making and harm. One way to detect the smoothing condition of the existed income is based on the index of Eckel standards of regulations. This study uses a population of 72, for 4 years in the manufacturing sector to companies used the index of Eckel standards of regulations by means of measuring the condition of smoothing of the income. The results showed that firm size had an effect on income smoothing while DER, NPM and DPR had no effect on income smoothing.
Co-Authors Alamsyah, Sustari Mikrad mikrad