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All Journal JURNAL BISNIS STRATEGI JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Business and Entrepreneurial Review

Purba, Yosephina Endang

Universitas Trisakti

Author-ID : 2036904

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 6 Documents Claim Missing Document

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Faktor yang menentukan corporate social responsibility pada sektor perbankan yang terdaftar di BEI Arini Giri Maryujati; Farah Margaretha Leon; Yosephina Endang Purba
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the factors that influence corporate social responsibility in banking sector companies listed on the IDX during the period 2014-2020. The data used in this study is secondary data sourced from the official website of Indonesia Stock Exchange (IDX). The research sample was selected using a purposive sampling method so that 24 companies were sampled. The novelty in this research is to use the SCV formula for CSR and the addition of the board of commissioners variable. The results show that profitability, liquidity, firm size, leverage have a positive effect on corporate social responsibility. Board size has a negative effect on corporate social responsibility. Foreign director, female director, board of commissioners size has no effect on corporate social responsibility. This shows that big profitability, liquidity, company size, leverage can encourage CSR activities and become investors' considerations. The benefits of CSR activities are an important assessment for investors to invest their capital..

Faktor-faktor yang mempengaruhi corporate social responsibility dengan kinerja keuangan sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Belinda Mora Siagian; Farah Margaretha Leon; Yosephina Endang Purba
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the factors that influence CSR with financial performance as a moderating variable in manufacturing companies listed on the IDX. The data used in this study is secondary data sourced from the annual reports and financial statements of manufacturing companies listed on the IDX during the 2015-2020 period. The research sample using purposive sampling method obtained a sample of 26 companies. The data analysis used is moderating regression analysis using Eviews 10. The results show that institutional ownership, managerial ownership and firm size have a positive and significant impact on CSR. Firm growth and debt ratio have no effect on CSR. Financial performance can moderate the direction of the positive relationship the influence of institutional ownership on CSR. Financial performance can moderate the direction of the negative relationship of managerial ownership on CSR. Financial performance cannot moderate the effect of firm growth on CSR. The results of this study provide information to management and investors where companies that have large institutional ownership can encourage CSR activities by paying attention to financial performance which can weaken the influence on CSR. Managerial ownership and large company size can encourage CSR activities by paying attention to financial performance which can strengthen the influence on CSR. In addition, improved financial performance and large institutional investors can encourage CSR activities. Declining financial performance and large managerial investors can also encourage CSR activities

Pengaruh kinerja CSR terhadap biaya utang dengan kualitas audit sebagai variabel moderasi di Indonesia Lundi Anriasa; Farah Margaretha Leon; Yosephina Endang Purba
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to examine the effect of corporate social responsibility performance on the cost of debt and audit quality as variables that can moderate the relationship between corporate social responsibility performance and the cost of debt. The control variables in this study consisted of firm size, tangbility, ROA, PBV, betarisk, dividends, and NDT. This study adds the leverage control variable as a novelty from previous research. Data collection was conducted using a purposive sampling method sourced from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) with certain criteria so that the number of samples in the study was 23 companies. Eviews 10 was used to test the hypothesis using the panel data regression analysis technique. The results of this study indicate that the performance of corporate social responsibility has a significant negative effect on the cost of debt. In addition, audit quality is able to moderate the effect of social responsibility performance on the cost of debt in a significant positive direction. The results of the control variables show that firm size, tangibility, ROA, and betarisk have a significant negative effect on the cost of debt. Meanwhile, the PBV and dividend variables have no effect on debt cost, whereas the NDT and leverage variables have a significant positive effect on debt cost.

Co-Authors Arini Giri Maryujati Belinda Mora Siagian Farah Margaretha Leon Farah Margaretha Leon Farah Margaretha Loan Kristin, Marry Leon, Farah Margaretha Lundi Anriasa Uun Fukuludin Zahrina Fajrina

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