Claim Missing Document
Check
Articles

Found 5 Documents
Search

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CORPORATE SOCIAL RESPONSIBILITY DISCLOUSURE (CSRD): STUDI PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2019 Nurcahyono nurcahyono
Dinamika Akuntansi Keuangan dan Perbankan Vol 9 No 2 (2020): Vol. 9 No. 2 2020
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to test empirically the factors that influence corporate social responsibility disclosure (CSRD). The predictor variables used are Company Size, Profitability, Dept to Equity Ratio (DER) and Net Profit Margin (NPM). The research population is manufacturing companies listed on the IDX from 2017 to 2019, the sampling method used is purposive sampling. Analysis of research data using multiple linear regression and data testing using SPSS-23 software. The research sample according to the sampling criteria is 34 companies, so that the observations are 102 firm years. The results showed that company size, profitability and NPM had a positive effect on corporate social responsibility disclosure (CSRD) and DER had a negative effect on corporate social responsibility disclosure (CSRD). Overall the independent variables used have an influence on CSRD, based on the t test the independent variable affects 33.6% while 66.4 is influenced by other variables not used in this study. The implication of this research is that CSRD can be increased by increasing company size, profitability and NMP and reducing DER. Keywords: CSRD, Company Size, Profitability, DER and NPM.
Strategi Pemasaran Produk VSAT Kuband Pada Layanan Internet dengan Pendekatan Analisa Five Porters dan Fuzzy SWOT Nurcahyono Nurcahyono; Waseso Segoro; Minarminata Vera Bakara
InComTech : Jurnal Telekomunikasi dan Komputer Vol 4, No 2 (2013)
Publisher : Department of Electrical Engineering

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/incomtech.v4i2.1130

Abstract

Penelitian ini mencoba untuk menganalisa posisi produk Kuband VSATpada pasar internet di Indonesia dengan menggunakan analisa FivePorters dan untuk menentukan pilihan strategi pengembanganpemasaran produk VSAT Kuband dengan menggunakan analisa FuzzySWOT. Obyek penelitian dilakukan pada PT. X di Indonesia denganmenggunakan data kuesioner dari tujuh responden yang memilikikompetensi di bidang VSAT Kuband. Hasil analisa menggunakan FivePorters menerangkan bahwa peluang produk VSAT Kuband cukupkompetitif dengan nilai Middle. Untuk hambatan faktor eksternalterbesar adalah ancaman dari pesaing (83%) dan ancaman produksubstitusi (57%). Hasil analisia Fuzzy SWOT menempatkan koordinatmatriks SWOT dalam posisi Threats Weakness (-0,64, -1,05) untukkondisi Pesimis, dalam posisi Strength Opportunity (1,74, 1,73) untukkondisi Kemungkinan dan dalam posisi Strength Opportunity (2,97,3,08) untuk kondisi optimis. Hasil ini menunjukkan bahwa produkVSAT Kuband berada dalam kuadran Strength Opportunity (SO). Olehkarena itu strategi pemasaran yang agresif dengan menggunakanKekuatan untuk memanfaatkan Peluang yang ada dapat diterapkan.
Pengaruh Mekanisme Good Corporate Governance, Kinerja Keuangan, dan Kualitas Audit Terhadap Ketepatan Waktu Pelaporan Keuangan: Studi Pada Perusahaan Manufaktur Nabila Tamara Gufranita; Ayu Noviani Hanum; Nurcahyono Nurcahyono
Prosiding Seminar Nasional Unimus Vol 5 (2022): Inovasi Riset dan Pengabdian Masyarakat Guna Menunjang Pencapaian Sustainable Developm
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of independent commissioners, audit committees, profitability, solvency, and audit quality on the timeliness of financial reporting in manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The population in this study are basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This research uses purposive sampling technique. The sample used in this study were 62 manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange during the period 2019-2021, so that based on the predetermined criteria, the total number of samples was 186 samples. The analysis used in this study islogistic regression analysis using SPSS version 25 as a tool for calculations. Based on the results given in this study, it shows that profitability and solvency have a negative effect on the timeliness of financial reporting while independent commissioners, audit committees and audit quality have no effect on the timeliness of financial reporting. The predictive ability of the five variables on the timeliness of financial reporting is 33.8%, while the other 66.2% comes from other variables.Keywords: independent commissioner; audit committee; profitability; solvency; and timeliness of financial reporting
Pengaruh Struktur Modal, Likuiditas, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening Anggita Qurota A’yun; Ayu Noviani Hanum; Nurcahyono Nurcahyono
Prosiding Seminar Nasional Unimus Vol 5 (2022): Inovasi Riset dan Pengabdian Masyarakat Guna Menunjang Pencapaian Sustainable Developm
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the influence of independent commissioners, capital receipts, liquidity, and company size on company value with profitability as an intervening variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The population in this study is food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. This study used purposive sampling techniques. Thesamples used in this study were 17 food and beverage companies listed on the Indonesia Stock Exchange during the 2017-2021 period, so based on predetermined criteria, the number of samples was 85 samples. The analysis used in this study is logistic regression analysis using SPSS version 25 as a calculation tool. Based on the results given in this study, it shows that capital structure and profitability have an effect on firm value, while liquidity and firm size have no effect on firm value. The predictive ability of the four variables on firm value is 50.2%, while the other 49.8% comes from other.Keywords: capital receipts, liquidity, and company size on company value with profitability as an intervening variable
Pengaruh Mekanisme Good Corporate Governance, Kinerja Keuangan, dan Struktur Modal terhadap Pengungkapan Sustainability Report Amelia Kristianingrum; Fatmasari Sukesti; Nurcahyono Nurcahyono
Prosiding Seminar Nasional Unimus Vol 5 (2022): Inovasi Riset dan Pengabdian Masyarakat Guna Menunjang Pencapaian Sustainable Developm
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of independent commissioners, audit committees, profitability, liquidity, and leverage on the disclosure of sustainability reports in manufacturing companies listed on the IndonesiaStock Exchange (IDX) in 2019-2021. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. This study uses a purposive sampling technique. The sample used in this study was 17 manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period, so based on predetermined criteria, the number of samples was 51 samples. The analysis used in thisstudy is multiple regression analysis, classical assumption test and hypothesis testing using SPSS version 25 as a calculation tool. Based on the results given in this study, it shows that profitability and liquidity have an effect on firm value, while independent commissioners, audit committees and leverage have no effect on sustainability report disclosure. The predictive ability of the four variables on the sustainability report disclosure is 33.4% while the other 66.6% comes from other variables.Keywords: independent commissioner, audit committee, profitability, liquidity, and leverage on sustainability report disclosure.