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KINERJA TANGGUNG JAWAB SOSIAL PERUSAHAAN DAN EFISIENSI INVESTASI Idrianita Anis
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol 16, No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v16i1.4613

Beberapa tahun terakhir ini terlihat peningkatan pesat dalam tanggung jawab sosial perusahaan (CSR). Makalah ini membahas hubungan langsung dan tidak langsung antara kinerja CSR dan efisiensi investasi. Dengan menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2017, pengambilan sampel dilakukan dengan metode purposive sampling dan dianalisis dengan regresi berganda. Hasil pertama menunjukkan bahwa perusahaan dengan kinerja CSR tinggi berinvestasi dengan lebih efisien. Analisis dilanjutkan dengan membedakan dua alternatif situasi: underinvestment dan overinvestment. Berfokus pada perusahaan yang kurang berinvestasi, kami menemukan bahwa kinerja CSR meningkatkan tingkat investasi perusahaan melalui pengurangan asimetri informasi. Sebaliknya, untuk perusahaan yang berinvestasi berlebihan, kinerja CSR mengurangi kelebihan investasi melalui mitigasi masalah arus kas bebas. Secara keseluruhan, temuan ini menunjukkan peran CSR secara tidak langsung memperbaiki efisiensi investasi tingkat perusahaan dengan mengatasi masalah keagenan serta masalah asimetri informasi.Kata kunci: Tanggung Jawab Sosial Perusahaan, Efisiensi investasi, Biaya keagenan, Asimetri informasi.

TANGGUNG JAWAB LINGKUNGAN, PERTUMBUHAN DAN SIKLUS HIDUP PERUSAHAAN TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Andi Aditya Hardinto; Juniati Gunawan; Idrianita Anis
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The research examines the effect of environmental responsibility, growth and company life cycle on cash holding - This study uses secondary data in the annual report of manufacturing companies obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) , a sustainability report that can be obtained through the company's website and GRI-Database during the 2018-2020 period with a total sample of 195 samples. Multiple linear regression analysis can be concluded that environmental responsibility has a negative effect on cash holding, growth has a positive effect on cash holding and the company's life cycle in a stagnant stage has a positive effect on cash holding.

PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN KONTRAK HUTANG TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Rei Adrianto; Idrianita Anis
Jurnal Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Earning management is management action that has shape of interference in course offinancial statement compilation with a view to improve its prosperity in personal andalso company value. The thesis is being written to analyzing influence corporategovernance structure and debt covenant toward earnings management onmanufacturing companies listed in Indonesia Stock Exchange. Election Method sampleuses purposive sampling method with population is manufacturing companies thatlisted in Indonesia Stock Exchange. There are 36 samples of manufacturing companies with perception period for three years (2009 till 2011). Data processed using SPSS software for windows.

THE INFLUENCE OF RISK GOVERNANCE ON COMPANY PERFORMANCE Rina Melsyawati; Juniati Gunawan; Idrianita Anis
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5195

Banking can give an impact on the economic sector's improvement; if the banking sector is healthy, a nation's financial industry can also be regarded as beneficial. The OJK study indicates a decrease in bank credit compared to the previous year when it reached 11.7 per cent. This study aims at elucidating the empirical evidence that risky governance affects the performance of financial and banking firms. Panel data regression was used to analyze the data, and the sample consisted of banks listed on the IDX from 2017-2020. The findings of this study demonstrated that risk governance at the enterprise level, board-level control, and risk governance are affecting firm performance. The effectiveness of this research is that Management-Level RGOV tends to decrease profitability because of the additional costs related to its implementation. Financial regulators may find this a helpful result as feedback to evaluate the effectiveness of regulation and possible future improvements.

Peningkatan Motivasi dan Jiwa Entrepreneurship Menuju Kehidupan Yang Lebih Berkualitas Aspek Social Mapping Panti Sosial Bina Taruna Jaya 2 Maria Ariesta Utha; Dita Oki Berliyanti; Idrianita Anis; Debbi Andalia; Supriadi
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2022): OCTOBER 2022
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ajad.v2i2.97

Panti Sosial Bina Remaja Taruna Jaya 2 has been owned by the DKI Jakarta Provincial Government since 1999 and is a Technical Implementation Unit in fostering youth with social problems. The mission of Panti Sosial Bina Remaja Taruna Jaya 2 is to form teenagers with social problems into teenagers with good personalities through physical, psychological, mental spiritual, social and work skills development in order to realize independence and social functioning by establishing cross-sectoral coordination. For this reason, the Faculty of Economics and Business, Trisakti University, together with the DKI Jakarta Social Service and the DKI Jakarta CSR Forum, have created a partnership in overcoming the problems of youth with social problems through the development of soft skills and hard skills. and participate in providing solutions and actively participate in activities to increase motivation and shape the entrepreneurial character of social development residents.

Peningkatan Motivasi dan Jiwa Entrepreneurship Menuju Kehidupan Yang Lebih Berkualitas Aspek Social Mapping Panti Sosial Bina Taruna Jaya 2 Maria Ariesta Utha; Dita Oki Berliyanti; Idrianita Anis; Debbi Andalia; Supriadi
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2022): OCTOBER 2022
Publisher : Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ajad.v2i2.97

Panti Sosial Bina Remaja Taruna Jaya 2 has been owned by the DKI Jakarta Provincial Government since 1999 and is a Technical Implementation Unit in fostering youth with social problems. The mission of Panti Sosial Bina Remaja Taruna Jaya 2 is to form teenagers with social problems into teenagers with good personalities through physical, psychological, mental spiritual, social and work skills development in order to realize independence and social functioning by establishing cross-sectoral coordination. For this reason, the Faculty of Economics and Business, Trisakti University, together with the DKI Jakarta Social Service and the DKI Jakarta CSR Forum, have created a partnership in overcoming the problems of youth with social problems through the development of soft skills and hard skills. and participate in providing solutions and actively participate in activities to increase motivation and shape the entrepreneurial character of social development residents.

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