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All Journal Jurnal Pengabdian Masyarakat Bumi Raflesia International Journal of Trends in Accounting Research International Journal of Trends in Accounting Research
Katra Pramadeka
Universitas Muhammadiyah Bengkulu
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Corporate Social Responsibility Disclosure: A Determinant Analysis (Case Study Manufacturing Companies Listed on the Indonesia Stock Exchange) Meilaty Finthariasari; Erwin Febriansyah; Katra Pramadeka
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

This study aims to determine the effect of environmental performance, audit committee, profitability, Leverage, and company size to corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. Corporate Social Responsibility disclosure measured by CSR index based on the Global Reporting Initiative (GRI) G4. The population of this study are manufacturing company listed on Indonesian Stock Exchange in 2017-2019. Data collected by documentation method and literature study. Sampling using purposive sampling method, and obtained 18 companies in each period. Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2017-2019. The analytical method for this study uses multiple regression analysis with SPSS 16. The result of this study showed that environmental performance and company size has positive effect to CSR disclosure. Audit committee and profitability has not effect to CSR disclosure, while Leverage has negative effect to CSR disclosure.
PEMBERDAYAAN MASYARAKAT DESA PELANGKIAN MELALUI EDUKASI DAN LITERASI KEUANGAN PASAR MODAL MENUJU MASYARAKAT CERDAS BERINVESTASI Meilaty Finthariasari; Erwin Febriansyah; Katra Pramadeka
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 3 No. 1 (2020): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v3i1.763

Abstract

Permasalahan yang terjadi di desa Pelangkian adalah kurangnya pemahaman masyarakat akan investasi bodong, sehingga masyarakat ini rentan menjadi sasaran pihak-pihak yang tidak bertanggung jawab yang ingin meraup keuntungan pribadi dengan cara menipu masyarakat yang tidak paham akan investasi. Hal ini terbukti dari penuturan Kades Desa Pelangkian, bahwa masyarakat Desa ini melaporkan sempat hampir menjadi korban penipuan investasi yang menawarkan keuntungan yang menggiurkan tanpa ada resiko.Dalam rangka mendukung program pemerintah memberantas investasi bodong dan meningkatkan jumlah investasi pasar modal di Indonesia, team pengabdian masyarakat akan mengadakan sosialisasi, edukasi, dan literasi tentang investasi legal yang ada di Indonesia. Adapun sasaran untuk diadakannya kegiatan saat ini adalah masyarakat Kabupaten Kepahiang Khususnya Desa Pelangkian. Tidak hanya sebatas sosialisasi dan pemahaman materi, team juga akan memberikan pengayaan berupa praktik investasi legal yang sangat terjangkau di pasar modal dan sangat menguntungkan untuk masyarakat karena akan dapat menambah penghasilan mereka.
Corporate Social Responsibility Disclosure: A Determinant Analysis (Case Study Manufacturing Companies Listed on the Indonesia Stock Exchange) Meilaty Finthariasari; Erwin Febriansyah; Katra Pramadeka
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.058 KB)

Abstract

This study aims to determine the effect of environmental performance, audit committee, profitability, Leverage, and company size to corporate social responsibility (CSR) disclosure in companies listed on the Indonesia Stock Exchange. Corporate Social Responsibility disclosure measured by CSR index based on the Global Reporting Initiative (GRI) G4. The population of this study are manufacturing company listed on Indonesian Stock Exchange in 2017-2019. Data collected by documentation method and literature study. Sampling using purposive sampling method, and obtained 18 companies in each period. Sources of data obtained from annual reports of companies listed on Indonesia Stock Exchange in 2017-2019. The analytical method for this study uses multiple regression analysis with SPSS 16. The result of this study showed that environmental performance and company size has positive effect to CSR disclosure. Audit committee and profitability has not effect to CSR disclosure, while Leverage has negative effect to CSR disclosure.
Co-Authors Febriansyah, Erwin Meilaty Finthariasari