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The Effect of Corporate Social Responsibility, Intellectual Capital, and Firm Size on Company Financial Performance (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019–2021) Lovinza; Wiralestari; Rahayu
International Journal of Integrative Sciences Vol. 2 No. 7 (2023): July 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i7.4830

Abstract

The purpose of this research is to examine the impact of corporate social responsibility, intellectual capital, and firm size on corporate financial performance. Which is measured by return on Assets (ROA). This research is a form of quantitative research. Secondary data gathered from www.idx.co.id and the company's website is used. This study's population consists of manufacturing businesses registered on the Indonesia Stock Exchange in 2019-2021. While the sample of this study was determined using purposive sampling, so that a total of 183 data points could be processed. The analysis method used is multiple linear regression analysis using SPSS version 25. According to the findings of this study, corporate social responsibility has no influence on the financial performance of a business. This indicates that the high and low disclosure of corporate social responsibility has no influence on the corporate financial performance. While intellectual capital and firm size have an impact on the corporate financial performance
The Effect of Business Capital, Financial Literacy and Social Media Usage on The Business Performance of Micro, Small and Medium Enterprises (Case Study of MSME Actors in the Culinary Sector in Jambi City) Jihan Fadhilah; Enggar Diah Puspa Arum; Wiralestari
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7576

Abstract

The aim of the study is to evaluate and analyze the effect of business capital, financial literacy and social media usage on the performance of micro, small and medium enterprises culinary sector in Jambi City. Primary data collection in this quantitative research was carried out through distributing questionnaires. The sampling technique uses Stratified Random Sampling with the Proportional Stratified Sampling method. The population and sample in this study amounted to 100 respondents who were MSME actors in the culinary sector in Jambi City. The data analysis method uses PLS with the SmartPLS 3.0 software. The findings in this research are that business capital and business performance are not correlated. Meanwhile, the variables financial literacy and social media usage have a correlation with business performance
Pengaruh Determinan Minat Mahasiswa Mengikuti Program Brevet Pajak dan Dampaknya Terhadap Pemilihan Karir di Bidang Perpajakan: Studi Empiris pada Mahasiswa Akuntansi Universitas Jambi Yana Velindi Simarmata; Wiwik Tiswiyanti; Wiralestari
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.370

Abstract

This study aims to analyze and find empirical evidence regarding the determinants that influence students' interest in participating in the tax brevet program and its impact on career choices in the field of taxation. This research is a questionnaire-based study, which is a quantitative method using primary data. The population in this study consists of Accounting students from Jambi University, specifically those from the 2019, 2020, and 2021 cohorts, totaling 514 students. The sampling technique used is purposive sampling with the Slovin formula to determine the sample size. The sample used consisted of 175 respondents obtained through the distribution of online questionnaires. Based on data processing using PLS, it was found that motivation and financial rewards influence accounting students' interest. Similarly, students' interest in participating in the tax brevet program has an impact on their career choices in the field of taxation. Meanwhile, the social environment and education costs do not influence students' interest in participating in the tax brevet program