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All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam Jurnal Akuntansi dan Perpajakan Jurnal Dinamika Ekonomi dan Bisnis Journal of Dedicators Community Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Management and Entrepreneurship Research EKSYA: Jurnal Ekonomi Syariah Jurnal Rekognisi Akuntansi (JRA) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Ilmiah Cano Ekonomos Jurnal Rekognisi Ekonomi Islam (JREI)
Aminnudin, Moch.
Fakultas Ekonomi Dan Bisnis Unisnu Jepara
Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mechanical Engineering Public Health Social Sciences

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Journal : Jurnal Rekognisi Akuntansi (JRA)

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The Effect Of Profitability, Leverage, Company Size and Company Age On Corporate Social Responsibility (CSR) Disclosures (Empirical Study of Mining Companies Listed on the IDX in 2018-2020) Siti Aliyah; Moch Aminnudin; Rosa Maulidyah Santi
Jurnal Rekognisi Akuntansi Vol. 6 No. 2 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v6i2.436

Abstract

This study uses a quantitative type of research. The type of data used in this study is secondary data, namely data obtained indirectly through intermediary media (obtained and recorded by other parties). The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 and the sample was taken using a purposive sampling technique which was selected based on predetermined criteria. The method used in this research is multiple linear regression analysis method. The results in the study show that profitability has a possitive significant effect on the disclosure of Corporate Social Responsibility (CSR), Leverage has no effect on the disclosure Corporate Social Responsibility (CSR), Company Size has no effect on the disclosure Corporate Social Responsibility (CSR), and Company Age has a possitive significant effect on the disclosure Corporate Social Responsibility (CSR)
Pengaruh Leverage, Profitabilitas, Dan Arus Kas Operasi Terhadap Earning Per Share Pada Perusahaan Property dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 solikhul hidayat; Dian Mutia Maryani; Moch Aminnudin
Jurnal Rekognisi Akuntansi Vol. 7 No. 1 (2023): Jurnal Rekognisi Akuntansi Vol 7 No 1 Maret 2023
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jra.v7i1.483

Abstract

This study aims to determine how much earning per share or earnings per share given by the company which is calculated from the leverage, profitability and operating cash flow. This study uses three independent variables consisting of leverage, profitability and operating cash flow and the dependent variable, namely earnings per share. This type of research is quantitative research. The population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling technique used was purposive sampling method and the data analysis method used was the classical assumption test, hypothesis test and multiple linear regression using the SPSS 25 assistance program.The results showed that the profitability had a positive and significant effect on earnings per share. Meanwhile, leverage and operating cash flow have no effect on earnings per share
Co-Authors Aida Nahar Ali Ali Aliyah, Siti ANWARUSSAID Dian Mutia Maryani Edi Susilo Eko Nur Fuad Faif Nafif Hamdi Sari Maryoni Hamdi Sari Maryoni Izzatur Rohmatun Na’imah Jumaiyah, Jumaiyah Linka Rahma Suci MAHMUDATUS SA'DIYAH Novia Goning Larasati Pratiwi Puspaningsih Risti Rahayu Pangestuti Rosa Maulidyah Santi Sadiyah, Mahmudatus Siska Andriani Solikhul Hidayat Subadriyah, Subadriyah