Corporate Social Responsibility (CSR) merupakan tanggungjawab perusahaan tidak hanya terhadap pemiliknya atau pemegang saham saja tetapi juga terhadap para stakeholder yang terkait dan/atau terkena dampak dari keberadaan perusahaan. Tujuan penelitian ini untuk mengetahui pengaruh leverage, likuiditas, profitabilitas dan ukuran perusahaan terhadap kebijakan pengungkapan CSR pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2016. Data yang dikumpulkan dengan metode purposive sampling, diperoleh sebanyak 26 perusahaan yang menjadi sampel penelitian. Teknik analisis data menggunakan regresi linear berganda. Hasil analisis menunjukkan bahwa variabel leverage, likuiditas, profitabilitas dan ukuran perusahaan berpengaruh positif dan signifikan terhadap kebijakan CSR pada perusahaan manufakur di Bursa Efek Indonesia pada tahun 2014 – 2016. Kata kunci: Corporate Social Responsibility, leverage, likuiditas, profitabilitas dan ukuran perusahaan
This study aims to determine the important factors that can affect the capital structure of companies in the construction construction sub-sector on the Indonesia Stock Exchange (IDX). There are 3 (three) important factors that can affect the capital structure, namely: profitability, asset structure, and liquidity. This research uses purposive sampling in the method of determining the sample so that it gets 9 companies which are the samples of this study. Data used in the form of secondary data taken for 6 years in the period 2012-2017. Multiple linear regression as a data analysis technique used. The results obtained from this study are 1) variable profitability has a significant negative effect on the capital structure of the company's construction construction sub-sector on the Indonesia Stock Exchange (IDX); 2) asset structure has a negative and significant effect on the building construction sub-sector of the company on the IDX; and 3) liquidity has a significant negative effect on the capital structure of the company's construction construction sub-sector on the IDX. Keywords: capital structure, profitability, asset structure, liquidity
This study aims to analyze the effect of financial indicators, corporate governance and macroeconomic variables on financial distress in manufacturing industry companies listed on the Indonesia Stock Exchange (IDX). This research is expected to provide solutions and insight to the companies in tackling financial distress. In addition, this research is expected to enrich knowledge about the influence of financial indicators, corporate governance, macroeconomic variables on financial distress. This research is conducted using a quantitative approach. The population in this study are all manufacturing industry companies listed on the Indonesia Stock Exchange in the period of 2016-2018. The sampling technique is purposive sampling method and the final sample in this study is 136 companies. The main findings of the study show that liquidity ratio has a negative and significant effect on financial distress, leverage ratio has a positive and significant effect on financial distress, activity ratio has a negative and significant effect on financial distress and the size of the board of directors has a negative and significant effect on financial distress.
This study was conducted to examinate the effect of capital structure, dividend policy and liquidity on profitability of bank that listed on Indonesia Stock Exchange period of 2015 to 2017. This study was associative research. The population of this study were 39 companies and observed during 2015 to 2017. The sampling technique used in this study was saturated samples. Based on these techniques, 39 companies obtained as samples. This study used the secondary data from IDX. The data collection methods used in this study was non participant observation method. The researcher used multiple linear regression as the analytical technique. SPSS 20 was used to help analyze. The result of analysis can be conclude Capital Structure had significant negative effect on profitability, Dividend policy had significant positive effect on profitability and Liquidity had positive significant effect on profitability. Keywords: profitability, capital structure, dividend policy, liquidity
Purpose This study aimed to determine the relationship between the concept of competitive advantage and the value of Catur Paramitha on small and medium enterprises (SMEs) in Sarbagita. Design/methodology/approach The design of this research used a qualitative approach based on the grounded theory with explorative and phenomenological approaches. Findings The relationship of the concept of competitive advantage orientation and the value of Catur Paramitha on SMEs in Sarbagita forms the characters SMEs’ business actors, namely, first, fair competition without hurting or harming others can be avoided. Second, the emergence of business cooperation with various business characters can form a wise entrepreneurial spirit. Third, making the entrepreneur more professional in managing the business. Fourth, forming a happy attitude to help others, making cooperation. Research limitations/implications The integration of applied values of local wisdom on the concept of competitive advantage orientation in building business in SME sector in Bali as a guideline for managers and lead the business. Originality/value The originality of this research was conceptually, building the concept of competitive advantage with local wisdom in developed countries has done by many. However, the local wisdom in developed countries is very different from the local wisdom in Indonesia, especially in Bali. Not all the main characteristics of the basic concept of cultural values in developed countries are applicable and in accordance with local conditions and cultures in the context of country. In addition, the concept of competitive advantage in developed countries is often assumed to operate in a stable and predictable business environment.
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