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The aim of this research is to examine the effect of Profitability projected by Return On Assets (ROA), Return On Eiquiity (ROEi) and Corporatei Social Reisponsibility (CSR) on Company Valuiei in thei food and beiveiragei suibseictor for thei 2018-2022 peiriod. Thei statistical popuilation for this reiseiarch is all food and beiveiragei suibseictor manuifactuiring companieis listeid on thei Indoneisia Stock Eixchangei in 2018-2022. Thei puirposivei sampling meithod was uiseid to seileict sampleis and 27 companieis weirei seileicteid as reiseiarch sampleis. Thei data analysis uiseid is deiscriptivei analysis followeid by classic hypotheisis teisting incluiding normality teist, muilticollineiarity teist, heiteirosceidasticity teist and auitocorreilation teist. Thei reisuilts of this reiseiarch show that profitability projeicteid by ROA, ROEi and CSR can simuiltaneiouisly (simuiltaneiouisly) influieincei company valuiei. Thei partial reiseiarch reisuilts show: (1) ROA has an eiffeict on company valuiei with a significancei leiveil of 0.031 < 0.05 (2) ROEi has no eiffeict on company valuiei, this is shown with a significancei leiveil of 0.060 > 0.05 (3) CSR as meiasuireid by CSRDI influieincei on company valuiei with a significancei leiveil of 0.048 <0.05.

Corporate Social Responsibility Disclosure (CSRD) has an important role for companies, because companies live in the midst of society. Each company has different factors that influence social responsibility disclosure even though the company is still in the same type of business. This research is intended to determine company characteristics that influence corporate social responsibility disclosure (CSRD) in the annual reports of companies in the Food and Beverage sector. The aim of this research is to find out whether company size as proxied by (SIZE), profitability as proxied by (ROA), and leverage as proxied by (DER) have an effect on CSRD. The sample used was 16 companies from 33 companies taken using purposive sampling technique. The results of this research are that there is a significant negative effect on company size, which is proxied by SIZE, on CSRD, profitability, which is proxied by ROA, and leverage, which is proxied by DER, has no effect on CSRD. And simultaneously company size, profitability and leverage influence CSRD in Food and Beverage sector companies listed on the Indonesia Stock Exchange in 2016 - 2020.

This research aims to analyze management policies and management performance on green accounting with green economy and corporate social responsibility disclosure as intervening variables. The research method uses a descriptive quantitative research design. The research data utilizes financial reports of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The population used in this study is pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. Sample selection is done using purposive sampling method, resulting in a sample of 9 pharmaceutical sub-sector companies out of a total population of 11. The statistical data processing tool in this study uses SmartPLS software with outer model analysis consisting of convergent validity, construct reliability and validity, and discriminant validity. The inner model analysis in this study is used to test the hypotheses that have been made. The results obtained in this study indicate that the hypothesis testing directly shows only the green economy significantly influences CSRD, while management policies do not have a direct effect on green accounting, green economy, CSRD, or management performance. Additionally, management performance does not affect the green economy, green accounting, or CSRD, and the green economy does not affect green accounting or CSRD. Indirect hypothesis testing results show that the green economy cannot intervene in management policies or management performance on green accounting, and CSRD cannot intervene in management policies or management performance on green accounting.

Penelitian ini bertujuan untuk mengetahui pengaruh fundamental makro,csrd mempengaruhi kinerja perusahaan dengan struktur kepemilikan, struktur modal dan opini audit sebagai variabel intervening. Populasi dalam penelitian ini adalah seluruh perusahaan infrastruktur sub sektor telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2021. Teknik analisis data dan pengujian Hipotesis menggunakan Partial Least Square dengan uji outer model dan inner model. Hasil penelitian ini membuktikan bahwa Fundamental makro tidak berpengaruh signifikan terhadap Struktur kepemilikan, Fundamental makro tidak berpengaruh signifikan terhadap kinerja perusahaan, Fundamental makro tidak berpengaruh signifikan terhadap Struktur modal, Fundamental makro tidak berpengaruh signifikan terhadap Opini audit, CSRD tidak berpengaruh signifikan terhadap Struktur kepemilikan, CSRD tidak berpengaruh signifikan terhadap Struktur  modal , CSRD tidak berpengaruh signifikan terhadap Opini audit, CSRD tidak berpengaruh signifikan terhadap Kinerja perusahaan, Struktur Kepemilikan tidak berpengaruh signifikan terhadap Kinerja perusahaan, Struktur modal terdapat pengaruh signifikan terhadap Kinerja perusahaan, Opini audit tidak berpengaruh signifikan terhadap Kinerja perusahaan

This study aims to examine the effect of audit committee characteristics on CSRD in manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019. In addition, this study also examines whether there is an effect of risk management as a mediating variable in the relationship between audit committee characteristics and CSR disclosure. This research using purposive sampling method, which result in 178 samples. The analytical tool in this research using structural equation modeling (SEM)-PLS (Partial Least Square). The results show that the characteristics of the independent audit committee, number of member meetings, financial expertise and gender diversity have a positive effect on CSRD, while the size of the audit committee has no effect on CSRD. Indirect testing shows that risk management only affects the relationship between the number of member meetings and CSRD. Meanwhile, risk management failed to become a mediator for other variables with CSRD.