scholarly journals Determinant Factors Effect Environmental Disclosure and Firm Value at Mining Companies listed Indonesia Stock Exchange

2018 ◽  
Vol 68 ◽  
pp. 03015
Author(s):  
Luk Luk Fuadah ◽  
Kencana Dewi ◽  
Anton Arisman
Keyword(s):  
Firm Value ◽  
Audit Committee ◽  
Banking Sector ◽  
Annual Report ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Future Research ◽  
Environmental Disclosure ◽  
Board Size ◽  
Mining Companies

The study aim is to examine the effect from board size, board independende, audit committee, woman on board to firm value through environmental disclosure as a mediating variable. Agency theory and stakeholder theory use in this study. The sample in this study is all mining companies listing on the Indonesian Stock Exchange. Data is the 2013-2017 from the annual report. The result shows board size and board independence to environmental disclosure not significant. However, the audit committee, woman on board effect to environmental disclosure shows significant results. This is similar to the relationship between environmental disclosure and firm value shows a positive and significant result. The limitation in this study is just use sample from mining companies, and also only use annual report Future research can do this study use other type companies such as banking sector, manufacturing sector and use other report such as sustainability reporting.

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP DISCRETIONARY ACCRUALS PADA EMITEN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA

2017 ◽  
Vol 17 (1) ◽  
pp. 23
Author(s):  
Makhdalena Makhdalena
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Board Of Directors ◽  
Audit Committee ◽  
Banking Sector ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Discretionary Accruals

In the late 2000s, the bankruptcy of giant corporations was due to accounting manipulation or called as discretionary accruals, has made accounting experts increasing attention to corporate governance that consist of (1) board of directors and (2) audit committee. This study purposes to obtain clarity empirical from the influence of its corporate governance to discretionary accruals. The population of this research is the banking sector companies listed on the Indonesia Stock Exchange as many as 31 companies and has been scrutinized. Mean while, the collection of data method use secondary data which obtained through each company’s annual report and whereas the data anlysis method uses path analysis with SPSS. As a reseach result, this study found influences of corporate governance, that are (1) board of directors and (2) audit committee on discretionary accruals either simultaneously or partially in the banking sector companies listed on the Indonesia Stock Exchange has proven to be exist and working effectively.

scholarly journals EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES

2021 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Erlangga Suryarahman ◽  
Huda Trihatmoko
Keyword(s):  
Regression Analysis ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The Other ◽  
Environmental Disclosure ◽  
Board Size ◽  
Mining Companies ◽  
Environmental Disclosures

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to obtain empirical evidence about the influence of environmental performance, board size of commissioners, independent commissioners, and the board of commissioners meetings on environmental disclosure. The sample of this study was 81 mining companies participating in PROPER which were listed on the Indonesia Stock Exchange during the 2014-2018 period. Environmental disclosure was assessed with GRI-4 guidelines and data were analyzed using multiple linear regression analysis. The results of this study indicate that environmental performance and independent commissioners have no effect on environmental disclosure, on the other hand, the board size of commissioners and the board of commissioners meeting have an effect on environmental disclosure.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p>Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh kinerja lingkungan, ukuran dewan komisaris, komisaris independen dan rapat dewan komisaris terhadap pengungkapan lingkungan. Sampel penelitian ini sebanyak 81 perusahaan pertambangan peserta PROPER yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Pengungkapan lingkungan dinilai dengan pedoman GRI-4 dan data dianalisis menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kinerja lingkungan dan komisaris independen tidak berpengaruh terhadap pengungkapan lingkungan, disisi lain ukuran dewan komisaris dan rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan.</p>

DAMPAK CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LINGKUNGAN

2019 ◽  
Vol 14 (2) ◽  
pp. 67
Author(s):  
Dewi Kusuma Wardani ◽  
Sutri Haryani
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Environmental Disclosure ◽  
Board Size ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Size Number ◽  
Analysis Technique

This study aims to determine the effect of good corporate governance (GCG) proxied through the proportion of independent board of commissioners, the size of the board of commissioners, the number of board meetings, and the size of the audit committee to the environmental disclosure. This research is causality. The population in this study is manufacturing companies listed on the Stock Exchange and included in PROPER 2012 until 2016. The sample in this study is determined based on purposive sampling and produce a sample of 10 sample companies. Data analysis technique used is multiple linear regression analysis.The results of multiple regression tests indicate that corporate governance (GCG) proxied through the proportion of independent commissioners, board size, number of board meetings, and the size of the audit committee, simultaneously affect the environmental disclosure. The independent variables influenced 61.4% of the dependent variable, while the rest influenced by other factors outside the study. Partially, the proportion of independent commissioners influences the environmental disclosure. The size of the board of commissioners has no effect on the disclosure of the environment. The number of board of commissioners meeting the effect on the disclosure of the environment. The size of the audit committee did not affect the disclosure of the environment.Keywords: Corporate Governance (GCG), proportion of independent commissioners, board size, number of board of commissioners meeting, audit committee size, environmental disclosure. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit terhadap pengungkapan lingkungan. Penelitian ini bersifat kausalitas. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dan termasuk dalam PROPER tahun 2012 sampai dengan 2016. Sampel dalam penelitian ini ditentukan berdasarkan purposive sampling dan menghasilkan sampel sebanyak 10 perusahaan sampel. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian regresi berganda menunjukkan bahwa, good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit. Variabel independen berpengaruh sebesar 61.4% terhadap variabel dependen, sedangkan sisanya dipengaruhi oleh faktor-faktor lain di luar penelitian. Secara parsial, proporsi komisaris independen berpengaruh terhadap pengungkapan lingkungan. Ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan lingkungan. Jumlah rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan. Ukuran komite audit tidak berpengaruh terhadap pengungkapan lingkungan. Kata kunci: Good Corporate Governance(GCG), proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit 

scholarly journals The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value

2020 ◽  
Vol 5 (1) ◽  
pp. 22-27
Author(s):  
Indra Arifin Djashan ◽  
Yosua Agustinus
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Total Sample ◽  
Jel Classification ◽  
Coefficient Of Determination ◽  
Board Size ◽  
Significance Level ◽  
Company Growth

Objective – This study aims to identify the effect of firm size, profitability, audit committee and other factors on firm value. Methodology/Technique – The population in this study are all non-financial companies on the Indonesian Stock Exchange from 2015 to 2017. The research sample of 403 companies was selected using a purposive sampling method with certain criteria so that a total sample of 180 companies was obtained. Data testing techniques using multiple linear regression with a significance level of 5% alpha. Findings – The results show that firm size has a negative effect on firm value while company growth, profitability, liquidity, tangible fixed assets, audit committee and board size all have a significant effect on firm value. Simultaneously, all independent variables have a positive effect on firm value. The coefficient of determination shows that the effect of the independent variable on the dependent variable is 55.9% and the rest is influenced by other factors. Type of Paper: Empirical Keywords: Audit Committee; Firm Value; Company Growth; Profitability; Liquidity; Board Size. Reference to this paper should be made as follows: Djashan, I.A; Agustinus, Y; 2020. The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value, Acc. Fin. Review 5 (1): 22 – 27 https://doi.org/10.35609/afr.2020.5.1(3) JEL Classification: M41, M42, M49.

scholarly journals Factors Influencing Environmental Disclosure in Consumer Goods Industry and Mining Companies

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Adelia Puspita Purwanto ◽  
Paskah Ika Nugroho
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Environmental Performance ◽  
Annual Report ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Environmental Disclosure ◽  
Mining Companies ◽  
Consumer Goods Industry ◽  
Sustainability Report

This study evaluates the influence of environmental performance, profitability, firm size, and leverage on environmental disclosure. This research is replicated from Dewi and Yasa’s research on 2017, with some modifications. The population collected from the annual report and/or sustainability report of consumer goods industry and mining companies listed in Indonesia Stock Exchange (IDX) and PROPER or Program Penilaian Peringkat Kinerja Perusahaan in 2017 until 2018. The technique of take the sample was purposive sampling and the total of 56 data was being the samples in this study. The result of the statistical tests prove that profitability and firm size have positively associate and influence to environmental disclosure. Meanwhile, environmental performance and leverage were insignificantly influence to environmental disclosure. This research also found that some of the companies that being tested still have less awareness in exposing their environmental disclosure.

scholarly journals PERAN MEDIASI PENGUNGKAPAN LINGKUNGAN PADA PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 14 (1) ◽  
pp. 77-101
Author(s):  
Fransiskus Eduardus DAROMES
Keyword(s):  
Environmental Performance ◽  
Analytical Methods ◽  
Firm Value ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Statistical Test ◽  
Environmental Disclosure ◽  
Sustainability Report

The purpose of this study is to examine the effect of environmental performance on firm value both directly and through environmental disclosure. Population used is the whole company listed in Indonesia Stock Exchange period 2014-2018. Number of samples are 10 firms each year, were selected by purposive sampling method and using secondary data, i.e. the annual report, PROPER and sustainability report. The analytical methods used are path analysis and hypotesis mediation analysed by using sobel test. Statistical test shows that environmental performance has positive and significant effect on environmental disclosure. Environmental performance and environmental disclosure have positive and significant effect on firm value. This research also shows environmental disclosure mediates the effect of environmental performance on firm value

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY

2020 ◽  
Vol 7 (1) ◽  
pp. 25
Author(s):  
Radian Atho' Al-Faruqi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Future Research ◽  
Independent Variables ◽  
Mining Companies

The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significant effect on audit delay. This research is expected to contribute knowledge an as a reference for future research based on empirical evidence regarding the effect on profitability, leverage, audit committee, and audit complexity on audit delay. For the company is expected to be able to help things that affect the audit delay.

scholarly journals CORPORATE GOVERNANCE, INSTITUSIONAL OWNERSHIP, FREE CASH FLOW AND INVESTMENT EFFICIENCY: EVIDENCE OF INDONESIAN AGRICULTURE FIRM

2021 ◽  
Vol 1 (2) ◽  
pp. 355-364
Author(s):  
Darmawati Muchtar ◽  
Iswadi Bensaadi ◽  
Ratna Husein ◽  
Azhari Abdul Gani
Keyword(s):  
Corporate Governance ◽  
Cash Flow ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Investment Decision ◽  
Free Cash Flow ◽  
Investment Efficiency ◽  
Board Size ◽  
Agriculture Sector

The purpose of this study is to examine the determinants of investment efficiency with focuses on corporate governance, ownership structure, audit committee and free cash flow as the main factor. The 17 firms of Agriculture sector were selected as the sample from 2007 to 2019, hence this study have an unbalance panel data with total of 178 observations. The listed firm of Agriculture sector still slightly compared to others sectors in Indonesia Stock Exchange. Panel fixed effect model estimation was employed to test the relationship and hypotheses developed. The results show that board size has positive and significant effect on investment efficiency and contrary result to board of commissioners, it has negative insignificant. This indicates that large board size lead to increase the investment decision at optimal level. Moreover, the Audit committee and institutional ownership seem to have negative effect and significantly on investment efficiency. This means that when firms increase the number of audit committee and also the portion of share is owned by institution would lead to decrease investment efficiency. However, free cash flow have positive and significantly affect investment efficiency. This finding supports the expected hypothesis, which is increase the FCF lead to increase the investment efficiency and in this case, the managers act to maximize the firm value.

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP DISCRETIONARY ACCRUALS PADA EMITEN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA

2018 ◽  
Vol 17 (1) ◽  
Author(s):  
Makhdalena Makhdalena
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Board Of Directors ◽  
Audit Committee ◽  
Banking Sector ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Discretionary Accruals

In the late 2000s, the bankruptcy of giant corporations was due to accounting manipulation or called as discretionary accruals, has made accounting experts increasing attention to corporate governance that consist of (1) board of directors and (2) audit committee. This study purposes to obtain clarity empirical from the influence of its corporate governance to discretionary accruals. The population of this research is the banking sector companies listed on the Indonesia Stock Exchange as many as 31 companies and has been scrutinized. Mean while, the collection of data method use secondary data which obtained through each company’s annual report and whereas the data anlysis method uses path analysis with SPSS. As a reseach result, this study found influences of corporate governance, that are (1) board of directors and (2) audit committee on discretionary accruals either simultaneously or partially in the banking sector companies listed on the Indonesia Stock Exchange has proven to be exist and working effectively

Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Perbankan Di Bursa Efek Indonesia

2018 ◽  
Vol 26 (1) ◽  
pp. 95-111
Author(s):  
Sulastiningsih Sulastiningsih ◽  
Rizka Imanita Sholihati
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Firm Value ◽  
Research Method ◽  
Quantitative Research ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Social

This study aims to determine whether the financial performance measured by using CAR, ROA, LDR, BOPO, and CSR can affect the value of banking companies as measured by using PBV. This study uses secondary data taken from the annual report of banking companies during the year 2012-2016 listed on the Indonesia Stock Exchange. The number of samples of this study as many as 25 banking companies with a total of 125 data. This research method is quantitative research. The results of this study indicate the effect of CAR, ROA, LDR, BOPO, and CSR variables on firm value measured by using PBV in a banking company listed on the Indonesia Stock Exchange. Keywords: CAR, ROA, LDR, BOPO, CSR, PBV

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