Environmental disclosure on agricultural and mining sector

Abstract This study aims to understand the environmental disclosure of agricultural and mining companies. Especially the impact of independent are commissioners, leverage ratios, firm size, and liquidity ratios on environmental disclosure. The population is the agricultural and mining sector’s companies in 2014-2019 with 61 companies. Sampling using purposive sampling technique and uses multiple linear regression analysis with SPSS. The results show that firm size, liquidity ratio, and leverage ratio harm environmental disclosure. However, the independent board of commissioners does not affect environmental disclosure. In conclusion, if the leverage ratio, liquidity ratio, and company size are increase, it will reduce the level of environmental disclosure. Hence, agricultural and mining companies in Indonesia have to improve environmental responsibility. Then, the government should make an effective policy for environmental disclosure.

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Bagaimana Inspeksi, Kontrol dan Supervisi mempengaruhi Pembinaan dan Pengembangan dari Pengawas Sekolah: Efek pada Kompetensi Kepala Sekolah

TADBIR Jurnal Studi Manajemen Pendidikan ◽

10.29240/jsmp.v4i2.2021 ◽

2020 ◽

Vol 4 (2) ◽

pp. 255

Author(s):

Yayah Rahyasih ◽

Johar Permana ◽

Liah Siti Syarifah

Keyword(s):

School Principals ◽

Educational Institution ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

School Principal ◽

Significance Level ◽

The Government ◽

The Impact ◽

Inspection Control

Improving the quality of educational institution requires adequate competence from a school principal to develop of school he leads, to help improve the professionalism of the principal, the government appoints an education supervisor whose job is to carry out managerial supervision. This research aims to reinforce the impact of spectrums of educational supervision in coaching and development for school principals. The present study adopted a quantitative approach through surveys. The population in this study were all school principals in Bandung, whereas the sample was a member of the population taken through a saturation sampling technique of 39 people. Assessed through multiple linear regression analysis, the current research also examined primary sources of data collected through fulfilling the interviews and questionnaires covering three spectrums of surveillance activities (aspects of inspection, control, supervision) as well as coaching and development for school principals. The results of analysis demonstrated that Fcount is 51.7 with a significance level of 0.000 ≤ 0.05. Thus, it can be concluded that the managerial supervision carried out by supervisors with inspection, control and supervision delivers a positive and significant impact in the coaching and development activities of school principals. This report presented the findings of research that supervisory must be proportionate, planned, directed and sustainable.

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Pengaruh Struktur Kepemilikan, Kinerja Keuangan, Dan Ukuran Perusahaan Terhadap Indikasi Kesulitan Keuangan

JURNAL MUTIARA AKUNTANSI ◽

10.51544/jma.v6i2.2049 ◽

2021 ◽

Vol 6 (2) ◽

pp. 118-133

Author(s):

Tiara Ayu Andani ◽

Elen Puspitasari

Keyword(s):

Financial Distress ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Data Types ◽

Mining Companies ◽

Independent Variable ◽

The Impact

This reserach aims to determine what can affect financial distress in mining companies and to examine and analyze the impact of the independent variable on the dependent variable. The independent variables used in this research are ownership structure, financial performance and firm size. This research is processed using secondary data types. Tests in this research used descriptive statistics and multiple linear regression analysis to analyze the data. By using the sampling method with purposive sampling technique, 160 data were obtained where this research was processed using the SPSS version 25 program, and the population studied included mining companies listed on the IDX during the 2016-2019 period. This reserach shows that: Institutional Ownership, Liquidity, Leverage, Profitability shows a significant impact on Financial Distress. It is inversely proportional to Managerial Ownership and Company Size which indicate does not have effect on Financial Distress

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The Effect of Investments and Risk Based Capital (RBC) of Tabarru Funds on Company (Case Study of Sharia Insurance in Indonesia for 2014-2019)

International Journal of Nusantara Islam ◽

10.15575/ijni.v8i1.8933 ◽

2020 ◽

Vol 8 (1) ◽

pp. 87-97

Author(s):

Nana Diana ◽

Tati Apriani

Keyword(s):

Life Insurance ◽

Statistical Tests ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Insurance Companies ◽

Coefficient Of Determination ◽

Verification Method ◽

Investment Returns ◽

The Government

This study aims to examine the influence of investment returns and Risk Based Capital (RBC) Tabarru Funds to the profit of sharia life insurance in Indonesia from 2014-2019. This study The type of this research is quantitative research with descriptive verification as a method. This research method uses descriptive verification method with quantitative approach. The data used in this study were sourced from the financial statements of Islamic life insurance companies in Indonesia for the 2014-2019 period. Then the data obtained were analyzed using multiple linear regression analysis and hypothesis testing consisting of t test and f test with the help of SPSS 21 software. The sampling technique uses non probability sampling with purposive sampling technique. Based on the results of the study it can be seen that the development of investment returns on Sharia Life Insurance in Indonesia has fluctuated and even suffered losses. While the development of Risk Based Capital (RBC) has increased and decreased but overall above 120% as determined by the government. Likewise, the profits earned in each year fluctuate. The results of statistical tests show that investment results partially have a positive effect on profit and Risk Based Capital (RBC) of Tabarru funds partially has a negative effect on profit. Simultaneously investment return and Risk Based Capital (RBC) affect on profit. In addition, the results of the coefficient of determination (R2) were obtained which obtained a value of 81%. This shows that the variable investment returns and Risk Based Capital (RBC) can affect earnings by 81% and the remaining 19% is influenced by other variables not used in this study.

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Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v22.i02.p13 ◽

2018 ◽

pp. 1170

Author(s):

I Gusti Agung Gde Dennyningrat ◽

I D.G. Dharma Suputra

Keyword(s):

Control System ◽

Internal Control ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Internal Control System ◽

Negative Effect ◽

The Government ◽

Questionnaire Method ◽

Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

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ANALISIS WILLINGNESS TO PAY DAN PENGARUH VARIABEL PENDAPATAN, JUMLAH TANGGUNGAN RUMAH TANGGA, USIA, AKSES KE SEKOLAH TERHADAP PEMILIHAN SERTA PENGEMBANGAN STRATEGI PENGELOLAAN SEKOLAH

Business and Finance Journal ◽

10.33086/bfj.v6i1.1981 ◽

2021 ◽

Vol 6 (1) ◽

pp. 77-88

Author(s):

Christina Utami ◽

Metta Padmalia

Keyword(s):

Willingness To Pay ◽

Contingent Valuation Method ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

User Fees ◽

Snowball Sampling ◽

Valuation Method ◽

The Government

The purpose of this study is to estimate and analyze the willingness to pay and fax tor the factors that affect the willingness to pay at High School in the of Semarang. The method used is Contingent Valuation Method (CVM) and multiple linear regression analysis. The number of samples in this study were 238 respondents, the sampling technique was done by snowball sampling. The results of this study indicate that the average willingness to pay (WTP) of households in High Schools in Semarang is Rp.559.034,00. Factors that have a significant influence on WTP values are income variables, number of household dependents, age and length of access. Whereas the factors that have no effect on willingness to pay (WTP) are parents' education variables. Based on the results of the study, the suggestions that can be put forward are the management or the government to improve the quality of the Vocational School as well as the development of a transparency policy on the collection and allocation of user fees and other resources.

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The Effect of CEO Tenure, Capital Intensity, and Firm Size On Tax Avoidance

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v11i1.16140 ◽

2021 ◽

Vol 11 (1) ◽

pp. 77-86

Author(s):

Evi Khusnita Ulfa ◽

Eny Suprapti ◽

Sri Wahjuni Latifah

Keyword(s):

Firm Size ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Capital Intensity ◽

Multiple Linear Regression Analysis ◽

Ceo Tenure ◽

Analysis Technique ◽

Directorate General ◽

The Government

The aim of this study is to examine the effect of CEO tenure, capital intensity, and firm size on tax avoidance. The sample of this study is 88 companies listed in Indonesia Stock Exchange (IDX) in 2019 were selected through purpose sampling. The data analysis technique used in this study is multiple linear regression analysis. The results of the analysis show that CEO tenure has a positive effect on tax avoidance. This means that the longer the CEO tenure will lead to an increase in tax avoidance. Capital intensity and firm size have no effect on tax avoidance. This research has a novelty in the form impact of CEO tenure, capital intensity, and firm size on tax avoidance. Furthermore, the practical contribution to the government, especially the Directorate General of Taxes, is that long tenure of CEO can lead to tax avoidance. The limitation in this study is the number of samples is less representative in representing the population. This is because there are still companies listed on the IDX that not provide information according to the sample criteria.

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PENGARUH RETRIBUSI DAERAH DAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN DAERAH

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2020.v09.i04.p06 ◽

2020 ◽

Vol 9 (4) ◽

pp. 1338

Author(s):

I Putu Agus Sudarmana ◽

Gede Mertha Sudiartha

Keyword(s):

Regression Analysis ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Local Revenue ◽

Local Taxes ◽

Analysis Technique ◽

Saturated Sample ◽

The Government ◽

Sample Method

The purpose of this study was to analyze the effect of regional levies and regional taxes simultaneously and partially on the value of local revenue in Badung Regency in the period 2008-2018. The sample of this research is Regional Retribution data, Local Tax and Local Revenue data in Badung Regency for the period 2008-2018. The sampling technique used is the saturated sample method, namely the method of determining the sample with the entire population used as research samples. The data analysis technique used in this study is multiple linear regression analysis. The results showed that regional levies, and regional taxes simultaneously or partially had a significant effect on the Original Local Revenues in Badung Regency. These results give the sense that, increasing revenue from taxes and levies will lead to an increase in local revenue that will be received by the government of Badung Regency. Keywords: regional levies, local taxes, PAD

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The Impact of Corporate Social Responsibility on Firm’s Financial Performance in Malaysia

International Journal of Business and Management ◽

10.5539/ijbm.v13n3p220 ◽

2018 ◽

Vol 13 (3) ◽

pp. 220

Author(s):

Dilashenyi Devi Selvarajah ◽

Uma Murthy ◽

Mathavi Massilamani

Keyword(s):

Financial Performance ◽

Employee Engagement ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Research Approach ◽

Business Risk ◽

Company Reputation ◽

The Impact

The present research aims at investigating the impact of CSR on firm’s financial performance in Malaysia. Based on gaps in extant literature, the current study hypothesizes that four (4) independent variables comprising business risk, company reputation, employee engagement and stakeholder concern will exert statistically significant influences on the dependent variable, firm’s financial performance. The research employs a quantitative research approach whereby a sample 153 respondents were collected using a stratified random sampling technique. Employing SPSS software, multiple linear regression analysis was carried out. The results of multiple regression revealed that out of the four (4) hypotheses of the research, three (3) were supported whilst one (1) was not. In particular, it was shown that business risk, company reputation and stakeholder concern exert statistically significant influences on firm’s financial performance. However, there was no enough evidence to support the claim that employee engage can significantly influence firm’s financial performance. Several implications from the research were further discussed and elaborated.

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PENGARUH ROA, NPM dan DER TERHADAP CORPORATE SOCIAL RESPONSIBILITY (CSR)

Medikonis ◽

10.52659/medikonis.v11i1.27 ◽

2020 ◽

Vol 11 (1) ◽

pp. 59-70

Author(s):

Yubiharto Yubiharto ◽

Nurlaela Rakhma Hastuti

Keyword(s):

Social Responsibility ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Mining Companies ◽

Csr Disclosure ◽

Positive Effect

The problem in this research is the low level of CSR disclosure or social responsibility in mining companies, even though in reality it is stated in the law that every company is required to disclose social responsibility. This research is an empirical study on mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The purpose of this study was to determine the effect of ROA, NPM and DER on CSR. This research is quantitative descriptive. The data used are secondary data with direct collection through the company's annual report. This sampling technique uses a separate sample criteria taken from mining companies that disclose CSR using the GRI index. Data analysis in this study used multiple linear regression analysis with SPSS 24 software. The results of this study indicate that partially the ROA variable has no significant positive effect on CSR, while the NPM and DER variables have a significant positive effect on CSR. However, all variables simultaneously influence CSR.

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EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES

Assets Jurnal Akuntansi dan Pendidikan ◽

10.25273/jap.v10i1.5984 ◽

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

ABSTRACTThis 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.ABSTRAKPenelitian 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.

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