The Interdependence of CEO Personal Characteristics and Amount of Investment in Environmental CSR Projects

2017 ◽  
Vol 6 (4) ◽  
pp. 10-26
Author(s):  
Татьяна Пономарева ◽  
Tatyana Ponomareva ◽  
Александра Куимова ◽  
Aleksandra Kuimova
Keyword(s):  
Sustainable Development ◽  
Personal Characteristics ◽  
Professional Activity ◽  
Company Size ◽  
Strategic Decisions ◽  
Financial Reports ◽  
Level Of Involvement ◽  
Ecological Responsibility ◽  
Ceo Tenure ◽  
A Company

Nowadays, humanity faces a serious issue of creating conditions for sustainable development. Businesses as a integral part of society in which they exist and operate, may potentially play a crucial role in achieving this goal. Their contribution to sustainable development can be made through support and empowerment of ecosystems. As CEO is an intermedium between a company and the society, his characteristics may significantly influence company’s strategic decisions and therefore, its level of involvement in ensuring sustainability. In this paper, we analyze the presence of interdependence between CEO personal characteristics and amounts of investments in ecological CSR projects. We consider the level of company’s ecological investments as a measure for the level of its ecological responsibility. We run a multiple regression on a sample of 44 Russian companies, who publish information on ecological projects implementation in non-financial reports. Despite a number of substantial limitations, we managed to reveal the connection with some of professional activity and education characteristics of CEOs. We also controlled for company size and industry parameters. The most notable result is a reverse interrelation between CEO tenure (in years) and the level of investments in ecological CSR projects. This may be due to the fact that less experienced directors seek to reinforce their business reputation and accumulate social capital.

scholarly journals Faktor-Faktor yang Mempengaruhi Fenomena Ketepatwaktuan Publikasi Laporan Keuangan

2021 ◽  
Vol 31 (2) ◽  
pp. 374
Author(s):  
Ni Kadek Anggita Dwiantari ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Relevant Information ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
The Public ◽  
Logistic Analysis ◽  
Food And Beverage ◽  
A Company

Timeliness is needed to present relevant information. In order for a company to submit its financial reports to the public on time, it must consider the factors that affect the timeliness of the publication of financial reports. This study was done to examine the effect of company size, company age as well as independent commissioners on the timeliness of the publication of financial reports. The research was done at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange at 2017-2019. The samples were 48 companies and used purposive sampling technique. The technique used was logistic analysis. The result indicated that company size and independent commissioners have a positive effect on the timeliness of the publication of financial reports. Meanwhile the age of the company had no effect on the timeliness of the publication of financial reports. Keywords: Timeliness; Company Size; Company Age; Independent Commissioner.

scholarly journals Non-Financial Reports of Russian Companies: Topicality and Terms of Compilation

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Yelena Sorokina
Keyword(s):  
Sustainable Development ◽  
Environmental Protection ◽  
Business Activity ◽  
Economic Aspects ◽  
Ecological Data ◽  
Financial Reports ◽  
The Sustainable Development ◽  
Ecological Responsibility ◽  
Bona Fide

Implementation of the sustainable development idea with the purpose of preserving the environment is not possible without information about the ecological, social and economic aspects of business activity. It is stated that the main source of relevant indicators and returns available to all interested users is the non-financial reports. The article examines the normative base determining the terms of preparing the non-financial reports by Russian companies. It brings forth the statistics of the non-financial reports of the Russian companies, analyzes their content. It specifies the problem of providing the bona fide of the non-financial reports indicators. It considers the possibility of coordinating the ecological data of the non-financial reports with indicators of the statistical reporting in the field of environmental protection. An attention is given to the Russian governments commitment to increasing the socio-ecological responsibility of the business.

scholarly journals The emerging fintech and financial slack on corporate financial performance

2019 ◽  
Vol 16 (2) ◽  
pp. 348-354 ◽  
Author(s):  
Wika Harisa Putri ◽  
Nurwiyanta Nurwiyanta ◽  
Sungkono Sungkono ◽  
Tia Wahyuningsih
Keyword(s):  
Web Pages ◽  
Strategic Decisions ◽  
Return On Assets ◽  
Financial Reports ◽  
Return On Equity ◽  
Paired Sample ◽  
Study Approach ◽  
Significant Difference ◽  
Before And After ◽  
A Company

FinTech innovations are one of strategic decisions to increase the profitability of a company. This study determines the level of profitability of companies before and after the emergence of FinTech products. The authors focused on companies that have launched FinTech products and published their financial reports. The study sample consisted of 17 FinTech products from 16 companies in Indonesia. The limited number of the sample was caused by not all of them having published its financial reports, while we have checked 157 FinTech companies. An event study approach using paired sample T-test is utilized. The period used in this study is four years, covering two years before and two years after the company launched FinTech products. Data were obtained from IDX, FinTech.id, and company web-pages. The results clearly showed that there was a significant influence on return on assets (ROA), but no significant difference in return on equity (ROE). This finding gives more contribution to the FinTech industry about the company’s profitability impact of launching FinTech product.

Pengaruh Jumlah Dewan Komisaris, Leverage, Profitabilitas, Intensitas Modal, Cash Flow, Dan Ukuran Perusahaan Terhadap Konservatisme (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)

2019 ◽  
Vol 8 (1) ◽  
pp. 17-24
Author(s):  
Siti Suharni ◽  
Arini Wildaniyati ◽  
Dea Andreana
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Intensity ◽  
Financial Statements ◽  
Descriptive Statistics ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports

This study is aimed at examining the effects of the Number of Board of Commissioners, Leverage, Profitability, Capital Intensity, Cash Flow, and Company Size toward Conservatism in the manufacturing companies listed on the Indonesian Stock Exchange (IDX). The population used in this study is the yearly financial statements on firm of manufacturing listed at BEI period 2012-2017, using purposive sampling method. The type of data used is secondary data obtained from yerly financial reports published and downloaded through the official BEI website. Data analyzed with Descriptive statistics, test of classic assumption and exmination of hypothesis with multiple linier regression method. The result of hypothesis research shows variable Profitability and Cash Flow have a significant effect on the ability of Conservatism, while the Number of Board of Commissioners, Leverage, Capital Intensity, and Company Size has no effect on the ability of Conservatism.

PENGARUH LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS (STUDI KASUS PADA PERUSAHAAN SUB SECTOR REAL ESTATE AND PROPERTY DI BURSA EFEK INDONESIA PERIODE 2015-2018)

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Pingkan Saraswati
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Linear Regression Analysis ◽  
T Test ◽  
Company Size ◽  
Return On Assets ◽  
F Test ◽  
Sample Technique ◽  
A Company

Profitabilitya has significance for theecompany because it is one of the bases for evaluating the condition of a company. The level off profitability describes the ecompany's performance as seen from the company's ability to generate profits. Profitability in this study is calculated by return on assets (ROA) because it can show how the company's performance is nseenn from the overall use of assets owned by the company in generating profits. Thissstudyyaims to examine the leverage, liquidity, and size off thee company yaffect the eprofitability. The ssampling ttechniqueu used in this study wass purposivee samplingg, which issaa sample technique ethat uses certain ncriteria.. There earee16 companies ethat are sampled in this sstudy.mThe nanalysiss techniquee usedd is multiplee linearr regressionn using SPSS version 22. Multiplee linear regression analysis susess the eclassicc assumption ntest, nincluding mthe nnormality ntest, multicollonityy test,,heteroscedasticityytest,, and dautocorrelationn test.m Tootestttheevariablessused theecoefficient of determination test, t-test, f-test. The results of this study indicate that there is no significant effect on the variable leverage on profitability. Liquidity hass a positivee effectt onn profitability. There eis snoo significantt effectt off thee Company Size variablee on nthee profitability variable..

SPECIAL ASPECTS OF SELF-ADJUSTMENT OF MILITARY UNIVERSITY CADETS WITH DIFFERENT PERFORMANCE LEVELS

2021 ◽  
pp. 46-53
Author(s):  
I. S. Morozova ◽  
◽  
E. A. Pronin ◽  
M. E. Pronina ◽  
◽  
...  
Keyword(s):  
Academic Performance ◽  
Interpersonal Relations ◽  
Personal Characteristics ◽  
Education Institution ◽  
Self Control ◽  
Professional Activity ◽  
Performance Levels ◽  
Theoretical Approaches ◽  
Military Institute ◽  
High Level

The search for ways to increase the efficiency of educational and professional activities of students during the period of study at a military university remains relevant at present. The provision of optimal methods for the students’ professional competencies formation considering their personality dimensions at the shortage of study time has particular importance. The subject of the research is the special aspects of self-adjustment of cadets with different performance levels. The study aims at identifying the features of voluntary self-adjustment and personal characteristics of cadets with different academic performance levels in technical disciplines at a military university. The authors determined the theoretical approaches to the study of self-adjustment as personal property, mental state, and conditions for the successful activity. The paper includes the systematization of the ideas of the self-adjustment role in the process of educational and professional activity. The authors theoretically substantiate the necessity of considering the peculiarities of self-adjustment of cadets of a military higher education institution manifested in the subjective focus on particular phenomena. The paper presents data on the respondents, which includes ninety-one first-year cadets of Novosibirsk Military Institute. The authors substantiate the division of respondents into groups with high and low levels of academic performance. The study identified special aspects of self-control of military university cadets with different levels of academic performance manifested in the orientation of voluntary self-adjustment. The authors determined the features of voluntary self-adjustment of cadets with a high level of academic performance manifested in the presence of the pronounced perseverance in educational activities, friendliness towards fellow students, and the pronounced cognitive need; identified features of voluntary self-adjustment of cadets with a low level of academic performance manifested in the lack of self-control and critical assessment of actions, ignoring their mistakes, and the desire to dominate in interpersonal relations.

The Influence of Related Party Transaction, Profitability, Leverage and Company Size on Firm Value with Tax Avoidance as an Intervening Variable in Telecommunications and Media Companies Listed on Bursa Malaysia and IDX 2010-2018

2021 ◽  
Vol 8 (4) ◽  
pp. 131-142
Author(s):  
Zulaikha Rahimah ◽  
Erlina . ◽  
Yeni Absah
Keyword(s):  
Firm Value ◽  
Negative Impact ◽  
Positive Impact ◽  
Tax Avoidance ◽  
Company Size ◽  
Mean Values ◽  
Media Companies ◽  
Related Party Transaction ◽  
The Impact ◽  
A Company

The purpose of this research is to examine and analyze the impact of related party transaction, profitability, Leverage and size of a company on firm value with tax avoidance as an intervening variable. The telecommunication and media sector in Bursa Efek Indonesia and Bursa Malaysia is chosen as the research object. The population is all the telecommunication and media companies listed in Indonesia stock exchange (IDX) and Bursa Malaysia within 2010-2018. It consists of 6 Telecommunication Company and 19 Media Company on IDX within 2010-2018. There exist a total of 33 companies in both the telecommunication and media sector in Bursa Malaysia. The sample's determination in this study is based on the nonprobability sampling method with the purposive sampling technique, in which the sample is selected with certain considerations or specific criteria. So that the sample of Malaysia is 248 and Indonesia is 139 data. Malaysia's telecommunications sector has 18 companies, and Indonesia has five companies. Meanwhile on media sector Indonesia consist of 15 company and Malaysia 12 company. This research adopts secondary data and multiple regression analysis for the regression to substructure I and II. The hypothesis mediation analysis is used to prove the mediation influence. Malaysia and Indonesia's results on Firm value: (1) Related party transaction has a positive but not significant impact. In contrast, Indonesia has a significant positive impact (2) Profitability has a significant negative impact both in Indonesia and Malaysia (3) Leverage has positive. However, not significant impact in Malaysia and Indonesia (4) Size of the company has a negative and significant impact for both country (5) Tax Avoidance has a negative but not significant impact. In contrast, Indonesia has a positive and significant impact on firm value. Related to the impact of variable independent toward tax avoidance, based on Malaysia's result, just the size of a company has the impact but negative and significant. Meanwhile, in Indonesia, Related party transaction and Leverage were known to have a negative and significant impact, and the size of the company has positive and significant toward tax avoidance. Based on Malaysia's result, tax avoidance does not impact all the independent variables on firm value. Based on Indonesia's result, the impact of company size on firm value is mediated by tax avoidance (Z). Based on the independent t-test, the variables that have different mean values are related to party transactions and company size. Keywords: Related Party Transaction, Profitability, Leverage, Size of company, Tax avoidance, Firm value.

RASIO FUNDAMENTAL TERHADAP PERTUMBUHAN LABA: VARIABEL MODERASI UKURAN PERUSAHAAN (Fundamental ratio on income growth: Variables of company size moderation)

2021 ◽  
Vol 5 (1) ◽  
pp. 261
Author(s):  
Andri Gunawan Putra As'ari ◽  
Tri Kartika Pertiwi
Keyword(s):  
Financial Analysis ◽  
Stock Exchange ◽  
Research Result ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
Analysis Technique ◽  
Solvency Ratio ◽  
A Company ◽  
Profit Growth

To find out the performance of a company it is necessary to have a financial analysis, where in analyzing the financial statements will get a view of the good and bad financial performance. For this reason, this study aims to analyze the effect of the Liquidity Ratio, Solvency Ratio, Profitability Ratio, and Activity Ratio on profit growth with company size as a moderating variable. The population in this study was all trade retail companies that listed in Indonesia Stock Exchange in the period 2015-2018. The research samples was determined by using purposive sampling technique, so that obtained 21 trade retail companies that quality as the sample. The analysis technique used is moderation regression analysis. Based on the research result showed that Solvability, Profitability and Activity ratios has an effect on profit growth and company size is a moderation variabel. Liquidity Ratio has no effect on profit growth and company size not a moderating variable between Liquidity on profit growth.

Environmental Responsibility In The Development Of Green Entrepreneurship

2021 ◽  
Vol 38 (4) ◽  
Author(s):  
Antonina Bobkova ◽  
Natalya Andryeyeva ◽  
Liudmyla Verbivska ◽  
Valentyna Kozlovtseva ◽  
Viktoriia Velychko
Keyword(s):  
Sustainable Development ◽  
Local Governments ◽  
Environmental Problems ◽  
Environmental Management System ◽  
The State ◽  
Environmental Taxes ◽  
Environmental Responsibility ◽  
Ecological Responsibility ◽  
Green Business ◽  
Green Entrepreneurship

The purpose of this study is to determine the main directions of development of green entrepreneurship on the basis of environmental responsibility. The relevance of this study is due to the need to identify the main directions of green business development to solve environmental problems, based on the basic principles of environmental responsibility. It is believed that environmental responsibility is the basic basis for the formation of socially responsible green entrepreneurship, whose mission is environmental improvement on the basis of sustainable development. It is established thatit is expedient to consider ecological responsibility on levels (the state, the enterprises, the public).As the experience of successful companies shows, environmental responsibility can be integrated into the value and business of the company.The analysis revealed the main tools to stimulate green entrepreneurship: environmental taxes, "green" investments, instruments of stimulating influence on green entrepreneurship. It is established that in Ukraine the main responsibility for the implementation of sustainable development lies with the state and enterprises. The research revealed shortcomings in the organization of supervision measures and control over the targeted use of funds for the implementation of environmental programs. Also the imperfection of the regulatory framework, the inefficiency of the accounting, reporting and monitoring system, the ineffectiveness of measuresmonitoring the results of each project within a specific program to solve environmental problems. It is established that local governments and enterprises are two important participants in the environmental management system in Ukraine. Therefore, it is important to regulate environmental responsibility at the national, including regional, and corporate levels.

scholarly journals Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor

2020 ◽  
Vol 2 (3) ◽  
pp. 2912-2928
Author(s):  
Ranti Dewi Fortuna ◽  
Efrizal Syofyan
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Financial Reports ◽  
Auditor Switching ◽  
Auditor Reputation

The purpose of this study is to analyze the influence of company age, company size, auditor reputation and auditor change on auditor switching. The data used in this study are annual and financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The method of sampling data using purposive sampling method based on certain criteria. Based on the sampling method, a sample of 230 companies was obtained. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that company size, auditor reputation and auditor switching had no effect on audit report lag and company age had a positive effect on audit report lag.

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