scholarly journals Determinants of Carbon Emission Disclosure: An Empirical Study on Indonesian Manufacturing Companies

2021 ◽  
Vol 11 (2) ◽  
pp. 197
Author(s):  
Lutfiana Pratiwi ◽  
Bunga Maharani ◽  
Yosefa Sayekti
Keyword(s):  
Environmental Performance ◽  
Carbon Emission ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Least Square ◽  
Carbon Accounting ◽  
Company Size ◽  
Manufacturing Companies ◽  
Firm Reputation ◽  
The Government

Due to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not applied carbon accounting to all companies in Indonesia, because of non-explicit laws and low quality of human resources. Various studies have been conducted to find the determinant factors for companies to make carbon emission disclosure. This research aims at examining the influence of type of industry, profitability, company size, environmental performance, and audit firm reputation on the carbon emission disclosure of manufacturing companies listed on the Indonesia Stock Exchange years 2016-2019. It employed a purposive sampling technique and obtained 290 observations and the data were analyzed using Ordinary Least Square. The shows that type of industry, profitability and company size influence carbon emission disclosure. However, this research does not successfully show the influence of environmental performance and reputation of public accountant office on carbon emission disclosure.

scholarly journals Pengaruh Corporate Governance, Kinerja Lingkungan, dan Ukuran Perusahaan Terhadap Pengungkapan CSR

2021 ◽  
Vol 5 (2) ◽  
pp. 327
Author(s):  
Adinda Purnama Syane ◽  
Jaeni Jaeni
Keyword(s):  
Corporate Governance ◽  
Environmental Performance ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Positive Effect

This study aims to analyze the effect of institutional ownership, managerial ownership, environmental performance, and firm size on CSRD. CSRD measurement based on GRI-G4 is seen from the company's annual report. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange 2017-2019, which are 492 companies. The research sample was taken using a purposive sampling technique, with observations for 3 years. So, the number of samples studied were 73 companies. Hypothesis testing in this study using multiple regression analysis. The results showed that corporate governance, namely institutional ownership and managerial ownership, had no effect on CSRD. While the environment has a positive effect on CSRD and company size has no effect on CSRD companies. 

STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING. (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2016-2018).

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Anindiya Mustika Gunarwati ◽  
Siti Maryam ◽  
Sudarwati Sudarwati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Manufacturing Companies ◽  
Descriptive Research ◽  
Company Value ◽  
Quantitative Descriptive

The purpose of this study was to determine the effect of Capital Structure and Firm Size on Firm Value with Profitability as Intervening Variables. (Case Study on Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange for the 2016-2018 Period). This research uses quantitative descriptive research type. Sample 27 companies using Purposive sampling technique. The analysis method uses path analysis with SPSS software version 21.Based on the test result min this study that the variable capital structure and company size have a positive and significant effect on profitability. Capital structure has no effect on firm value, firm size and profitability affect company value, and profitability is able to mediate the effect of capital structure and firm size on firm value. Keywords: capital structure, company size, profitability and firm value.

PENGUNGKAPAN MANAJEMEN RISIKO DITINJAU DARI UKURAN PERUSAHAAN, KEPEMILIKAN MANAJERIAL, PROFITABILITAS DAN LEVERAGE (Studi pada Perusahaan Manufaktur yang Tercatat di BEI Tahun 2016-2018)

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Mohammad Hendro Leksmono
Keyword(s):  
Risk Management ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Research Population ◽  
Quantitative Descriptive ◽  
Management Disclosures

Research purposes were determined the effect of company size, management ownership, profitability, and leverage on risk management disclosures in manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. The research type is a quantitative descriptive. The research population is manufacturing companies listed on the Indonesian Stock Exchange in 2016-2018. Determination of the sample used purposive sampling technique. The data collection method used the documentation method. The data analysis technique used statistical analysis, namely multiple linear test, F test, and t test. The results how that 1) company size has a positive and significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 2) managerial ownership has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; 3) profitability has no significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018; 4) Laverage has a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange 2016-2018; and 5) Company size, managerial ownership, profitability, and leverage simultaneously have a significant effect on the risk management disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. Keywords: company size, managerial ownership, profitability, leverage, risk management disclosure.

scholarly journals YAN vOL.8 ED 2

2019 ◽  
Author(s):  
Yan Irianis
Keyword(s):  
Intellectual Capital ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Company Size ◽  
Company Performance ◽  
Manufacturing Companies

The purpose of the research is to analyze the effect of Intellectual Capital, Company Size, and Ownership Structure, namely managerial ownership and institusional ownership toward company performance. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2012-2015. Based on purposive sampling technique, it got 17 companies as research samples, so as long as 4 years observation there were 68 annual reports were analyzed. Type of data used is secondary data obtained from www.idx.co.id. The analyctical method used is multiple regression analysis.The results of this research showed than Intellectual Capital doesn’t have significant effect to company performance, company size has significant effect to company performance, managerial ownership has significant effect to company performance, and institutional ownership doesn’t have significant effect to company performance.

scholarly journals PENGARUH KUALITAS AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP COST OF DEBT (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2012-2015)

2019 ◽  
Vol 7 (1) ◽  
pp. 1-9
Author(s):  
Anton Robiansyah ◽  
Dwi Novita ◽  
Furqonti Ranidiah
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Least Square ◽  
Cost Of Debt ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Significance Level ◽  
The Cost

Anton Robiansyah, Dwi Novita, Furqonti Ranidiah; This study aims to analyze the effect of audit quality and institutional ownership on the cost of debt. The population in this study are all manufacturing companies listed on the Stock Exchange in 2011-2014. The type of research used in this study is empirical research. The sampling technique used was purposive sample and selected 72 unit analysis companies. The data analysis tool in this test uses OLS (ordinary least square), which wants to see the effect of audit quality and institutional ownership on the cost of debt.Based on the results of this study indicate that audit quality has a negative effect on the cost of debt with a significance level of 0.014 which means that the company that chooses the BIG4 KAP has a good reputation and this is seen as a positive thing for the creditor. Whereas institutional ownership does not affect the cost of debt with a significance level of 0.847 indicating that the presence or absence of institutional ownership of companies - companies in Indonesia does not affect the institutional ownership relationship and the cost of debt.

scholarly journals Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI

2021 ◽  
Vol 5 (1) ◽  
pp. 77
Author(s):  
Hanseto Suhardi
Keyword(s):  
Firm Size ◽  
Chemical Industry ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Size Variable

Investor perception of the company as seen from the Firm Value, much factors can affect Firm Value, but the authors only examine three variables, namely Leverage (DAR), Profitability (ROA), and Company Size = Ln (Total assets). This study aims to determine and analyze the effect of Leverage (DAR), Profitability (ROA), and Firm Size on Firm Value of manufacturing companies of the basic and chemical industry. The population in this study is manufacturing companies of the basic and chemical industry which are listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The sampling technique uses purposive sampling, based on the sampling criteria has succeeded in gathering 31 of 76 companies manufacturing basic and chemical sectors. The results showed that the Leverage variable had no effect on Firm Value, the Profitability variable had an effect on Firm Value, and the Firm Size variable had an effect on Firm Value. Persepsi Investor terhadap suatu perusahaan dilihat dari Nilai Perusahaan, Banyak faktor yang bisa mempengaruhi Nilai Perusahaan, tetapi penulis hanya meneliti tiga variabel yaitu Leverage (DAR), Profitabilitas (ROA), dan Ukuran Perusahaan. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Leverage (DAR), Profitabilitas (ROA), dan Ukuran Perusahaan terhadap Nilai Perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2016 – 2018. Teknik pengambilan sampel menggunakan purposive sampling, berdasarkan kriteria sampling telah berhasil mngumpulkan 31 dari 76 perusahaan manufaktur sektor dasar dan kimia. Hasil penelitian menunjukkan bahwa variabel Leverage tidak berpengaruh terhadap Nilai Perusahaan, variabel Profitabilitas berpengaruh terhadap Nilai Perusahaan, dan variabel Ukuran Perusahaan berpengaruh terhadap Nilai Perusahaan.

scholarly journals Analysis of The Effect of Environmental Performance, Company Size, Institutional Ownership and Profitability on Islamic Social Reporting Disclosures

2020 ◽  
Vol 1 (2) ◽  
pp. 84
Author(s):  
Safira Safira ◽  
Putri Nadia Ramadhan
Keyword(s):  
Environmental Performance ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Industrial Sector ◽  
Stock Index ◽  
Social Reporting ◽  
Company Size ◽  
Manufacturing Companies ◽  
The Government

This study aims to obtain empirical evidence of the effect of environmental performance, company size, profitability and institutional ownership on the disclosure of Islamic Social Reporting (ISR). Islamic social reporting (ISR) is still voluntary because there is no standard standard from the government. In contrast to CSR which is mandatory (mandatory). The populations in this study are manufacturing companies in the basic industrial sector and chemicals listed in the Indonesian Sharia Stock Index (ISSI) for the period 2012 - 2015. The next stage is sampling using purposive sampling with sample criteria. The data used is secondary data from the company's financial statements. The design of this research is a causal research with analysis method using multiple linear regressions. The results showed that environmental performance, company size, profitability and institutional ownership had no effect on the disclosure of Islamic Social Reporting (ISR).

scholarly journals AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE

2021 ◽  
Vol 1 (1) ◽  
pp. 22-34
Author(s):  
Jamaluddin Majid ◽  
Ratnasari Ratnasari ◽  
Ridwan Tabe
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Company Size ◽  
Manufacturing Companies ◽  
Auditor Switching

The research was aimed to determine the effect of auditor switching, audit tenure,  company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality. The population is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The total sample is 43 companies using the purposive sampling technique. The data used in the research were financial statements. The method of data analysis uses logistic regression analysis for the hypotheses of auditor switching, audit tenure, and company size. Logistic regression analysis with a residual test for the hypotheses of auditor switching, audit tenure, and company size on audit quality that moderated by fee audit. The results of the research indicated that auditor switching had a negative and significant effect on audit quality. While audit tenure and company size have a positive and significant effect on audit quality. Related to moderating variables indicate that fee audit is not able to moderate auditor switching and audit tenure on audit quality. Conversely, fee audit has an effect as a moderating variable between company size and audit quality

scholarly journals Cash Holding in Manufacturing Companies: A Study of Indonesia

2020 ◽  
Vol 3 (3) ◽  
pp. 292-301
Author(s):  
Ardani Musa ◽  
Muhammad Arfan ◽  
Nuraini A
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Optimal Level ◽  
Least Square ◽  
Company Size ◽  
Cash Holding ◽  
Manufacturing Companies ◽  
Working Capital ◽  
Financial Leverage ◽  
Estimation Model

Objective – This study aims to examine the effect of company size, net working capital, and financial leverage on cash holding in manufacturing companies listed on the Indonesia Stock Exchange.  Design/methodology – This study is a hypothesis testing research using secondary data in the form of the financial statements of the sampled companies. Its population includes manufacturing companies listed on the Indonesia Stock Exchange for the period of 2012-2016. 87 companies were taken as samples according to predetermined criteria and 435 observations were made. To test the hypotheses, panel data regression analysis was used, where the fixed effect model (least square dummy variable-LSDV) was selected as the estimation model. Results – The results show that (1) company size has no effect on cash holding in manufacturing companies for the 2012-2016 period, and (2) net working capital and financial leverage have a negative effect on cash holding in manufacturing companies in the 2012-2016 period. The results support the existing hypothesis and theories such as trade off theory, agency theory, and pecking order theory. In addition, the results of this study can be used as a reference for investors and creditors whose net working capital and financial leverage are important factors in assessing the cash holdings of manufacturing companies in Indonesia, so that they can be used as basic guidelines in making investment decisions and financing company activities. Furthermore, the results of this study are also useful for managers of manufacturing companies in Indonesia in determining the optimal level of cash holding in which it is necessary to consider two influencing factors: net working capital and financial leverage.

Faktor-Faktor Yang Mempengaruhi Rasio Keuangan Sebagai Prediktor Dari Kinerja Keuangan Perusahaan

2021 ◽  
Vol 26 (3) ◽  
pp. 433
Author(s):  
Ringke Dirdia, Deci N. Carani, H. S. Lestari
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Price Index ◽  
Stock Exchange ◽  
Consumer Price Index ◽  
Sampling Technique ◽  
Company Size ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
The Impact

This study aims to examine the impact of the quick ratio, total assets turnover, leverage, company size, sales growth, and the consumer price index on the financial performance of companies in the property and real estate sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. a total of 39 companies. The sampling technique was purposive sampling method. Data analysis using Eviews 10 software. Regression analysis technique is used to more on the influence of financial factors on the company's financial performance, as a result it can be relied upon to be the basis for conveying suggestions. The results of the analysis share that total assets turnover, leverage, sales growth, and the consumer price index have an impact on financial performance as measured by ROS and ROE. The quick ratio and company size have no effect on the financial performance of the property and real estate sub-sector manufacturing companies listed on the Indonesia Stock Exchange.

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