The effect of financial performance on environmental disclosure of mining sector companies listed on IDX

This study aims to examine the effect of financial performance on environmental dis-closure in mining sector companies listed on the Indonesia Stock Exchange (IDX) 2012-2014. The data were analyzed using multiple linear regression analysis, with a significance level of 0.05. The samples used in this study are mining sector companies listed on the Indonesia Stock Exchange 2012-2014 and they disclosed their annual reports and environmental condition for three consecutive years. The results of this study show that the variable of profitability has an effect on environmental disclosure. However, when controlled using variable control, it has no effect. Meanwhile, the variable of Tobin's Q has no effect on environmental disclosure either controlled or not controlled by other variables. The implication of this study is that companies should improve their financial performance and environmental disclosure that could provide good news to public. So, the publication of financial statements and environmental disclosure can be useful not only for shareholders but also stakeholders.

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Pengaruh Kinerja Lingkungan Dan Kinerja Keuangan Teradap Pengungkapan Informasi Lingkungan

WIDYAKALA JOURNAL ◽

10.36262/widyakala.v6i1.146 ◽

2019 ◽

Vol 6 (1) ◽

pp. 45

Author(s):

Nur Chanifah

Keyword(s):

Financial Performance ◽

Environmental Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Population Sample ◽

Multiple Linear Regression Analysis ◽

Environmental Disclosure ◽

Significance Level ◽

Negative Effect ◽

Research Period

This research is using quantitive study aimed to see whether there are influence of environmental performance and financial performance on environmental disclosure. This study uses non-financial companies listed on the Indonesia Stock Exchange as a population. Sample selected by purposive sampling and collected 20 non-financial companies, with a research period of 2015-2017, but for the measurement of financial performance, the data taken was data for 2014-2016, because in this study, tested is the effect of financial performance in the previous year on disclosure of environmental information in the current year. Testing the hypothesis in this study uses Multiple Linear Regression Analysis with SPSS version 25 and a significance level of 5% (0.05). The results of this study indicate that: (1) environmental performance has a significant positive effect on environmental disclosure, (2) financial performance in the previous year has a significant negative effect on environmental disclosure in the current year. The variables of environmental performance and financial performance can explain the environmental disclosure variable of 26,4%.Keywords : Environmental Disclosure, Environmental Performance, Financial Performance

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ANALISIS UKURAN PERUSAHAAN DAN PELUANG INVESTASI DI MASA DEPAN TERHADAP KUALITAS LABA PERUSAHAAN

Eqien: Jurnal Ekonomi dan Bisnis ◽

10.34308/eqien.v7i2.148 ◽

2020 ◽

Vol 7 (2) ◽

pp. 117-125

Author(s):

R. Aditya Kristamtomo Putra

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Annual Reports ◽

Manufacturing Companies ◽

Investment Opportunity ◽

Process Data ◽

Investment Opportunity Set

This research aims to test, analyse and explain the influence of corporate assets and Investment Opportnity Set to profit. The method used in this research is a descriptive method of verifiable with a quantitative approach that is sourced from financial statements and annual reports in various industry sector manufacturing companies listed on the Indonesia Stock Exchange period 2013-2018. Sampling techniques using the purposive sampling method. The Data obtained is analyzed by classical assumption test testing, multiple linear regression analysis and hypotheses test using T test and F test. This research uses SPPS version 25 program to process data. The results showed that the company asset has significant effect on the profit and investment opportunity set has no effect on the quality of profit while simultaneously the company size and investment opportunity set does not affect the quality of profit

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Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v3i1.336 ◽

2021 ◽

Vol 3 (1) ◽

pp. 67-81

Author(s):

Aulia Ramadhani ◽

Henri Agustin

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Annual Reports ◽

Retrieval Method

The aim of this study was to analyze the influence of intellectual capital, board of commissioners, independent board of commissioner and frequency of commissioners meeting on financial performance. The data used in this study are annual reports In BUMN companies listed on the indonesia stock exchange (idx) in the period 2015-2019. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained a sample of 21 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that frequency of commissioners meeting has no influence on firm value and intellectual capital, board of commissioners and independent board of commissioners have a positive influence on financial performance.

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Analisis Efektivitas Pengendalian Biaya, Perputaran Modal Kerja, dan Rentabilitas Ekonomi Menggunakan Regresi Data Panel

JURNAL PUNDI ◽

10.31575/jp.v1i3.53 ◽

2018 ◽

Vol 1 (3) ◽

Author(s):

Rizka Hadya ◽

Nova Begawati ◽

Irdha Yusra

Keyword(s):

Cost Control ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Working Capital ◽

Control Effectiveness ◽

Panel Model

Economic Rentability depend on the factor of the efficiency of cost control and working capital turnover (Khoyri, 2014; Vidiyastutik, 2013). This paper investigatesthe impact of cost control effectiveness and working capital turnover on Economic Rentability. The type of data used was quantitative data taken from the company's annual financial statements. Using panel data for 14companiesthat is all manufacturing companies of metal sub sector and the like that listed on Indonesia Stock Exchange and the observation period from 2012to 2016, we tested the relationships between the efficiency of cost control and working capital turnover by building panel model. The sampling technique used is purposive sampling. Meanwhile, the statistical method used is multiple linear regression analysis. Our findings showed that the efficiency of cost control does not have a significant effect on Economic Rentability. The results of this paperis indicated by the significance value of the efficiency of cost control greater than alpha (0.869> 0.05). This study also reveals that Working Capital Turnover has a significant effect on Economic Profitability. The statistical test shows that the significance value of Working Capital Turnover is smaller than alpha (0.000 <0.05).

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Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan

Kompartemen Jurnal Ilmiah Akuntansi ◽

10.30595/kompartemen.v17i1.3971 ◽

2020 ◽

Vol 17 (1) ◽

Author(s):

Novita Febriany

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Financial Performance ◽

Multiple Linear Regression ◽

Intellectual Capital ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

T Test ◽

Analytical Technique

ABSTRACTThe purpose of this study was to examine the effect of Intellectual Capital on the Company's Financial Performance in the Kompas 100 index companies listed on the Indonesia Stock Exchange. Multiple linear regression analysis is used as the analytical technique. The results of hypothesis testing (t-test) prove that Intellectual Capital influences the Company's Financial Performance. This means that the better the Intellectual Capital owned by the compass index company 100, the higher the company's financial performance. Keywords: Intellectual Capital and Financial Performance.ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan perusahaan yang terdaftar dalam Kompas 100 index yang terdaftar pada on the Bursa Efek Indonesia. Analisis regresi berganda digunakan sebagai teknik analisis yang digunakan. Hasil pengujian hipotesis (uji t-test) menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa Intellectual Capital yang semakin baik yang dimiliki oleh perusahaan yang terdaftar dalam index Kompas 100, maka semakin tinggi pula kinerja keuangan perusahaan.

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The Effect of Environmental Disclosure and Performance on Profitability in the Companies Listed on the Stock Exchange of Thailand (SET)

Jurnal Ilmu Lingkungan ◽

10.14710/jil.19.1.66-72 ◽

2021 ◽

Vol 19 (1) ◽

pp. 66-72

Author(s):

Indah Fajarini Sri Wahyuningrum ◽

Muhammad Ihlashul Amal ◽

Suci Sularsih

Keyword(s):

Environmental Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Iso 14001 ◽

Company Size ◽

Analysis Tool ◽

Environmental Disclosure ◽

Time Period ◽

One Year

The main objective of this study is to determine the empirical evidence of the effect of environmental disclosure, environmental performance, company age, and company size on profitability. The purposive sampling method was used to determine the sample of companies and obtained 85 companies from a total population of 100 large companies listed on the Thailand Stock Exchange (SET) in 2018. The data analysis technique used was multiple linear regression analysis using analysis tool IBM SPSS Statistics version 26. The results of this study prove that environmental disclosure has a significant positive effect on profitability. Environmental performance and company size have a significant negative effect on profitability. On the other hand, company age is not proven to have a significant effect on profitability. Based on the research results, it can be concluded that more extensive environmental disclosure is able to increase the achievement of profitability. However, company age is not a factor affecting profitability. Meanwhile, company size and environmental performance as measured by total assets and the existence of ISO 14001 certifications are proven to reduce the level of company profitability. This study also has several limitations, including the time period which is limited to only one time period, namely 2018. It is expected that further studies can expand the time period by more than one year. This is since using a time period of more than one year can illustrate the effect of environmental disclosure and environmental performance, company age and company size on the profitability achieved by the companies. In addition, it is expected that the results of this study can provide input to companies to be more concerned regarding company performance activities, especially on the environment because there are still many companies that have low levels of environmental disclosure even though environmental disclosure in Thailand is still voluntary.

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The Influence of Good Corporate Governance and Capital Structure on Firm Value: The Mediation Role of Financial Performance

Media Ekonomi dan Manajemen ◽

10.24856/mem.v35i2.1554 ◽

2020 ◽

Vol 35 (2) ◽

pp. 230

Author(s):

Ridwan Nurazi ◽

Intan Zoraya ◽

Akram Harmoni Wiardi

Keyword(s):

Corporate Governance ◽

Capital Structure ◽

Financial Performance ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Value ◽

Good Corporate Governance ◽

The Impact

<pre>The objective of this study is empirically identify the impacts of Good Corporate Governance and capital structure on firm value with financial performance as intervening variable. We operate quantitative approach within the scope of manufacturing company of metal, chemical, and plastic packaging sector which listed in Indonesia Stock Exchange during the 2017-2018 periods as the population. Samples are chosen by purposive sampling method inwhich the company must report the financial statement in a row, obtained 79 observations. The data analysis technique used is financial ratio analysis to determine the condition of the business financial ratios of the variables studied. Data were analyzed using multiple linear regression analysis. The result shows that corporate governance and capital structure influence the firm value, moreover the use of institutional ownership ratio and capital structure will increase the value of the firm. The result also shows that the impact of Corporate governance and capital structure on the company value are mediated by financial performance. It means that the value of the firm can increase if the company able became an effective monitoring tool.</pre>

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DAMPAK KINERJA LINGKUNGAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL

Jurnal Akuntansi ◽

10.46806/ja.v7i1.454 ◽

2018 ◽

Vol 7 (1) ◽

Author(s):

Erva Wartina, Prima Apriweni

Keyword(s):

Environmental Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Annual Reports ◽

Sufficient Evidence ◽

Public Ownership ◽

Operational Activities ◽

Csr Disclosure

The company's obligation is not only to seek profit but also to do social responsibility (CSR). For companies that use natural resources in operational activities, it is appropriate to conduct CSR activities and disclose them in annual reports. This study aims to determine whether environmental performance, institutional and public share ownership, leverage, size and growth of the company affect the disclosure of CSR. Sample of the research is 25 agricultural and mining companies listed in Indonesia Stock Exchange (IDX) over a period of 4 years (2013-2016). While the analysis to be used are equality coefficient test, classical assumption test, multiple linear regression analysis, and statistic test.The results of this study concluded there is sufficient evidence on the variables of environmental performance and firm size affecting CSR disclosure, whereas in institutional ownership variables, public ownership, leverage, and corporate growth there is not enough evidence of these variables affecting CSR disclosure. Keyword: CSR Disclosure, Institutional Ownership, Public Ownership, Leverage, Size Firm

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Pengaruh Informasi Akuntansi dan Permintaan Investor terhadap Underpricing

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i03.p16 ◽

2020 ◽

Vol 30 (3) ◽

pp. 746

Author(s):

Made Aida Pradnyadevi ◽

I Made Sadha Suardikha

Keyword(s):

Stock Prices ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Financial Statements ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Secondary Market ◽

Analysis Technique ◽

Bid Price ◽

The Difference

Underpricing is a phenomenon that often occurs from IPO activities on the IDX. Underpricing is the difference in stock prices that occur in the primary .market’ and secondary’ market, where the bid price is lower than the closing price of the first trading day. The purpose of this research is to find out the effect of accounting information and investor demand on underpricing.This research was conducted’.at companies whose IPO on .the’ Stock .Exchange in 2016-2018. Data collection was obtained from the collection of prospectuses and company financial statements. The total sample of 81 companies using a purposive sampling method. The analysis technique used is multiple linear regression analysis. This study proves that profitability and firm size negatively affect underpricing, while financial leverage and investor demand have no effect on underpricing. Keywords: Underpricing; Profitability; Company Size; Investor Demand.

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PENGARUH RASIO KEUANGAN TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SEKTOR CONSUMER GOODS INDUSTRY)

10.31227/osf.io/uysq8 ◽

2019 ◽

Author(s):

Rizka Hadya

Keyword(s):

Consumer Goods ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Analysis Technique ◽

Consumer Goods Industry ◽

Solvency Ratio

This research as a purpose to know what influence of liquidity ratio solvency ratio for profitability ratio.This research was conducted on the consumer goods industrycompanies in Indonesia Stock Exchange (IDX) . The data used are secondary data from company financial statements of consumer goods industry. The population in this study is a consumer goods industryand sample period 2013-2017 and used a total of 7 samples from 32 companies . The technique of taking the sample using purposive sampling method The data analysis technique used multiple linear regression analysis using Eviews. The results showed that the variable, Liquidity, Solvency has a positive and significant impact on profitability ( ROE)

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