scholarly journals The Effect of Profitability, Leverage, and Size on Environmental Disclosure with the Proportion of Independent Commissioners as Moderating

2020 ◽  
Vol 9 (2) ◽  
pp. 123-130
Author(s):  
Jalu Wicaksono Ardi
Keyword(s):  
Stock Exchange ◽  
Negative Relationship ◽  
Independent Directors ◽  
Company Size ◽  
Environmental Disclosure ◽  
Units Of Analysis ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

The purpose of this study is to evaluate the effect of profitability, leverage, and company size on environmental disclosure with the proportion of independent directors as moderator. A maximum of 61 agricultural and mining sector companies listed on the Indonesia Stock Exchange in 2014-2018 was the population of this report. The sampling method used purposing sampling, so with 45 units of analysis, we get 9 sample companies. The quantitative method used regression analysis for balance. The results show that profitability does not influence on environmental disclosure. Leverage has a negative effect on environmental disclosure. Company size has a positive effect on environmental disclosure. The proportion of independent directors is able to moderate the effect of profitability on environmental disclosure but is not able to moderate the effect of leverage and company size on environmental disclosure. This study concludes that leverage has a negative relationship with environmental disclosure and firm size has a positive relationship with environmental disclosure and the proportion of independent commissioners moderates the relationship between profitability and environmental disclosure. The findings show the important role of independent commissioners in environmental disclosure, namely providing investors with a balance and maintaining an unbiased and impartial atmosphere.

scholarly journals Environmental Disclosure Practices Analysis on Companies Listed on the Indonesia Stock Exchange, Malaysia Exchange, and Thailand Stock Exchange

2021 ◽  
Vol 5 (02) ◽  
pp. 104
Author(s):  
Nensi Febriani ◽  
Heri Yanto
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Company Size ◽  
Environmental Disclosure ◽  
Units Of Analysis ◽  
The One ◽  
Market Indexes ◽  
Positive Effect

This study aims to determine differences in environmental disclosure practices in Indonesia, Malaysia, and Thailand and to identify factors that are suspected to influence environmental disclosure, including the size of the board of commissioners, profitability, and company size. The population of this study is large companies listed on the Bursa Efek Indonesia (BEI), the Bursa Malaysia (KLSE), and the Bursa Efek Thailand (SET) which are included in the largest stock market indexes in each exchange in 2018. The sampling method uses purposive sampling so that the research sample is 125 units of analysis. This study uses the One-Way ANOVA analysis and multiple regression analysis using the IBM SPSS 21 program. The results of the study indicate that there are no significant differences in environmental disclosure in Indonesia, Malaysia, and Thailand. The average level of environmental disclosure is 30.67% and included in the low category. The results of the multiple regression analysis showed that the size of the board of commissioners had a significant positive effect on environmental disclosure, while profitability and company size did not affect environmental disclosure.

scholarly journals Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

2019 ◽  
Vol 1 (3) ◽  
pp. 1033-1050
Author(s):  
Nadia Dwi Tasya ◽  
Charoline Cheisviyanny
Keyword(s):  
Stock Exchange ◽  
Company Size ◽  
Disclosure Quality ◽  
Slack Resources ◽  
Analysis Technique ◽  
Negative Effect ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Positive Effect

Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between commissioner’s gender and CSR disclosure quality. The control variables used in this study are company size, profitability and leverage, company size and leverage has a influence on CSR disclosure quality while the profitability has no influence on CSR disclosure quality

scholarly journals THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

2019 ◽  
Vol 6 (1) ◽  
pp. 19
Author(s):  
Mayasari Mayasari ◽  
Ayu Yuliandini ◽  
Intan Indah Permatasari
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Company Size ◽  
Negative Effect ◽  
Positive Effect

<p><em>The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.</em><em> </em></p>

scholarly journals PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN FOOD AND BEVERAGE BEI

2018 ◽  
Vol 7 (11) ◽  
pp. 6239
Author(s):  
I Ketut Alit Sukadana ◽  
Nyoman Triaryati
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Analytical Techniques ◽  
Linear Regression Method ◽  
Company Size ◽  
Sales Growth ◽  
Food And Beverage ◽  
Negative Effect ◽  
Corporate Profits ◽  
Positive Effect

Profit or corporate profits needed for the life of the company to gain profit. The purpose of this study is to determine the effect of sales growth, leverage, and company size on profitability. This research was conducted at Food and Beverage Company in Indonesia Stock Exchange period 2012-2016. Number of population as many as 16 companies, sample in this research as many as 11 companies with purposive sampling method. Data collection is done through secondary data. Analytical techniques conducted in this study using multiple linear regression method using independent variables of sales growth, leverage, and company size. Based on the results of the analysis found that the variable of sales growth, leverage, and company size simultaneously have a significant effect on profitability. This shows the increasing value of sales growth and size of the company and the declining value of leverage then profitability will increase. Partial sales growth has a significant positive effect on profitability. Partial leverage has a significant negative effect on profitability. The size of the company partially positively insignificant to profitability.

scholarly journals Do Internal Auditor and Audit Committee Have Impact on Audit Report Lag for Mining Industry?

2021 ◽  
Vol 23 (1) ◽  
pp. 15-23
Author(s):  
Helisa Noviarty ◽  
Ayu Puspitasari ◽  
Elok Heniwati
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Mining Industry ◽  
Moderating Effect ◽  
Company Size ◽  
Audit Report ◽  
Internal Auditor ◽  
Study Results ◽  
Negative Effect ◽  
The Relationship

The purpose of this study is to examine the effect of the Internal Auditor and Audit Committee on Audit Report Lag (ARL) and the moderating effect of Company Size on the relationship between the Internal Auditor and the Audit Committee on ARL. Using mining sector companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2018, this study results in the number of observations of 99 cases. The results show that the Internal Auditor and Audit Committee have a negative effect on ARL. The result also shows that Company Size has a moderating effect on the influence of the Internal Auditor and Audit Committee on ARL.

scholarly journals PENGARUH POLITICAL CONNECTIONS TERHADAP KINERJA PERUSAHAAN

2020 ◽  
Vol 2 (1) ◽  
pp. 1-21
Author(s):  
Agustinus Kristanto
Keyword(s):  
Financial Institutions ◽  
Stock Exchange ◽  
Political Connections ◽  
Independent Directors ◽  
Managerial Ownership ◽  
Company Size ◽  
Political Ties ◽  
Political Relations ◽  
Negative Effect ◽  
Independent Variable

This study aimed to determine the effect of political connections on firm performance, especially a non financial institutions. The sample in this study is a non-listed financial institutions in Indonesia Stock Exchange in 2010-2012, amounting to 304 companies. The dependent variable in this study is the ROE and Tobins'q. While the independent variable in this study is the proportion of independent directors who are politically connected and the proportion of managerial ownership has political relations, company size and type of company. The hypothesis was tested by multiple linear regression. From the tests, it was found the proportion of independent directors who have political ties have a negative effect on the financial performance of the company, while the proportion of managerial ownership has political ties have a negative effect on market performance.

scholarly journals Dampak Thin Capitalization, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tindakan Penghindaran Pajak

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Tesa Anggraeni ◽  
Rachmawati Meita Oktaviani
Keyword(s):  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect ◽  
Thin Capitalization

This researcher examines how thin capitalization, profitability, and company size affect tax avoidance. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2019. The sampling method uses purposive sampling in order to obtain 69 manufacturing companies. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variable thin capitalization has no effect on tax avoidance. While profitability has a significant positive effect on tax avoidance, and company size has a significant negative effect on tax avoidance.

scholarly journals Peran Kepuasan Pelanggan Pada Hubungan Kausalitas Antara Kualitas Layanan Terhadap Niat Beralih

2021 ◽  
Vol 2 (2) ◽  
pp. 316-335
Author(s):  
Alan Rusdiana ◽  
L Suparto LM
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Structural Equation ◽  
Sampling Technique ◽  
Equation Modeling ◽  
Negative Effect ◽  
Core Service ◽  
The Relationship ◽  
Positive Effect

This type of research is associative research. This research takes the title: “This type of research is associative research. This research takes the title: "The Role of Customer Satisfaction on the Causality Relationship Between Service Quality and Switch Intention (Study on Fitra Majalengka hotel visitors)”. The purpose of this study was to determine the partial effect of core service quality and encounter on switching intentions with the mediating factor of customer satisfaction. The population in this study were all visitors to the Fitra Majalengka hotel. The sampling technique used is purposive sampling. The number of respondents in this study was 120. The data were analyzed using structural equation modeling (SEM) with AMOS 21 software. The results of this study indicate that 1) core service quality has no effect on switching intentions, 2) encounter service quality has no effect on switching intentions, 3) core service quality has a positive effect on customer satisfaction, 4) encounter service quality has a positive effect on customer satisfaction, 5 ) customer satisfaction has a negative effect on switching intentions, 6) customer satisfaction mediates the negative effect of core service quality on switching intentions, 7) customer satisfaction mediates the negative effect of encounter service quality on switching intentions. An important finding from this study is that it can confirm the concept of EDT in which customer satisfaction becomes a mediating variable between the relationship between core service quality and encounter with switching intentions.

scholarly journals PERAN KEPEMILIKAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN

2018 ◽  
Vol 15 (2) ◽  
pp. 144-161
Author(s):  
Fenny Putrianti ◽  
Sugi Suhartono
Keyword(s):  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Negative Relationship ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
The Relationship

This research is aimed to determine the role of managerial ownership as a mechanism to improve the quality of earnings and value companies in manufacturing companies listed in the Indonesia Stock Exchange period 2014-2016. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the period 2014-2016. The sample were selected by purposive sampling method, with the number of sample is 312 companies. The results showed that managerial ownership negatively affects firm value and managerial ownership does not affect the quality of profit but has a negative relationship. In addition, the results also show that the quality of earnings does not affect the value of the company but has a negative relationship. In addition, the quality of earnings does not affect the value of the company. Based on the analysis, the quality of earnings as intervening variable is not able to mediate the relationship between managerial ownership and firm value.

scholarly journals Influence of Corporate Governance on Firm Value Through Intellectual Capital and Corporate Social Responsibility

2019 ◽  
Vol 9 (4) ◽  
pp. 148
Author(s):  
Zainab Masitha ◽  
Djuminah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Negative Effect ◽  
Corporate Social ◽  
The Relationship ◽  
Positive Effect

This study aims to find out empirical evidence about the influence of corporate governance on firm value through intellectual capital and corporate social responsibility. The sample used in this study amounted to 123 manufacturing companies listed on the Indonesia Stock Exchange continuously during the period 2015-2017 using purposive sampling technique. This study uses quantitative methods with secondary data obtained from annual reports that have been published by the Indonesia Stock Exchange during the period 2015-2017, which can be accessed through www.idx.co.id. Data analysis in this study uses Structural Equation Modeling based on Partial Least Square (SEM-PLS) with SmartPLS 3.0 software.The results showed that the board of commissioners had a significant negative effect on intellectual capital and had a significant positive effect on corporate social responsibility. Board of Commissioners has a significant positive effect on intellectual capital and has a significant negative effect on corporate social responsibility. The board of commissioners, audit committees, intellectual capital and corporate social responsibility have a positive and significant effect on firm value. Intellectual capital is not able to mediate the relationship between the board of commissioners and firm value, as well as the relationship of the audit committee to firm value. CSR is not able to mediate the relationship between the board of commissioners and firm value and the relationship between the audit committee and firm value.

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