Determinan Efisiensi Investasi dengan Risiko Litigasi sebagai Variabel Moderasi

Erni Suryandari Fathmaningrum; Dinda Rintania Dewi

doi:10.18196/rabin.v5i2.12748

Determinan Efisiensi Investasi dengan Risiko Litigasi sebagai Variabel Moderasi

Reviu Akuntansi dan Bisnis Indonesia ◽

10.18196/rabin.v5i2.12748 ◽

2021 ◽

Vol 5 (2) ◽

pp. 185-196

Author(s):

Erni Suryandari Fathmaningrum ◽

Dinda Rintania Dewi

Keyword(s):

Regression Analysis ◽

Sustainability Reporting ◽

Debt Maturity

Latar Belakang:Pada tahun 2020, BPS menyatakan laju pertumbuhan PDB sektor manufaktur mengalami penuruan sebesar -2,93 dibanding tahun 2019 yaitu sebesar 3,80. Penurunan laju pertumbuhan PDB yang dialami perusahaan sektor manufaktur merupakan dampak dari Covid-19 yang sedang melanda dunia. Penurunan laju pertumbuhan PDB perusahaan sektor manufatur berpengaruh terhadap tingkat efisiensi investasi yang dilakukan perusahaan.Tujuan:Penelitian ini memiliki tujuan untuk menguji pengaruh kualitas laporan keuangan, konservatisme, debt maturity dan sustainability reporting terhadap efisiensi investasi dengan risiko litigasi sebagai variable moderasi.Metode Penelitian:Dalam penelitian ini menggunakan teknik analisis data yaitu Regresi Linear Berganda dan Moderated Regression Analysis (MRA).Hasil Penelitian:Hasil penelitian ini menunjukkan bahwa kualitas laporan keuangan, konservatisme, dan debt marurity berpengaruh positif terhadap efisiensi investasi. Sementara sustainability reporting tidak berpengaruh terhadap efisiensi investasi. Hasil penelitian ini juga menunjukkan bahwa risiko litigasi memperkuat pengaruh positif kualitas laporan keuangan dan debt maturity terhadap efisiensi investasi.Keterbatasan Penelitian:Penelitian ini memiliki keterbatasan hanya berfokus pada perusahaan sektor manufaktur saja dan hanya menguji pengaruh kualitas laporan keuangan, konservatisme, debt maturity, dan sustainability reporting terhadap efisiensi investasiKeaslian/Novetly Penelitian:Penelitian ini memiliki pembaharuan yaitu menambahkan risiko litigasi sebagai variabel moderasi. Hal ini dikarenakan hasil penilitian yang tidak konsisten memungkinkan terdapat faktor lain yang mempengaruhi efisiensi investasi.

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Factor Affecting Corporate Social Responsibility Within Global Reporting Initiatives

Media Trend ◽

10.21107/mediatrend.v13i1.3210 ◽

2018 ◽

Vol 13 (1) ◽

pp. 47

Author(s):

Martin Gunawan

Keyword(s):

Regression Analysis ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Sustainability Reporting ◽

Institutional Ownership ◽

Equation Model ◽

Current Ratio ◽

Qualitative And Quantitative ◽

Corporate Social ◽

Research Show

<p class="Body">Many studies describe the Corporate Social Responsibility Disclosure (CSRD) that emerged since 2007 as obligation and deduction of earnings and requires listed companies to perform philantrophy as part of legitimacy act. This research conducted to determines the hypothesis factors of CSRD specified to Global Reporting Initiavites (GRI) standards in 2014 and 2015 that implemented framework GRI G4. The qualitative and quantitative findings using regression analysis test, best equation model, classic assumption test for 22 sustainability reporting showed current ratio, debt to equity, size, institutional ownership and age have significant effects. This research show increasing disclosure and the recurring topics of standardized CSRD from among members of GRI group. </p>

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GOING CONCERN COMPANY AND ITS RELATION TO SUSTAINABILITY REPORT DISCLOSURE: EVIDENCE FROM SOEs IN INDONESIA

International Journal of Economics Business and Accounting Research (IJEBAR) ◽

10.29040/ijebar.v3i01.376 ◽

2019 ◽

Vol 3 (01) ◽

pp. 12

Author(s):

Saktiana Rizki Endiramurti ◽

Achmad Budiman Rosadi ◽

Agung Nur Probohudono

Keyword(s):

Regression Analysis ◽

Panel Data ◽

Sustainability Reporting ◽

Firm Characteristics ◽

Statistical Tool ◽

Audit Opinion ◽

Going Concern ◽

Going Concern Opinion ◽

The Relationship ◽

Sustainability Report

This study refers to the issue that is happening in Indonesian State-Owned Enterprises (SOEs), especially in the case of going concern. The purpose is to provide empirical evidence about the relationship between going concern companies and corporate characteristics on the disclosure of sustainability report. The sample used is a non-financial SOEs company in Indonesia, consisting of 54 companies during the period 2014-2016. This study employs regression analysis of panel data with statistical tool Eviews version 9.0. The results support three out of four research hypotheses, in which going concern audit opinion and firm characteristics assessed through firm size and age had significant influence on sustainability report disclosure. This indicates that the larger and longer the company stands, the company will present the sustainability reporting more fully. The more complete presentation of sustainability reporting becomes one of the important factors for the auditor in determining going concern opinion in its report.

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Sustainability Reporting dan Return Saham di Perusahaan Terindeks LQ45

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i06.p01 ◽

2021 ◽

Vol 31 (6) ◽

pp. 1356

Author(s):

Nyoman Weda ◽

I Putu Sudana

Keyword(s):

Regression Analysis ◽

Panel Data ◽

Stock Returns ◽

Stock Return ◽

Sampling Method ◽

Sustainability Reporting ◽

Company Size ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression

In recent years, investors have put pressure on companies to disclose more sustainability information. The purpose of this study was to determine the effect of the intensity of disclosure in sustainability reporting on stock returns. This research was conducted on companies with shares listed in the LQ45 index on the IDX. The number of samples taken was 17 companies, with a purposive sampling method. Data collection was carried out by documentation study. The analysis technique used is the panel data regression analysis technique. The results showed that the intensity of disclosure in sustainability reporting has no effect on stock returns. The high intensity of disclosure does not necessarily attract investors to invest and increase the company's stock return. Keywords: Sustainability Reporting; Profitability; Company Size; Stock Return.

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RGEC, Sustainability Reporting, and Financial Performance: A Study in Listed Banks in IDX 2013-2017

KnE Social Sciences ◽

10.18502/kss.v3i22.5114 ◽

2019 ◽

Author(s):

Tri Gunarsih ◽

Setiyono . ◽

Fran Sayekti ◽

Tamas Novak

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Financial Performance ◽

Empirical Evidence ◽

Significant Influence ◽

Sustainability Reporting ◽

Risk Profile ◽

Correlation And Regression Analysis ◽

Good Corporate Governance ◽

And Performance

This study aims to analyze Risk Profile, Good Corporate Governance, Earning, and Capital (RGEC), Sustainability Reporting (SR) and financial performance (ROE and TQ) of the listed banks in the IDX. This research implements correlation and regression analysis. Base on data samples of 12 banks in 2013-2017, the results of this study show that GCG and RGEC positively correlated to performance (ROE and TQ), but there is no correlation between SR and performance. The regression analysis shows that risk profile (LDR), GCG, and Earning / rentability (ROA) are statistically significant influence ROE but only NPL and GCG that influence TQ while SR is not significant, both to ROE and TQ. These findings support the arguments that the better the RGEC, the higher the financial performance. Subject to data limitation of SR, this study could not give empirical evidence that the better the SR, the higher the firm performance.

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CSR Performance, Firm’s Attributes, and Sustainability Reporting

International Journal of Business and Society ◽

10.33736/ijbs.3269.2020 ◽

2020 ◽

Vol 21 (2) ◽

pp. 521-539

Author(s):

Berto Usman

Keyword(s):

Regression Analysis ◽

Empirical Evidence ◽

Capital Market ◽

Sustainability Reporting ◽

Pivotal Role ◽

Fiscal Year ◽

Legitimacy Theory ◽

Quarterly Data ◽

Logit Regression ◽

Sustainability Reports

This study aims to empirically identify the drivers of sustainability reporting (SR) in Indonesia. Relying on the legitimacy theory, we conjecture that CSR performance and the firm’s attributes are associated with SR. Using the sample from the Indonesian Capital Market (IDX), we run logit regression analysis. Logit regression is performed by employing quarterly data from 37 publicly listed companies, that voluntarily published sustainability reports from the first quarter (Q1) of 2012 to the last quarter (Q4) of 2016 fiscal year. The obtained results show that CSR performance is positively associated with SR. Whilst, firm’s attributes with different surrogate indicators indicate mixed results. Overall, this study provides empirical evidence, in which CSR performance and the firm’s attributes play a pivotal role as the drivers of sustainability reporting.

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Profitabilitas Sebagai Pemoderasi Pengaruh Pengungkapan Sustainability Reporting Pada Nilai Perusahaan Pemenang Indonesian Sustainability Reporting Awards

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i03.p09 ◽

2020 ◽

Vol 30 (3) ◽

pp. 662

Author(s):

Quita Amelia Budiana ◽

I Gusti Ayu Nyoman Budiasih

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Firm Value ◽

Sustainability Reporting ◽

Sampling Techniques ◽

Purposive Sampling ◽

Data Analysis Technique ◽

Analysis Technique ◽

Positive Effect

This study aims to determine the effect of Sustainability Reporting on firm value and determine the ability of profitability in moderating the effect of Sustainability Reporting on firm value. This research was conducted on the winners of the Indonesian Sustainability Reporting Awards (ISRA) in 2015-2018. The number of samples taken as many as 13 companies using purposive sampling techniques. The data analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the analysis found that Sustainability Reporting has a positive effect on firm value and profitability strengthens the effect of Sustainability Reporting on firm value. Keywords: Sustainability Reporting; Firm Value; Profitability.

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PENGARUH DIMENSI SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA MALAYSIA

Jurnal Ilmiah Akuntansi dan Keuangan ◽

10.32639/jiak.v7i1.163 ◽

2018 ◽

Vol 7 (1) ◽

pp. 109-121

Author(s):

Retnosari Retnosari

Keyword(s):

Human Rights ◽

Regression Analysis ◽

Financial Performance ◽

Multiple Regression Analysis ◽

Quantitative Method ◽

Descriptive Analysis ◽

Sustainability Reporting ◽

Positive Influence ◽

Product Responsibility ◽

Positive Effect

This study aims to analyze sustainabilty dimensions of sustainability reporting positive effect on the financial performance of companies in Malaysia. This research is quantitative method of the archival research. Furthermore sampling in this study using purposive sampling and this research using descriptive analysis and multiple regression analysis. This study found existing positive influence dimensions of sustainability reporting which consists of the economic, environmental, labor, human rights, social and product responsibility on the financial performance in the company's Malaysia.

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