scholarly journals A Proposed Framework to Integrate Sustainability into Industrial Small to Medium Business Practices: Challenges and Expectations. A Field Study on Saudi Business Organization

2020 ◽  
Vol 8 (01) ◽  
pp. 1471-1492
Author(s):  
Mona Fathi Rizk ◽  
Hayah Mohamed Abouelnaga ◽  
Sahar Ahmed Fallatah
Keyword(s):  
Performance Evaluation ◽  
Path Analysis ◽  
Field Study ◽  
Carbon Emissions ◽  
Environmental Performance ◽  
Company Size ◽  
Business Practices ◽  
Business Organization ◽  
Manufacturing Companies ◽  
Board Size

Purpose: Corporate Performance Evaluation Program (PROPER) has some objectives such as curbing carbon emissions. This program evaluates and assigns ratings to the companies' performance in managing environment. This study aims to (1) examine the effects of environmental performance (PROPER rating) on Carbon Emissions Disclosure (CED); and (2) identify the determinants of PROPER rating. Results: Reckoning with carbon emissions checklist from Carbon Disclosure Project (CDP), data are gathered from 144 firms. The average of CED among Indonesian manufacturing companies is still relatively low (24%). Path analysis shows that CED is influenced by PROPER rating and Board Size, but not by Leverage and Profitability. Conclusion: Board Size and Profitability are important determinants of PROPER rat­­­­ing, but Leverage and Company Size are not. PROPER is considered effective to improve companies’ transparency in managing carbon emissions among Indonesian manufacturing companies.

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. 

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 PENGARUH SIZE, UMUR PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING

2020 ◽  
Vol 3 (2) ◽  
pp. 58-71
Author(s):  
Desyderia Ingriani Wahyuni Yassim ◽  
Gendro Wiyono ◽  
Mujino Mujino
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Path Analysis ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social

AbstrakPenelitian ini bertujuan untuk menguji apakah ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, ukuran perusahaan berpengaruh terhadap profitabilitas, umur perusahaan berpengaruh terhadap profitabilitas, ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, dan umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening. Penelitian mengambil sampel perusahaan manufaktur sub sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI).  Jenis data yang digunakan dalam penelitian ini merupakan data sekunder berupa laporan tahunan perusahaan. Selama periode 2014-2018, terdapat 142 perusahaan manufaktur, dan populasi dalam penelitian ini berjumlah 42 perusahaan. Sampel dipilih dengan teknik purposive sampling, yaitu metode pengambilan sampel yang ditetapkan oleh peneliti sesuai dengan kriteria tertentu sehingga total sampel adalah 19 perusahaan. Data dianalisis dengan menggunakan path analysis.  Hasil penelitian meliputi (1) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan, (2) umur perusahaan berpengaruh terhadap tanggung jawab soaial perusahaan, (3) profitabilitas berpengaruh terhadap tanggung jawab sosial perusahaan, (4) ukuran perusahaan berpengaruh terhadap profitabilitas, (5) umur perusahaan berpengaruh terhadap profitabilitas, (6) ukuran perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening, (7) umur perusahaan berpengaruh terhadap tanggung jawab sosial perusahaan dengan profitabilitas sebagai variabel intervening.Kata Kunci :   ukuran perusahaan, halaman perusahaan, tanggung jawab sosial perusahaan, profitabilitas.AbstractThis study aims to examine whether company size has an effect on corporate social responsibility, company age has an effect on corporate social responsibility, profitability has an effect on corporate social responsibility, company size has an effect on profitability, company age has an effect on profitability, company size has an effect on responsibility social enterprise with profitability as an intervening variable, and company age affect corporate social responsibility with profitability as an intervening variable. The study took a sample of manufacturing companies sub-sector of consumer goods listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of company annual reports. During the 2014-2018 period, there were 142 manufacturing companies, and the population in this study amounted to 42 companies. Samples were selected by purposive sampling technique, which is the sampling method determined by researchers in accordance with certain criteria so that the total sample is 19 companies. Data were analyzed using path analysis. The results of the study include (1) company size influences corporate social responsibility, (2) company age influences corporate social responsibility, (3) profitability influences corporate social responsibility, (4) company size affects profitability, (5) company age affects profitability, (6) company size affects corporate social responsibility with profitability as an intervening variable, (7) company age affects corporate social responsibility with profitability as an intervening variable.Keywords : company size, company page, corporate social responsibility, profitability.

scholarly journals Carbon Emission Disclosure in Indonesia’s Manufacturing Companies

2020 ◽  
pp. 148-154
Author(s):  
Muhammad Bayu Triansyah ◽  
◽  
Mohamad Adam ◽  
Tertiarto Wahyudi ◽  
◽  
...  
Keyword(s):  
Carbon Emissions ◽  
Carbon Emission ◽  
Gender Diversity ◽  
Company Size ◽  
Manufacturing Companies ◽  
The Government ◽  
Business Entities ◽  
And Gender ◽  
Company Growth ◽  
The Impact

In Indonesia, the government invites business actors to jointly reduce greenhouse gas emissions through disclosure of carbon emissions. Disclosure of carbon emissions in Indonesia is still voluntary (voluntary disclosure), so not all companies disclose this information in their reports. The purpose of this article is to assess the impact of factors such as company size, profitability, company growth, environmental committees, and gender diversity on carbon emission disclosure by Indonesia’s manufacturing companies. For the study, the authors selected 16 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The activities of these companies are the subject of study. To measure the extent of the carbon emission disclosure, a checklist is developed based on the measurement sheet provided by the Carbon Disclosure Project (CDP). The CDP is an organisation based in the United Kingdom which supports companies and cities to disclose the environmental impact of major corporations. The main idea of the project is that environmental reporting and risk management should become a business norm in order to ensure sustainable development of the economy. The study results show that company size has an effect on the level of carbon emission disclosure. The bigger is the company – the greater is the pressure that results from its economic activities. Therefore, the government and the public pay more attention to such business entities. It prompts the company to disclose its carbon emissions. At the same time, such factors as profitability, company growth, environmental committee and gender diversity do not affect on carbon emission disclosure. It was found that the level of carbon emission disclosure among Indonesia’s manufacturing companies is very low, and therefore the government and society need to take measures to increase the responsibility of business entities for environmental pollution.

scholarly journals Environmental Performance, Company Size, Profitability, And Carbon Emission Disclosure

2020 ◽  
Vol 10 (2) ◽  
pp. 349
Author(s):  
Masiyah Kholmi ◽  
Attika Dewi Shaqinnah Karsono ◽  
Dhaniel Syam
Keyword(s):  
Carbon Emissions ◽  
Environmental Performance ◽  
Voluntary Disclosure ◽  
Carbon Emission ◽  
Stock Exchange ◽  
Company Size ◽  
Public Companies ◽  
The Public ◽  
Service Companies ◽  
Data Collection Technique

This study aims to examine the effect of environmental performance, company size, profitability on disclosure of carbon emissions in non-service companies listed on the Indonesia Stock Exchange (IDX). The population of this study used non-service companies listed on the Indonesia Stock Exchange (IDX) in 2017. The research sample was 34 companies selected through the purposive sampling method. The data collection technique using documentation method. Data analysis techniques using multiple regression analysis with statistical tools used are SPSS V.24. The results showed that the company's environmental performance did not influence the company to conduct carbon emission disclosure. by obtaining a PROPER rating, it does not guarantee the company will disclose carbon emissions properly. While company size and profitability, have no effect on carbon emission disclosure, because companies still choose to make other disclosures that can increase their legitimacy in the eyes of the public. Companies consider carbon emission disclosure as not yet able to add value to companies and the nature of emissions disclosures carbon which is still in the form of voluntary disclosure. This research contributes to disclosure of carbon emissions from company activities in the annual report and the company can prevent and reduce carbon emissionsc.

scholarly journals PENGARUH PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN, PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI

2020 ◽  
Vol 4 (2) ◽  
pp. 107
Author(s):  
Galuh Artika Febriyanti
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Tax Planning ◽  
Company Size ◽  
Business Practices ◽  
Manufacturing Companies ◽  
Fair Competition ◽  
Good Corporate Governance ◽  
Company Growth ◽  
The Relationship

ABSTRAK     Penerapan Good Corporate Governance (GCG) akan mendorong para pelaku bisnis untuk menjalankan praktik bisnis yang mengutamakan kelangsungan hidup perusahaan, kepentingan stakeholders, dan menghindari cara-cara memperoleh keuntungan sesaat yang merugikan pihak lain sehingga tercipta persaingan yang sehat dan iklim usaha yang kondusif. Good Corporate Governance (GCG) yang diterapkan oleh perusahaan-perusahaan di Indonesia sangat penting untuk menunjang pertumbuhan dan stabilitas ekonomi. Penelitian tentang manajemen laba telah banyak dilakukan baik di luar dan di dalam negeri. Namun ditemukan adanya riset gap dalam penelitian-penelitian terdahulu. Penelitian ini dilakukan karena adanya fenomena riset gap dari penelitian-penelitian terdahulu. Obyek dari penelitian ini adalah perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia mulai tahun 2015-2018 dengan sampel sebanyak 57 perusahaan. Hasil penelitian menunjukkan pertumbuhan perusahaan dan ukuran perusahaan tidak mempunyai pengaruh signifikan terhadap manajemen laba. Sedangkan perencanaan pajak mempunyai pengaruh signifikan terhadap manajemen laba. Penelitian ini menunjukkan Good Corporate Governance tidak memoderasi hubungan antara ukuran perusahaan dan manajemen laba. Good Corporate Governance juga tidak memoderasi hubungan antara perencanaan pajak dengan manajemen laba. Kata kunci : Pertumbuhan Perusahaan, Perencanaan Pajak, Ukuran Perusahaan,  Good Corporate Governance, Manajemen Laba.     ABSTRACT     The implementation of Good Corporate Governance (GCG) will encourage business people to carry out business practices that prioritize the going concern of the company, the interests of stakeholders, and avoid ways of gaining instant profits that are detrimental to others so as to create fair competition and a conducive business climate. Good Corporate Governance (GCG) implemented by companies in Indonesia is very important to support economic growth and stability. Research on earnings management has been carried out both overseas and domestically. But it was found that there was a research gap in previous studies. This research was conducted because of the gap research phenomenon from previous studies. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2015-2018 with a sample of 57 companies. The results showed that company growth and company size did not have a significant effect on earnings management. While tax planning has a significant influence on earnings management. This research shows that Good Corporate Governance does not moderate the relationship between company size and earnings management. Good Corporate Governance also does not moderate the relationship between tax planning and earnings management. Keywords: Company Growth, Tax Planning, Company Size, Good Corporate Governance, Earnings Management.

scholarly journals Pengungkapan Emisi Karbon: Menguji Peranan Tipe Industri, Kinerja Lingkungan, Karakteristik Perusahaan dan Komite Audit

2019 ◽  
Vol 17 (2) ◽  
pp. 227
Author(s):  
Nur Widhya Tyas Saptiwi
Keyword(s):  
Climate Change ◽  
Carbon Emissions ◽  
Environmental Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Global Climate ◽  
Company Size ◽  
Business World ◽  
Purposive Sampling ◽  
Industry Type

Discourse on climate change and global warming in the last few decades has caused unrest among people and business world around the world. One reason is the uncontrolled disposal of carbon emissions. The efforts of each country to increase economic growth through the industrialization of turub worsen the global climate. Therefore, a global movement is needed to anticipate climate change that can threaten the survival of humanity. This study aims to examine the effect of industry type, environmental performance, company characteristics (profitability, leverage, company size) and audit committee on the disclosure of carbon emissions in companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. Samples were taken using purposive sampling techniques and produced 117 companies that can be used for hypothesis testing. Regression analysis results show that environmental performance, company size and audit committee have a positive effect on disclosure of carbon emissions. Meanwhile, industry type and profitability negatively affect the disclosure of carbon emissions, while leverage does not affect the disclosure of carbon emissions. Abstrak Wacana tentang perubahan iklim dan pemanasan global dalam beberapa dekade terakhir telah menimbulkan kegelisahan dikalangan masyarakat dan dunis bisnis di seluruh dunia. Salah satu penyebabnya adalah pembuangan emisi karbon yang tidak terkendali. Upaya tiap-tiap negara untuk meningkatkan pertumbuhan ekonomi melalui industrialisasi turub memperburuk iklim global. Karena itu, perlu gerakan global untuk mengantisipasi perubahan iklim yang dapat mengancam kelangsungan umat manusia. Penelitian ini bertujuan untuk menguji pengaruh tipe industri, kinerja lingkungan, karakteristik perusahaan (profitabilitas, leverage, ukuran perusahaan) dan komite audit terhadap pengungkapan emisi karbon pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2012-2016. Sampel diambil dengan menggunakan tehnik purposive sampling dan menghasilkan 117 perusahaan yang dapat digunakan untuk pengujian hipotesis. Analisis regresi menunjukkan kinerja lingkungan, ukuran perusahaan dan komite audit berpengaruh positif terhadap pengungkapan emisi karbon. Tipe industri dan profitabilitas berpengaruh negatif terhadap pengungkapan emisi karbon. Sedangkan leverage tidak berpengaruh terhadap pengungkapan emisi karbon.

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 Analysis of Economic Performance of Manufacturing Companies in Indonesia

2017 ◽  
Vol 9 (2) ◽  
pp. 132-142
Author(s):  
Nadim Fernando ◽  
Fachrurrozie Fachrurrozie
Keyword(s):  
Path Analysis ◽  
Significant Influence ◽  
Economic Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Environmental Disclosure

This research aimed to analyze the influence of Environmental Performance, Profit Margin, and Environmental Disclosure on the Economic Performance partially, and the influence of the Environmental Performance onEconomic Performance through the Environmental Disclosure as an intervening variable.The research sample included the manufacturing companies that listed in Indonesia Stock Exchange in 2012-2014 and joined the PROPER program by the Ministry of the Environment (MOE),which were composed of 39 companies from the total 141 companies.This research used secondary data from the annual reports of each company obtained from the website of the Stock Exchange (www.idx.co.id) and PROPER report by KLH (www.menlh.go.id). Hypothesis testing in this study used path analysis, t test, and Sobel test. The results of this research indicated that the Environmental Performance and Profit Margin partially has significant influence on the Economic Performance, while the Environmental Disclosure does not have a significant influence toward the Economic Performance, and Environmental Performance has no significant influence on the Economic Performance through the Environmental Disclosure as an intervening variable.

scholarly journals Determinants of Carbon Emission Disclosure in Indonesia Manufacturing Company

2021 ◽  
pp. 1-9
Author(s):  
Erwin Saraswati ◽  
Ridha Sinta Amalia ◽  
Tubandryah Herawati
Keyword(s):  
Carbon Emissions ◽  
Carbon Emission ◽  
Banking Industry ◽  
Company Size ◽  
Manufacturing Companies ◽  
Legitimacy Theory ◽  
High Profile ◽  
Low Profile ◽  
Global Concern ◽  
Sustainability Report

Climate change is caused by increasing carbon emissions and this become a global concern. Indonesia, as a significant carbon emitter, is expected to reduce carbon emissions. This study examines the factors that cause companies to disclose carbon emissions, with a sample of manufacturing companies in Indonesia, for 2016-2018. The number of samples obtained was 108 firm years. The results showed that the determinants for companies to disclose carbon emissions were profitability, type of industry and company size. This means that the higher the profitability and size of the company, the wider the disclosure of carbon emissions. Industry types are classified as high profile and low profile, in relation to contributors to carbon emissions. The higher the profile, the wider the disclosure will be, due to pressure from stakeholders. This supports the legitimacy theory. The leverage factor does not cause the company to make disclosures. This is because companies with high leverage tend to lower costs. In addition, the carbon emission disclosure report is still voluntary, so the company only discloses what is mandatory. The banking industry is required to prepare a sustainability report for 2019, so further research can use banking industry objects.

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