scholarly journals Environmental accounting disclosure practices of quoted manufacturing companies in Nigeria

2021 ◽  
Vol 11 (1) ◽  
pp. 42-47
Author(s):  
Temitope Mariam Worimegbe ◽  
Timothy Oyewole
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Accounting ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Manufacturing Companies ◽  
Environmental Disclosure ◽  
Ex Post ◽  
Significant Difference ◽  
Disclosure Practice

The study assessed the level of environmental disclosure practice of manufacturing companies in Nigeria. Anchored on the legitimacy theory, the ex-post facto research design was adopted by the study. The sample was drawn from the population of sixty quoted manufacturing companies on the floor of the Nigerian Stock Exchange as at 31 December, 2017 using the judgmental sampling technique. The study variables were sourced from the annual reports and the stand-alone environmental reports of the selected companies from 2007-2017. The Global Reporting Initiative (GRI) environmental disclosure index was adopted in assessing the disclosure practice of the companies over the years. The findings showed that the environmental disclosure practice of the quoted manufacturing companies was low in the areas of material, energy, emissions, effluent and waste, water and biodiversity. A good number of the manufacturing companies disclosed very well the theme “others” in the area of environmental expenditure and investment. The study further observed a non-significant statistical difference in the disclosure practice of manufacturing companies over the years (t = -1.440, p = .223). The study concluded that there exists no significant difference in the level of environmental disclosure practice of manufacturing companies in Nigeria from 2007 to 2017.

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 ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PERATAAN LABA

AJAR ◽  
2018 ◽  
Vol 1 (01) ◽  
pp. 44-72
Author(s):  
Theresia Dian
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Educational Background ◽  
Positive Influence ◽  
Income Smoothing ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Significance Level ◽  
Negative Effect

This study is an empirical research that aims to determine the effect of profitability, leverage, company size, CEO's gender, CEO's educational background and CEO's level of education against income smoothing practice. The population in this study are all manufacturing companies that have been going public and listed on the Indonesia Stock Exchange (BEI) in 2014-2016. Sampling technique conducted by the author is to use purposive sampling. This study uses secondary data derived from company financial statements, company annual reports, and fact book. Total research data amounted to 134, of which 84 companies are doing income smoothing. Hypothesis testing is done by using logistic regression analysis with significance level (α) 5%. Data processing using IBM SPSS software version 22.00. The results show that profitability and leverage variables have a significant negative effect on the practice of income smoothing, while the gender variable CEO has a significant positive influence on the practice of income smoothing. Meanwhile, firm size variables, CEO education background and CEO education level have no influence on the practice of income smoothing.

scholarly journals Selection of profit management strategy

2022 ◽  
Vol 6 ◽  
Author(s):  
Ni Wayan Sukma Kartika Dewi ◽  
Ni Made Dwi Ratnadi ◽  
I Ketut Yadnyana ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Earnings Management ◽  
Management Strategy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Real Earnings Management ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Classification Shifting

The purpose of this study is to empirically prove the companies in the growth, mature, and stagnant stages use accrual earnings management, real earnings management, and classification shifting. The data used is secondary data obtained from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data analysis technique used multiple linear regression analysis. The sampling technique used was purposive sampling technique and obtained a sample of 53 manufacturing companies or the same as 265 observational data. Based on the results of the analysis, it was found that the company is in the growth mature and stagnant stage using the accrual earnings management strategy. The growth stage of the company does not use a real earnings management strategy, the mature and stagnant stage, the company uses a real earnings management strategy. Companies in the growth and mature stages do not use the classification shifting strategy.

scholarly journals Properties of Accounting Income in Indonesia: Net Income and Total Comprehensive Income

2018 ◽  
Vol 7 (3.21) ◽  
pp. 261
Author(s):  
Dwi Fitri Puspa ◽  
Listiana Srimulatsih ◽  
Zaitul .
Keyword(s):  
Value Relevance ◽  
Stock Exchange ◽  
Accounting Standards ◽  
Sampling Technique ◽  
Financial Accounting ◽  
Net Income ◽  
Manufacturing Companies ◽  
Comprehensive Income ◽  
Significant Difference

Introduction- This study aims to investigate the quality of net income and total comprehensive earnings from four properties or characteristics. The characteristics in question are persistence, variability, predictability and value relevance. The samples of the research are manufacturing companies listed in Indonesian Stock Exchange in 2012. By employing sampling technique based on the criteria, 24 companies were selected as samples with period of data collection from2012 to 2014. There are six hypotheses tested by using regression technique. The results of the research show some findings, namely that net income is more persistent than total comprehensive income, there is no significant difference in the variability between total comprehensive income and net income, net income has the ability to predict cash flow and net income for the upcoming year is better than the total comprehensive income and the relevance of net income is different from the total comprehensive income both by applying price and return model. IFRS convergence financial accounting standards require companies that have public accountability in Indonesia to present a comprehensive income statement that includes the presentation of net income, other comprehensive income and total comprehensive income. The results of the research on the characteristics of net income and total comprehensiveness benefit for various parties such as investors, financial analysts and creditors concerned with the quality of profit that is characterized from 4 perspectives mentioned before.. For the financial accounting standards setter, results of this study provide information about the quality of comprehensive earnings. 

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 PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR INDUSTRI KIMIA

2021 ◽  
Vol 1 (1) ◽  
pp. 660-672
Author(s):  
Linda Wati ◽  
Nugrahini Kusumawati ◽  
Efi Tajuroh A ◽  
Aris Trismayadi N
Keyword(s):  
Financial Reporting ◽  
Chemical Industry ◽  
Environmental Performance ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Accounting ◽  
Accounting System ◽  
Environmental Disclosure ◽  
Green Accounting

Accounting has an important role for companies through corporate financial reporting. Green accounting or also known as environmental accounting is an accounting system that studies accounts related to environmental costs. The purpose of this study is to determine the Environmental Performance and Environmental Disclosure individually (partially) or collectively (simultaneously) on the profitability of the chemical industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. This research uses quantitative methods with a descriptive approach. The population in this study were 13 chemical industry sub-sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. Sampling in this study using a purposive sampling technique, namely as many as 6 companies. The results of the research on the effect of the application of Green Accounting on profitability obtained the value of Fcount> Ftable (2.274 > 2.04), then Ha is rejected, which means that environmental performance and environmental disclosure do not jointly affect profitability in chemical industry sub-sector companies listed on the Stock Exchange. Indonesia for the period 2014-2018. In conclusion, this study tries to examine how the influence of environmental disclosures on profitability in chemical industry sub-sector companies lised on the indonesian stock exchange in 2015-2019

scholarly journals PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA ABNORMAL RETURN

2019 ◽  
pp. 997
Author(s):  
Made Erika Krisdiyanti Putri ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Abnormal Returns ◽  
Sampling Technique ◽  
Global Reporting Initiative ◽  
Manufacturing Companies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Adjusted Model

The population in this study were all manufacturing companies listed on the Stock Exchange from 2013 - 2017. The sampling technique was carried out using a purposive sampling method that is non-random selection of information obtained using certain considerations. The research sample consisted of 60 manufacturing companies listed on the Indonesia Stock Exchange (IDX) which were sampled during the 2013-2017 period. The measurement of CSR disclosure is based on the Global Reporting Initiative (GRI) -G4 of 91 CSR disclosure index items. Whereas, abnormal returns are calculated using the market adjusted model. The results show that disclosure of CSR affects abnormal returns. Research shows that investors consider CSR information to make decisions. The implication of this research is that investors care about corporate social responsibility in making decisions to invest.

scholarly journals An Assessment of the Determinants of Environmental Costs of Listed Deposit Money Banks in Nigeria

2020 ◽  
Vol 4 (1) ◽  
pp. 12-20
Author(s):  
Wasiu Adebayo Lamidi ◽  
Adesola Olufunmilola Oluwatuyi ◽  
Tariro Masunda ◽  
Adebayo Olagunju
Keyword(s):  
Stock Exchange ◽  
Pearson Correlation ◽  
Sampling Technique ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Annual Reports ◽  
Company Size ◽  
Environmental Costs ◽  
Doing Business ◽  
Banking Institutions

This paper assesses the determinants of environmental costs of Nigerian banking institutions. Looking at the influence of profitability, company size and leverages on environmental cost such as donation, gift and developments, the population of the study are deposit money banks in Nigeria. Using purposive sampling technique, the study selected all fifteen (15) banks listed on the Nigerian Stock Exchange websites as at June 31, 2019 in which their annual reports are available to be extracted. The study utilized archival data i.e the annual report of listed banks from 2014 – 2017 to extract the needed information. Using STATA 14 software, the study conducts diagnostic tests such as heteroskedasticity, multicollinearity and Pearson correlation for data examination. Hence, multiple regression analysis was conducted to investigate the influence of profitability, company size and leverages on environmental costs. The analysis of the study showed that profitability, company size and leverages have positive and significant association with the environmental cost reported by these banks. Therefore, the study recommended that to adapt to the changing system of doing business, accountants ought to be equipped with skills and knowledge about environmental accounting and reporting, and in order to enhance competitiveness, banks must design and apply environmentally friendly strategies.  

scholarly journals Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Struktur Modal sebagai Variabel Intervening (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2017-2019)

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Dhian Andanarini Minar Savitri ◽  
Dian Kurniasari ◽  
Amos Mbiliyora
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Ex Post ◽  
Ex Post Facto ◽  
Negative Effect ◽  
Report Data

ABSTRACT This study aims to analyze the factors that influence firm value with capital structure as a intervening variable in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019.This research is a causal research with ex post facto type. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique is purposive sampling, which is collecting samples with certain criteria as a benchmark for collection, so that a sample of 141 companies is obtained. Data collection techniques with the method of documentation that is analyzing the company's annual report. Data analysis techniques used to answer the research hypothesis are multiple regression which are operated through the SPSS program.The research shows that profitability and firm size has no effect on firm value, Profitability has a negative effect on capital structure, firm size has a positive effect on capital structure,capital structure has a negative effect on firm value, and capital structure has no proven to mediate the effect of profitability and firm size to firm value.

scholarly journals Audit Committee Characteristics and their Impact on Intellectual Capital Disclosure: A Study of Listed Manufacturing Companies in Sri Lanka

2019 ◽  
Vol 14 (1) ◽  
pp. 135-149
Author(s):  
Nimalathasan Balasundaram ◽  
Keyword(s):  
Sri Lanka ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Stock Exchange ◽  
Listed Companies ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Sri Lankan ◽  
Manufacturing Companies ◽  
The Impact

In the today’s knowledge based economy, intellectual capital (IC) is considered as a strategic asset which determines the value of the company. Different practices of disclosing IC information in annual reports that do not show the real financial position of a company, is a main problem in Sri Lankan companies. The objective of this study was to find out the impact of audit committee characteristics on Intellectual Capital Disclosure (ICD) of listed companies on the Colombo Stock Exchange (CSE) for a period of five- years from 2012/2013 to 2017/2018. The ICD index comprised of 30 items in terms of Relational Capital Disclosure (RCD), Structural Capital Disclosure (SCD) and Human Capital Disclosure (HCD). The data was analyzed using correlations and regression analysis. Most of the Sri Lankan Listed companies disclosed ICD in text, sentences, pictures, tables and graphs in line with the Global Reporting Initiative (GRI) guidelines in their annual reports. ICD was measured by a disclosure index score. The independent variables comprised various forms of audit committee characteristics: audit committee size, frequency of audit committee meetings and audit committee independence. The study confirms that the size of the audit committee and audit committee meetings are important attributes to explain ICD in Sri Lanka. However, the study found a negative significant relationship between ICD and audit committee independence. Keywords: audit committee independence, audit committee meeting, audit committee size, intellectual capital disclosure

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