scholarly journals PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX,MANAJEMEN LABA, DAN TIPE INDUSTRITERHADAP ENVIRONMENTAL DISCLOSURE

2015 ◽  
Vol 10 (2) ◽  
pp. 108
Author(s):  
Amanda Chrysanti ◽  
Diena Noviarini
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Significant Influence ◽  
Sampling Method ◽  
Secondary Data ◽  
Environmental Disclosure ◽  
Independent Variables ◽  
Industry Type ◽  
Dependent Variables ◽  
Multiple Regression Method

Thisresearchaims to empirically analyze the influence ofCorporate Governance Perception Index, earnings management,and industry type on environmental disclosure. Environmental Disclosure is the dependent variables in this research were measured by scoring technique based on GRI3.1 Guidelines. For the independent variables in this research, using Corporate Governance Perception Index were measured by CGPI index score, earnings management were measured by discretionary accruals, and industry type were measured bycategorial. This research uses secondary data which population are companies entered Corporate Governance Perception Index  in 2009-2012. While the sampling method used was purposive sampling method which is overall 44 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that Corporate Governance Perception Index has positively and significant influence to environmental disclosure. The other hand earnings management has no significant influence  to  environmental  disclosure.  The  last  one  industry  type  has  negatively  and  significant  influence  to environmental disclosure.   Key  Words:  Corporate  Governance  Perception  Index,  Earnings  Management,  Industry  Type,  and  Environmental Disclosure

scholarly journals Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2014-2017)

2019 ◽  
Vol 16 (1) ◽  
Author(s):  
Sri Ayem ◽  
Dewi Yuliana
Keyword(s):  
Earnings Management ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Auditor Independence ◽  
Financial Report ◽  
Independent Variables ◽  
Descriptive Research

The purpose of this study was to determine the effect of auditor independence, audit quality, earnings management, and independent commissioners on the integrity of financial statements. This research is included in descriptive research. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017. The sample in this study was determined using a purposive sampling method and obtained 25 companies, samples in the 4 years of the annual financial report. The type of data used is secondary data. To find out the influence between independent variables and the dependent variable using the method of multiple regression analysis. The results of this study indicate that auditor independence has no significant effect, audit quality has no significant effect, earnings management has a significant effect, independent commissioners have a significant effect on the integrity of financial statements.

scholarly journals Factors Influencing Financial Distress and Its Impact on Company Values of the Sub-Sectors Firms in Indonesian

2018 ◽  
Vol 1 (2) ◽  
pp. 191-204
Author(s):  
Milla Alsura Murtadha ◽  
Muhammad Arfan ◽  
Mulia Saputra
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Significant Influence ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Model ◽  
Company Value

AbstractObjective – The purpose of this study is to determine the influence of corporate governance, profitability, and firm size on financial distress and its impact to the company value of the sub-sectors companies in infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange for the period of 2011-2015. Design/methodology – The secondary data in the form of financial statements are collected from the sub-sector companies in infrastructure, utilities, and transportation thand from the Indonesian Capital Market Directory (ICMD). The data is taken from the companies listed in Indonesia Stock Exchange in period of 2011-2015. Samples are determined by using purposive sampling method and the samples are selected based on certain considerations or criteria. The analysis model used in this study is path analysis. Results – The results show that in the first line; corporate governance, profitability and firm size, both partially and simultaneously have significant influence on financial distress of the sub-sector companies on infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange. In the second track, corporate governance, profitability, firm size and financial distress both partially and simultaneously have significant influence on the company value in the sub-sectors of infrastructure, utilities, and transportation that are listed in Indonesia Stock Exchange. Research limitations/implications – The time of observation of the study is only 5 years and it does not properly reflect the actual phenomenon. The samples of the study are only limited to  Sub-Sector companies in Infrastructure, Utilities, Transportation even though there are still many other companies that are listed in Indonesia Stock Exchange.

scholarly journals PENGARUH RASIO KEUANGAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2011

2014 ◽  
Vol 1 (1) ◽  
pp. 60
Author(s):  
Danny Oktanto ◽  
Muhamad Nuryatno Amin
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Ratios ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Activity Ratios

<span class="fontstyle0">The objective of this research is to examine the effect of financial ratios<br />(proxied by liquidity ratios, solvency ratios, and the ratio of activity) to changes in earnings. Sample used is 55 manufacturing companies in listed in the Indonesian Stock Exchange’s between 2008-2011. Data used were secondary data from annual financial reports. The sampling technique used is purposive sampling method and the model analysis is multiple linier regression. The result indicated that not all independent variables showed significant influence on the dependent variable. Based on this research, solvency ratios and ratio of activity partially influenced to the changes in earnings, where as liquidity ratios doesn’t influence the change in earnings. Liquidity Ratios, Solvency Ratios, and Activity Ratios are used together have a significant impact on the change in earnings.</span>

scholarly journals The Effect Of Company Size, Industry Type And Research And Development Intensity On Intellectual Capital Disclosure

2021 ◽  
Vol 3 (2) ◽  
pp. 58-70
Author(s):  
Ishaq ◽  
Riana Dewi ◽  
Anita Wijayanti
Keyword(s):  
Linear Regression ◽  
Research And Development ◽  
Firm Size ◽  
Intellectual Capital ◽  
Secondary Data ◽  
Company Size ◽  
Independent Variables ◽  
Industry Type ◽  
Dependent Variables ◽  
Regression Test

This study aims to determine the effect of company size, industry type, and the intensity of research and development on intellectual capital disclosure. This research uses secondary data in conducting analysis. The dependent variables are intellectual capital and independent variables, namely company size, industry type, research and development intensity. The population of this research is companies that are included in Kompas100 index on the IDX in 2018. The sample used in this study is 100 samples. Testing the hypothesis of this study using multiple linear regression test. The results showed that: 1) firm size had an effect on intellectual capital disclosure, 2) the type of industry had no effect on intellectual capital disclosure, 3) the intensity of research and development had no effect on intellectual capital disclosure.

scholarly journals PENGARUH ENVIRONMENTAL PERFORMANCE DAN KOMPOSISI DEWAN KOMISARIS TERHADAP ENVIRONMENTAL DISCLOSURE

2016 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Muhammad Ahada ◽  
Unggul Purwohendi ◽  
Yunika Murdayanti
Keyword(s):  
Significant Influence ◽  
Environmental Performance ◽  
Annual Report ◽  
Secondary Data ◽  
Sampling Technique ◽  
Board Composition ◽  
Analysis Method ◽  
Environmental Disclosure ◽  
Independent Variables ◽  
Sustainability Report

This study aims to examine the influence of Environmental Performance and Board Composition on Environmental Disclosure. This study used two independent variables and the dependent variable, Environmental Performance and Board Composition as independent variables, and Environmental Disclosure as the dependent variable. Environmental Performance is measured by using level of PROPER, Board Composition is calculated by proportion of independen commisioner, and Environmental Disclosure is measured by using environmental disclosure GRI G3.  This study using secondary data, by using PROPER report and the annual report and also sustainability report that including the environmental information. Samples of this study consist of 24 company who join in PROPER and listed in Bursa Efek Indonesia during the period of 2011-2013.The data obtained by purposive sampling technique and using regression analysis method. Result from the model shows that: 1) Environmental Performance have a significant influence to Environmental Disclosure; 2) Board Composition have no significant influence to Environmental Disclosure 3) Simultaneus test, show that Environmental Performance and Board Composition have a significant influence to Environmental Disclosure.   Keywords: Environmental Performance, Board of Commisioners Composition, Environmental Disclosure

scholarly journals Pengaruh Real Earnings Management dan Corporate Governance Terhadap Corporate Environmental Disclosure

2020 ◽  
Vol 2 (1) ◽  
pp. 65-80
Author(s):  
Lia Resti Pratiwi ◽  
Kurniawan Kurniawan
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Sampling Method ◽  
Sample Selection ◽  
Sampling Technique ◽  
Descriptive Statistics ◽  
Real Earnings Management ◽  
Environmental Disclosure ◽  
Relationship Of ◽  
The Relationship

This study aims to examine real earnings management and corporate governance on corporate environmental disclosure. Real earnings management variables using the approach of Stubben (2010). This study uses 10 companies in the 2014-2017 period. The sample selection method uses non probability sampling method with purposive sampling technique. Data were analyzed using the classic assumption test, descriptive statistics, and moderate regression analysis using SPSS 24. The results of this study prove that real earnings management and corporate governance with a number of boards of commissioners no effect to corporate environmental disclosure., while the board of commissioners and the relationship of independent commissioners effect to corporate environmental disclosure.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015)

2018 ◽  
Vol 1 (1) ◽  
pp. 25-34 ◽  
Author(s):  
Ilham Nuryana Fatchan ◽  
Rina Trisnawati
Keyword(s):  
Corporate Governance ◽  
Capital Market ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Value ◽  
Good Corporate Governance ◽  
Multiple Regression Method ◽  
Sustainability Report

This study aims to investigate the influence of corporate governance and sustainability report on firm value of all companies listed in the Indonesia Stock Exchange. The data is secondary data which is obtained from the website  www.ncsr-id.org, Indonesia Capital Market Directory (ICMD), and each website owned companies. The sample is companies that member of Indonesia Sustainability Report Award on the Indonesia Stock Exchange during 2014-2015. The sample was selected by purposive sampling method and obtained the 34 companies. Data analysis was performed with multiple regression method. The results show that sustainability report has a significantly influence on firm value, good corporate governance hasn’t a significantly influence on firm value and corporate governance as a moderating variable is not significantly influence on sustainability report and corporate value

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

PENGARUH PERSONAL BACKGROUND, POLITICAL BACKGROUND DAN PENGEATAHUAN DEWAN TENTANG ANGGARAN TERHADAP PERAN DPRD DALAM PENGAWASAN KEUANGAN DAERAH

2008 ◽  
Author(s):  
Yesi Mutia Basri ◽  
Rosliana Rosliana
Keyword(s):  
Multivariate Analysis ◽  
Significant Influence ◽  
Political Activity ◽  
Primary Data ◽  
Financial Control ◽  
Independent Variables ◽  
Dependent Variables ◽  
Political Background ◽  
Activity Dependent

This research aim to examine the influence of personal background, political background, and council budget knowledge towards the role of DPRD on region financial control. This research is motivated by the fact that individual background will effect to individual behavior on political activity. Dependent variables in this research are personal background, political background, and council budges knowledge towards the role of DPRD on region financial control Independent variables are the role of DPRD on region financial control in planning, implementing, and responsibility steps. The data in this research consist of primary data that taken from questionnaires distributed directly to respondents. The collected are from 34 Respondents that members of DPRD at Pekanbaru. Hypothesis of this research are examine by using Multivariate Analysis of Variances (MANOVA). The result of this research HI personal background political background and budget knowledge have significant influence toward the role of DPRD on region financial control in planning steps.H2 personal background, politico I background and budget knowledge have no significant influence toward the role of DPRD on region financial control in Implementing steps. H3 personal background political background and budget knowledge have no significant influence toward the role of DPRD on region financial control in Controlling steps.

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