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 PERAN MEDIASI PENGUNGKAPAN LINGKUNGAN PADA PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 14 (1) ◽  
pp. 77-101
Author(s):  
Fransiskus Eduardus DAROMES
Keyword(s):  
Environmental Performance ◽  
Analytical Methods ◽  
Firm Value ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Statistical Test ◽  
Environmental Disclosure ◽  
Sustainability Report

The purpose of this study is to examine the effect of environmental performance on firm value both directly and through environmental disclosure. Population used is the whole company listed in Indonesia Stock Exchange period 2014-2018. Number of samples are 10 firms each year, were selected by purposive sampling method and using secondary data, i.e. the annual report, PROPER and sustainability report. The analytical methods used are path analysis and hypotesis mediation analysed by using sobel test. Statistical test shows that environmental performance has positive and significant effect on environmental disclosure. Environmental performance and environmental disclosure have positive and significant effect on firm value. This research also shows environmental disclosure mediates the effect of environmental performance on firm value

scholarly journals PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 6 (1) ◽  
pp. 141
Author(s):  
Mega Indah Lestari ◽  
Deliza Henny
Keyword(s):  
Financial Stability ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Fraudulent Financial Statements

<p><em>The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy  ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. </em><em>This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.</em><em>The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.</em></p>

scholarly journals PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN PASIEN RAWAT INAP PADA RSUD KABUPATEN BANGGAI KEPULAUAN

2015 ◽  
Vol 1 (2) ◽  
pp. 151-164
Author(s):  
Magvira Alia ◽  
Nirwan Nirwan ◽  
Suardi Suardi
Keyword(s):  
Patient Satisfaction ◽  
General Hospital ◽  
Significant Influence ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Physical Evidence

The study intends to determine simultaneous and partial influence of service quality (X) consisting of physical evidence (X1), reliability (X2), responsiveness (X3), assurance (X4), and empathy (X5) on patient satisfaction  (Y)  in  the  General  Hospital  of  Banggai  Islands,  where the  study  is  located.  The type  of  research  is  descriptive. Sources  of data  is  primary  data  retrieved  from  questionnaires  and secondary data  obtained  from  documents  of  the  Regional  General  Hospital Banggai  Islands.  The sample consists of 72 respondents. The sampling technique used is purposive sampling. Based on the results, it is shown that the quality of service (X), consisting of physical evidence (X1), reliability (X2), responsiveness (X3), assurance (X4), and empathy (X5) simultaneously have significant influence on patient satisfaction (Y) of 69.60% while the remaining 30.40% is influenced by other causes. Partial test  shows  that  there  are  three  independent  variables:  physical evidence  (X1),  reliability  (X2)  and assurance (X4) that have non-significant influence to the patients’ satisfaction at the General Hospital of Banggai Islands.Tujuan  dari  penelitian  ini  adalah  untuk  mengetahui  pengaruh kualitas  layanan  (X)  yang terdiri  dari  bukti  fisik  (X1),  reliabilitas  (X2),  responsivitas (X3), jaminan (X4),  dan  empati (X5)  secara simultan  dan  parsial  terhadap  kepuasan  pasien.  (Y)  di  Rumah  Sakit  Umum Kepulauan  Banggai.  Lokasi  penelitian  ini  di  Rumah Sakit  Umum  Kepulauan  Banggai.  Jenis penelitian  ini  bersifat deskriptif.  Sumber  data  dalam  penelitian  ini  adalah  data  primer yang diambil  melalui  kuesioner  dan  data  sekunder  diperoleh  dari  Rumah Sakit  Umum  Daerah Banggai. Sampel dalam penelitian ini adalah 72 responden. Teknik sampling yang digunakan adalah  purposive sampling.  Berdasarkan  hasil  penelitian  menunjukkan  bahwa  variabel kualitas pelayanan (X) yang terdiri dari bukti fisik (X1), reliabilitas (X2), responsivitas (X3), jaminan (X4),  dan  empati (X5)  secara  simultan berpengaruh  signifikan  terhadap  kepuasan pasien  (Y)  dengan pengaruh 69,60%  sedangkan  sisanya  30,40%  dapat  dijelaskan  oleh penyebab  lainnya.  Uji  parsial  menunjukkan  bahwa  terdapat  tiga variabel  bebas  yang  tidak signifikan yaitu bukti fisik (X1), reliabilitas (X2) dan jaminan (X4) terhadap kepuasan pasien di Rumah Sakit Umum Kepulauan Banggai.

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN SUB-SEKTOR FOOD AND BEVERAGES TAHUN 2012-2016

2017 ◽  
Vol 2 (3) ◽  
pp. 425-432 ◽  
Author(s):  
Nuriyani Nuriyani ◽  
Rachma Zannati
Keyword(s):  
Linear Regression ◽  
Significant Influence ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Method ◽  
Accounts Receivable ◽  
Independent Variables ◽  
Partial Analysis ◽  
Food And Beverage

The objective of this research is to determine the effect of cash turnover and receivable turnover to profitability (ROA). Data used in this study were secondary data from financial statements in Indonesia Stock Exchange in the year of 2012 to 2016 of a food and beverage manufacturing company. Independent variables in this research are cash turnover and receivable turnover, while the dependent variable in this study is profitability. The analysis method used is multiple linear regression, determination coefficient test (R2), F test and T-test. The result of these analyses showed that profitability was influenced simultaneously by cash turnover and receivable turnover. While on partial analysis showed only cash has significant influence to profitability. Keywords: Cash Turnover, Accounts Receivable Turnover, Profitability

scholarly journals Marginal Propensity to Save of Workers in Textile Products Industry (TPT)

2019 ◽  
Vol 2 (2) ◽  
pp. 413-423
Author(s):  
Khalwatul Ulya ◽  
P. Eko Prasetyo
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Significant Influence ◽  
Textile Industry ◽  
Sampling Technique ◽  
Education Level ◽  
Analysis Method ◽  
Independent Variables ◽  
Marginal Propensity ◽  
Quantitative Descriptive

The purpose of this study was to find out the desire to save the textile industry workers in Semarang Regency and the factors that influence it. This type of research is quantitative descriptive. The population in this study was Labor at 10 TPT Industries totaling 17,757. The sample was determined by 100 respondents using the Slovin formula, and was considered representative. The sampling technique used is simple random. Methods of collecting data used questionnaires, interviews and observations. Data analysis method used multiple linear regression. The variables used in this study are age, income, consumption and education level as independent variables. While the desire to save as a dependent variable. The results showed that the income variable and education level had a positive and not significant effect, the consumption variable had a negative and significant influence, the age variable had a negative and not significant effect on saving desires. Suggestions for optimizing the increase in savings, employees should be able to increase the desire to save by consuming as needed and reduce unnecessary expenses so that the amount of savings can be increased and the benefits of saving can be felt. Tujuan dari penelitian ini adalah untuk mengetahui keinginan untuk menyelamatkan pekerja industri tekstil di Kabupaten Semarang dan faktor-faktor yang mempengaruhinya. Jenis penelitian ini adalah deskriptif kuantitatif. Populasi dalam penelitian ini adalah Tenaga Kerja di 10 Industri TPT dengan total 17.757. Sampel ditentukan oleh 100 responden menggunakan rumus Slovin, dan dianggap representatif. Teknik pengambilan sampel yang digunakan adalah acak sederhana. Metode pengumpulan data menggunakan kuesioner, wawancara dan observasi. Metode analisis data menggunakan regresi linier berganda. Variabel yang digunakan dalam penelitian ini adalah usia, pendapatan, konsumsi dan tingkat pendidikan sebagai variabel independen. Sedangkan keinginan untuk menabung sebagai variabel dependen. Hasil penelitian menunjukkan bahwa variabel pendapatan dan tingkat pendidikan berpengaruh positif dan tidak signifikan, variabel konsumsi berpengaruh negatif dan signifikan, variabel umur berpengaruh negatif dan tidak signifikan terhadap keinginan menabung. Saran untuk mengoptimalkan peningkatan tabungan, karyawan harus dapat meningkatkan keinginan untuk menabung dengan mengkonsumsi sesuai kebutuhan dan mengurangi biaya yang tidak perlu sehingga jumlah tabungan dapat ditingkatkan dan manfaat dari tabungan dapat dirasakan.

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kinerja Lingkungan Terhadap Environmental Disclosure

2021 ◽  
Vol 4 (2) ◽  
pp. 787-800
Author(s):  
Agus Maulana ◽  
Eva Theresna Ruchjana ◽  
Dian Hakip Nurdiansyah
Keyword(s):  
Data Analysis ◽  
Environmental Performance ◽  
Annual Report ◽  
Secondary Data ◽  
Negative Influence ◽  
Statistical Test ◽  
Quantitative Approach ◽  
Coefficient Of Determination ◽  
Company Size ◽  
Environmental Disclosure

The background of this study is intend to identify, analyse, and describe the effect of size company, profitability, leverage, and environmental performance on environmental disclosure. The data on this uses a descriptive verificate research with a quantitative approach. In this study, used researches purposive sampling to determine the samples. This research using the secondary data taken from annual report that is published by companies sample. While in the process of data analysis in this research using SPSS 26 software consisting of classical assumption test (normalitas test, autocorrelation test, heteroskedastisity test and multicolinearity test) double regresilinear analysis, hypotesis test (t statictical test and F statistical test) and coefficient of determination test. The result of reseach is profitability has a negative influence on environmental disclosure. As for the size company, leverage, and environmental performance have no influence on environmental disclosure. Keywords: Company Size, Profitability, Leverage, Environmental Performance, Environmental Disclosure.

scholarly journals Factors Influencing Environmental Disclosure in Consumer Goods Industry and Mining Companies

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Adelia Puspita Purwanto ◽  
Paskah Ika Nugroho
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Environmental Performance ◽  
Annual Report ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Environmental Disclosure ◽  
Mining Companies ◽  
Consumer Goods Industry ◽  
Sustainability Report

This study evaluates the influence of environmental performance, profitability, firm size, and leverage on environmental disclosure. This research is replicated from Dewi and Yasa’s research on 2017, with some modifications. The population collected from the annual report and/or sustainability report of consumer goods industry and mining companies listed in Indonesia Stock Exchange (IDX) and PROPER or Program Penilaian Peringkat Kinerja Perusahaan in 2017 until 2018. The technique of take the sample was purposive sampling and the total of 56 data was being the samples in this study. The result of the statistical tests prove that profitability and firm size have positively associate and influence to environmental disclosure. Meanwhile, environmental performance and leverage were insignificantly influence to environmental disclosure. This research also found that some of the companies that being tested still have less awareness in exposing their environmental disclosure.

scholarly journals FINANCING DISTRIBUTION, FINANCING TO DEPOSIT RATIO (FDR) AND NON PERFORMING FINANCING (NPF) ON PROFITABILITY OF THE ISLAMIC RURAL BANKS IN BANTEN PROVINCE

2021 ◽  
Vol 8 (2) ◽  
pp. 5-21
Author(s):  
Nailul Mubarokah ◽  
Umiyati Umiyati
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Significant Influence ◽  
Secondary Data ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Analysis Method ◽  
Panel Data Regression ◽  
Data Regression ◽  
Research Period

This study aims to determine empirical evidence about the effect of profit sharing financing, sale and purchase financing, FDR and NPF on the profitability (ROA) of Islamic Rural Banks (BPRS) in Banten Province. The type of data in this study is secondary data using panel data. The research object was five Islamic Rural Banks in Banten Province and research period from the first quarter to the fourth quarter of 2013-2019. The research sample was selected using purposive sampling technique. The analysis method used is Panel Data Regression Analysis with Eviews 10 software. The results obtained in this study indicate that there is no significant influence between the Profit Sharing variable on Profitability (ROA) partially. Sale and Purchase Financing, FDR, and NPF variables partially have a significant effect on profitability (ROA). Simultaneously, Profit Sharing, Sale and Purchase Financing, FDR, and NPF have a significant effect on Profitability (ROA).

scholarly journals ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2017 ◽  
Vol 6 (1) ◽  
Author(s):  
Eka Sulistiawati ◽  
Novita Dirgantari
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Sampling Technique ◽  
Environmental Disclosure ◽  
Green Accounting ◽  
Significance Level ◽  
Analysis Techniques ◽  
Independent Variables ◽  
Multipleregression Analysis

The research was qualitative research aimed to find out the effect of green accounting application toward profitability. The independent variables in this research were environmental performance and environmental disclosure, while the dependent variable was profitability. The research objects were the mining companies registered in Indonesia Stock Exchange within 2013-2015 period. This research used 54 samples. The sampling technique was purposive sampling,while the data analysis techniques were descriptive statistic, classic assumption test, multipleregression analysis, and hypothesis test with significance level (á) of 0,05. The research resultshowed that the environmental performance did not positively affect profitability with the significance value of 0,129 > 0,05 and the environmental disclosure did not positively affect profitability with the significance value of 0,715 > 0,05.Ke ywords: environmental disclosure, green accounting, environmental performance, profitability.

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>

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