Pengaruh Corporate Governance terhadap Pengungkapan Sustainability Report pada Perusahaan di Indonesia

This study aims to examine the effect of Corporate Governance Effect on Sustainability Report Disclosure Report. This sample of 30 companies listed on the Indonesia Stock Exchange (IDX) in 2013 with purposive sampling technique. The data was analized with multiple linear regression. The result of the research stated that the average of attendance level of board of commissioners, board of directors and audit committee in the meeting did not affect the disclosure of sustainability report. Keyword: Corporate Governance, Sustainability Report

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADAPERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

JWM (Jurnal Wawasan Manajemen) ◽

10.20527/jwm.v7i1.175 ◽

2019 ◽

Vol 7 (1) ◽

pp. 49

Author(s):

Mira Diyanty ◽

Meina Wulansari Yusniar

Keyword(s):

Corporate Governance ◽

Linear Regression ◽

Multiple Linear Regression ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Governance Mechanism ◽

Good Corporate Governance ◽

The Board Of Directors

The purpose of this study was to analyze the effect of the Good Corporate Governance mechanism on the board of commissioners, the board of directors, the proportion of independent commissioners, the audit committee, CAR on ROA. This study also uses a purposive sampling method for sampling. The analysis test used is multiple linear regression analysis. The population used by companies listed on the Indonesia Stock Exchange in the period 2011 - 2013 and which meet the sample selection criteria. The sample used was 25 companies. Data is collected through secondary data collection in the form of the company's annual report for the period 2011 - 2013 which is published on the Indonesia Stock Exchange. The research hypothesis was tested by multiple linear regression which had met the testing of classical assumptions. The results of the analysis show that the board of commissioners, the proportion of independent commissioners, audit committees, CAR does not significantly influence ROA while the board of directors has a positive and significant effect on ROA.

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Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i04.p05 ◽

2020 ◽

Vol 30 (4) ◽

pp. 861

Author(s):

Hanny Purnomo ◽

Yustrida Bernawati

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Voluntary Disclosure ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Internal Audit ◽

Sampling Technique ◽

Voluntary Disclosures ◽

Purposive Sampling

The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling technique to obtain a sample of 100 companies, the hypothesis was taken using multiple linear regression. The results of this study prove the importance of audit audits, internal audits, and audit quality applied to company voluntary disclosures. Keywords: Effectiveness of Audit Committee; Internal Audit; Audit Quality; Voluntary Disclosure.

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The Effect Of Audit Committee, Gender Commissioners And Directors, Role Duality, And Firm Size Againts Extension Of Sustainability Report Disclosure

Indonesian Management and Accounting Research ◽

10.25105/imar.v17i1.4667 ◽

2019 ◽

Vol 17 (1) ◽

pp. 71

Author(s):

Shafrani Dizar ◽

Sarah Alifia ◽

Fithri Alvionita

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Firm Size ◽

Audit Committee ◽

Stock Exchange ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Negative Effect ◽

Positive Effect ◽

Sustainability Report

The purpose of this research is to investigate the effect of audit committee, gender of Commisioners and Directors, role duality, and firm size against extention of sustainability report disclosure. The population of this research comprises companies registered as manufacturing companies which are listed on the Indonesia Stock Exchange for the periods 2015-2017. The technique of determining the sample used is purposive sampling. This research uses a multiple linear regression. This research proves that audit committee, gender of Commissioners and Directors, role duality, and firm size together have an effect against sustainability report disclosure. This research also proves that partially audit committee and firm size have a positive effect against sustainability report disclosure. Meanwhile, gender of Commissioners and Directors doesn’t have positive effect and role duality doesn’t have negative effect against sustainability report disclosure.

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PT. MATAHARI DEPARTMENT STORE Tbk.

Jurnal Ekonomi Balance ◽

10.26618/jeb.v16i1.3467 ◽

2020 ◽

Vol 16 (1) ◽

pp. 59-67

Author(s):

Muslimah Islamiah

Keyword(s):

Corporate Governance ◽

Linear Regression ◽

Financial Performance ◽

Multiple Linear Regression ◽

Board Of Directors ◽

Audit Committee ◽

Department Store ◽

Purposive Sampling ◽

Good Corporate Governance ◽

The Board Of Directors

ABSTRACTThis study aims to empirically prove the presence or absence of the influence of corporate governance (Board of directors, Board of Commissioners' Size,and Audit Committee) on financial performance at PT. Matahari department store Tbk. The method of analysis of this study uses multiple linear regression and the classical assumption test. The number of samples used in this study is 10 years in the period 2009 - 2018 taken through purposive sampling. The results of this study indicate that (1) the board of directors not influential significant effect on ROA, (2) the size of the board of commissioners not influential significant effect on ROA, (3) The audit committee is influential and not significant to ROA.

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PENENTUAN PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN GRI STANDAR PADA SEKTOR NON KEUANGAN

GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ◽

10.47768/gema.v13i1.225 ◽

2021 ◽

Vol 13 (1) ◽

pp. 23-35

Author(s):

Maria Aditya ◽

Imelda Sinaga

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Global Reporting Initiative ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Negative Effect ◽

Sustainability Report

The purpose of this study is to look at the effect of good corporate governance (audit committee, board of commissioners) and financial performance (profitability, activity) on disclosure of sustainability reports. The measurement index used as a reference for the sustainability report in this study is the Global Reporting Initiative (GRI) G4 and GRI Standars. The population in this study is non-financial sector companies listed on the Indonesia Stock Exchange in 2015-2018. The sample companies in this study were selected based on a purposive sampling method with several criteria to obtain 12 sample companies. After the data are collected, data analysis is done using multiple linear regression analysis with the help of the SPSS program. Based on the results of the analysis, it shows that the profitability variable has a negative effect on the disclosure of sustainability report. While the audit committee variable, board of commissioners, and company activities did not affect the disclosure of sustainability report. Abstrak: Tujuan dilakukannya penelitian ini adalah untuk melihat pengaruh good corporate governance (komite audit, dewan komisaris) dan kinerja keuangan (profitabilitas, aktivitas) terhadap pengungkapan sustainability report.Indeks pengukuran yang digunakan sebagai acuan sustainability report pada penelitian ini adalah Global Reporting Initiative (GRI) G4 dan GRI Standars. Populasi dalam penelitian ini adalah perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018. Perusahaan yang dijadikan sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh 12 perusahaan sampel. Analisis data menggunakan regresi linear berganda dengan bantuan program SPSS. Berdasarkan hasil analisis, menunjukkan bahwa variabel profitabilitas berpengaruh negatif terhadap pengungkapan sustainability report. Sedangkan variabel komite audit, dewan komisaris, dan aktivitas perusahaan tidak berpengaruh terhadap pengungkapan sustainability report.

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Effektivitas Komite Audit, Dewan Komisaris Independen dan Biaya Audit

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i03.p11 ◽

2021 ◽

Vol 31 (3) ◽

pp. 667

Author(s):

Fitri Nurjanah ◽

Akhmad Imam Amrozi

Keyword(s):

Linear Regression ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Testing Hypothesis ◽

Purposive Sampling ◽

Audit Fee ◽

Result Show ◽

Significant Model

The purpose of this study is to analyze the effect of effectiveness of audit committee and independence board of commissioner on audit fee. This research uses samples of Non-financial companies in Indonesia Stock Exchange (IDX) in 2015-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 584 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 49,4%The result show independence board of commissioner and Effectiveness of audit committee can positively significant effect on audit fee because board of commissioners and audit committee wants a higher audit quality from the auditor. Keywords: Board Of Commissioners; Effectiveness Of Audit Committee; Audit Fee.

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PERILAKU STICKY COST TERHADAP BIAYA TENAGA KERJA DAN BEBAN USAHA PADA AKTIVITAS PENJUALAN

Jurnal Riset Akuntansi Kontemporer - Vol 13 No 2 (2021): October Edition ◽

10.23969/jrak.v10i1.1055 ◽

2018 ◽

Vol 10 (1) ◽

pp. 1-7

Author(s):

Rahmawati Kartikasari ◽

Leny Suzan ◽

Muhamad Muslih

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Sampling Technique ◽

Labor Cost ◽

The Other ◽

Analysis Method ◽

Purposive Sampling ◽

Other Hand ◽

Cost Behavior

This research aims to find the indication of sticky cost behavior in agricultural companies listed on Indonesian Stock Exchange in 2012-2015. Sticky cost is a cost that has no comparable character with changes in activity. These costs become sticky when the declining of company’s activity happens. This study used 9 companies as samples. The sampling technique used is purposive sampling. The analysis method used is multiple linear regression. It is found that the labor cost increased by 0,913 percent and operating expenses increrased by 0,146 percent when sales increased by 1 percent. In the other hand, when sales decreased by 1 percent, the labor cost decreased by 0,225 percent and operating expenses decreased by 0,131 percent. The result shows that there is indication of sticky cost behavior in the labor cost and operating expenses.

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KEPUTUSAN PENDANAAN, UKURAN PERUSAHAAN, LABA PERUSAHAAN DAN RISK BASED CAPITAL, SEBAGAI VARIABEL PREDIKTOR NILAI PERUSAHAAN ASURANSI DI INDONESIA

Mega Aktiva Jurnal Ekonomi dan Manajemen ◽

10.32833/majem.v7i2.72 ◽

2018 ◽

Vol 7 (2) ◽

pp. 106

Author(s):

Adnan Hakim ◽

Al Asy Ari Adnan Hakim

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Shareholder Value ◽

Secondary Data ◽

Sampling Technique ◽

Insurance Companies ◽

Funding Decision ◽

Purposive Sampling ◽

Methods Of Analysis

This research is to analyze and determine the contribution of factor funding decisions, the size of the company, the company's profit and risk based capital simultaneously and partially to the company's value. The approach used is The correlation between variables, while the sampling technique is purposive sampling were selected based on certain criteria as much as 10 insurance companies listed on the Jakarta Stock Exchange in parentheses period of 7 years. The data used is secondary data that is accessed from the JSE's website, and the methods of analysis used is multiple linear regression. The results of this study found that the funding decision does not significantly increase the value of the company, while the size of the company and the company's profit as well as partial risk-based capital has a positive and significant effect in increasing the value of the company. Then simultaneously discovered all the observed variables have contributed simultaneously to enhance shareholder value. This means that, to increase the value of the company, it needed the funding decision is effective and efficient, the size of the company and the company's profit and risk-based capital.

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Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan terhadap Pengungkapan Sustainability Report

Global Financial Accounting Journal ◽

10.37253/gfa.v4i1.753 ◽

2020 ◽

Vol 4 (1) ◽

pp. 16

Author(s):

Robby Krisyadi ◽

Elleen Elleen

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Annual Reports ◽

Company Size ◽

Additional Information ◽

Negative Results ◽

Sustainability Reports ◽

Sustainability Report

The objective of this study is to examine and analyze the correlation of company characteristics and corporate governance towards sustainability report disclosure. The company characteristics mentioned before consist of company size, leverage level, profitability level, and liquidity level, while the corporate governance consist of the board of directors’s meeting frequency and audit committee’s meeting frequency. Companies listed in the Indonesia Stock Exchange from 2014 to 2018 are the objects of this research. Data that needs to be collected are financial reports, annual reports, and sustainability reports if available. Purposive sample is the sampling technique used in this study by establishing certain characteristics that are in line with the objectives of the study. There are 301 companies used as samples. The data that has been collected will then be processed with a software called SPSS Version 22 which is analyzed with the logistic regression model. The test results in this study explain that company size, profitability, and the board of directors have a positive effect on sustainability report disclosure, while leverage and the audit committee don’t have any significant effects on the sustainability report disclosure. In addition, there are also significant negative results indicated by the liquidity variable on the sustainability report disclosure. This is triggered by the company's poor financial condition, so companies with low liquidity tend to disclose more additional information such as sustainability reports so that investors will continue to invest in the company.

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THE EFFECT OF STAKEHOLDERS’ PRESSURE AND CORPORATE FINANCIAL PERFORMANCE ON TRANSPARENCY OF SUSTAINABILITY REPORT

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v5i2.4867 ◽

2019 ◽

Vol 5 (2) ◽

pp. 225

Author(s):

Yuana Jatu Nilawati ◽

Elis Purwanti ◽

Fithri Alvionita Nuryaman

Keyword(s):

Linear Regression ◽

Financial Performance ◽

Multiple Linear Regression ◽

Stock Exchange ◽

Corporate Financial Performance ◽

Purposive Sampling ◽

State Owned Enterprise ◽

Positive Effect ◽

Sustainability Report

The purpose of this research is to investigate the effect of stakeholder’s pressure and corporate financial performance on transparency of sustainabilty report. The population of this research comprises as State-owned Enterprise (SOE) listed on Indonesia Stock Exchange (IDX) during years 2013-2017. The technique of determining the sample used purposive sampling. This research uses a multiple linear regression. Form this research, proved that environmental sensitive industry, investor oriented industry, and corporate financial performance have effect simultaneously toward transparency of sustainabilty report. This research also proved that partially environmental sensitive industry, investor oriented industry, and corporate financial performance have positive effect toward transparency of sustainabilty report.

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