scholarly journals Financial Performance in Indonesian Companies: The Role of Environmental Performance and Environmental Disclosure

2020 ◽  
Vol 12 (2(J)) ◽  
pp. 27-33
Author(s):  
Noegrahini Lastiningsih ◽  
Khoirul Aswar ◽  
Ermawati .
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Analysis Method ◽  
Data Types ◽  
Environmental Disclosure

The aim of this study is to acquire empirical evidence that environmental performance and environmental disclosure has an influence on financial performance. The key differentiation between this study and previous studies is the use of different variables and measurement methods. The hypothesis of this study is based on stakeholder theory and legitimation theory. The purposive sampling method was used to collect data from manufacture companies listed in the Indonesian Stock Exchange and the PROPER 2016-2018 program. Instruments for classic assumptions have been tested. Afterwards, multiple linear regression is used as the analysis method, and secondary data types with the use of documentation methods. The outcome of this study shows that environmental performance and environmental disclosure has a significantly positive influence towards financial performance.

scholarly journals Comparative Analysis of Banking Financial Performance Pre and Post Covid-19 Pandemic

2022 ◽  
Vol 20 (1) ◽  
pp. 17
Author(s):  
Triska Dewi Pramitasari
Keyword(s):  
Financial Performance ◽  
Sampling Method ◽  
Annual Report ◽  
Banking Industry ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Ratios ◽  
Analysis Method ◽  
Test Analysis ◽  
Before And After

<p class="Imar-Abstract">Covid-19 struck the Indonesian banking industry in particular ASEAN, through the weaker economic growth, which resulted in a slowdown in credit growth and eventually reduce profitability. This study aimed to analyze the financial performance of banks before and after the occurrence of a covid-19 pandemic and formulate alternative strategies to improve the financial performance of Indonesian banks. The study sample consisted of four banks with saturated sampling method (census) are owned banks (State Bank) listed on the Stock Exchange Indonesia. The data in this research is secondary data obtained from the bank's annual report period 2019 until the second quarter of 2020 which is accessed via the IDX website. Performance is measured using the six financial ratios namely ROA, BOPO, NPL, NIM, CAR and LDR with different test analysis method (Paired T-Test). The study found that in the form of financial ratios ROA, BOPO, CAR and LDR pre and post Covid-19 pandemics have significantly different values, while the NPL and NIM did not differ significantly.</p>

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 INTELLECTUAL CAPITAL, KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN

2020 ◽  
Vol 1 (1) ◽  
pp. 36-51
Author(s):  
Micco Afdal Yusra ◽  
Yunilma ◽  
Ethika
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Environmental Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Audit Committees ◽  
Annual Reports ◽  
Capital Efficiency

research aims to examine the effect of intellectual capital, environmental performance and audit committees on financial performance. The population of this research is Manufacturing Company Registered on the Indonesia Stock Exchange for the period 2013-2017. The sampling method uses purposive sampling method. The data used is secondary data with annual reports. Processing data using the IBM SPSS Statistics 21.0 program. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that the Human capital efficiency, Structural capital efficiency, environmental performance and audit committes not influences financial performance. While Capital employed efficiency affected by financial performance.  

scholarly journals The Effects of Financial and Environmental Performances on Firm Value with Environmental Disclosure as an Intervening Variable

2020 ◽  
Vol 12 (2) ◽  
pp. 90-99
Author(s):  
Theresia Coline Sari Rinsman ◽  
Andrian Budi Prasetyo
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Firm Value ◽  
Stock Price ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Secondary Data ◽  
Environmental Disclosure

This study aims to analyze the effects of financial performance and environmental performance to firm value with environmental disclosure as an intervening variable. Financial performance which measured by Ratio On Sales (ROS) and environmental performance which measured by PROPER ranking act as independent variables and firm value which measured by stock price acts as dependent variable also environmental disclosure which measured by GRI Standards as an intervening variable. This study uses secondary data and selects the sample used purposive sampling method. The samples consist of non financial companies listed in the Indonesia Stock Exchange (IDX), participated in the PROPER (Program Penilaian Peringkat Kinerja Perusahaan / Performance Rating Assestment Program on Environment Management) and published both annual report and sustainability report for 2017-2018. Partial Least Squares technique is chosen for the study statistic analysis. Results from this research show that financial performance has a negative impact on environmental disclosure, environmental performance has a significant positive impact on environmental disclosure and environmental disclosure does not affect the firm value. Next, the environmental disclosure is not able to intervene the effects of financial performance and environmental performance on firm value. The implications of this research are prove that the environmental aspects of information disclosed by the company have not been an important assessment for investors in viewing the performance of a company and also suggest investors to consider the company's environmental disclosure in making investment decisions because it contain an important aspect of corporate sustainability.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, NILAI PASAR PERUSAHAAN DAN REPUTASI PERUSAHAAN

2019 ◽  
Vol 6 (2) ◽  
pp. 215 ◽  
Author(s):  
Vio Landion ◽  
Hexana Sri Lastanti
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Market Value ◽  
Positive Influence ◽  
Annual Reports ◽  
Analysis Technique ◽  
Company Reputation

<p><em>The purpose of this study is to analyze the influence of intellectual capital on financial performance, corporate market value and company reputation. The population of this study is banking companies listed on the Stock Exchange in 2015 - 2017. The sample in this study were 31 companies using the nonprobability sampling method. The analysis technique in this study is multiple regression analysis using SPSS. The types of data in this study are secondary data in the form of annual reports on the Indonesia Stock Exchange website www.idx.co.id in 2015-2017. The results showed that there was a positive influence between intellectual capital on financial performance and company reputation, but there was no influence between intellectual capital on the market value of the company.</em> <em></em></p>

scholarly journals PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN LINGKUNGAN

2020 ◽  
Vol 1 (3) ◽  
pp. 493-506
Author(s):  
Hilmi Hilmi ◽  
Mutia Rinanda
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Analysis Method ◽  
Environmental Disclosure ◽  
Purposive Sampling

This study aims to examine the effect of profitability and leverage on environmental disclosure of companies on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports during 2016-2018 accessed on www.idx.co.id. The population in this study is 641 companies and the samples are 48 companies selected using the Purposive sampling method. The data analysis method used is multiple linear regression with the help of the SPSS program. The results show that profitability affect environmental disclosure and leverage affect negative environmental disclosure.

scholarly journals The Effect of Intellectual Capital Disclosure Disclosure on Profitability and Firm Value in Banking Companies Listed on the Stock Exchange 2015-2019

Academia Open ◽  
2021 ◽  
Vol 4 ◽  
Author(s):  
Esty Nugraheni ◽  
Nurasik
Keyword(s):  
Data Analysis ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Data Analysis Method

This study aims to analyze the effect of intellectual capital disclosure on financial performance and firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 14 banking companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this research is PLS 3.2. The results of this study indicate that Intellectual Capital Disclosure affects the company's financial performance (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Intellectual Capital Disclosure has an effect on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

scholarly journals Pengaruh Good Corporate Governance , Ukuran Perusahaan dan Leverage terhadap kinerja Keuangan Perusahaan

2017 ◽  
Vol 4 (1) ◽  
Author(s):  
Adi Sindhu Nurcahya ◽  
Endang Dwi Wahyuni ◽  
Setu Setyawan
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Significant Influence ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Analysis Method ◽  
Good Corporate Governance

This research aims to empirically prove that influence the size of commissioners, size of independent commissioners, size of directors, the size of audit committee, the size of corporation andleverage toward corporation’s financial performances partially and simultaneously. The objectof this research is manufacturing corporation sector and chemical industry base which is registered in indonesian stock exchange 2012-2013.The date which is used is secondary data directlyobatained from website of BEI and each of corporations’ website by using documentationtehcnique. The data is analyzed by using double regression analysis method and hypotheses.This research concludes that simultaneously test shows the result that commssioners variable,independent commssioners, directors, audit committee, size of corporation,and Leverage whichhas positive influence and significant on the change of financial performance dependent variable. Meanwhile partially test shows the result that only variable of directors and leveragewhich has significantly influence toward financial performance and partially commissionersvariable, indeopendent coommissioners,audit committee,and the size of corporation do not havethe significant influence toward financial performances.Ke ywords: Size of commissioners, size of independent commissioners, size of directors, size ofaudit committee, size of the corporation,and Leverage, financial performance.

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).

scholarly journals Peranan Intellectual Capital Pada Intermediary Function Terhadap Return On Equity Perusahaan Perbankan

2019 ◽  
Vol 11 (1) ◽  
pp. 59-72
Author(s):  
Anita Permatasari
Keyword(s):  
Intellectual Capital ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Capital Adequacy ◽  
Test Results ◽  
Return On Equity ◽  
Operating Income ◽  
Capital Adequacy Ratio

This study aims to examine the role of Intellectual Capital in banking companies listed on the Indonesia Stock Exchange. The research data used are secondary data in the form of financial data and financial ratios of banks listed on the  Indonesia Stock Exchange from 2010 to 2016 using the purposive sampling method. Based on sampling criteria, 23 banks were selected and divided into two categories: banks with low Intellectual Capital and banks with high Intellectual Capital. The results showed that there were three findings, namely the first test results on banks with low Intellectual Capital and high Intellectual Capital showed that Non Performing Loans (NPL), Operational Costs Per Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) does not affect Return on Equity (ROE). Second, the results of testing on banks with low Intellectual Capital and high Intellectual Capital indicate that Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) have no effect on Return on Equity (ROE). Third, the results of testing on banks with high Intellectual Capital indicate that Operational Cost Per Operational Income (BOPO) has an effect on Return on Equity (ROE).

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