scholarly journals PENGARUH ENVIRONMENTAL COST DAN ENVIRONMENTAL PERFORMANCE TERHADAP FINANCIAL PERFORMANCE (Studi Kasus pada Perusahaan Sektor Pertambangan Peserta PROPER Periode 2012 – 2016)

2019 ◽  
pp. 259
Author(s):  
Lastri Meito Nababan ◽  
Dede Abdul Hasyir
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Mining Industry ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Statistical Research ◽  
Bottom Line ◽  
Return On Assets

As a result of their activities, companies are demanded by stakeholders to perform in accordance with the concept of triple bottom line: financial aspects (profit), environment (planet), and social (people). This study aims to examine the effect of environmental costs and environmental performance on the company's financial performance. Environmental costs data are retrieved from the company's sustainability reports, environmental performance is then measured by PROPER ratings, and financial performance is proxied by return on assets (ROA). In addition, company size is employed as control variable. Through purposive sampling method, seven companies were selected in the mining industry sector in the period 2012-2016 as samples. This study uses multiple linear regression analysis to test the hypothesis. The results of the research both simultaneously and partially show that environmental costs and environmental performance have a significant influence on financial performance. It can be concluded that the greater the environmental cost and the better the environmental performance (PROPER) can increase the financial performance (return on assets) of the company. Firm size as a control variable is significantly associated with environmental costs and environmental performance. The hypothesis formulated in this study was accepted and has been supported by statistical research results.

scholarly journals Pengaruh Pengungkapan Islamic Social Reporting (ISR) Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia Tahun 2012-2016

2019 ◽  
Vol 2 (2) ◽  
pp. 169
Author(s):  
Susi Retnaningsih ◽  
Widi Hariyanti ◽  
Titiek Puji Astuti
Keyword(s):  
Financial Performance ◽  
Financial Services ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Social Reporting ◽  
Significant Positive Effect ◽  
Return On Assets ◽  
Return On Equity ◽  
Independent Variable ◽  
Positive Effect

This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on financial performance. The dependent variable used in this research is financial performance measured by Return on Asset (ROA) and Return on Equity (ROE). The independent variable in this research is The Islamic Social Reporting (ISR). This study uses firm size as a control variable. The population in this study is the sharia banking industry registered in the Financial Services Authority (OJK) period 2012-2016. The sample in this research is 10 Sharia banks chosen by using a purposive sampling method. This study uses a simple linear regression analysis as an analytical tool. The results showed that: (1) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Assets (ROA). (2) disclosure of Islamic Social Reporting (ISR) has a significant positive effect on Return on Equity (ROE).

Identifying and Accounting for Environmental Costs

1998 ◽  
Author(s):  
Doug Jagger ◽  
Dave Korpach
Keyword(s):  
Environmental Performance ◽  
Oil And Gas ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Environmental Implications ◽  
Bottom Line ◽  
Significant Cost ◽  
Cost Drivers ◽  
Cost Implications ◽  
The Cost

Protection of the environment has been and will continue to be a major issue facing the pipeline business around the world. Many of the decisions companies make relating to future investments and ongoing operations have environmental implications. These decisions can have significant cost implications that impact the bottom line of oil and gas transportation companies. Most companies do not track their environmental costs rigorously and thus, do not have a good understanding of the magnitude of these costs. Recently, we have undertaken studies to define and identify the major environmental cost drivers in the industry. As part of these studies, we identified some potential measures of environmental performance and actually measured certain aspects of environmental performance in pipeline companies. This paper will provide insights into the major environmental cost drivers in the industry and will define these cost drivers. It will provide some ideas on “what to measure” relating to environmental costs. Implementing an environmental cost management system is not a trivial task. It is difficult to assess how much of the cost associated with a certain investment is related to the environment. This can only be determined on a project by project basis and will also be unique from company to company. Although there is no “cookbook” approach to implementing this system, this paper will provide some guidance for implementing such a system.

scholarly journals The Influence of Environmental Performance, Environmental Cost and ISO 14001 on Financial Performance in Non-Financial Companies Listed on the Indonesia Stock Exchange

2020 ◽  
Vol 1 (2) ◽  
pp. 74-83
Author(s):  
Husnah Nur Laela Ermaya ◽  
Ayunita Ajengtiyas Saputri Mashuri
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Total Sample ◽  
Iso 14001 ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Negative Effect ◽  
Independent Variable ◽  
Iso 14001 Certification

This study aims to determine the effect of Environmental Performance, Environmental Costs and ISO 14001 on Financial Performance. The independent variable in this study was Environmental Performance measured by using PROPER, Environmental Costs measured by environmental costs incurred by companies, ISO 14001 measured by a dummy with a weight of 1 for companies that have ISO 14001 certification and 0 for and vice versa. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 3 years, 2016- 2018, using a sampling method that is purposive sampling and the total sample obtained is 23 sample companies per year, 2 outlier samples , so that the total sample obtained in this study was 67 samples. The results of this study indicate that environmental performance has a significant positive effect on financial performance, environmental costs have a significant negative effect on financial performance, and ISO 14001 doesn't effect on financial performance.

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE AND CORPORATE VALUE

2020 ◽  
Author(s):  
Retno Ryani Kusumawati ◽  
Indra Sulistiana
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Audit Committees ◽  
Research Subjects ◽  
Return On Assets ◽  
Company Value ◽  
Good Corporate Governance

This study was conducted to determine the effect of Good Corporate Governance (GCG) on Financial Performance and Company Value in State-Owned Corporation in Indonesia in the era of 4.0 and society 5.0. Research subjects are state-owned corporation listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The samples taken are 10 State-Owned Corporation (BUMN) that are included in the criteria. The method used to analyze the relationship between variables in this study is multiple linear regression analysis. Hypothesis test results show that the Independent Board of Commissioners and Audit Committee have an effect on the Return on Assets (ROA) with a significance value of 0.012. The results of testing the second hypothesis Independent commissioners and audit committees have no simultaneous effect on Company Values with a significance value of 0.082. Partially the independent Board of Commissioners has an effect on Return On Assets (ROA) and company value. While the second variable of the Audit Committee does not affect the Return on Assets (ROA) and company value.

scholarly journals Green Human Resource Management dan Kinerja Lingkungan: Studi Kasus pada Rumah Sakit di Kota Palembang

2020 ◽  
Vol 8 (2) ◽  
pp. 182
Author(s):  
Muhammad Ichsan Hadjri ◽  
Badia Perizade ◽  
Zunaidah Zunaidah ◽  
Wita Farla WK
Keyword(s):  
Environmental Quality ◽  
Environmental Performance ◽  
Quality Index ◽  
Manufacturing Industry ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Hospital Environment ◽  
Bottom Line ◽  
Recruitment And Selection ◽  
Green Human Resource Management

Based on the Environmental Quality Index reported by the Ministry of Environment and Forestry of the Republic of Indonesia, in 2017 the Environmental Quality Index rank of South Sumatra slipped to rank 20 nationally, wherein the previous year was ranked 16. Environmental performance was one of the factors in Environmental Quality Index. Most of the previous research on environmental performance and GHRM was carried out in the manufacturing industry analysis units, while other industrial fields have not been studied much including hospitals. In fact, the hospital is one of the business sectors that is quite related to the environment. This study aims to analyze the effect of GHRM which consists of the variables Green Recruitment and Selection (GRS), Green Training (GTR), and Green Compensation (GCO) partially or jointly on the performance of the hospital environment in Palembang City. The Grand Theory which is used in this research is Ecocentrism Theory and Triple Bottom Line. The population in this study were hospital employees at government hospitals in Palembang, totalling 2,270 people. By using the Slovin formula and the stratified proportional random sampling method, the number of samples who became respondents in this study was 248 people. This research is processed by multiple linear regression analysis techniques. The results showed that GRS, GTR, and GCO partially had a significant effect on environmental performance in hospitals in Palembang City. The results also show that GRS, GTR, and GCO together also have a significant effect on environmental performance.

scholarly journals PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN DAN INVESTMENT OPPORTUNITY SET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2018

2020 ◽  
Vol 1 (2) ◽  
pp. 76-91
Author(s):  
Ni Nyoman Yuningsih ◽  
Ni Luh Gde Novitasari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Corporate Social

Financial performance can be used as a benchmark in assessing a company's financial success. Financial performance is a measure that describes the financial condition and ability of companies to make a profit. This study aims to reexamine the effect of environmental performance, corporate social responsibility, and good corporate governance on corporate financial performance. The sample in this study were 55 mining companies listed on the Indonesia Stock Exchange for the period 2014 - 2018. Determination of the sample using a purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that environmental performance had no effect on financial performance and corporate social responsibility had a negative effect on financial performance. However, good corporate governance has a positive effect on financial performance.

scholarly journals The Influence Of Managerial Ownership, Institutional Ownership, And Dividend Policy On The Financial Performance Of Construction And Building Companies Listed On The Indonesia Stock Exchange 2013-2017

2019 ◽  
Vol 3 (1) ◽  
pp. 86-95
Author(s):  
Yeni Sofiana ◽  
Agus Sukoco ◽  
Joko Suyono
Keyword(s):  
Financial Performance ◽  
Significant Influence ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Return On Assets

  Purpose: The purpose of this studyisdetermine the influence of managerial ownership, institutional ownership and dividend policy on corporate financial performance with indicators of Return On Assets (ROA).   Design/methodology/approach: The research method used is multiple linear regression analysis.    Findings: Dividend policy has a negative and significant influence on the company's financial performance.Simultaneously managerial ownership, institutional ownership and dividend policy have a significant influence on the company's financial performance. Research limitations/implications: This study uses secondary data from construction and building companies sub-sector companies listed on the Indonesia Stock Exchange.     Practical implications: The results of this study are managerial ownership has a positive and significant influence on the company's financial performance. Originality/value:  Paper type: This paper can be categorized as case study paper. 

scholarly journals PENGARUH KINERJA PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR MANUFAKTUR TAHUN 2016–2018

AdBispreneur ◽  
2020 ◽  
Vol 5 (2) ◽  
pp. 171
Author(s):  
Kartika Pradana Suryatimur ◽  
Jihad Lukis Panjawa ◽  
Nibras Anny Khabibah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Company Performance ◽  
Return On Assets ◽  
Management Actions

Corporate governance in the company plays a role as a system of control and supervision of management. Management as an agent working for the principal (shareholder) has the goal of realizing good company performance and should not take tax avoidance, therefore corporate governance has a role to ensure management actions do not deviate from existing regulations. This study examines the relationship between company performance and corporate governance on tax avoidance by management. This study analyzes company performance represented by return on assets (ROA), corporate governance is represented by the audit quality, the number of audit committee members and the percentage of independent commissioners and tax avoidance represented by the earning tax ratio (ETR.). Company size and leverage represented by debt to equity (DER) as a control variable. This study uses an econometric methodology with multiple linear regression analysis tools. The results showed that company performance had no significant effect. Audit quality had no significant effect. Meanwhile, the number of audit committee and the proportion of independent commissioners have a significant influence on tax avoidance. Based on the results of this study it can be shown that it is necessary to increase the number of members of the audit committee and the percentage of independent commissioners in the company, so as to improve control and supervision and to suppress tax avoidance. Corporate governance pada perusahaan menjalankan peran sebagai sistem pengendalian dan pengawasan terhadap manajemen. Manajemen sebagai agen bekerja untuk prinsipal (pemegang saham) memiliki tujuan mewujudkan kinerja perusahaan yang baik dan seharusnya tidak melakukan tindakan tax avoidance, oleh karena itu corporate governance memiliki peran memastikan tindakan manajemen tidak menyimpang dari peraturan yang ada. Penelitian ini menguji hubungan kinerja perusahaan dan corporate governance terhadap tindakan tax avoidance oleh manajeman. Penelitian ini menganalisis kinerja perusahaan yang diwakili oleh variabel return on asset (ROA), corporate governance diwakili oleh variabel kualitas audit, jumlah anggota komite audit dan prosentase komisaris independen dan tax avoidance diwakili variabel earning tax ratio (ETR) dengan ukuran perusahaan dan leverage yang diwakili debt to equity (DER) sebagai variabel kontrol. Penelitian ini menggunakan metodologi ekonometrika dengan alat analisis regresi linier berganda. Hasil penelitian menunjukkan kinerja perusahaan tidak berpengaruh signifikan, kualitas audit tidak berpengaruh signifikan. Sementara jumlah komite audit dan prosentase komisaris independen memiliki pengaruh signifikan terhadap tax avoidance. Berdasarkan hasil penelitian ini dapat menunjukkan bahwa perlu meningkatkan jumlah anggota komite audit dan prosentase komisaris independen pada perusahaan, sehingga dapat meningkatkan pengendalian dan pengawasan serta dapat menekan tindakan tax avoidance.

scholarly journals Environmental crisis effect on environmental costs

2021 ◽  
Vol 937 (2) ◽  
pp. 022036
Author(s):  
T Podolskaya ◽  
G V Kravchenko ◽  
Kh Shatila
Keyword(s):  
Environmental Management ◽  
Decision Making ◽  
Environmental Performance ◽  
Cost Accounting ◽  
Economic Benefits ◽  
Decision Makers ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Financial Benefit ◽  
Business Decision

Abstract Environmental management accounting is a mechanism for determining and evaluating, and incorporating these cost and benefit in the day-to-day business decision making, the full spectrum of environmental costs of current production processes and the economic benefits of contamination prevention, or cleaner processes. In practice, the past 10 years have acquired significance from corporate accounting, which is the most prominent part of cost accounting. Limits were widely acknowledged of conventional financial and cost accounting techniques reflecting companies’ sustainability efforts and providing management with necessary information for sustainable business choices. Information on companies’ environmental performance may be somewhat accessible, but both domestic decision makers and those at the level of public authorities are seldom able to connect environmental information with economic variables and are essentially deprived of environmental cost information. Decision makers do thus not recognize the economic worth of natural resources as asset and the commercial and financial benefit of excellent environmental performance. Beyond ‘goodwill’ efforts, there are a number of market-based incentives for integration with decision making of environmental issues. This article provides an outline of environmental management methods and we evaluate environmental costs in terms of current economic crisis.

Sign in / Sign up

Export Citation Format

Share Document