scholarly journals Pengaruh Ukuran Perusahaan, Political Cost Dan Kinerja Lingkungan Terhadap Environmental Disclosure Dalam Laporan Tahunan

2019 ◽  
Vol 28 (3) ◽  
pp. 1904
Author(s):  
Ni Kadek Dwi Nana Ulan Noviani ◽  
Ketut Alit Suardana
Keyword(s):  
Environmental Performance ◽  
Sampling Methods ◽  
Stock Exchange ◽  
Financial Statements ◽  
Environmental Disclosure ◽  
Cost Performance ◽  
Public Companies ◽  
Food And Beverage ◽  
Political Cost ◽  
Positive Effect

Environmental Disclosure is disclosure made by public companies related to their obligations to the environment and society. This study aims to determine the factors that influence Environmental Disclosure, namely the size of the company, political cots, and environmental performance. The study was conducted at companies listed on the Stock Exchange for the period 2014-2017 which are incorporated in the food and beverage sub-sector. The number of samples taken were 56 companies, with probability sampling methods. Data collection is done through analysis of company financial statements, which are analyzed by multiple linear regression. Based on the results of the analysis it was found that the size of the company partially had a positive effect on Environmental Disclosure. Political Cost has a positive effect on Environmental Disclosure. Environmental performance has a positive effect on Environmental Disclosure. Keywords : Enviromental disclosure, Size, Political Cost, Performance.

scholarly journals The Effect of Environmental Performance, Firm Size, and Profi tability on Environmental Disclosure

2019 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Jane Adriana ◽  
Nurul Hasanah Uswati Dewi
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Research Use ◽  
Environmental Disclosure ◽  
Final Sample ◽  
Outlier Data ◽  
Positive Effect

These studies aims to examine and analyze the effect of environmental performance, fi rm size, and profi tability on environmental disclosure in mining companies, participating in PROPER Program and are listed on the Indonesia Stock Exchange (IDX) period 2012-2015. This study is an explanatory study using quantitative approach. The sample consists of 52 respondents from 13 companies x 4 (period 2012-2015). There were 4 outlier data obtained, therefore the final sample used is 48 selected using a purposive sampling technique. The data were analyzed using a classical assumption test and multiple linear regression analysis. The results show that environmental performance and fi rm size have positive effect on environmental disclosure, while profi tability has no effect on environmental disclosure. This study has limitations on the number of samples, because there are still many companies that have not participated in the PROPER program. It can be implied that this study illustrates that the companies to be more concerned about the environment. Therefore, it is recommended that further research use more research samples.

scholarly journals PENGARUH KOMPETENSI KOMITE AUDIT, KEPEMILIKAN MANAJEMEN DAN UKURAN DEWAN KOMISARIS TERHADAP KUALITAS LAPORAN KEUANGAN

2021 ◽  
Vol 23 (1) ◽  
pp. 121-132
Author(s):  
WAHDAN ARUM INAWATI ◽  
MUHAMAD MUSLIH ◽  
KURNIA KURNIA
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Managerial Ownership ◽  
Management Ownership ◽  
Food And Beverage ◽  
Negative Effect ◽  
Positive Effect

This research aims to determine the influence of audit committee competency, managerial ownership, and size board of financial statements quality. Financial statement quality in this research measured by relevance. The research method applied quantitative causality method. The object of research is the food and beverage subsector companies listed on Indonesia Stock Exchange in period 2015 – 2018. The sample of this research which complied 8 samples with period of 4 years, so the data processed 32 data. The result of this research 62.1% independent variables can explain the quality of financial statements, while 37.9% is explained by other variables not included in this research. The audit committee competency variables, management ownership and the size of the board of commissioners have a simultaneous influence on the quality of financial statements. The audit committee competency variable has a negative effect while the size of the board of commissioners has a positive effect on the quality of financial statements partially. While management ownership has no influence on the quality of financial statements.

scholarly journals Pengaruh Kinerja Lingkungan dan Struktur Kepemilikan terhadap Kinerja Keuangan dengan Pengungkapan Lingkungan sebagai Variabel Intervening

2019 ◽  
Vol 5 (2) ◽  
pp. 1467-1482
Author(s):  
Vivian Angelina Soegiharto Wibowo ◽  
Teng Jesica Handoko
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Foreign Ownership ◽  
Managerial Ownership ◽  
Environmental Disclosure ◽  
Negative Effect ◽  
Operational Activities ◽  
Positive Effect

Financial performance is the result of management's efforts in managing and carrying out operations using resources effectively in a given period. Financial performance is often used by stakeholders in making decisions, namely Return on Assets. In addition to financial performance, environmental performance is important for the company to preserve nature and prevent risks due to its operational activities. Implementation of good environmental performance requires substantial funds and funding that is often used, namely shares that create ownership structures. In return for investor funds, companies have an obligation to make disclosures, one of which is environmental disclosure. Environmental disclosure is expected to be able to show environmental performance and company ownership and this research environmental disclosure is used as an intervening variable.This study aims to obtain empirical evidence regarding the effect of environmental performance and ownership structure on financial performance with environmental disclosure as an intervening variable. The research population is all companies listed on the Indonesia Stock Exchange for the period 2015-2017 with purposive sampling, namely non-financial companies that obtain PROPER ratings and publish annual and financial reports on the IDX. This study uses SPSS 23 with secondary data and analyzed using regression analysis and path analysis.The results of his research are environmental performance has a positive effect on environmental disclosure and financial performance; institutional ownership has a negative effect on environmental disclosure and has no effect on financial performance; Managerial ownership has a negative effect on environmental disclosure, but has a positive effect on financial performance; foreign ownership has no effect on environmental disclosure and financial performance; environmental disclosure has no effect on financial performance; and environmental disclosure is not able to mediate environmental performance, institutional ownership, managerial ownership, foreign ownership of financial performance.

scholarly journals PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN PENGUNGKAPAN LINGKUNGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2014-2018

2020 ◽  
Vol 5 (2) ◽  
pp. 123-138
Author(s):  
Mas Findi Mulya Saputra
Keyword(s):  
Linear Regression ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Costs ◽  
Environmental Disclosure ◽  
Mining Companies ◽  
Environmental Disclosures ◽  
Positive Effect

This study aims to determine the effect of environmental performance and environmental costs on financial performance with environmental disclosure as an intervening variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. By using purposive sampling technique obtained 45 sample companies and analyzed using multiple linear regression. The results of this study indicate that (1) environmental performance has a positive effect on financial performance (2) environmental costs have no positive effect on financial performance (3) environmental disclosure has no positive effect on financial performance. (4) Environmental Performance has a positive effect on Environmental Disclosure. (5) Environmental Costs have no positive effect on Environmental Disclosure. (6) Environmental Performance against Financial Performance is mediated by Environmental Disclosures. (7) Environmental Costs to Financial Performance are not mediated by Environmental Disclosures.

scholarly journals Determinan Environmental Disclosure Dengan Environmental Performance Sebagai Variabel Intervening

2020 ◽  
Vol 3 (1) ◽  
pp. 55
Author(s):  
Laras Putri Kinansih ◽  
Asrori Asrori
Keyword(s):  
Environmental Management ◽  
Path Analysis ◽  
Environmental Performance ◽  
Management System ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Environmental Management System ◽  
Environmental Disclosure ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of industrial types, the application of environmental management systems to environmental disclosure as an intervening variable. The main theories in this study include Stakeholder Theory and Ligitimasi Theory. The population of this research is the companies listed on the Indonesia Stock Exchange in 2015-2017 totaling 406 companies. The sample was selected using purposive sampling until 150 units of analysis were selected. The technique of data collection is done by studying documentation by collecting data published on the IDX. The analytical tool to test hypotheses is path analysis with AMOS software version 22. The method of data analysis uses descriptive analysis, path analysis and sobel test. The results of this study indicate that industrial types and environmental performance have a positive effect on environmental disclosure, industry types have a positive effect on environmental performance. While the environmental management system has a negative effect on environmental disclosure. The results of this study also show that the environmental discourse cannot mediate the influence of industry types on environmental disclosure. Suggestions from this study are to use different measurement proxies for environmental management system variables.

scholarly journals Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating

TRIKONOMIKA ◽  
2015 ◽  
Vol 14 (1) ◽  
pp. 38 ◽  
Author(s):  
Nana Nofianti ◽  
Lia Uzliawati ◽  
Sarka S
Keyword(s):  
Corporate Governance ◽  
Environmental Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Performance Rating ◽  
Significant Positive Effect ◽  
Program Performance ◽  
Environmental Disclosure ◽  
Purposive Sampling ◽  
Positive Effect

The purpose of this study is to examine the effect that caused the application corporate governance  (Measured by the corporate governance index of the IICG) in the exercises oversight of the conduct of the environmental disclosure (Measured by IER Index of Suhardjanto), and to determine whether environmental performance the company (Measured with PROPER) as a moderating variable can be moderate influence of application corporate governance to environmental disclosure of company PROPER participants and listed in Indonesia Stock Exchange during 2010-2013 period. The method used to collect data is the purposive sampling method. Sampling criteria in this study is the Company that participate in Program Performance Rating (PROPER) 2010-2013, which listing in Indonesia Stock Exchange (IDX). The sample consists of 27 Companies selected from the population as much data as 28 the company. The results showed that: 1) corporate governance significant positive effect on environmental disclosure, and 2) environmental performance may moderate the influence of corporate governance to environmental disclosure.

scholarly journals GREEN ACCOUNTING FOR SUSTAINABLE DEVELOPMENT: CASE STUDY OF INDONESIA’S MANUFACTURING SECTOR

2021 ◽  
Vol 5 (1) ◽  
pp. 1-10
Author(s):  
Rifda Nabila
Keyword(s):  
Sustainable Development ◽  
Environmental Performance ◽  
Sustainable Development Goals ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Analysis Data ◽  
Environmental Disclosure ◽  
Green Accounting ◽  
Development Goals ◽  
Positive Effect

The purpose of this study was to examine the influence of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs) with Environmental Disclosure as an intervening variable. The population in this study is a manufacturing company listed on the  Indonesia Stock Exchange (IDX) and participated in PROPER in the year 2015-2019. The research sample is 27 companies, with purposive sampling method of data collection. Types of data used is secondary. The analysis data technique and hypothesis testing using SmartPLS software. The results showed that the Green Accounting significantly positive effect on Environmental Disclosure and Environmental Disclosure significantly positive effect on Sustainable Development Goals (SDGs). However, the test results showed that, Environmental Performance does not significantly positive effect on Environmental Disclosure and Environmental Disclosure is not able to mediate the effect of Green Accounting and Environmental Performance on Sustainable Development Goals (SDGs)

scholarly journals ANALISIS KARAKTERISTIK PERUSAHAAN DAN ENVIRONMENTAL PERFORMANCE TERHADAP ENVIRONMENTAL DISCLOSURE

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Dendi Purnama
Keyword(s):  
Multiple Regression ◽  
Firm Size ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Environmental Disclosure ◽  
Positive Effect

This study aims to analyze the effect of profitability, leverage, company size, and environmental performance to environmental disclosure. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2014 until 2016. The sample in this study were 71 companies for 3 years. The method of analysis used in this study is multiple regression analysis.The results show that profitability and leverage have no effect on environmental disclosure, while firm size and environmental performance have positive effect on environmental disclosure. Taken together, the variables of profitability, leverage, firm size and environmental performance have significant effect on environmental disclosure.��Keywords: Profitability; Leverage; Size; Environmental Performance; Environmental Disclosure

scholarly journals DISCRETIONARY LOAN LOSS PROVIONS SEBAGAI ALAT DETEKSI MANAJEMEN LABA PADA PERBANKAN KONVENSIONAL DI INDONESIA

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Sandra Sukma Embuningtyas
Keyword(s):  
Multiple Regression ◽  
Firm Size ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Loan Loss ◽  
Environmental Disclosure ◽  
Positive Effect

This study aims to analyze the effect of profitability, leverage, company size, and environmental performance to environmental disclosure. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2014 until 2016. The sample in this study were 71 companies for 3 years. The method of analysis used in this study is multiple regression analysis.The results show that profitability and leverage have no effect on environmental disclosure, while firm size and environmental performance have positive effect on environmental disclosure. Taken together, the variables of profitability, leverage, firm size and environmental performance have significant effect on environmental disclosure.�Keywords: Profitability; Leverage; Size; Environmental Performance; Environmental Disclosure

Earnings management in non-public companies: the case of for-profit hospice organizations

2017 ◽  
Vol 29 (1) ◽  
pp. 1-19
Author(s):  
Kelly Noe ◽  
Dana A. Forgione ◽  
Pamela C. Smith ◽  
Hanni Liu
Keyword(s):  
Earnings Management ◽  
Financial Statements ◽  
Accounting Earnings ◽  
Public Companies ◽  
For Profit ◽  
Management Literature ◽  
Political Cost ◽  
Accounting Earnings Management ◽  
Public Scrutiny ◽  
Cost Factors

We examine earnings management in non-publicly listed companies, with a focus on for-profit (FP) hospice organizations, and extend the accounting earnings management literature to the hospice industry. FP hospice organizations file Medicare cost reports that include complete financial statements not otherwise publicly available. Managers of FP hospice organizations have incentives to manage earnings to increase performancebased bonuses, meet or beat bond covenant requirements, or avoid public scrutiny. We find total accruals are significantly positively associated with profitability, debt, and size factors. However, discretionary accruals are significantly negatively associated with debt and size, but not profitability. Thus, monitoring and political cost factors appear to effectively mitigate earnings management in this industry sector.

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