scholarly journals Tingkat Pengungkapan Pelaporan Keberlanjutan dan Kinerja Perusahaan

2020 ◽  
Vol 12 (2) ◽  
pp. 106-120
Author(s):  
Walid Rudianti ◽  
Yenny Purbandari
Keyword(s):  
Financial Performance ◽  
Abnormal Returns ◽  
Sustainability Reporting ◽  
Corporate Value ◽  
Company Value ◽  
Simple Regression Analysis ◽  
Sample Method ◽  
The Impact ◽  
Purposive Sample ◽  
Simple Regression

The study of the impact of sustainability reporting on financial performance, corporate value and abnormal returns has been done. The quantitative approach is used to observe the impact. The population of this study are companies that issue sustainability reporting listed on the Bursa Efek Indonesia during the year 2013-2016. The sample of this study amounted to 32 taken with purposive sample method. Based on the results of a simple regression analysis for the effect of sustainability reporting on financial performance obtained adjusted R2 value of 15.9%. The effect of sustainability reporting on company value obtained adjusted R2 results of 9.6%. While for the sustainability reporting of abnormal returns, the probability value is 0.617> 0.05, which indicates that there is no effect of the continuous report.

The Impact of Business Mentoring on Micro, Small, Medium Enterprises Performance

2017 ◽  
Vol 1 (1) ◽  
pp. 31-37
Author(s):  
Mohammad Adrian ◽  
Hendrati Dwi Mulyaningsih ◽  
Santi Rahmawati
Keyword(s):  
Quantitative Research ◽  
Causal Analysis ◽  
Coefficient Of Determination ◽  
Mentoring Program ◽  
Simple Regression Analysis ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact ◽  
Necessity Entrepreneur ◽  
Simple Regression

This reasearch is conducted on MMSME (Micro Small Medium Enterprises) that are participated in the MMSME Syari’ah Mentoring Program by Academicians and Practitioners (PUSPA) organized by Bank Indonesia in Bandung. MMSME who participated in PUSPA program 2016 is MMSME that included in necessity entrepreneur where MMSME operated just to fullfil the life necessities. The purpose of this reasearch was to investigate the influence of the business mentoring on the MMSME performance in PUSPA program 2016. Researcher used quantitative research method. Data were analyzed using simple regression analysis and descriptive-causal analysis. The result showed that business mentoring affect the performance of MMSME that participated in PUSPA Program 2016. Based on the calculation, coefficient of determination (R2) can be seen the influence of business mentoring variable (X) on the performance (Y) is 74%. While the remaining 26% is influenced by other factors such as entrepreneurship competence and human resources.

THE IMPACT OF BUSINESS MENTORING ON MICRO, SMALL, MEDIUM ENTERPRISES PERFORMANCE

2018 ◽  
Vol 1 (1) ◽  
pp. 7
Author(s):  
Mohammad Adrian ◽  
Santi Rahmawati
Keyword(s):  
Research Method ◽  
Quantitative Research ◽  
Coefficient Of Determination ◽  
Mentoring Program ◽  
Simple Regression Analysis ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact ◽  
Necessity Entrepreneur ◽  
Simple Regression

This reasearch is conducted on MSME (Micro Small Medium Enterprises) that are participated in the MSME Syari’ah Mentoring Program by Academition and Practitioners (PUSPA) organized by Bank Indonesia in Bandung. MSME who participated in PUSPA program 2016 is MSME that included in necessity entrepreneur where MSME operated just to fullfil the life necessities.The purpose of this reasearch was to investigate the influence of the business mentoring on the MSME performance in PUSPA program 2016.Researcher used quantitative research method. Data were analyzed using simple regression analysis and descriptive-causal analysis.The result showed that business mentoring affect the performance of MSME that participated in PUSPA Program 2016. Based on the calculation, coefficient of determination (R2) can be seen the influence of business mentoring variable (X) on the performance (Y) is 74%. While the remaining 26% is influenced by other factors such as entrepreneurship competence and human resources.  

PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KANTOR SAMSAT KOTA TOMOHON

2021 ◽  
pp. 292-301
Author(s):  
Stevly Tumanduk ◽  
Arie Kawulur ◽  
Aprili Bacilius
Keyword(s):  
Motor Vehicle ◽  
Regression Coefficient ◽  
Primary Data ◽  
Survey Method ◽  
Observation Data ◽  
Simple Regression Analysis ◽  
Variable Influence ◽  
The Impact ◽  
Linearity Test ◽  
Simple Regression

Abstrak Riset ini bermaksud demi mengetahui apakah pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak di Kantor SAMSAT Kota Tomohon. Pada riset ini variabel kepatuhan wajib pajak menjadi variabel dependen. Sampel pada pengkajian ini sebanyak 100 wajib pajak serta diambil memakai rumus Slovin.             Metode yang dipergunakan dalam riset ini ialah metode survei dengan pendekatan kuantitatif. Pada riset ini data primer dikumpulkan dengan cara teknik pengumpulan data observasi, dokumentasi serta angket/kuesioner, adapun teknik analisis data yang digunakan pada pengkajian ini ialah analisis regresi sederhana dengan uji normalitas, uji linieritas, dan uji hipotesis.             Hasil pengkajian ini adanya dampak positif dan signifikan mengenai dampak pengetahuan perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di mana persamaan regresi sederhana dalam riset ini menunjukkan nilai koefisien Regresi X sebesar 0.072 memperlihatkan ternyata setiap penambahan 1% pengaruh pengetahuan perpajakan, maka nilai kepatuhan wajib pajak kendaraan bermotor bertambah sebesar 0.072. Koefisien regresi tersebut bernilai positif, sehingga dapat dikatakan bahwa dampak variabel X terhadap Y ialah positif. Dengan demikian variabel pengaruh pengetahuan perpajakan berdampak signifikan atas kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Kota Tomohon.   Kata Kunci : Pengetahuan Perpajakan, Kepatuhan Wajib Pajak   Abstract                This research intends to find out whether the influence of tax knowledge on taxpayer compliance at the Tomohon City SAMSAT Office. In this research, the taxpayer compliance variable becomes the dependent variable. The sample in this study was 100 taxpayers and was taken using the Slovin formula. The method used in this research is a survey method with a quantitative approach. In this research, primary data were collected by means of observation data collection techniques, documentation and questionnaires, while the data analysis techniques used in this study were simple regression analysis with normality test, linearity test, and hypothesis testing. The results of the study are that there is a positive and significant impact on the impact of tax knowledge on motor vehicle taxpayer compliance where the simple regression equation in this research shows the X regression coefficient value of 0.072 showing that all 1% additions affect tax knowledge, then the motor vehicle taxpayer compliance value increases by 0.072. The regression coefficient is positive, so it can be said that the impact of variable X on Y is positive. Thus the variable influence of tax knowledge has a significant impact on motor vehicle taxpayer compliance at the Tomohon City Samsat Office.   Keywords: Tax Knowledge, Taxpayer Compliance

scholarly journals The Influence of Good Corporate Governance and Capital Structure on Firm Value: The Mediation Role of Financial Performance

2020 ◽  
Vol 35 (2) ◽  
pp. 230
Author(s):  
Ridwan Nurazi ◽  
Intan Zoraya ◽  
Akram Harmoni Wiardi
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Value ◽  
Good Corporate Governance ◽  
The Impact

<pre>The objective of this study is empirically identify the impacts of Good Corporate Governance and capital structure on firm value with financial performance as intervening variable. We operate quantitative approach within the scope of manufacturing company of metal, chemical, and plastic packaging sector which listed in Indonesia Stock Exchange during the 2017-2018 periods as the population. Samples are chosen by purposive sampling method inwhich the company must report the financial statement in a row, obtained 79 observations. The data analysis technique used is financial ratio analysis to determine the condition of the business financial ratios of the variables studied. Data were analyzed using multiple linear regression analysis. The result shows that corporate governance and capital structure influence the firm value, moreover the use of institutional ownership ratio and capital structure will increase the value of the firm. The result also shows that the impact of Corporate governance and capital structure on the company value are mediated by financial performance. It means that the value of the firm can increase if the company able became an effective monitoring tool.</pre>

scholarly journals Self-Esteem Impact on Organizational Affective and Normative Commitment

2018 ◽  
Vol 7 (4.15) ◽  
pp. 502 ◽  
Author(s):  
Siti Sarawati Johar ◽  
Rosman Md. Yusoff ◽  
Fadillah Ismail
Keyword(s):  
Psychological Factors ◽  
Local Authority ◽  
Employee Commitment ◽  
Self Esteem ◽  
Peninsular Malaysia ◽  
Normative Commitment ◽  
Psychological Reactions ◽  
Simple Regression Analysis ◽  
The Impact ◽  
Simple Regression

Employees’ commitment cannot be denied contributing to organizational impactiveness. However, commitment can be affected if no emphasis is placed on psychological factors such as self-esteem. This study aims to investigate how self-esteem factor can influence the commitment by testing the impact of self-esteem on employee commitment to the organization. 196 of civil servants serving the Local Authority (PBT) in the southern zone of Peninsular Malaysia were chosen as respondents. Measuring tools used in this study were Rosenberg Self-Esteem Scale (RSES) and Employee Commitment Survey Revised Version (ECS-R). The data was then analyzed using a simple regression analysis in SPSS. The results of the analysis showed that the self-esteem had a significant impact on affective and normative commitment. From the findings, it also shows that there is an influence relevant self-esteem on the two commitments to the organization namely affective and normative commitment. Hence, organizations need to realize that self-esteem is one of the basic toward formation of attitudes, behavior, personality and psychological reactions in the organization. In conclusion, efforts to help reinforce positive self-esteem among employees need to be addressed in the organization..  

scholarly journals The Impact of Social Responsibility Disclosure in Reducing the Risk in Jordanian Commercial Banks

2020 ◽  
Vol 11 (3) ◽  
pp. 142
Author(s):  
Yousef Shahwan ◽  
Oways Abdel-hamid
Keyword(s):  
Social Responsibility ◽  
Stock Prices ◽  
Commercial Banks ◽  
Financial Reports ◽  
The Social ◽  
Dependent Variables ◽  
Simple Regression Analysis ◽  
The Impact ◽  
The Relationship ◽  
Simple Regression

This study investigates the impact of disclosure of social responsibility in reducing risks in Jordanian commercial banks. To realize the goal of this study, the researcher followed the descriptive-analytical method. The data of the study sample was gathered from the financial reports of the listed banks on the Amman Financial Market that pertain to stock prices and market return in the period 2014-2018. The study used simple regression analysis to examine the relationship between independent and dependent variables. Among the most prominent findings of the study, there is an impact of the social responsibility disclosure in reducing risks, as well as an effect of the dimensions of social responsibility: the environment, customers and employees in reducing risks.

scholarly journals Pengaruh Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan dan Firm Value dengan Substainability Reporting sebagai Variabel Intervening

2019 ◽  
Vol 6 (02) ◽  
pp. 81-96
Author(s):  
Rara Gustiana ◽  
Wahyudin Nor ◽  
Muhammad Hudaya
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Significant Influence ◽  
Firm Value ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Partial Least Square ◽  
Least Square ◽  
Company Size ◽  
Company Value

ABSTRACT This study aims to analyze more deeply the relationship of corporate governance and company size to financial performance and company value with sustainability reporting as an intervening variable. This study uses secondary data. The independent variables in this study are corporate governance and company size. The dependent variable in this study is financial performance and company value. The intervening variable used is sustainability reporting. GRI is used as a sustainability reporting alloy for index measurement bases. The sample of this study was 12 companies that published sustainability reporting and financial reports for three consecutive years in 2014-2016 which could be accessed through the company's website. Data analysis techniques in this study using Partial Least Square (PLS) with a calculation process that is assisted by a software application program. The results of the study show that there is no significant effect of corporate governance and company size on sustainability reporting. The results also indicate a positive and significant influence of corporate governance on financial performance, there is a significant effect of corporate governance on company value, and there is no significant influence of company size on financial performance and company values. Sustainability reporting does not mediate corporate governance and company size on financial performance and company value ABSTRAK Penelitian ini bertujuan untuk menganalisis lebih dalam hubungan tata kelola perusahaan dan ukuran perusahaan dengan kinerja keuangan dan nilai perusahaan dengan pelaporan keberlanjutan sebagai variabel intervening. Penelitian ini menggunakan data sekunder. Variabel independen dalam penelitian ini adalah tata kelola perusahaan dan ukuran perusahaan. Variabel dependen dalam penelitian ini adalah kinerja keuangan dan nilai perusahaan. Variabel intervening yang digunakan adalah pelaporan keberlanjutan. GRI digunakan sebagai paduan pelaporan keberlanjutan untuk basis pengukuran indeks. Sampel penelitian ini adalah 12 perusahaan yang menerbitkan laporan keberlanjutan dan laporan keuangan selama tiga tahun berturut-turut pada 2014-2016 yang dapat diakses melalui situs web perusahaan. Teknik analisis data dalam penelitian ini menggunakan Partial Least Square (PLS) dengan proses perhitungan yang dibantu oleh program aplikasi perangkat lunak. Hasil penelitian menunjukkan bahwa tidak ada pengaruh yang signifikan dari tata kelola perusahaan dan ukuran perusahaan pada pelaporan keberlanjutan. Hasil penelitian juga menunjukkan pengaruh positif dan signifikan dari tata kelola perusahaan terhadap kinerja keuangan, ada pengaruh signifikan tata kelola perusahaan terhadap nilai perusahaan, dan tidak ada pengaruh signifikan ukuran perusahaan terhadap kinerja keuangan dan nilai-nilai perusahaan. Pelaporan keberlanjutan tidak memediasi tata kelola perusahaan dan ukuran perusahaan pada kinerja keuangan dan nilai perusahaan. JEL Classification: G34, Q56

scholarly journals The Impact of Financial Performance, Financial Risk, Liquidity, and Corporate Governance on Corporate Value

2020 ◽  
Vol 1 (2) ◽  
pp. 154
Author(s):  
Yunita Karlina ◽  
Andreas Lako
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Risk ◽  
Negative Impact ◽  
Positive Impact ◽  
Linear Regression Analysis ◽  
Percent Level ◽  
Analysis Data ◽  
Corporate Value ◽  
The Impact

The purpose of this study is to analyze the impact of financial performance, financial risk, liquidity, and corporate governance (CG) on the corporate value in the period t0 and t+1. The proxy for financial performance, financial risk, liquidity, and corporate governance is respectively return on equity (ROE), debt to assets ratio (DAR), current ratio (CR), and corporate governance perception index (CGPI). The proxy for corporate value is price to book value (PBV). The method for analysis data is multiple linear regression analysis. The results show that financial performance has positive impact on the corporate value in the period t0 and t+1 on one percent level of significance. However, financial risk and liquidity have positive impact on the corporate value in the period t0 and t+1 but the impact is not statistically significant. CG shows different impact on the corporate value in the period t0 and t+1 in which it indicates negative impact in the period t0 but positive impact in the periode t+1. The impacts are however statistically insignificant. Generally, the results indicate that financial performance is the main factor that increases corporate value.

scholarly journals Abnormal Returns, Corporate Financial Policies and the Dynamics of Leverage: Empirical Evidence from Non-Financial Sector of Pakistan

2020 ◽  
Vol 6 (1) ◽  
pp. 153-166
Author(s):  
Kashif Hamid ◽  
Zahid Hussain ◽  
Muhammad Mudasar Ghafoor
Keyword(s):  
Financial Performance ◽  
Random Effect ◽  
Abnormal Returns ◽  
Market Value ◽  
Financial Sector ◽  
Financial Policies ◽  
Leverage Ratio ◽  
Market Values ◽  
The Impact ◽  
Leverage Dynamics

The aim of this study is to evaluate impact of corporate financial policies and the dynamics of leverage on financial performance of non-financial sector in Pakistan. In this study we used the data from Fertilizer, Chemical and Cement sector for the period 2008-2017. Abnormal return has been taken as dependent variable and Change in cash to lagged market values, Change in EBIT to lagged market values, Change in dividend to lagged market value, Net Financing to lagged market value, Lagged cash values to lagged market values, Lagged cash values to lagged market values crossed by change in cash to lagged market value, Change in total assets net of cash to lagged market values, Change in interest to lagged market values, Operating leverage, Financial leverage, Total leverage, Leverage ratio, Leverage ratio to change in cash crossed by lagged market values  and  WACC are taken as explanatory variables. OLS, Fixed effect and Random effect models has been used to express the impact of these variables on return. Hence it is concluded that leverage dynamics are significant contributors in designing the corporate financial policies. Corporate financial policies have significant impact on the financial performance of the non-financial sector of Pakistan.

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