scholarly journals THE INFLUENCE OF THE IMPLEMENTATION OF ISO 9000: 2008 AND ENVIRONMENTAL ACCOUNTING ON COMPANY PERFORMANCE IN CHEMICAL SECTORS IN 2016 TO 2018

2021 ◽  
Vol 3 (1) ◽  
pp. 61
Author(s):  
Arya Darmawan
Keyword(s):  
Stock Exchange ◽  
Iso 9000 ◽  
Environmental Accounting ◽  
Annual Reports ◽  
Company Performance ◽  
Independent Variables ◽  
Spss Software ◽  
Quantitative Descriptive ◽  
Positive Effect ◽  
Descriptive Method

The purpose of this study is to empirically prove the influence of the application of ISO and environmental accounting on company performance in chemical sector companies in 2016 to 2018.  The research method used is quantitative descriptive method.  The research data was taken from the Indonesia Stock Exchange (IDX) in the form of annual reports for the period 2016 to 2018. Testing the hypothesis of this study used multiple regression analysis because the independent variables used dummy measurements. This study uses SPSS software version 21. The results of the study simultaneously found that ISO 9000: 2008 and environmental accounting have a positive effect on company performance.

scholarly journals ANALISIS PENGARUH WHISTLEBLOWING SYSTEM DAN RAPAT KOMITE AUDIT TERHADAP JUMLAH KECURANGAN

2020 ◽  
Vol 16 (1) ◽  
pp. 21
Author(s):  
Anitaria Siregar ◽  
Ayu Syahbana Surbakti
Keyword(s):  
Financial Services ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Data ◽  
Annual Reports ◽  
Committee Meeting ◽  
Negative Effect ◽  
Spss Software ◽  
Positive Effect

This study aims to analyze and provides empirical evidence about the effect of whistleblowing system and audit committee meetings on numbers of fraud on finance companies on the Indonesia Stock Exchange Periode 2013-2017. The data used in this research are secondary data taken from annual reports of finance companies that have a whistleblowing system report, audit committee meetings and a complete number of fraud in the period of 2013-2017. The regression model used in this research is multiple aggression analysis. Data processing in this research was carried out using Statistical Product and Service Solution (SPSS) software version 25. The results of this reseach indicate that the whistleblowing system has a positive effect on the number of frauds, while the audit committee meeting has a negative effect on the number of frauds on financial services companies listed on the Indonesia Stock Exchange period 2013-2017.

scholarly journals THE EFFECT OF BOARD OF COMMISSIONERS ETHNIC, FAMILY OWNERSHIP AND THE AGE OF THE COMPANY TOWARDS THE PERFORMANCE OF THE COMPANY LQ45 COMPANY LISTED IN INDONESIA STOCK EXCHANGE

2019 ◽  
Vol 1 (2) ◽  
pp. 1-8
Author(s):  
Ramdani Bayu Putra ◽  
Fitri Yeni ◽  
Hasmaynelis Fitri ◽  
Diki Jasrizal Melta
Keyword(s):  
Stock Exchange ◽  
Random Effect ◽  
Random Effect Model ◽  
Sampling Technique ◽  
Negative Influence ◽  
Family Ownership ◽  
Company Performance ◽  
Independent Variables ◽  
Effect Model ◽  
Positive Effect

This study aims to examine how the ethnic influence of the board of commissioners (Chinese) on company performance, family ownership of company performance and company age on company performance. And the effect of all independent variables on dependent. The  population of this study is the LQ45 company listed on the Indonesia Stock Exchange from 2013-2017. The sampling technique in this study is Purposive Sampling. Based on observations from 2013-2017 the samples in this study were 23 companies from the LQ45 company. This study uses panel data and the method used is the Hausman Test using Random Effect Model.   The results of this study indicate that the Ethnic Board of Commissioners and family ownership do not affect the Company Performance while the Company Age has a positive effect on Company Performance. Taken together,it turns out that Ethnic Board of Commissioners, Family and Company Ownership have a negative influence on the Company's Performance in LQ45 Companies that are listed on the Indonesia Stock Exchange in 2013-2017. Finally,  the authors suggest that the performance of the company increases the company must increase the Age of the Company by continuing to carry out or run company activities so that they have more experience and the authors also suggest that further research add variable size companies to get better research results.

PENGARUH TINGKAT HUTANG DAN UKURAN PERUSAHAAN TERHADAP PERISTENSI LABA DENGAN BOOK TAX DIFFERENCES SEBAGAI VARIABEL MODERATING (Studi Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019)

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Wuri Hastina
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Absolute Difference ◽  
Manufacturing Companies ◽  
Debt Level ◽  
Quantitative Descriptive ◽  
The Relationship ◽  
Positive Effect ◽  
Descriptive Method

Abstract This study aims to examine whether the debt level and firm size has an effect on earning persistence. In addition, this study also aims to determine whether the book tax difference variable moderates the relationship between the variable debt level and firm size on earning persistence. The sample used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016-2019. The number of samples in this study were 33 companies. The sample was selected using purposive sampling technique. This research uses quantitative descriptive method, for data analysis using multiple linear analysis and moderation analysis using the absolute difference value test with SPSS 20 software. The results of this study indicate that the level debt has a positive effect on earning persistence. Meanwhile, firm size has no effect on earning persistence. The results of the moderating variable indicate that Book Tax Differences as a moderating variable can weaken the debt level with earning persistence and firm size with earning persistence. Keywords : Debt Level, Firm Size, Earning Persistence, Book Tax Differences

ANALISIS PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, AGENCY COST, LIKUIDITAS TERHADAP KINERJA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2019

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Mia Audina
Keyword(s):  
Capital Structure ◽  
Banking Sector ◽  
Stock Exchange ◽  
Agency Cost ◽  
Statistical Test ◽  
Company Size ◽  
Company Performance ◽  
Current Ratio ◽  
Independent Variables ◽  
Equity Ratio

This study aims to examine the effect of capital structure, firm size, agency cost and liquidity on company performance. Researchers found differences in results between previous studies which are strong reasons why this research is feasible. The sample includes 8 banking sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. In this study, capital structure is proxied by using the Debt to Equity Ratio (DER), company size is proxied by using (Size), agency cost is proxied by using Free Cash Flaw (FCF), and liquidity is proxied by the current ratio. The method of analysis in this research is descriptive statistical test, classical assumption test and multiple regression analysis using the SPSS application. The results showed that the independent variables, namely capital structure, agency cost have a positive and significant effect on company performance, while the independent variables, namely company size and liquidity, have a negative and significant effect on company performance. Keywords : Struktur modal,ukuran perusahaan, agency cost, likuiditas, kinerja perusahaan.

scholarly journals PENGARUH KONSERVATISME AKUNTANSI DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
pp. 134
Author(s):  
Puradinda Zulfiara ◽  
Juli Ismanto
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Positive Effect

Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The number of samples is 48 manufacturing companies. The data analysis technique used is regression analysis. The results of the study show that conservatism has a positive effect on firm value, tax avoidance has a negative effect on firm value. While simultaneously conservatism and tax avoidance have a positive effect on firm value. Thus this study supports that accounting conservatism has a role as a function of monitoring the company's investment policies and one way to maintain the value of the company in limiting losses that may arise from poorly performing investment decisions. The company that conducts tax avoidance (has a smaller effective tax rate) is an effort made by management to reduce the company's tax burden and is able to minimize expenditure for tax purposes so that management looks good in the eyes of shareholders.

scholarly journals Pengaruh Ukuran Perusahaan, Likuiditas, Dan Konservatisme Akuntansi Terhadap Kualitas Laba

2020 ◽  
Vol 2 (4) ◽  
pp. 3793-3807
Author(s):  
Rahmadini Safitri ◽  
Mayar Afriyenti
Keyword(s):  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Accounting Conservatism ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Independent Variables ◽  
Positive Effect ◽  
Research Type

The study aims to test empirically the effect of firm size, liquidity, and accounting conservatism of earnings quality. This study uses a quantitative approach with a causal associative research type. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. By using the purposive sampling method, 155 samples were selected. Earnings quality is measured by regressing the CAR value (Narita, 2020). Company size is measured by LogSize. Liquidity is measured using the current ratio. And accounting conservatism is measured using the Givoly and Hayn (2000) model. The results indicate that firm size has no significant effect on earnings quality, in contrast to liquidity and accounting conservatism has a significant positive effect on earnings quality. For further research, it is hoped that it can expand the object and the year of research because this study only examines manufacturing companies for the 2015-2019 observation year. For other research, it is expected to add independent variables so that the results are better.

scholarly journals Model Hubungan Peningkatan Kualitas Nilai Perusahaan Melalui Corporate Governance, Gender Direktur, Reputasi Audit Pada Perbankan Konvensional dan Perbankan Syariah di Indonesia Tahun 2013-2018

2020 ◽  
Vol 4 (1) ◽  
pp. 263-273
Author(s):  
Suharti Suharti ◽  
Anton Anton ◽  
Irawati Irawati
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Quality ◽  
Stock Exchange ◽  
Board Members ◽  
Company Performance ◽  
Significant Positive Effect ◽  
Important Indicator ◽  
Negative Effect ◽  
Positive Effect

One important indicator factor for assessing the company's future prospects is to see the extent to which the company's profitability has grown. The purpose of this study was to determine the Relationship between Improving the Quality of Company Value through Corporate Governance, Gender Director, Audit Reputation in Conventional Banking and Islamic Banking in Indonesia 2013-2018. This research was conducted in listed companies that are members of the financial sector (Conventional and Sharia Banking) which are listed on the Indonesia Stock Exchange from 2013 to 2018 from 31 banking companies listed on the Indonesian stock exchange from a period of 6 years from 2013 to 2018. Methods used is purposive sampling, namely the technique of determining the sample with certain considerations. While the data analysis method using SEM and AMOS. The results of this study indicate that the Independent Board (Independent Board) does not have a significant positive effect on company performance and firm value (2) Gender Director (Female directorship) does not have a significant negative effect on company performance and firm value (3) Board Members (Managerial Board) ) has a significant positive effect on company performance; but Board Members (Managerial Board) do not have a significant positive effect on firm value. (4) Audit Reputation does not have a positive significant effect on company performance and firm value. Keywords: Audit Quality, Professional Accuracy, Competence, Ethics of Internal Auditors

scholarly journals INVESTMENT DECISION, MARKET CAPITALIZATION, AND COMPANY VALUE

2020 ◽  
Vol 8 (12) ◽  
pp. 696-704
Author(s):  
Hais Dama ◽  
◽  
Meriyana Franssisca Dungga ◽  
Firdza Salma Hasiru ◽  
◽  
...  
Keyword(s):  
Stock Price ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Investment Decision ◽  
Well Being ◽  
Market Capitalization ◽  
Company Value ◽  
Quantitative Descriptive ◽  
A Company ◽  
Descriptive Method

A company that canincrease its value will also be able to improve the well-being of the owner or the shareholders. To a company that issues stocks in the capital market, the stock price in the stock exchange is the indicator of a companys value. Good company value is identified from the companys performance it is also identified from the stable or increasing stock price.This present study analyzed the influence of investment decision and market capitalization on company value. It involved companies listed in the Jakarta Islamic Index (JII), and aimed to formulate a matter of consideration for investors. A quantitative descriptive method was employed to investigate the correlation and influence between variables. The result showed that: (1) investment decisionpartially influenced company value with regression coefficient value of 1.721 and significance value of 0.000 (2) market capitalization partially influenced company value with regression coefficient value of -0.163 and significance value of 0.041 (3) investment decision and market capitalization simultaneously influenced company value of companies listed in the JII with f-count value of 330.698 and significance value of 0.000. Moreover, the adjusted R2 test acquired value of 0.924. The number indicated that company value was influenced by investment decisionand market capitalization by 92.4 percent, while the rest 7.6 percent was due to other variables.

scholarly journals PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY (CSR COST) BERDASARKAN MOTIF KEUANGAN, MOTIF ETIKA, DAN MOTIF ALTRUISTIK TERHADAP CORPORATE FINANCIAL PERFORMANCE

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Markus Djohan Utama ◽  
Devica Pratiwi
Keyword(s):  
Quantitative Research ◽  
Stock Exchange ◽  
Financial Statement ◽  
Future Research ◽  
Altruistic Motive ◽  
Financial Motive ◽  
Spss Software ◽  
Corporate Social ◽  
The Cost ◽  
Positive Effect

This research aimed to determine the effect of CSR cost that the company paid for community, social, environment, etc. based on financial motive, ethic motive and altruistic motive simultaneously or partial, on the ROE and ROS of company.The research is quantitative research with the help of IBM SPSS Software 21 version with regression analysis. Population of this research is manufactured company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2014. Samples were collected by purposive sampling method and 10 companies are used for this research.The result of the test is CSR cost based on ethic motive have a positive significant effect on ROE and ROS (sig. &lt; 0,05). However, both CSR cost based on financial motive and altruistic motive have no-significant effect on ROE and ROS (sig. &gt; 0,05). For the future research, the researcher recommend that the company which listed on Indonesia Stock Exchange are more transparent and detailed information on the CSR include the activities, the CSR target, the cost that company spend and all the other data about CSR. Then, the company which do the CSR investment and transparent with the CSR report can attract other potential investor for the company, so that can make a positive effect on the financial statement.<br />Keywords: CSR Motive, Financial Motive, Ethic motive, Altruistic Motive

scholarly journals Konsentrasi Kepemilikan, Transaksi Pihak Berelasi, dan Kinerja Perusahaan

2019 ◽  
Vol 29 (2) ◽  
pp. 592
Author(s):  
Nitami Galih Pangesti ◽  
Widi Hidayat
Keyword(s):  
Firm Performance ◽  
Stock Exchange ◽  
Ownership Concentration ◽  
Manufacturing Companies ◽  
Minority Shareholders ◽  
Governance System ◽  
Related Party Transactions ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
Positive Effect

Agency theory describe that ownership concentration is a good corporate governance system that helps to reduce agency problems arising from the divergence of interest between shareholders and managers. But, when ownership concentration becomes high, lead to another agency problem that is conflict between controlling shareholders and minority shareholders. This study purposed to examine the relation of ownership concentration and related party transactions on firm performance. This research uses quantitative descriptive method with associative approach. Sample used in this study was 474 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. We used multiple linear regression as analysis technique. Results showed that ownership concentration had a positive effect on firm performance and related party transactions had a positive effect on firm performance. Keywords : Ownership Concentration; Related Party Transactions; Firm Performance.

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