scholarly journals PENGARUH PROPORSI KOMISARIS INDEPENDEN, KINERJA LINGKUNGAN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN LINGKUNGAN

2019 ◽  
Vol 4 (2) ◽  
pp. 117
Author(s):  
I Made Juniartha ◽  
Raden Rosiyana Dewi
Keyword(s):  
Environmental Performance ◽  
Sampling Method ◽  
Total Sample ◽  
Environmental Disclosure ◽  
Environmental Disclosures ◽  
Data Source ◽  
Company Growth ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

<em>The research was conducted aimed at finding empirical evidence on the influence of the proportion of independent commissioners, environmental performance and company growth on corporate environmental disclosures. This study uses a sample of all companies listed on the IDX during 2014 - 2016. The total sample that meets the criteria is 25 companies. The data source used is an annual report, collected using the purposive sampling method. Testing the hypothesis by using multiple regression with the panel method. The results of this study state that the variable proportion of independent commissioners and environmental performance has a positive effect on environmental disclosure, and the proportion of public ownership as a moderation of the relationship of independent commissioners with environmental disclosures and the relationship of environmental performance with environmental disclosure.</em>

Competitive Strategy and Voluntary Environmental Disclosure: Evidence from the Chemical Industry

2013 ◽  
Vol 13 (1) ◽  
pp. 55-84 ◽  
Author(s):  
Qianhua Ling ◽  
Maryanne M. Mowen
Keyword(s):  
Chemical Industry ◽  
Environmental Performance ◽  
Competitive Strategy ◽  
Brand Image ◽  
Data Availability ◽  
Competitive Strategies ◽  
Environmental Disclosure ◽  
Environmental Disclosures ◽  
Chemical Companies ◽  
The Relationship

ABSTRACT In this paper, we investigate the relationship between corporate competitive strategy and environmental disclosure in the voluntary channel. Two major competitive strategies, investment in brand image and investment in research and development (R&D), are examined. Using a sample of companies in the chemical industry, we find that both strategies are associated with higher levels of environmental disclosure than chemical companies not emphasizing either of the two strategies. Additionally, companies emphasizing investment in brand image tend to disclose more when their actual environmental performance is low; conversely, companies emphasizing investment in R&D tend to disclose more when their environmental performance is good. When trying to interpret environmental disclosures, stakeholders should be aware of a company's strategy and adjust their assessment of environmental performance accordingly. Data Availability: Data are available from sources identified in the text.

scholarly journals PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN KELUARGA DI INDONESIA

2020 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Adhitya Rechandy Christian Santoso
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Return On Assets ◽  
The Board Of Directors ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study discusses the application of corporate governance to the performance of family companies in Indonesia. The relationship of corporate governance in this study was proxied with an independent board of commissioners, the size of the board of directors, and the size of the audit board. The measurement of the financial performance of this study uses Return On Assets (ROA) with a sample of research companies listed on the Indonesia Stock Exchange in the 2014-2018 period.The sampling method in this study uses purposive sampling and data analysis using multiple linear regression with the help of SPSS 21.The results of data analysis, the proportion of independent commissioners and the size of the board of directors had a significant positive effect on the variable size of the audit board not having a significant effect.

scholarly journals Pengaruh Orientasi Kewirausahaan terhadap Kinerja UMKM di Jabodetabek dengan Individualisme sebagai Variabel Moderasi

2021 ◽  
Vol 5 (2) ◽  
pp. 207
Author(s):  
Juli Yanto
Keyword(s):  
Firm Performance ◽  
Financial Performance ◽  
Entrepreneurial Orientation ◽  
Sampling Method ◽  
Total Sample ◽  
Probability Sampling ◽  
New Concepts ◽  
The Relationship ◽  
Positive Effect

The purpose of this study is to examine the effects of Entrepreneurship Orientation conducted by SMEs on firm performance, and exploring new concepts regarding Executive’s Individualism to moderate Entrepreneurial Orientation on SMEs performance. The sample was selected using a non-probability sampling method. The total sample chosen was 259 SMEs in the Greater Jakarta area. The method of analysis used was PLS-SEM. The results of this study indicate that 1) Entrepreneurial Orientation has a positive effect on the performance of SMEs companies in the Greater Jakarta area 2) Executive’s Individualism strengthens the relationship between Entrepreneurship Orientation with SMEs Firm Performance in the Greater Jakarta area, specifically financial performance - profit. Tujuan dari penelitian ini adalah untuk menguji pengaruh Orientasi Kewirausahaan yang dilakukan oleh UMKM terhadap kinerja perusahaan, dan mengeksplorasi konsep-konsep baru tentang Individualisme Eksekutif dalam memoderasi Orientasi Kewirausahaan terhadap kinerja UMKM. Sampel dipilih menggunakan metode sampling non-probabilitas. Total sampel yang dipilih adalah 259 UMKM di wilayah Jabodetabek. Metode analisis yang digunakan adalah PLS-SEM. Hasil penelitian ini menunjukkan bahwa 1) Orientasi Kewirausahaan memiliki efek positif pada kinerja UMKM di wilayah Jabodetabek 2) Eksekutif Individualisme memperkuat hubungan antara Orientasi Kewirausahaan dengan Kinerja UMKM di wilayah Jabodetabek, khususnya kinerja keuangan - profit.

scholarly journals Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Biaya Kepatuhan Sebagai Variabel Moderasi

2019 ◽  
Vol 1 (3) ◽  
pp. 1510-1517
Author(s):  
M. Ardhy Erwanda ◽  
Henri Agustin ◽  
Erly Mulyani
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Compliance Costs ◽  
Analysis Technique ◽  
The Cost ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study aims to determine the effect of applying e-filing and knowledge of taxation on taxpayer compliance. Compliance costs as moderating variable that moderate relations between application e-filing and knowledge taxation on the taxpayer compliance. The population in this study is taxpayers in Padang city. The number off samples used was 100 respondents with the sampling method using purposive sampling. The data used in this study are primary data. Data collection techniques are done by questionnaire. The data analysis technique used is multiple regression and moderated regression analysis. The results obtained are the application of e-filing has a significant positive effect on taxpayer compliance, knowledge of taxation does not affect taxpayer compliance, compliance costs proved to moderate the relationship between the implementation of e-filing and taxpayer compliance, and the cost of compliance was not proven to moderate the knowledge relationship of taxation with taxpayer compliance

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 PENGARUH INFLASI DAN NILAI TUKAR TERHADAP RETURN SAHAM YANG DIMEDIASIKAN OLEH KINERJA PERUSAHAAN

AJAR ◽  
2021 ◽  
Vol 4 (01) ◽  
pp. 48-63
Author(s):  
Otniel Hongdoyo ◽  
Fransiskus Randa ◽  
Suwandi Ng
Keyword(s):  
Exchange Rate ◽  
Stock Returns ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Company Performance ◽  
Negative Effect ◽  
Relationship Of ◽  
The Relationship

The purpose of this study was to investigate the effect of inflation and exchange rate to company performance, investigate the effect of company performance to stock returns and investigate the effects of inflation and exchange rate that is mediated by the performance of the company. The population used was the company in LQ 45 listed on the Indonesia Stock Exchange by year study period from 2017 to 2019. The total sample is 21 companies for each year selected by purposive sampling method and using secondary data, the annual report. The analytical method used is the method of path analysis and hypothesis testing mediation conducted by using Sobel test. The analysis showed that inflation and the exchange rate had a negative effect and no significant effect on the performance of the company. The company's performance has a positve effect and no significant effect on stock returns. This study also show that the company's performance did not play a role in mediating the relationship of inflation and exchange rate.

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 INDUSTRIAL DIVERSIFICATION AND FIRM PERFORMANCE OF MANUFACTURING: DOES EFFICIENCY MATTER?

TRIKONOMIKA ◽  
2018 ◽  
Vol 17 (2) ◽  
pp. 72
Author(s):  
Rahmat Setiawan ◽  
Riska Agustin
Keyword(s):  
Firm Performance ◽  
Market Share ◽  
Sampling Method ◽  
Positive Relationship ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Industrial Diversification ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

Industrial diversification is one of the important strategies in developing the firm’s market share which is expected to improve firm’s performance. When a firm wants to diversify the industry, it requires knowledge and efficiency of managers in managing the strategy so that it can increase the benefits of the existence of industrial diversification relationship with firm’s performance. This study aims to examine the effect of efficiency on the relationship between industrial diversification and firm’s performance in manufacturing companies in Indonesia. By using the purposive sampling method and the 2012-2016 study periods, we obtained data from 70 manufacturing companies with a total of 253 observations. We found that industrial diversification had a significant positive effect on firm’s performance. Efficiency as a moderating variable shows that efficiency strengthens the positive relationship of industrial diversification on firm performance.

scholarly journals Pengaruh Partisipasi Penganggaran dan Komitmen Organisasi Terhadap Senjangan Anggaran Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi

2018 ◽  
pp. 1557
Author(s):  
I Made Putra Wirya Brata ◽  
Luh Gede Krisna Dewi
Keyword(s):  
Organizational Commitment ◽  
Sampling Method ◽  
Environmental Uncertainty ◽  
Test Results ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

ABSTRACT Agency theory suggests the existence of budget slack practices influenced by the authorization of the principal to the manager to participate in the budget formulation process (budgetary participation) is often misused. The purpose of this study is to obtain empirical evidence regarding the influence of budgetary participation and organizational commitment to budgetary slack with environmental uncertainty as a moderating variable. This research was conducted on all star hotels located in Denpasar city in 2017. The sampling method using purposive sampling. The number of samples of this study are 14 hotels. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the test results, it can be concluded that budgetary participation has a positive effect on budgetary gaps, organizational commitment negatively affect the budget gap, environmental uncertainties strengthen the relationship of budget participation against budget slack is rejected, environmental uncertainty weakens organizational commitment relationship to budget slack is accepted.              Keywords: Budget slack, Budgetary participation, Organizational commitment, Environmental Uncertainty

scholarly journals The Relationship of CSR Performance and Voluntary CSR Disclosure Extent in the German DAX Indices

2021 ◽  
Vol 13 (9) ◽  
pp. 4904
Author(s):  
Christian Danisch
Keyword(s):  
Environmental Performance ◽  
Voluntary Disclosure ◽  
Social Performance ◽  
Empirical Studies ◽  
Third Party ◽  
Environmental Disclosure ◽  
Csr Disclosure ◽  
Relationship Of ◽  
The Relationship ◽  
Social Disclosure

Empirical studies present mixed evidence on the relationship of CSR performance and CSR disclosure extent, thus spurring academic ambiguity as legitimacy- and voluntary disclosure theory provide competing explanations. By applying content analysis to 144 voluntary GRI reports of listed firms in Germany from 2015 to 2018, I construct environmental and social disclosure indices to capture the reports’ disclosure extents. The contents are extracted from the corresponding GRI content indices in order to mitigate potential coding errors. ESG scores are used as a third-party measure to proxy environmental and social performance. I propose that this approach could be more suitable to address the challenge within the literature concerning methodological heterogeneity. The results show a positive relationship of environmental performance and environmental disclosure, but no relationship of social performance and social disclosure. Hence, there is evidence for an at least partial performance driven reporting behavior as companies seem to signal their superior environmental performance via more extensive disclosure, as predicted by voluntary disclosure theory. This evidence supports the idea of tightening Directive 2014/95/EU.

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