scholarly journals PERAN DEWAN WANITA PADA PENGUNGKAPAN ANTI PENYUAPAN DAN KINERJA KEUANGAN DI PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI

2021 ◽  
Vol 8 (1) ◽  
pp. 45
Author(s):  
Yani Zulvina
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Mining Sector ◽  
Analysis Techniques ◽  
Observation Units ◽  
The Relationship

<p><em>This study aimed to examine the effect of Anti-Bribery Disclosure on Financial Performance and</em><em> also</em><em> to examine the role of the Women </em><em>Board</em><em> on Anti-Bribery Disclosure and Financial Performance where the Women</em><em> Board</em><em> </em><em>i</em><em>s a moderating variable. This research </em><em>was</em><em> a quantitative research using 101 observation units from Mining Sector Companies listed on the Indonesia Stock Exchange during 2017-2019. This study use</em><em>d </em><em>regression analysis techniques that </em><em>were</em><em> processed using the STATA </em><em>version 14 </em><em>application. The results showed that the Anti-Bribery Disclosure had no significant effect on financial performance as measured by ROA. The results also show</em><em>ed</em><em> that the Women</em><em> Board </em><em>does not significantly moderate the relationship between Anti-Bribery Disclosure and Financial Performance. This research contributes to an increase in the assessment of company management that focuses on the gender of the company board and its role in achieving integrity and transparency of corporate activities in order to improve corporate sustainability.</em><em></em></p>

Financially Qualified Audit Committee Member and Corporate Sustainability: Evidence from Emerging Economy

2018 ◽  
Author(s):  
Ashfaque Banbhan ◽  
Xinsheng Cheng ◽  
Nizam Ud Din
Keyword(s):  
Financial Performance ◽  
Audit Committee ◽  
Positive Relationship ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Committee Member ◽  
Positive Relation ◽  
Accrual Quality ◽  
The Impact ◽  
The Relationship

This paper examines the relationship between financial qualification of the audit committee (AC) chairman on corporate sustainability (CS) in developing the economy of Pakistan, which has a weak corporate environment. In a sample of companies listed on Pakistan Stock exchange (PSX) during 2010-2014. Empirical results of 1020 firm-year observations indicate that the presence of financially qualified AC chairman has a positive relationship with firm&rsquo;s accrual quality. The results found that accounting qualification of AC chairman has significant positive relation with CS performance. Furthermore, the study found that powerful CEO is also not able to influence CS in the presence of accounting qualified AC chairman, but this result is not present if AC chairman is non-accounting qualified. This study extends the literature on the impact of accounting qualification of AC members and CS and offers some significant understanding into efficient corporate practices to achieve sustainability goals. This study suggests the presence of accounting qualified member in AC which results in effective monitoring for the increased financial performance of the organization.

scholarly journals The role of ISR disclosure as moderator the relationship between profitability and leverage towards corporate value

2019 ◽  
Vol 1 (2) ◽  
pp. 58-66
Author(s):  
Reni Susanti ◽  
Imanda Firmantyas Putri Pertiwi
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Firm Value ◽  
Quantitative Research ◽  
Sampling Method ◽  
Secondary Data ◽  
Corporate Value ◽  
Purposive Sampling ◽  
The Relationship

The purpose of this research is to find out the role of ISR disclosure as a moderator of the relationship between profitability and leverage on firm value in companies listed in JII for the 2014-2018 period. This research uses quantitative research using Moderated Regression Analysis (MRA). This study uses secondary data in the form of panel data on companies registered in JII for the 2014-2018 period. The populations in this study are all companies registered in JII during the 2014-2018 period. The sampling method is carried out by purposive sampling by using several criteria to obtain 15 companies used as research samples. The results of this study indicate that profitability and leverage affect the value of the company. The results of the Moderated Regression Analysis (MRA) analysis show that disclosure of the ISR is able to moderate the relationship between profitability and firm value but towards the negative. However, ISR disclosure is not able to moderate the relationship between leverage and firm value.

scholarly journals Dewan Komisaris Independen dan Komite Audit sebagai Faktor yang Menentukan Kinerja Keuangan Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

JURNAL PUNDI ◽  
2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Aminar Sutra Dewi ◽  
Ronal Trio Fernando
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Audit Committees ◽  
Analysis Method ◽  
Financial Reports

The purpose of this study is to discover the role of independent commissioners and audit committees to improve financial performance both simultaneously and in part. The paper objects used were all companies listed on the Indonesia Stock Exchange from 2013 to 2017, using a purposive sampling technique. Data on the company's annual financial statements and annual financial reports are obtained from the official website of the IDX. This paper was added in the study. The data analysis method used in this update is regression analysis in the data panel. This study uses the transition from Good Corporate Gorvernance, an independent board of commissioners and an audit board as an audit measure in this study. The results showed that the simultaneous independent board of commissioners had a significant effect on financial performance (ROA, ROE). The audit committee has a negative and not significant effect on financial performance (ROA, ROE).

scholarly journals Empirical Analysis of Corporate Sustainability Performance: Linkage of Japanese Firms' Environmental and Economic Performance

2017 ◽  
Vol 3 (2) ◽  
Author(s):  
K. Gnanaweera ◽  
N. Kunori
Keyword(s):  
Financial Performance ◽  
Observational Data ◽  
Firm Size ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Japanese Firms ◽  
Tokyo Stock Exchange ◽  
The Impact ◽  
The Relationship

The linkage between Corporate Environmental Performance (CEP) and Corporate Financial Performance (CFP) has been a long-standing debate since all previous efforts achieved inconsistent results. The current study therefore attempts to present the relationship between corporations’ environmental and financial performance to explore the notion of Corporate Social Responsibility (CSR) in a developed nation. This case derives empirical observational data from corporate sustainability reports and integrated annual reports of Japanese firms. The sample is comprised of observational data of a total of 85 Japanese corporations from 2008 to 2014. The selected firms are listed on the Tokyo Stock Exchange in the first section of the market division and are categorized under various industrial sectors. The effort of the current study has revealed that corporate environmental measurements have different effects on financial performance. The evidence was less strong in evaluating the impact level of all variables except firm size (total assets). Three hypotheses (H1, H2, and H3) were developed for further evaluation of the effect of financial indicators on environmental performance. H1 was accepted since environmental performance has a significant impact on firm size. However, the rejected H2 and H3 state that environmental performance has no significant impact on financial leverage and profitability, due to the weak relationship or insignificant outcome, i.e. in the profitability measurement, only Return on Sales (ROS) showed positive correlation between particular CEP variables, but the coefficient of determination (R2 value) does not support the ROS contribution for every model in the study. The other two profitability ratios (return on assets and return on equity) have less contribution. Both the relationship between environmental performance and financial performance according to R2 values and the relationship between CEP and CFP are broad spectrums that yet to be explored.KeywordsCorporate, Environmental, Financial, Sustainability, Tokyo Stock Exchange

scholarly journals The Influence of Environmental and Social Performance towards Cumulative Abnormal Returnon Listed Companies in Indonesia Stock Exchange

2018 ◽  
Vol 3 (1) ◽  
pp. 21
Author(s):  
Lilis Nur Indahsari ◽  
Purweni Widhianningrum
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Abnormal Return ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Social Performance ◽  
Listed Companies ◽  
Sampling Techniques ◽  
Cumulative Abnormal Return ◽  
Analysis Techniques

<span lang="EN-US">This research aims to determine the influence of environmental and social performance against the cumulative abnormal return on listed companies in Indonesia stock exchange. The type of this research is quantitative research. The population in this research are all listed companies in Indonesia stock exchange during the period of the year 2012-2015. Sampling techniques in this research using the technique of purposive sampling, so that obtained the number of samples as much as 11 companies. Data analysis techniques in this study using multiple regression analysis. The results of this research showed that the  environment and social performance have significant impact on the cumulative abnormal return. This indicates that investors are more concerned about social performance because it’s related to the welfare of the community especially employees.</span>

scholarly journals Effect of CAR, NPL, and BOPO on NIM with ROE as a moderating variable

2021 ◽  
Vol 8 (3) ◽  
Author(s):  
I Wayan Dedik Widana ◽  
Gerianta Wirawan Yasa ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Techniques ◽  
Negative Effect ◽  
Period Data ◽  
Positive Effect

This study aims to obtain empirical evidence about the effect of CAR, NPL and BOPO on NIM and examine the role of ROE in moderating the effect of CAR, NPL, and BOPO on NIM. This study uses purposive sampling method. The data used is secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange in the 2015-2019 period. Data analysis techniques using moderated regression analysis (MRA) test. The result of the analysis shows that CAR has a positive effect on NIM. NPL and BOPO has a negative effect on NIM. The moderating variable ROE strengthens the effect of CAR on NIM but weakens the effect of NPL and BOPO on NIM.

scholarly journals PENGARUH FIRM SIZE, CURRENT RATIO, PROFITABILITAS, DAN HUTANG HARGA SAHAM DENGAN DEVIDEN SEBAGAI MODERATING VARIABEL

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Siti Khuswatun Khasanah
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Target Population ◽  
Research Approach ◽  
Analysis Model ◽  
Current Ratio ◽  
Analysis Techniques ◽  
Manufacture Sector

<p><em>The purpose of this study is to get a picture of the DPR moderating both partially and simultant on the Effect of DER, ROA, Firm Size on PER. The research approach used is a quantitative research approach. This type of research is documentation research while the nature of research is quantitative correlative. The target population of the study is the Manufacture Sector Sub Sector Consumer Goods Company in the Indonesia Stock Exchange, which amounted to 38 (thirty eight) issuers. While the sampling collection technique is a non-probability-purposive sampling so that the number of sample research targets is four issuers. The data analysis techniques applied include: 1. Descriptive Statistic Analysis; 2. Partial Regression Analysis; 3. Multiple Regression Analysis; and 4. Moderate Regression Analysis Model. the results of hypothesis testing through the t test, show that partially. DPR is able to moderate the influence of DER, ROA, Firm Size on PER. Whereas from the F test shows that simultant, the DPR is able to moderate the Effect of DER, ROA and Firm Size on PER. In this case, DER is a dominant and significant dominant predictor of PER.</em></p><p><em> </em></p><em>Keyword: Dividend Payout Ratio, Price Earning Ratio.</em>

scholarly journals Pengaruh Rasio Keuangan Terhadap Harga Saham Syariah Dengan Earning Per Share Sebagai Variabel Moderating

2021 ◽  
Vol 7 (2) ◽  
Author(s):  
Muhammad Yusuf ◽  
Jefriyanto Jefriyanto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Stock Prices ◽  
Total Population ◽  
Stock Exchange ◽  
Secondary Data ◽  
Analysis Techniques ◽  
Independent Variable ◽  
The Relationship ◽  
Interaction Test

This research is using secondary data obtained from the official website of IDX and Investing. Total population in this study are all JII members companies from 2016-2018 and the number of samples in this study are 18 companies that are members of the Indonesia Stock Exchange, especially in the Jakarta Islamic Index from 2016-2018. Data analysis techniques used in this study are the classic assumption test and the Moderated Regression Analysis (MRA) analysis test or commonly called the interaction test. Based on the results of the research conducted obtained the results of variables that have partial significant effect are DER, DPR, ROA, PBV while other variables such as PER, CR, NPM and DYR has no effect on sharia stock prices. Then for the moderation variable (Earning Per Share) proved able to moderate each independent variable and this moderating variable can strengthen the relationship between the independent variable (X) to the dependent (Y).

scholarly journals THE INFLUENCE OF RELIGIOSITY TOWARD OF THE MUSLIM'S HAPPINESS WITH THE BEHAVIOR OF ZAKAT, INFAQ AND ALMS AS MODERATING VARIABLES

2018 ◽  
Author(s):  
anton priyo nugroho
Keyword(s):  
Regression Analysis ◽  
Research Design ◽  
Quantitative Research ◽  
Positive Relationship ◽  
Moderating Variables ◽  
Analysis Techniques ◽  
The World ◽  
Relationship Of ◽  
The Relationship

The behavior of zakat, infaq, and alms is very important for a person to get Muslim the truehappiness that is the happiness of the world and the hereafter. Religiosity is one of the factorsthat affect the happiness of a muslim. But the happiness it brings should be accompanied by thebehavior of the zakah, infaq, and alms. This research aims to know the influence of religiosityagainst the muslim's happiness and to find out whether the behavior of the zakat, infak and almsto moderate the relationship between religiosity with muslim‘s happiness.This research includedin this type of research quantitative research design with causality and using paradigms ofpositivistic method. The population in this research is muzakki and sampling using a purposivesampling that is as much as 100 respondents muzakki in LAZ Dompet Dhuafa Yogyakarta. Dataanalysis using regression analysis techniques Weight Least Squares.The results of this researchshow that religiosity effect significantly to the muslim's happiness. The behavior of the zakat,infaq, and alms was able to moderate positive relationship of religiosity with happiness muslim.

scholarly journals Pengaruh Efisiensi, Efektivitas, Dan Leverage Terhadap Kinerja Keuangan Perusahaan Publik Bisnis Ritel

2021 ◽  
Vol 3 (3) ◽  
pp. 591
Author(s):  
Anathania Lendrawati ◽  
Maswar Abdi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Operational Efficiency ◽  
Analysis Techniques ◽  
Marketing Effectiveness ◽  
Retail Business

The purpose of this study was to determine how the effect of operational efficiency, marketing effectiveness, and financial leverage on the financial performance of a public retail business. The population in this study are retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. This study uses multiple linear regression analysis techniques using Eviews 11 software. The results of this study indicate that (1) operational efficiency has a negative and significant effect on financial performance, (2) marketing effectiveness has a positive and significant effect on financial performance, (3)leverage finance has a negative and significant effect on financial performance.Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh efisiensi operasional, efektivitas pemasaran, dan leverage keuangan terhadap kinerja keuangan perusahaan publik bisnis ritel. Populasi dalam penelitian ini adalah perusahaan sub sektor ritel yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2016-2020. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan menggunakan software Eviews 11. Hasil dari penelitian ini menunjukan bahwa (1) Efisiensi operasional berpengaruh negatif dan signifikan terhadap kinerja keuangan, (2) Efektivitas pemasaran berpengaruh positif dan signifikan terhadap kinerja keuangan, (3) Leverage keuangan berpengaruh negatif dan signifikan terhadap kinerja keuangan.

Sign in / Sign up

Export Citation Format

Share Document