scholarly journals PENGARUH ECO-EFFICIENCY, GREEN INOVATION DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI MODERASI

2021 ◽  
Vol 8 (2) ◽  
pp. 85
Author(s):  
Dading Damas ◽  
Rovila EL Maghviroh ◽  
Meidiyah Meidiyah
Keyword(s):  
Carbon Emissions ◽  
Environmental Performance ◽  
Firm Value ◽  
Carbon Emission ◽  
Sampling Method ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Green Innovation ◽  
Negative Effect ◽  
Positive Effect

<em><span lang="EN-US">The purpose of this study is to test, analyze and provide empirical evidence of the</span><span lang="EN-US">effect of eco-efficiency, green innovation, disclosure of carbon emissions on firm value. The sample in this study were manufacturing companies that were </span><span lang="IN">listed</span><span lang="EN-US"> and participated in the </span><span lang="IN">environmental</span><span lang="IN">p</span><span lang="EN-US">erformance </span><span lang="IN">r</span><span lang="EN-US">ating </span><span lang="IN">a</span><span lang="EN-US">ssessment (PROPER) program as an environmental performance issued by the Ministry of Environment in 2014-2019 with a sampling method using purposive sampling criteria that collected 25 companies with 144 observations. The data analysis method used multiple linear regression. The results show that eco-efficiency has a significant negative effect, green innovation has a significant positive effect and </span><span lang="IN">carbon emission disclosure</span><span lang="EN-US"> has a significant positive effect on firm value. Meanwhile, environmental performance can only strengthen the negative effect of eco-efficiency on firm value but can</span><span lang="EN-US">not moderate the effect of green innovation and disclosure of carbon emissions on firm value.</span></em>

scholarly journals PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DAN BIAYA AGENSI DENGAN TRANSPARANSI INFORMASI SEBAGAI VARIABEL PEMODERASI

2018 ◽  
Vol 16 (2) ◽  
pp. 89-102
Author(s):  
Theresa Dina Tarida ◽  
Andrian Budi Prasetyo
Keyword(s):  
Firm Value ◽  
Sampling Method ◽  
Tax Avoidance ◽  
Agency Cost ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Independent Variable ◽  
Positive Effect

  This study aims to examine the effect of tax avoidance as an independent variable to firm value and agency cost as dependent variable and transparency of information as moderating variable. The population in this study is the manufacturing companies in Indonesia that are listed on Bursa Efek Indonesia in the year 2016. Samples used in this study are 89 companies that are selected using the  purpovise sampling method. This study used multiple liniear regression to examine the hypothesis. The result of this study shows that tax avoidance has a significant negative effect to the firm value. Tax avoidance also has significant positive effect to the agency cost. Lastly, transparency of information succeed to moderate the effect of tax avoidance on firm value become positive effect.

scholarly journals THE EFFECT OF INTERNAL FACTORS ON CAPITAL STRUCTURE AND ITS IMPACT ON FIRM VALUE: EMPIRICAL EVIDENCE FROM THE FOOD AND BAVERAGES INDUSTRY LISTED ON INDONESIAN STOCK EXCHANGE 2013-2017

2020 ◽  
Vol 6 (7) ◽  
pp. 173-191
Author(s):  
M.Noor Salim ◽  
Rina Susilowati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

This research aims to analyze the effects of profitability (ROA), liquidity (CR), assets growth, and firm size towards capital structure (DER) and the impact on firm value (PBV).This research uses secondary data from yearly financial statement of food and baverages companies listed in Indonesian Stock Exchange for period 2013-2017. The research design uses descriptive quantitative research and causality. Sampling method uses purposive sampling method, with some predetermined criteria, the number of sample is 17 manufacturing companies. The analysis technique used is panel data regression. The research results shows that the profitability (ROA) and firm size partially have negative effect and not significant on capital structure (DER). The liquidity (CR) and assets growth partially have negative effect and significantly on capital structure (DER). Then the capital structure (DER) partially have positive effect but not significantly influences the firm value (PBV). The profitability (ROA) partially have positive effect and significant on firm value (PBV). The liquidity (CR) and assets growth partially have negative and significant effect on firm value (PBV), and firm size partially have negative and not significant effect on firm value (PBV). Simultaneously profitability (ROA), liquidity (CR), assets growth and firm size effect on capital structure (DER). On the other side, simultaneously profitability (ROA), liquidity (CR), assets growth and firm size have effect on firm value (PBV).

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 28 (1) ◽  
pp. 51-70
Author(s):  
Kristianus Ronaldo Jemani ◽  
Teguh Erawati
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect onfirm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 28 (1) ◽  
pp. 51-70
Author(s):  
Kristianus Ronaldo Jemani ◽  
Teguh Erawati
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect on firm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

scholarly journals Can Company Value In Intervening By Profitability And Capital Structure (Manufacturing Sector Evidance Listed on IDX 2012-2017)

2021 ◽  
Vol 2 (6) ◽  
pp. 2274-2289
Author(s):  
Fitria Haquei
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Total Sample ◽  
Sales Growth ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Company Growth ◽  
Positive Effect

This study aims to examine the effect of profitability mediation and capital structure on the effect of company growth on firm value. The study was conducted on manufacturing companies listing on the Indonesia Stock Exchange in 2012-2017 with a total sample of 17 companies. The research data was analyzed using causal step regression analysis and product of coefficient models with the help of the SPSS version 19.00 application. The results of testing the hypothesis obtained by sales growth is not significant to the value of the company. Sales growth has a negative effect on profitability. Profitability has a significant positive effect on firm value. The company's growth has a significant positive effect on capital structure. Capital structure has a significant negative effect on firm value. Profitability does not mediate the influence of company growth on firm value. Capital structure is able to mediate the influence of company growth on firm value.

scholarly journals ANALISIS PENGARUH KEBIJAKAN DIVIDEN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN AGENCY COST SEBAGAI VARIABEL INTERVENING PADA EMITEN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 19 (1) ◽  
pp. 49
Author(s):  
Iwan Kusuma Negara
Keyword(s):  
Path Analysis ◽  
Firm Value ◽  
Dividend Policy ◽  
Sampling Technique ◽  
Agency Cost ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect

This research examines the influence of dividend policy and leverage on firm value with agency cost as an intervening variable in manufacturing companies in the consumer goods industry sector listed at Indonesia Stock Exchange in the period of 2012-2016. The type of research used is associative research. Anumber of populationin this research are 42 firms. Sampling technique used purposive sampling, so selected 14 firms as research sample.Research variables consist of Dividend policy proxied byDividend Per Share (DPS), Leverage proxied byDebt to Equity Ratio (DER), Agency cost proxied by effectiveness, and firm value proxied byPrice to Book Value (PBV).Data analysis uses simple regression, path analysis, and Sobel test.The research resultindicates that dividend policy has a significant negative effect on Agency cost. Leverage has a negative significant effect on Agency cost. Dividend policy has a significant positive effect on firm value. Leverage has a significant positive effect on firm value. Agency cost has a significant negative effect on firm value. The test results using path analysis and sobel test show that Agency cost is able to mediate the influence of dividend policy on firm value. Nevertheless, Agency cost is unable to mediate the effect of leverage on firm value.   Keywords         :           Firm value, Dividend policy,Leverage, Agency cost, Intervening variable

scholarly journals GREEN STRATEGY MODERATE THE EFFECT OF CARBON EMISSION DISCLOSURE AND ENVIRONMENTAL PERFORMANCE ON FIRM VALUE

2021 ◽  
Vol 3 (2) ◽  
pp. 133
Author(s):  
Sistya Rachmawati
Keyword(s):  
Carbon Emissions ◽  
Environmental Performance ◽  
Firm Value ◽  
Quantitative Research ◽  
Carbon Emission ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Green Strategy

The purpose of this study is to examine and analyze: (1) The effect of disclosure of carbon emissions and environmental performance on firm value. (2) Effect of green strategy on firm value (3) Green strategy Moderates the effect of disclosure of carbon emissions and environmental performance on firm value. Quantitative research uses secondary data taken by purposive sampling from annual reports and sustainable reports of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The data is processed by panel regression. The conclusion of this study (1) Disclosure of carbon emissions has no effect on firm value. (2) Environmental performance and green strategy have a significant positive effect on firm value. (3) The green strategy strengthens the effect of carbon emission disclosure on firm value. (4) The green strategy is not proven to strengthen environmental performance on company value. So, the green strategy only acts as a predictor or independent variable.

scholarly journals Profitabilitas, Kecukupan Modal, Leverage dan Nilai Perusahaan dengan Pengungkapan Islamic Social Reporting sebagai Variabel Moderating

2021 ◽  
Vol 31 (11) ◽  
pp. 2677
Author(s):  
Septi Tunjungsari ◽  
Nafis Irkhami
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Research Data ◽  
Capital Adequacy ◽  
Social Reporting ◽  
Significant Positive Effect ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study was to determine the effect of profitability, capital adequacy, and leverage on firm value with Islamic Social Reporting (ISR) as a moderating variable. The population of this research data is BUS in Indonesia for the period 2014-2019. The sampling method is purposive sampling, which uses several criteria so that there are 11 BUS as the research sample. The data were processed using multiple linear regression with the help of Eviews 10. The results showed that ROA had a significant positive effect on firm value, while ROE had a significant negative effect on firm value. CAR and leverage have no significant effect on firm value. ISR is not able to moderate CAR and leverage to firm value, while ROA and ROE are able to moderate ISR to firm value.  Keywords: Profitability; ROA; ROE; CAR; Leverage; ISR.

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 FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI DI UKM WIG KABUPATEN PURBALINGGA

2020 ◽  
Vol 16 (2) ◽  
pp. 143-170
Author(s):  
Aditya Rahmawan ◽  
Eliada Herwiyanti ◽  
Siti Maghfiroh
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Accounting Information ◽  
Educational Background ◽  
Significant Positive Effect ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Positive Effect ◽  
Education Business

This study aimed to examine the factors that influence the use of accounting information in SMEs. The object of research is Wig UKM in Purbalingga Regency. From this research, it can be seen how education, business scale, business age, and accounting knowledge of the use of UKM Wig accounting information in Purbalingga. The number of respondents involved in this study was 82 people. Sampling using a purposive sampling method. Based on the results of research and data analysis using SPSS it was found that: (1) educational background did not have a significant negative effect on the use of accounting information, (2) the business scale had no significant positive effect on the use of accounting information, (3) the age of the business had no significant negative effect on the use of accounting information, and (4) accounting knowledge has a significant positive effect on the use of accounting information.

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