scholarly journals PERAN MEDIASI PENGUNGKAPAN LINGKUNGAN PADA PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 14 (1) ◽  
pp. 77-101
Author(s):  
Fransiskus Eduardus DAROMES
Keyword(s):  
Environmental Performance ◽  
Analytical Methods ◽  
Firm Value ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Statistical Test ◽  
Environmental Disclosure ◽  
Sustainability Report

The purpose of this study is to examine the effect of environmental performance on firm value both directly and through environmental disclosure. Population used is the whole company listed in Indonesia Stock Exchange period 2014-2018. Number of samples are 10 firms each year, were selected by purposive sampling method and using secondary data, i.e. the annual report, PROPER and sustainability report. The analytical methods used are path analysis and hypotesis mediation analysed by using sobel test. Statistical test shows that environmental performance has positive and significant effect on environmental disclosure. Environmental performance and environmental disclosure have positive and significant effect on firm value. This research also shows environmental disclosure mediates the effect of environmental performance on firm value

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

ANALISIS PENGARUH KINERJA LINGKUNGAN DAN PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 17 (2) ◽  
pp. 110
Author(s):  
Muhammad Farizal Gigih Putra Pratama ◽  
Indah Purnamawati ◽  
Yosefa Sayekti
Keyword(s):  
Environmental Performance ◽  
Firm Value ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Significance Level

This study aims to test and analyze environmental performance and sustainability reporting disclosures in manufacturing companies listed on the Indonesia Stock Exchange. This study also aims to determine the effect of environmental performance and sustainability reporting disclosure on firm value. This research uses quantitative research using purposive sampling method. The analytical method used is multiple linear regression with a significance level of 5%. This research was conducted by selecting research data in accordance with the criteria of a sample of 17 manufacturing companies. The data used are secondary data, namely data obtained indirectly from original sources but through internet intermediary media in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange and references in the form of supporting books that relate to research. Keywords: Environmental Performance, Firm Value, Sustainability Reporting, Firm Value

scholarly journals Pengungkapan Sustainability Report dan Nilai Perusahan: Studi Empiris di Indonesia dan Singapura

2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Tedy Kurniawan ◽  
Hafiez Sofyani ◽  
Evi Rahmawati
Keyword(s):  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Negative Influence ◽  
Positive Influence ◽  
Point Of View ◽  
The Social ◽  
Sustainability Report ◽  
Research Show

The categories of sustainability report disclosure consist of economic, environment, and social. This research aims to examine the influence of each categories of sustainability report disclosure on firm value. This research use secondary data from all companies that listed on Indonesia Stock Exchange and Singapore Stock Exchange in 2014-2016. There are 116 samples that obtained from purposive sampling method. The results of this research show that only economic category of sustainability report has positive influence on firm value in Indonesia and Singapore. The environment category of sustainability report has negative influence on firm value, while the social category doesn’t have influence on firm value. The result of this research indicate that sustainability report disclosure which reported appropriately with choosen standard, especially in economic category will be useful to increase firm value in the point of view of investors. Keywords: sustainability report, GRI-G4, firm value

scholarly journals Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, Dan Kinerja Lingkungan Terhadap Environmental Disclosure

2021 ◽  
Vol 4 (2) ◽  
pp. 787-800
Author(s):  
Agus Maulana ◽  
Eva Theresna Ruchjana ◽  
Dian Hakip Nurdiansyah
Keyword(s):  
Data Analysis ◽  
Environmental Performance ◽  
Annual Report ◽  
Secondary Data ◽  
Negative Influence ◽  
Statistical Test ◽  
Quantitative Approach ◽  
Coefficient Of Determination ◽  
Company Size ◽  
Environmental Disclosure

The background of this study is intend to identify, analyse, and describe the effect of size company, profitability, leverage, and environmental performance on environmental disclosure. The data on this uses a descriptive verificate research with a quantitative approach. In this study, used researches purposive sampling to determine the samples. This research using the secondary data taken from annual report that is published by companies sample. While in the process of data analysis in this research using SPSS 26 software consisting of classical assumption test (normalitas test, autocorrelation test, heteroskedastisity test and multicolinearity test) double regresilinear analysis, hypotesis test (t statictical test and F statistical test) and coefficient of determination test. The result of reseach is profitability has a negative influence on environmental disclosure. As for the size company, leverage, and environmental performance have no influence on environmental disclosure. Keywords: Company Size, Profitability, Leverage, Environmental Performance, Environmental Disclosure.

scholarly journals Factors Influencing Environmental Disclosure in Consumer Goods Industry and Mining Companies

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Adelia Puspita Purwanto ◽  
Paskah Ika Nugroho
Keyword(s):  
Firm Size ◽  
Consumer Goods ◽  
Environmental Performance ◽  
Annual Report ◽  
Stock Exchange ◽  
Statistical Tests ◽  
Environmental Disclosure ◽  
Mining Companies ◽  
Consumer Goods Industry ◽  
Sustainability Report

This study evaluates the influence of environmental performance, profitability, firm size, and leverage on environmental disclosure. This research is replicated from Dewi and Yasa’s research on 2017, with some modifications. The population collected from the annual report and/or sustainability report of consumer goods industry and mining companies listed in Indonesia Stock Exchange (IDX) and PROPER or Program Penilaian Peringkat Kinerja Perusahaan in 2017 until 2018. The technique of take the sample was purposive sampling and the total of 56 data was being the samples in this study. The result of the statistical tests prove that profitability and firm size have positively associate and influence to environmental disclosure. Meanwhile, environmental performance and leverage were insignificantly influence to environmental disclosure. This research also found that some of the companies that being tested still have less awareness in exposing their environmental disclosure.

scholarly journals The Effects of Financial and Environmental Performances on Firm Value with Environmental Disclosure as an Intervening Variable

2020 ◽  
Vol 12 (2) ◽  
pp. 90-99
Author(s):  
Theresia Coline Sari Rinsman ◽  
Andrian Budi Prasetyo
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Firm Value ◽  
Stock Price ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Secondary Data ◽  
Environmental Disclosure

This study aims to analyze the effects of financial performance and environmental performance to firm value with environmental disclosure as an intervening variable. Financial performance which measured by Ratio On Sales (ROS) and environmental performance which measured by PROPER ranking act as independent variables and firm value which measured by stock price acts as dependent variable also environmental disclosure which measured by GRI Standards as an intervening variable. This study uses secondary data and selects the sample used purposive sampling method. The samples consist of non financial companies listed in the Indonesia Stock Exchange (IDX), participated in the PROPER (Program Penilaian Peringkat Kinerja Perusahaan / Performance Rating Assestment Program on Environment Management) and published both annual report and sustainability report for 2017-2018. Partial Least Squares technique is chosen for the study statistic analysis. Results from this research show that financial performance has a negative impact on environmental disclosure, environmental performance has a significant positive impact on environmental disclosure and environmental disclosure does not affect the firm value. Next, the environmental disclosure is not able to intervene the effects of financial performance and environmental performance on firm value. The implications of this research are prove that the environmental aspects of information disclosed by the company have not been an important assessment for investors in viewing the performance of a company and also suggest investors to consider the company's environmental disclosure in making investment decisions because it contain an important aspect of corporate sustainability.

scholarly journals PENGARUH ENVIRONMENTAL PERFORMANCE DAN KOMPOSISI DEWAN KOMISARIS TERHADAP ENVIRONMENTAL DISCLOSURE

2016 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
Muhammad Ahada ◽  
Unggul Purwohendi ◽  
Yunika Murdayanti
Keyword(s):  
Significant Influence ◽  
Environmental Performance ◽  
Annual Report ◽  
Secondary Data ◽  
Sampling Technique ◽  
Board Composition ◽  
Analysis Method ◽  
Environmental Disclosure ◽  
Independent Variables ◽  
Sustainability Report

This study aims to examine the influence of Environmental Performance and Board Composition on Environmental Disclosure. This study used two independent variables and the dependent variable, Environmental Performance and Board Composition as independent variables, and Environmental Disclosure as the dependent variable. Environmental Performance is measured by using level of PROPER, Board Composition is calculated by proportion of independen commisioner, and Environmental Disclosure is measured by using environmental disclosure GRI G3.  This study using secondary data, by using PROPER report and the annual report and also sustainability report that including the environmental information. Samples of this study consist of 24 company who join in PROPER and listed in Bursa Efek Indonesia during the period of 2011-2013.The data obtained by purposive sampling technique and using regression analysis method. Result from the model shows that: 1) Environmental Performance have a significant influence to Environmental Disclosure; 2) Board Composition have no significant influence to Environmental Disclosure 3) Simultaneus test, show that Environmental Performance and Board Composition have a significant influence to Environmental Disclosure.   Keywords: Environmental Performance, Board of Commisioners Composition, Environmental Disclosure

scholarly journals Joint impact of Philanthropy and Corporate Reputation on Firm Value

2020 ◽  
Vol 12 (1) ◽  
pp. 1-13
Author(s):  
Fransiskus Eduardus Daromes ◽  
Stevi Revigi Gunawan
Keyword(s):  
Corporate Reputation ◽  
Firm Value ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Report ◽  
Good Relationship ◽  
Company Reputation ◽  
Sustainability Report

This study investigates the effect of philanthropy on firm value with company reputation as a moderating variable. The population used in this study are all non-financial companies listed on the Indonesian Stock Exchange during (IDX) 2015 - 2017. Total samples are 38 companies for the 3 years selected by purposive sampling. This study uses secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each company’s official website. The results of the analysis show that the effect of philanthropy on firm valuehas a non-significant effect. The findings also indicate that corporate reputation is able to moderate the influence of philanthropy on firm value. This finding implies that the role of corporate reputation is very important for the survival of the company.  The good relationship between the company and their stakeholders, especially the community through philanthropic activities will increase the firm value and corporate reputation.

scholarly journals Financial Performance in Indonesian Companies: The Role of Environmental Performance and Environmental Disclosure

2020 ◽  
Vol 12 (2(J)) ◽  
pp. 27-33
Author(s):  
Noegrahini Lastiningsih ◽  
Khoirul Aswar ◽  
Ermawati .
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Analysis Method ◽  
Data Types ◽  
Environmental Disclosure

The aim of this study is to acquire empirical evidence that environmental performance and environmental disclosure has an influence on financial performance. The key differentiation between this study and previous studies is the use of different variables and measurement methods. The hypothesis of this study is based on stakeholder theory and legitimation theory. The purposive sampling method was used to collect data from manufacture companies listed in the Indonesian Stock Exchange and the PROPER 2016-2018 program. Instruments for classic assumptions have been tested. Afterwards, multiple linear regression is used as the analysis method, and secondary data types with the use of documentation methods. The outcome of this study shows that environmental performance and environmental disclosure has a significantly positive influence towards financial performance.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015)

2018 ◽  
Vol 1 (1) ◽  
pp. 25-34 ◽  
Author(s):  
Ilham Nuryana Fatchan ◽  
Rina Trisnawati
Keyword(s):  
Corporate Governance ◽  
Capital Market ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Corporate Value ◽  
Good Corporate Governance ◽  
Multiple Regression Method ◽  
Sustainability Report

This study aims to investigate the influence of corporate governance and sustainability report on firm value of all companies listed in the Indonesia Stock Exchange. The data is secondary data which is obtained from the website  www.ncsr-id.org, Indonesia Capital Market Directory (ICMD), and each website owned companies. The sample is companies that member of Indonesia Sustainability Report Award on the Indonesia Stock Exchange during 2014-2015. The sample was selected by purposive sampling method and obtained the 34 companies. Data analysis was performed with multiple regression method. The results show that sustainability report has a significantly influence on firm value, good corporate governance hasn’t a significantly influence on firm value and corporate governance as a moderating variable is not significantly influence on sustainability report and corporate value

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