scholarly journals EFFECT OF ENVIRONMENTAL PERFORMANCE AND BOARD OF COMMISSIONERS ON ENVIRONMENTAL DISCLOSURES

2021 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Erlangga Suryarahman ◽  
Huda Trihatmoko
Keyword(s):  
Regression Analysis ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The Other ◽  
Environmental Disclosure ◽  
Board Size ◽  
Mining Companies ◽  
Environmental Disclosures

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to obtain empirical evidence about the influence of environmental performance, board size of commissioners, independent commissioners, and the board of commissioners meetings on environmental disclosure. The sample of this study was 81 mining companies participating in PROPER which were listed on the Indonesia Stock Exchange during the 2014-2018 period. Environmental disclosure was assessed with GRI-4 guidelines and data were analyzed using multiple linear regression analysis. The results of this study indicate that environmental performance and independent commissioners have no effect on environmental disclosure, on the other hand, the board size of commissioners and the board of commissioners meeting have an effect on environmental disclosure.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p>Penelitian ini bertujuan untuk memperoleh bukti secara empiris mengenai pengaruh kinerja lingkungan, ukuran dewan komisaris, komisaris independen dan rapat dewan komisaris terhadap pengungkapan lingkungan. Sampel penelitian ini sebanyak 81 perusahaan pertambangan peserta PROPER yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018. Pengungkapan lingkungan dinilai dengan pedoman GRI-4 dan data dianalisis menggunakan analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa kinerja lingkungan dan komisaris independen tidak berpengaruh terhadap pengungkapan lingkungan, disisi lain ukuran dewan komisaris dan rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan.</p>

scholarly journals The Effect of Environmental Disclosure and Performance on Profitability in the Companies Listed on the Stock Exchange of Thailand (SET)

2021 ◽  
Vol 19 (1) ◽  
pp. 66-72
Author(s):  
Indah Fajarini Sri Wahyuningrum ◽  
Muhammad Ihlashul Amal ◽  
Suci Sularsih
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Iso 14001 ◽  
Company Size ◽  
Analysis Tool ◽  
Environmental Disclosure ◽  
Time Period ◽  
One Year

The main objective of this study is to determine the empirical evidence of the effect of environmental disclosure, environmental performance, company age, and company size on profitability. The purposive sampling method was used to determine the sample of companies and obtained 85 companies from a total population of 100 large companies listed on the Thailand Stock Exchange (SET) in 2018. The data analysis technique used was multiple linear regression analysis using analysis tool IBM SPSS Statistics version 26. The results of this study prove that environmental disclosure has a significant positive effect on profitability. Environmental performance and company size have a significant negative effect on profitability. On the other hand, company age is not proven to have a significant effect on profitability. Based on the research results, it can be concluded that more extensive environmental disclosure is able to increase the achievement of profitability. However, company age is not a factor affecting profitability. Meanwhile, company size and environmental performance as measured by total assets and the existence of ISO 14001 certifications are proven to reduce the level of company profitability. This study also has several limitations, including the time period which is limited to only one time period, namely 2018. It is expected that further studies can expand the time period by more than one year. This is since using a time period of more than one year can illustrate the effect of environmental disclosure and environmental performance, company age and company size on the profitability achieved by the companies.  In addition, it is expected that the results of this study can provide input to companies to be more concerned regarding company performance activities, especially on the environment because there are still many companies that have low levels of environmental disclosure even though environmental disclosure in Thailand is still voluntary.

scholarly journals The Effect of Environmental Performance, Firm Size, and Profi tability on Environmental Disclosure

2019 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Jane Adriana ◽  
Nurul Hasanah Uswati Dewi
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Research Use ◽  
Environmental Disclosure ◽  
Final Sample ◽  
Outlier Data ◽  
Positive Effect

These studies aims to examine and analyze the effect of environmental performance, fi rm size, and profi tability on environmental disclosure in mining companies, participating in PROPER Program and are listed on the Indonesia Stock Exchange (IDX) period 2012-2015. This study is an explanatory study using quantitative approach. The sample consists of 52 respondents from 13 companies x 4 (period 2012-2015). There were 4 outlier data obtained, therefore the final sample used is 48 selected using a purposive sampling technique. The data were analyzed using a classical assumption test and multiple linear regression analysis. The results show that environmental performance and fi rm size have positive effect on environmental disclosure, while profi tability has no effect on environmental disclosure. This study has limitations on the number of samples, because there are still many companies that have not participated in the PROPER program. It can be implied that this study illustrates that the companies to be more concerned about the environment. Therefore, it is recommended that further research use more research samples.

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE

2021 ◽  
Vol 26 (1) ◽  
pp. 1-11
Author(s):  
Desi Rahmawati ◽  
Dhiona Ayu Nani
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Debt Level ◽  
Mining Companies

This study aims to analyze the effect of profitability, firm size, and debt level on tax avoidance. The sample in this study are mining companies listed on the Indonesia Stock Exchange during the 2016-2019 period. The sample in this study using purposive sampling method obtained a sample of 23 mining companies. Tests in this study using SPSS (Statistical Product and Service Solution) analysis tools and data analysis in this study using multiple linear regression analysis. The results of this study indicate that the profitability variable is negative on tax avoidance, company size has no effect on tax avoidance, while the level of debt has a negative and significant effect on tax avoidance. The variables of profitability, firm size, and debt level together have a significant effect on tax avoidance. Keywords: tax avoidance, profitability, firm size, debt level.

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 ANALISIS PENGARUH UKURAN PERUSAHAAN, LABA/RUGI PERUSAHAAN, UKURAN KAP, SOLVABILITAS, DAN OPINI AUDIT TERHADAP AUDIT DELAY

2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Novi Sonia ◽  
Lilik Sri Hariani ◽  
Ati Retna Sari
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Test Results ◽  
Audit Opinion ◽  
Mining Companies

This study aims to determine and analyze the influence of company size, company profit / loss, KAP size, solvency and audit opinion on audit delay on mining companies listed on the Indonesia Stock Exchange in 2015-2017. Samples were taken using a purposive sampling technique totaling 40 companies. Testing of this study uses a classic assumption test and multiple linear regression analysis. The results of this study indicate that the size of the company profit / loss company, KAP size, solvency, and audit opinion simultaneously affect the audit delay . The size of the company affects the audit delay. Profit / loss affects the audit delay company. KAP size does not affect audit delay. Solvency does not affect audit delay. And audit opinion has no effect on audit delay. The R2 test results state that the variables in this study have a 40.2% influence on audit delay. Other recommended variables that can affect audit delay are profitability, company age, liquidity, and auditor turnover.

scholarly journals Pengaruh Laba per Saham, Rasio Hutang dan Pengembalian atas Aset (ROA) terhadap Harga Saham

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 21
Author(s):  
Jocelyn Govia ◽  
Venita Ozty Susan Dayani ◽  
Mohd. Nawi Purba ◽  
Enggolit Ramayanti ◽  
Michael Tanoto ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Stock Price ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Method ◽  
Return On Assets ◽  
Mining Companies ◽  
Partial Analysis ◽  
Equity Ratio

 The purpose of this research is to examine the influence of earning per share, debt to equity ratio, and return on assets (ROA) to stock price. This research was conducted on mining companies listed in Indonesia Stock Exchange period 2012-2017. The analysis method used is multiple linear regression analysis, F test and T test. The analysis result of this research shows that stock price is influenced simultaneously by earning per share, debt to equity ratio, and return on assets (ROA). Meanwhile, the partial analysis shows that earning per share influences significantly on stock price, debt to equity ratio influences but insignificantly on stock price, and return on assets (ROA) doesn’t influence but is significant on the stock price.

scholarly journals ANALISIS PENGARUH KINERJA LINGKUNGAN, MANAJEMEN LABA, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN LINGKUNGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2016 ◽  
Vol 9 (2) ◽  
pp. 147-171
Author(s):  
Melvin Julianto ◽  
Julianti Sjarief
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Environmental Disclosure ◽  
Discretionary Accrual ◽  
The Relationship

The purpose of this study is to analyze the effect of environmental performance, earnings management, firm size, and profitability to environmental disclosure. This study uses descriptive analysis and multiple linear regression analysis to examine the relationship between independent and dependent variable on 42 manufacuture companies listed in Indonesia Stock Exchange period 2011-2013. Environmental performance is measured using PROPER; earnings management is measured using discretionary accrual model Kothari et al. (2005); firm size measured using Log10 of total assets; profitability is measured using ratio of profit margin; environmental disclosure measured using  Patten (2002) environmental disclosure item. This study found that environmental performance and firm size have impact on environmental disclosure. However earnings management and profitability have no impact on environmental disclosure.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY

2020 ◽  
Vol 7 (1) ◽  
pp. 25
Author(s):  
Radian Atho' Al-Faruqi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Future Research ◽  
Independent Variables ◽  
Mining Companies

The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significant effect on audit delay. This research is expected to contribute knowledge an as a reference for future research based on empirical evidence regarding the effect on profitability, leverage, audit committee, and audit complexity on audit delay. For the company is expected to be able to help things that affect the audit delay.

scholarly journals Pengaruh Struktur Modal, Likuiditas, Pertumbuhan Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan (Studi kasus pada Perusahaan Pertambangan Subsektor Batubara yang terdaftar di BEI)

2021 ◽  
Vol 1 (2) ◽  
Author(s):  
Ayu Kriwidianingsih ◽  
Prasetyo Nugroho
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Mining Companies ◽  
Analysis Technique ◽  
Company Growth

This study was to examine the influence of variable capital structure, liquidity, company growth and profitability on firm value.The population in this study were all coal mining companies listed on the Indonesia Stock Exchange in 2015-2019, totaling 23 companies. The sampling technique in this research is purposive sampling, so that the samples obtained in the study are 21 companies that are members of the coal sub-sector in 2015-2019. The data analysis technique is using classical assumption test and multiple linear regression analysis with the help of SPSS 16 for Windows application. The results of this study indicate that: Capital Structure, Liquidity, and company growth have a positive and not significant effect on firm value, while Profitability has a negative and significant effect on firm value in the mining sub-sector. coal listed on the Indonesia Stock Exchange 2015-2019.

scholarly journals Pengaruh Kinerja Lingkungan Dan Kinerja Keuangan Teradap Pengungkapan Informasi Lingkungan

2019 ◽  
Vol 6 (1) ◽  
pp. 45
Author(s):  
Nur Chanifah
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Population Sample ◽  
Multiple Linear Regression Analysis ◽  
Environmental Disclosure ◽  
Significance Level ◽  
Negative Effect ◽  
Research Period

This research is using quantitive study aimed to see whether there are influence of environmental performance and financial performance on environmental disclosure. This study uses non-financial companies listed on the Indonesia Stock Exchange as a population. Sample selected by purposive sampling and collected 20 non-financial companies, with a research period of 2015-2017, but for the measurement of financial performance, the data taken was data for 2014-2016, because in this study, tested is the effect of financial performance in the previous year on disclosure of environmental information in the current year. Testing the hypothesis in this study uses Multiple Linear Regression Analysis with SPSS version 25 and a significance level of 5% (0.05). The results of this study indicate that: (1) environmental performance has a significant positive effect on environmental disclosure, (2) financial performance in the previous year has a significant negative effect on environmental disclosure in the current year. The variables of environmental performance and financial performance can explain the environmental disclosure variable of 26,4%.Keywords : Environmental Disclosure, Environmental Performance, Financial Performance

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