scholarly journals Pengaruh Ukuran Dewan Komisaris dan Ukuran Perusahaan Terhadap Environmental Isclosure

2018 ◽  
Vol 18 (2) ◽  
pp. 119-126
Author(s):  
Desy Anggrarini ◽  
Eindye Taufiq
Keyword(s):  
Sampling Method ◽  
Environmental Disclosure ◽  
Purposive Sampling

Penelitian ini dilakukan untuk menguji dan memberikan bukti secara empiris pengaruh ukuran dewan komisaris dan ukuran perusahaan terhadap environmental disclosure. Penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia sebagai sampel. Teknik penentuan sampel menggunakan metode purposive sampling (purposive sampling method). Pemilihan sampel dari 149 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2014 menghasilkan 92 perusahaan yang dapat diterima. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh melalui situs www.idx.co.id. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan program SPSS 21 dengan tingkat signifikansi 5%. Hasil dari penelitian ini menunjukkan bahwa ukuran dewan komisaris tidak mempunyai pengaruh terhadap environmental disclosure, ukuran perusahaan mempunyai pengaruh yang tidak signifikan terhadap environmental disclosure. Keywords: Ukuran dewan komisaris, ukuran perusahaan, environmentaldisclosure

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 PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN LINGKUNGAN

2020 ◽  
Vol 1 (3) ◽  
pp. 493-506
Author(s):  
Hilmi Hilmi ◽  
Mutia Rinanda
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Analysis Method ◽  
Environmental Disclosure ◽  
Purposive Sampling

This study aims to examine the effect of profitability and leverage on environmental disclosure of companies on the Indonesia Stock Exchange. This study uses secondary data in the form of annual reports during 2016-2018 accessed on www.idx.co.id. The population in this study is 641 companies and the samples are 48 companies selected using the Purposive sampling method. The data analysis method used is multiple linear regression with the help of the SPSS program. The results show that profitability affect environmental disclosure and leverage affect negative environmental disclosure.

scholarly journals Influence of Foreign Ownership, Ownership Concentrated, and Environmental Disclosure to Firm Value

2019 ◽  
Vol 1 (2) ◽  
pp. 91-96
Author(s):  
Elfira Roza Fitri ◽  
Enni Savitri ◽  
Al Azhar L
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Environmental Disclosure ◽  
Purposive Sampling

This study aims to examine the effect of foreign ownership on firm value, the influence of ownership concentrated on firm value, the influence of the environmental disclosure on firm value. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2014-2017. Samples were determined by using purposive sampling method and obtained sample of 13 companies with a total of 134 observations. Data analysis was done by multiple regression analysis using SPSS program. The results of the research indicate that: 1) foreign ownership influences on firm value, 2) ownership concentrated influences on firm value, 3) environmental disclosure influences on firm value.

scholarly journals THE AFFECT OF THE SIZE OF COMMISSIONERS BOARD AND THE SIZE OF THE COMPANY REGARDING THE ENVIRONMENTAL DISCLOSURE

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Desy Anggrarini ◽  
Eindye Taufiq
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Exchange Market ◽  
Environmental Disclosure ◽  
Purposive Sampling ◽  
A Company

This research aims to examine and to prove empirically the size of Commissioners Board and the size of the Company regarding the Environmental Disclosure. It has been identifying the manufacturing companies registered in the Indonesia Stock Exchange Market as the samples. Sampling technique has applied purposive sampling method. Sampling is 92 from 149 manufacturing companies registered in the Indonesia Stock Exchange Market in 2014. This research has applied secondary data obtained from website www.idx.co.id. Hypothesis analysis of this research has applied the analysis of Multiple Linier Regression using SPSS 21 with a significant level of 5%. The result of this research has indicated that the size of a commissioners board has not affected the environmental disclosure, but the size of a company has unsignificantly affected the environmental disclosure.

scholarly journals PENGARUH KINERJA LINGKUNGAN, PENGUNGKAPAN LINGKUNGAN, DAN PROFITABILITAS TERHADAP TINGKAT PENGEMBALIAN SAHAM: STUDI EMPIRIS DI BURSA EFEK INDONESIA

2021 ◽  
Vol 17 (1) ◽  
pp. 23
Author(s):  
Hidayah Wiweko
Keyword(s):  
Regression Analysis ◽  
Environmental Performance ◽  
Stock Return ◽  
Sampling Method ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Descriptive Statistics ◽  
Environmental Disclosure ◽  
Purposive Sampling ◽  
Independent Variables

ABSTRAK Tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh kinerja lingkungan, pengungkapan lingkungan dan profitabilitas terhadap return saham. Variabel independen dalam penelitian ini adalah kinerja lingkungan, pengungkapan lingkungan dan profitabilitas. Variabel dependen dalam penelitian ini adalah return saham. Populasi dalam penelitian ini adalah sektor manufaktur yang memperoleh peringkat PROPER dan terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2018 sebanyak 42 perusahaan. Sampel dalam penelitian ini diambil dengan menggunakan metode purposive sampling. Analisis data menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi berganda dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa variabel kinerja lingkungan, pengungkapan lingkungan dan profitabilitas berpengaruh signifikan terhadap return saham.Kata Kunci: return saham, kinerja lingkungan, pengungkapan lingkungan, profitabilitas ABSTRACT The purpose of this research is to determine the effect of environmental performance, environmental disclosure and profitability on stock return. The independent variables in this study are environmental performance, environmental disclosure, profitability. The dependent variable in this study is stock return. The population in this study is the manufacturing sector which received a PROPER rating and was listed on the Indonesia Stock Exchange (IDX) in 2015-2018 as many as 42 companies. The sample in this study was taken using a purposive sampling method. Data analysis uses descriptive statistics, classic assumption tests, multiple regression analysis and hypothesis testing. The results of this study indicate that environmental performance, environmental disclosure and profitability variables have a significant effect on stock returns.Keywords:   stock return, environmental performance, environmental disclosure, profitability

ENGARUH PEMAHAMAN AKUNTANSI DAN KETENTUAN PERPAJAKAN SERTA TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI USAHAWAN PADA UKM DI YOGYAKARTA

MODUS ◽  
2016 ◽  
Vol 27 (1) ◽  
pp. 41 ◽  
Author(s):  
Sumianto Sumianto ◽  
Ch Heni Kurniawan
Keyword(s):  
Tax Policy ◽  
Sampling Method ◽  
Tax Compliance ◽  
Likert Scale ◽  
Multiple Regressions ◽  
Purposive Sampling ◽  
Analysis Tools ◽  
Survey Approach

This study aims to determine the efect of understanding of accounting and tax provisions and the tax transparency on tax compliance. This research was conducted on individual taxpayers SMEs in Yogyakarta. This study used a survey approach as collecting data method. The sample in this study was taken using purposive sampling method. Subjects in this study are individual taxpayers, particularly SMEs in Yogyakarta. Multiple regressions with Likert scale measurement were used as the analysis tools. One hundred respondents individual taxpayers entrepreneurs, especially SMEs in Yogyakarta were used as the respondents and the fnding of this study is that the understanding of the accounting and tax provisions comprehension positive efect on tax compliance. Researchers also found that transparency does not afect the taxpayer compliance.Key Words : Accounting Comprehension , Tax Policy, Transparency, Compliance

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Ukuran Kantor Akuntan Publik terhadap Audit Delay

2018 ◽  
Vol 9 (2) ◽  
pp. 33-49
Author(s):  
Karina Harjanto
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Real Estate ◽  
Multiple Linear Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Firm ◽  
Purposive Sampling ◽  
Sample Data

The purpose of this research is to examine the effect of company’s size, profitability, solvability, and the size of the accounting firm towards audit delay. The object in this research are property and real estate companies listed in Bursa Efek Indonesia (BEI) for the period 2013-2015. The sample is selected by purposive sampling method. There are 42 companies selected as sample. Data used in this research is a secondary data such as audited financial reports. Data analysis uses multiple linear regression. The result of this research shows that company’s size, profitability, and solvability have no influence on audit delay, while the size of accounting firm has significant positive influences on audit delay. The result also shows that company’s size, profitability, solvability, and the size of of the accounting firm simultaneously influence audit delay. Keywords: audit delay, company’s size, profitability, solvability, size the accounting firm

PENGARUH UMUR PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN “(TIMELINESS)”

Equity ◽  
2015 ◽  
Vol 18 (1) ◽  
pp. 71
Author(s):  
Retna Sari
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Financial Report ◽  
Purposive Sampling

This research was conducted to examine the effect age of company, likuidity and profitability to timeliness in the submission of the financial report of manufacturing in Indonesia Stock Exchange period 2012. Sample that as many as 92 companies. Sample determination technique using purposive sampling method. Hypotesis testing using a logistic anlysis. The result showed that all variables are not significantly to the timeliness. 

PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PERUSAHAAN LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA

2008 ◽  
Author(s):  
Raja Adri Satriawan Surya ◽  
Kirmizi Kirmizi ◽  
Tita Ratna Juwita R. Ratna Juwita R.
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
T Test ◽  
Working Capital ◽  
F Test ◽  
Purposive Sampling ◽  
Inventory Turnover ◽  
Turn Over

The purpose of this research is to test the effect of working capital (cash turn over, inventory turnover and receivable turnover) towards profitability at LQ-45 companies listed at Bursa Efek Indonesia. The population of this research are all LQ-45 companies listed in Bursa Efek Indonesia (BEI). The samples are 19 LQ-45 companies listed in BEI during the year 2004 - 2006. The samples are chosen by using purposive sampling method. The data are analysed with partial test (T-test) and simultant test (F-test) by means of SPSS Ver 13.0. The results show that cash turn over, inventory turnover, and receivable turnover simultaneously have significant influence towards profitability. Partially cash turn over, inventory turnover, and receivable turnover have also significant influence to profitability.

A STUDY ON THE QUALITY ASSURANCE OF PAST AND PRESENT EVALUATION PROCEDURE OF B.ED. PROGRAMME OF GARHWAL, UNIVERSITY (THE CENTRAL UNIVERSITY) IN VIEW OF NCTE NORMS.

2018 ◽  
Vol 6 (26) ◽  
Author(s):  
Ruchika Verma ◽  
Seema Dhawan
Keyword(s):  
Quality Assurance ◽  
Prospective Teachers ◽  
Sampling Method ◽  
Evaluation Procedure ◽  
Interview Schedule ◽  
Purposive Sampling ◽  
Present Evaluation ◽  
Method Of Evaluation

The study attempted to find out the quality of the evaluation procedure of B.Ed. programme of Garhwal University, the Central University in view of NCTE Norms. The study also reveals the method and procedure of evaluation according to the latest 2 years B.Ed. programme. For the study, purposive sampling method was used. The tools – questionnaire and interview schedule was developed. On the basis of findings, it concluded that the evaluation procedure was in accordance with the NCTE Norms. With the implementation of two years B.Ed. course, the method of evaluation has also become more practical oriented, which has become a remarkable achievement and surely enhance the quality of prospective teachers

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