scholarly journals PENGARUH KINERJA LINGKUNGAN TERHADAP CARBON EMISSION DISCLOSURE DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI

AKUNTABILITAS ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 1-18
Author(s):  
Jelin Maulidiavitasari ◽  
Merlyana Dwinda Yanthi
Keyword(s):  
Regression Analysis ◽  
Performance Measurement ◽  
Environmental Performance ◽  
Carbon Emission ◽  
Sampling Method ◽  
Sample Selection ◽  
Positive Influence ◽  
Analysis Techniques ◽  
Environmental Performance Measurement ◽  
A Company

This study aims to test the effect of environmental performance on carbon emission disclosure with independent board of commissioners as moderation variables. Environmental performance measurement uses PROPER rating, carbon emission disclosure using Carbon Disclosure Project (CDP), while independent board of commissioners is measured by proportion of independent board of commissioners. The population in this study was a company that belonged to the non-financial sector in 2016-2018. Sample selection using purposive sampling method that produces 28 companies. Analysis techniques using Moderated Regression Analysis (MRA). The results showed that its environmental performance had a positive influence on carbon emission disclosure, while the independent board of commissioners was not able to moderate the influence of environmental performance on carbon emission disclosure. 

scholarly journals PENGARUH KUALITAS AUDIT, LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERDAGANGAN DI BURSA EFEK INDONESIA

2021 ◽  
Vol 6 (1) ◽  
pp. 39-50
Author(s):  
Yuni Anggraini ◽  
Endang Sri Mulatsih ◽  
Feronika Rosalin
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sample Selection ◽  
Audit Opinion ◽  
Analysis Techniques ◽  
Going Concern ◽  
Industry Sectors ◽  
New Strategies

Companies that want to survive and advance need to develop new strategies. In an economy like this, nothing is always safe from competition, both local and global. Likewise, companies in the trading, service and investment industry sectors listed on the Indonesia Stock Exchange. The formulation of the problem in this research is the development of the influence of audit quality, liquidity, solvency and profitability on going concern audit opinion on trading companies on the Indonesia Stock Exchange for the period 2016-2018 seen partially and simultaneously. The purpose of this study was to see the development of the influence of audit quality, liquidity, solvency, profitability partially and simultaneously. The period used in this research is 2016-2018. The population in this study are trading companies listed on the IDX. The sample selection used purposive sampling method. Data analysis used to test the hypothesis is to use logistic regression analysis techniques. Based on the results of the study, it shows that research shows that partially, audit quality, liquidity, and solvency do not have a significant effect on going concern audit opinion. Meanwhile, simultaneously, there is at least one variable that has a significant influence on going-concern audit opinion.

scholarly journals Pengaruh Kinerja Lingkungan, Umur Perusahaan dan Proporsi Dewan Komisaris Independen pada Pengungkapan Informasi Lingkungan

2020 ◽  
Vol 30 (3) ◽  
pp. 598
Author(s):  
Anak Agung Istri Pawitradewi ◽  
Made Gede Wirakusuma
Keyword(s):  
Data Analysis ◽  
Environmental Performance ◽  
Sampling Method ◽  
Positive Influence ◽  
Environmental Information ◽  
Research Data ◽  
Environmental Disclosure ◽  
Analysis Techniques ◽  
High Profile ◽  
The Relationship

This study aims to determine the effect of environmental performance, company age and the proportion of independent commissioners on disclosure of environmental information. Samples from this study were 24 companies where this sample was obtained using a purposive sampling method with the criteria of high profile companies listed on the IDX and registered as participants in the 2016-2018 PROPER. Research data processing was performed using multiple linear regression data analysis techniques. The results obtained after testing are environmental performance and the proportion of independent commissioners has a positive influence on the disclosure of environmental information. While the results of the study found from the relationship between the age of the company on the disclosure of environmental information is found no influence between the two variables. Keywords: Environmental Performance; Company Age; Proportioni of Independent Commissioners; Environmental Disclosure.

scholarly journals THE EFFECT OF PROFITABILITY, SOLVABILITY AND COMPANY SIZE ON THE COMPANY VALUE

2019 ◽  
Vol 5 (2) ◽  
pp. 215
Author(s):  
Taufan Taufan ◽  
Agung Rizki ◽  
Muhammad Arief Budianto
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Sampling Method ◽  
Positive Influence ◽  
Company Size ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Company Value

<p><em>This study aims to determine the effect of Profitability, Solvability, and Company Size on Company Values on LQ-45 companies for the period 2015-2017. As many as 99 companies registered in the LQ-45 index were sampled. This study chooses the purposive sampling method to obtain the data.  This study uses multiple regression analysis techniques to reach the inferred results.</em><em>The results of this study show that profitability and company size have positive influence on company value; solvency does not have an influence son company value.</em></p>

scholarly journals PENGARUH HEDONIC MOTIVATION, SOCIAL INFLUENCE, DAN PERCEIVED ENJOYMENT TERHADAP PENGGUNAAN MARKETPLACE PADA UMKM DI BALI: STUDI KASUS PADA HIPMI PROVINSI BALI

2019 ◽  
Vol 4 (1) ◽  
pp. 90
Author(s):  
Gusi Putu Lestara Permana ◽  
A.A. Ayu Indah Parasari
Keyword(s):  
Regression Analysis ◽  
Social Influence ◽  
Sampling Method ◽  
Positive Influence ◽  
T Test ◽  
Descriptive Statistics ◽  
Active Member ◽  
Purposive Sampling ◽  
Analysis Techniques ◽  
Perceived Enjoyment

The purpose of this research is 1) To find out the positive influence of Hedonic Motivation on the Use of Marketplace in UMKM registered in the Hipmi Province of Bali. 2) To find out the positive influence of social influence on the use of the marketplace in UMKM registered in the Hipmi Province of Bali. 3) To find out the positive influence of Perceived Enjoyment on the Use of Marketplace in UMKM registered in Hipmi Province of Bali. The technique of collecting data using a questionnaire. The sample in this study were 100 people who belonged to the active member of Hipmi Bali Province with a purposive sampling method. Data were analyzed using regression analysis techniques, descriptive statistics, determination, F test, and t test with the help of SPSS for Windows software. The results of the study found that 1) Hedonic Motivation had a positive and significant effect on marketplace use in UMKM. 2) Social Influence has a positive and significant effect on marketplace use in UMKM. 3) Perceived Enjoyment has a positive and significant effect on marketplace use in UMKM.Keywords: hedonic motivation, social influence, perceived enjoyment, umkm, marketplace

scholarly journals Implementasi Budaya THK dalam Pengaruh Komitmen OPD dan Partisipasi Masyarakat pada Akuntabilitas Pengelolaan Dana Desa

2019 ◽  
Vol 28 (3) ◽  
pp. 1715
Author(s):  
Ni Wayan Desi Putri Utari ◽  
I Ketut Sujana
Keyword(s):  
Regression Analysis ◽  
Community Participation ◽  
Sampling Method ◽  
Positive Influence ◽  
Research Data ◽  
Fund Management ◽  
Government Organizations ◽  
Village Government

This research aims to examine the implementation of Tri Hita Karana (THK) culture in moderating the influence of the commitment of village government organizations (OPD) and community participation on the accountability of village fund management in Kubu Sub-District, Karangasem Regency. The sampling method used is the census method. The respondents used were 36 people. Research data is analyzed using Moderated Regression Analysis (MRA). The results of the study indicate that OPD commitment and community participation gave a positive influence on the accountability of village fund management. The implementation of THK culture strengthens the influence of OPD commitment and community participation on the accountability of village fund management. Keywords : OPD commitment, Community participation, THK culture, Accountability.

scholarly journals Reputasi Auditor sebagai Pemoderasi Pengaruh Opini Audit dan Pergantian Manajemen pada Auditor Switching

2020 ◽  
Vol 30 (10) ◽  
pp. 2456
Author(s):  
Nyoman Ratna Candradewi ◽  
Gayatri Gayatri
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Significant Positive Effect ◽  
Audit Opinion ◽  
Management Change ◽  
Analysis Techniques ◽  
Opinion Change ◽  
Auditor Switching ◽  
Positive Effect

Auditor turnover is a behavior that the client company does to transfer the auditor. This reaserch aims to obtain empirical evidence of the effect of audit opinion and management change on auditor switching and how the auditor's reputation is able to moderate the influence of audit opinion and management change on auditor switching. Determination of the research sample using purposive sampling method with a sample of 145 companies. Data analysis techniques used are logistic regression analysis and Moderated Regression Analysis (MRA). Based on the results of this study indicate that audit opinion and management change have a significant positive effect on auditor switching. However, the auditor's reputation is unable to moderate the effect of audit opinion and management change on auditor switching. Keywords: Audit Opinion; Change of Management; Auditor Switching; Auditor’s Reputation.

scholarly journals PENGARUH BOOK TAX DIFFERENCES DAN ARUS KAS TERHADAP PERTUMBUHAN LABA

2016 ◽  
Vol 6 (1) ◽  
pp. 111
Author(s):  
Erika Ratih Windarti ◽  
Dwi Sulistiani
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Sample Selection ◽  
Positive Influence ◽  
Least Square ◽  
Return On Assets ◽  
Earnings Growth ◽  
Ordinary Least Square ◽  
Growth Method ◽  
Profit Growth

<p><strong>Abstract</strong><br /><br />This study aimed to obtain empirical results about the influence of book tax differences and cash flow toward the profit growth. Independent variables in this study were book tax differences which were proxied to be permanent differences and temporary differences, as well as the cash flow. Control variables used are return on assets (ROA) and the size of the company. The dependent variable was earnings growth. Method of sample selection used was the purposive sampling method and obtained samples of 27 companies. This test was using SPSS V 21 for Windows. The results showed that the permanent difference and temporary differences of the book tax differences have positive influence on the profit grouth of the company, while cash flow did not significantly influence the company’s profit growth.</p><p><strong>Abstrak</strong><br /><br />Penelitian ini bertujuan untuk memperoleh hasil empiris tentang pengaruh book tax differences dan arus kas terhadap pertumbuhan laba. Variabel independen dalam penelitian ini antara lain book tax differences yang diproksikan menjadi beda permanen dan beda temporer, serta arus kas. Variabel kontrol yang digunakan adalah Return On Assets (ROA) dan ukuran perusahaan. Sedangkan variabel dependennya adalah pertumbuhan laba. Analisis data dengan menggunakan regresi berganda (Ordinary Least Square). Hasil penelitian menunjukkan bahwa beda permanen dan beda temporer dari book tax differences serta arus kas berpengaruh positif terhadap pertumbuhan laba perusahaan. ROA dan ukuran perusahaan tidak berpengaruh signifikan terhadap pertumbuhan laba.</p>

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI GAS RUMAH KACA DARI PERSPEKTIF AKUNTANSI HIJAU

2019 ◽  
Vol 7 (1) ◽  
pp. 88
Author(s):  
Sri Anggita Olvin Deantari ◽  
Margani Pinasti ◽  
Eliada Herwiyanti
Keyword(s):  
Environmental Management ◽  
Greenhouse Gas ◽  
Environmental Performance ◽  
Management System ◽  
Carbon Emission ◽  
Sampling Method ◽  
Environmental Management System ◽  
Coefficient Of Determination ◽  
Goodness Of Fit Test ◽  
Chemical Companies

<p><em>This study aims to analyze the effect of environmental management system, environmental performance, size, profitability and leverage to greenhouse gas emissions disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all basic industrial and chemical companies listed on the Indonesia Stock Exchange during 2014-2016. Sampling method used in this research is purposive sampling method so that obtained samples based on the criteria as many as 60 research samples. Type of data used is secondary data. Data analysis used descriptive statistic, Classical Assumption Test, Multiple Linear Regression Analysis, Goodness of Fit Test, Coefficient of Determination Analysis (R²) and Hypothesis Testing (t test). </em><em>The results of 5 hypothesis, 4 hypothesis accepted and 1 hypothesis rejected. Variable Environmental Management System, Environmental Performance and Size have positive and significant and Leverage have negative and significant impact to carbon emission disclosure. While profitability have positive but not significant impact in basic industrial and chemical companies in Indonesia. Based on Adjusted R Square is seen that the value of coefficient of determination is 0.663, it means that the Greenhouse Gas Emission Disclosure can be explained by independent variable equal to 66,3% and 33,7% explained by other variable.</em><strong></strong></p><em></em>

scholarly journals PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD

2015 ◽  
Vol 3 (3) ◽  
pp. 831
Author(s):  
Rozmita Dewi Yuniarti Rozali ◽  
Jabbaar Mohammad
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Internal Audit ◽  
Positive Influence ◽  
Internal Auditing ◽  
Fraud Prevention ◽  
Internal Auditors ◽  
Simple Regression Analysis ◽  
Simple Regression

This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X) will lead to increase fraud prevention (Y). It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.

scholarly journals Pengaruh Profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman

2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Analysis Techniques ◽  
Food And Beverage ◽  
Positive Effect

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.

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