Model Triple Bottom Menuju Kinerja Keuangan

The study conducted to identify effect of Sustainability Report, Environmental Performance-GRI200, Economic Performance-GRI300, and Social Performance-GRI400 related to Return on Assets in organizations included in the ASSRAT nominations for 2017-2019 both together and individually. Judgment sampling sampling method. The sample of this research is 20 corporate entities included in the ASSRAT nomination and registered on the Indonesia Stock Exchange (IDX) with a sample of 60 data. The type of data is secondary from sources of financial information and annual reports. Multiple linear regression analysis method. The findings of this study are based on the results of the f test, the independent variable has a simultaneous effect on Return on Assets. Partially Environmental Performance- GRI 200 and Economic Performance- GRI 300 have a positive impact on Return on Assets, Companies that are included in the ASSRAT nomination pay more attention to aspects of the company's Economic Performance so that the old Corporate Relations paradigm is still adopted by companies that are nominated by ASSRAT. Companies in the ASSRAT nomination do not only pay attention to profits but also pay attention to aspects of environmental performance so that they can improve the company's image in the eyes of stakeholders.

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DAMPAK KINERJA LINGKUNGAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL

Jurnal Akuntansi ◽

10.46806/ja.v7i1.454 ◽

2018 ◽

Vol 7 (1) ◽

Author(s):

Erva Wartina, Prima Apriweni

Keyword(s):

Environmental Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Annual Reports ◽

Sufficient Evidence ◽

Public Ownership ◽

Operational Activities ◽

Csr Disclosure

The company's obligation is not only to seek profit but also to do social responsibility (CSR). For companies that use natural resources in operational activities, it is appropriate to conduct CSR activities and disclose them in annual reports. This study aims to determine whether environmental performance, institutional and public share ownership, leverage, size and growth of the company affect the disclosure of CSR. Sample of the research is 25 agricultural and mining companies listed in Indonesia Stock Exchange (IDX) over a period of 4 years (2013-2016). While the analysis to be used are equality coefficient test, classical assumption test, multiple linear regression analysis, and statistic test.The results of this study concluded there is sufficient evidence on the variables of environmental performance and firm size affecting CSR disclosure, whereas in institutional ownership variables, public ownership, leverage, and corporate growth there is not enough evidence of these variables affecting CSR disclosure. Keyword: CSR Disclosure, Institutional Ownership, Public Ownership, Leverage, Size Firm

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Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Perusahaan yang Terdaftar di JII Tahun 2013-2017)

AKTSAR Jurnal Akuntansi Syariah ◽

10.21043/aktsar.v2i2.6037 ◽

2019 ◽

Vol 2 (2) ◽

pp. 233

Author(s):

Nawang Kalbuana ◽

Marista Winanti Sutadipraja ◽

Titik Purwanti ◽

Dwi Santoso

Keyword(s):

Social Responsibility ◽

Environmental Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Social Reporting ◽

Annual Reports ◽

Policy Makers ◽

Content Analysis Method ◽

A Company

<em>Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the method of multiple linear regression analysis. The results of this study indicate that the variable profitability, leverage and environmental performance simultaneously have a significant effect on ISR disclosure. While partially, profitability has no effect on ISR disclosure. Environmental performance and leverage have a positive and significant effect on ISR disclosure. The implications of this study are expected to be able to provide theoretical contributions related to the disclosure of Islamic social responsibility and practically useful to provide input to policy makers and regulators on the Indonesia Stock Exchange</em>

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Earnings and Cash Flow Information on Its Value Relevance by The Book Value

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v5i1.10679 ◽

2020 ◽

Vol 5 (1) ◽

pp. 46-53

Author(s):

Andy Dwi Bayu Bawono ◽

Mila Ramadhanti ◽

Lintang Kurniawati

Keyword(s):

Stock Returns ◽

Cash Flow ◽

Stock Prices ◽

Value Relevance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Annual Reports ◽

Book Value ◽

Independent Variable

This study aims to examine the relationship of earnings and operating cash flow as an independent variable on the value relevance of accounting information proxied by stock returns by using book value as a moderating variable. The utilitation of stock returns as an independent variable is choosed as previous research on value relevance tends to use stock prices as an independent variable. The sample of this study is all population of companies listed on the Jakarta Islamic Index (JII) in the 2016-2018 period June-November (issued from June 1st) using saturation sampling. The data used in this study is compound from annual reports in the Indonesia Stock Exchange (IDX) and stock prices from Yahoo Finance. Further, data were tested using multiple linear regression analysis. The results showed that earnings and cash flow have an effect on value relevance proxied by stock returns. However, book value neither strengthens nor weakens earnings and cash flow towards stock returns as a moderating variable. Keywords : Earnings, Operation Cash Flow, Stock Return, Value Relevance, Jakarta Islamic Index

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Pengaruh Struktur Kepemilikan, Likuiditas, Leverage, dan Aktivitas (TATO) Terhadap Financial Distress Perusahaan Industri Barang Konsumsi yang Terdapat Pada Bursa Efek Indonesia

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i1.1325 ◽

2020 ◽

Vol 4 (1) ◽

pp. 208-218

Author(s):

Yuriani Yuriani ◽

Merry Merry ◽

Jennie Jennie ◽

Muhammad Ikhsan ◽

Namira Ufrida Rahmi

Keyword(s):

Ownership Structure ◽

Financial Distress ◽

Quantitative Research ◽

Positive Impact ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Independent Variable ◽

The Impact

Financial Distress is indicated as company’s financial decrease which can be caused by various circumstances. Identifying financial distress is important to do since financial distress that occurs continuously will lead to company failure. This research is useful to see the impact of Ownership Structure, Liquidity, Leverage, and Activity in predicting Financial Distress to the sector consumer goods companies listed in Indonesia Stock Exchange. The independent variable used is Ownership Structure, Current ratio, Debt ratio, and Activity (TATO). While the dependent variable used is Financial Distress. The sample in this research involve 27 companies was taken by Purposive Sampling technique by determining 3 criterias within a span of 5 years, so the amount of research data was obtained as many as 135. This study use quantitative research. The results of this research using multiple linear regression analysis concluded Ownership Structure, Liquidity, and Activity have positive impact on Financial Distress. While Leverage is the only variable whichhas no significant influence on Financial Distress. Keywords : Ownership Structure, Liquidity, Leverage, Activity, Financial Distress.

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Financial Ratio Determinants of Capital in the Banking Sector Listed on the Indonesia Stock Exchange (IDX)

Archives of Business Research ◽

10.14738/abr.811.9340 ◽

2020 ◽

Vol 8 (11) ◽

pp. 165-173

Author(s):

Revian Nico Pradana Putra ◽

Nur Fadjrih Asyik ◽

. Fidiana

Keyword(s):

Banking Sector ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Annual Reports ◽

Return On Assets ◽

F Test ◽

Financial Ratio ◽

Independent Variables

This research raises the topic "Financial Determinants of Capital in the Banking Sector Listed on the Indonesia Stock Exchange (BEI)". The population in this study are conventional banking companies listed on the Indonesia Stock Exchange (BEI). The sample in this study were 26 conventional banking companies listed on the Indonesia Stock Exchange that published annual reports from 2014 to 2018. The sampling technique used in this research was purposive sampling method. Analysis of the data in this study using Multiple Linear Regression Analysis, while testing the hypothesis using the F test, R2, and t test. From the results of the F test, the significance value is 0.002. The significance value is less than 0.05. So it can be concluded that the variable Return on Assets (ROA), Operational Costs on Operational Income (BOPO), Non Performing Loans (NPL) and Loan to Deposit (LDR) have a regression equation that is a fit model. The value of R Square is 0.998 or 99.8%, which means that the ability of the independent variables ROA, BOPO, NPL and LDR to explain the dependent variable CAR is 99.8%. The correlation value (R) of 0.397 or 39.7% indicates the correlation or closeness of the relationship between the independent variables, namely ROA, BOPO, NPL and LDR to the dependent variable, namely CAR, is 39.7%. In the ROA variable, it has a t value of 164,987 and a significance value of 0.023 which is smaller than 0.05, it can be concluded that ROA has an effect on CAR. The BOPO variable has a t value of 0.330 and a significance value of 0.743 which is greater than 0.05, it can be concluded that BOPO has no significant effect on CAR. In the NPL variable, it has a t value of -0.515 and a significance value of 0.608 which is greater than 0.05, it can be concluded that NPL has no effect on CAR distribution. In the LDR variable, it has a t value of 1,224 and a significance value of 0.225 greater than 0.05, it can be concluded that the LDR has no significant effect on CAR.

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Dividend Policy : Dipengaruhi oleh Leverage, Likuiditas, Profitabilitas dan Ukuran Perusahaan pada Perusahaan Foods and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2013-2017

Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak ◽

10.30741/assets.v3i2.431 ◽

2019 ◽

Vol 3 (2) ◽

pp. 67-77

Author(s):

Tatas Ridho Nugroho ◽

Muhammad Bahril Ilmiddaviq

Keyword(s):

Regression Analysis ◽

Sampling Method ◽

Dividend Policy ◽

Positive Impact ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Time Intervals ◽

Independent Variable ◽

It Practices

Dividend policy is a policy in dividing profit of the company that can be with name and everything, but in it practices often encountered dividing or paying it by unseen. Dividing dividend in appropriate time intervals that is every half year or in a year. This study aims to know about the influence of Leverage, Liquidity, Profitability, and Size towards Dividend Policy. This study using a quantitative approach by using a multiple linear regression analysis methods. The population in this study is registered companies in the stock exchange of Indonesia, food, and beverages year 2013-2017 is the main focus of this study. The sample of this study is collected by purposive sampling method. The result of the coefficient determination test that 34,7% is showing the ability of independent variable determine dependent variable, temporary 65,3% determine by other variables. The simultan test showed that independent variable together influence dependent variable and the partial test showed how does leverage has a negative significant impact towards dividend policy, liquidity hasn’t a significant impact towards dividend policy, profitability has a positive impact towards dividend policy and size hasn’t a significant impact towards dividend policy.

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PENGARUH FAKTOR-FAKTOR INTERNAL PERBANKAN TERHADAP NON PERFORMING FINANCING PADA BANK UMUM SYARIAH

Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen ◽

10.32477/jrm.v6i2.353 ◽

2019 ◽

Vol 6 (2) ◽

pp. 115-130

Author(s):

Eka Ambara Harci Putranta ◽

Lilik Ambarwati

Keyword(s):

Linear Regression ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Annual Reports ◽

Regression Methods ◽

Capital Adequacy Ratio ◽

Negative Effect ◽

Independent Variable

The study aims to analyze the influence of internal banking factors in the form of: Capital Adequency Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing at Sharia Banks. This research method used multiple linear regression analysis with the help of SPSS 16.00 software which is used to see the influence between the independent variables in the form of Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR) and Total Assets (TA) to Non Performing Financing. The sample of this study was 3 Islamic Commercial Banks, so there were 36 annual reports obtained through purposive sampling, then analyzed using multiple linear regression methods. The results showed that based on the F Test, the independent variable had an effect on the NPF, indicated by the F value of 17,016 and significance of 0,000, overall the independent variable was able to explain the effect of 69.60%. While based on the partial t test, showed that CAR has a significant negative effect, Total assets have a significant positive effect with a significance value below 0.05 (5%). Meanwhile FDR does not affect NPF.

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Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽

10.35891/jsb.v6i1.1583 ◽

2019 ◽

Vol 6 (1) ◽

pp. 1-12

Author(s):

Nuraeni ◽

Anik Mauilah

Keyword(s):

Statistical Analysis ◽

Environmental Performance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Social Reporting ◽

Annual Reports ◽

Purposive Sampling ◽

Negative Effect

English This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.

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PENGARUH WORKING CAPITAL TURNOVER (WCT), CURRENT RATIO (CR), DAN TOTAL ASSETS TURNOVER (TATO) TERHADAP PROFITABILITAS

Moneter - Jurnal Akuntansi dan Keuangan ◽

10.31294/moneter.v8i1.8798 ◽

2021 ◽

Vol 8 (1) ◽

pp. 1-8

Author(s):

Melia Trie Utami ◽

Gusganda Suria Manda

Keyword(s):

Research Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Working Capital ◽

Return On Assets ◽

Current Ratio ◽

Negative Effect ◽

Positive Effect

The purpose of this study was to examine and analyze the effect of Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) on Profitability with the Return On Assets (ROA) proxy on cigarette sub sector companies listed on the Indonesia Stock Exchange (IDX) quarterly in 2014-2019, both partially and simultaneously. The research method used is descriptive verification with quantitative approaches. The sample in this study used purposive sampling. The statistical method used is the method of multiple linear regression analysis. The results showed that the Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) simultaneously had a significant effect on the Return on Assets (ROA) profitability. Partially Working Capital Turnover (WCT) has a significant negative effect on Return on Assets (ROA) profitability, Current Ratio (CR) has no effect on Return on Assets (ROA) Profitability, and Total Assets Turnover (TATO) has a significant positive effect on Return on Profitability Assets (ROA). The coefficient of determination obtained by 0.429 means that only 42.9% Profitability Return on Assets (ROA) is influenced by Working Capital Turnover (WCT), Current Ratio (CR), and Total Assets Turnover (TATO) and the rest 57.1 % is influenced by other variables.

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The Impact of Innovation Strategy on the Financial, Social and Environmental Performance

10.35940/ijef.a2501.051121 ◽

2021 ◽

Vol 1 (1) ◽

pp. 33-39

Author(s):

Hamid Saremi ◽

Masoud Mahmoudi ◽

Mojtaba Soltaninezhad ◽

Mohammad Hosseinpour

Keyword(s):

Financial Performance ◽

Environmental Performance ◽

Positive Impact ◽

Stock Exchange ◽

Social Performance ◽

Point Of View ◽

Innovation Strategy ◽

Management Tools ◽

Social And Environmental Performance ◽

The Impact

The core purpose of this study is to investigate the effect of innovation strategy on financial, social and environmental performance of companies listed on the Tehran Stock Exchange (TSE). The information used is from 129 companies listed on TSE in different industries between 2011 and 2018 (1032 observations). In order to analyze the data, a multivariate regression test was used. The results showed a positive and significant relationship between innovation strategy on financial performance and environmental performance. Also, the relationship between innovation strategy and social performance has a positive but insignificant. Innovation tools are also among the few management tools that can have a positive impact on both financial performance and the company's environmental performance. In this research, an attempt has been made to look at the idea of innovation from a financial point of view, and its results in the long run indicate the right choice of management to invest in the company's research and development unit.

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