scholarly journals Moderating Role of Corruption Control on firm level determinants of Corporate Sustainability Disclosure Compliance in Nigeria

2020 ◽  
Vol 6 (2) ◽  
pp. 178-182
Author(s):  
Mohammed Sabo Bello ◽  
Ridzwana Mohd Said ◽  
Jalila Johari ◽  
Fakarudin Kamarudin
Keyword(s):  
Regression Analysis ◽  
Corporate Sustainability ◽  
Random Effect ◽  
Sampling Technique ◽  
Moderating Effect ◽  
Least Square ◽  
Panel Regression ◽  
Firm Level ◽  
Sustainability Disclosure ◽  
Firm Attributes

This paper explores the moderating effect of corruption control in strengthening the influence of firm attributes on corporate sustainability disclosure compliance in Nigeria. The study focuses on the existing discussion on mandatory disclosure compliance with corporate governance code. The extent of disclosure compliance is measured using a total unweighted disclosure index, developed from a panel dataset of 118 companies listed in the Nigerian capital market. The companies were selected using a proportionate stratified sampling technique. The dataset for the period of 2011 to 2017 were first analyzed by static panel regression analysis using pooled Ordinary Least Square (OLS), Fixed Effect (FE), and Random Effect (RE) models. The regression models were subjected to further robustness checks under dynamic GMM panel regression analysis, to test for possible endogeneity. The findings revealed significant moderating effect of corruption control, evidenced from the interaction of corruption control with selected firm attributes, namely; industry type, leverage and taxation. The research contributes to the existing literature, as it establishes the importance of control of corruption as an additional factor of corporate sustainability disclosure compliance within the context of Nigeria.

scholarly journals REAKSI INVESTOR TERHADAP PENGUMUMAN LABA DAN UNEXPECTED EARNING PADA SEKTOR INFRASTRUKTUR SAAT MENGHADAPI KOS STICKINESS

2021 ◽  
Vol 9 (2) ◽  
pp. 95-109
Author(s):  
Silvia Putri Faridayanti ◽  
Robiyanto Robiyanto
Keyword(s):  
Regression Analysis ◽  
Earnings Quality ◽  
Earnings Announcements ◽  
Sampling Technique ◽  
Panel Regression ◽  
Future Earnings ◽  
Earnings Information ◽  
Unexpected Earnings ◽  
Analysis Technique ◽  
Investor Reaction

The purpose of this study is to determine investors reactions to earnings announcements and unexpected earnings when facing stickiness cost. Sampling in this study used a purposive sampling technique with a total of 10 infrastructure companies listed on the IDX during 2015-2019. The analysis technique in this study uses panel regression analysis using EVIEWS 9. The results of this study indicate that there is no investor reaction to earnings announcements in infrastructure companies when there are low and high stickiness cost. However, when the company has a combined stickiness cost, there is an investor's reaction to the earnings announcement by seeing a positive CAR value which means good earnings quality. Unexpected Earning has no effect on companies that are facing stickiness cost, so the results of this study indicate that there is no investor reaction to unexpected earnings in infrastructure companies that have low, high, and combined stickiness cost. The conclusion of this study is that earnings information becomes less important in predicting future earnings.

scholarly journals CORPORATE SUSTAINABILITY PERFORMANCE AND FINANCIAL PERFORMANCE: MODERATING EFFECT OF BOARD COMPOSITION

2021 ◽  
Vol 4 (2) ◽  
pp. 245-256
Author(s):  
Ferina Nurlaily ◽  
Ahadiyah Adinia Rahmi
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Corporate Sustainability ◽  
Linear Regression Analysis ◽  
Moderating Effect ◽  
Independent Directors ◽  
Sustainability Performance ◽  
Female Directors ◽  
Corporate Sustainability Performance ◽  
Study Results

This study analyzes the moderating effect of the composition of female directors and the composition of independent directors on CSP and ROA. The purpose of this study is to analyze the effect of the disclosure of Corporate Sustainability Performance (CSP) on the Return on Assets (ROA) as a proxy for the company's financial performance. The population of this study is companies listed on the SRI-KEHATI index during the period November 2016– October 2019. The research hypotheses were tested using linear regression analysis and moderated regression analysis. The study results found that CSP has a significant effect on the company's ROA. The better and more complete the CSP disclosure, the higher the ROA. Furthermore, the composition of female and independent directors does not significantly affect CSP on corporate financial performance. This study implies that female directors and the composition of the independent board are more for compliance with regulatory requirements.

scholarly journals Conditional cooperation in group contests

PLoS ONE ◽  
2020 ◽  
Vol 15 (12) ◽  
pp. e0244152
Author(s):  
Hubert János Kiss ◽  
Alfonso Rosa-Garcia ◽  
Vita Zhukova
Keyword(s):  
Regression Analysis ◽  
Public Goods ◽  
Group Performance ◽  
Random Effect ◽  
Panel Regression ◽  
Conditional Cooperation ◽  
Private Provision

In this paper we show experimentally that conditional cooperation, a phenomenon described in the private provision of public goods, is also present in group contests, where participants’ contributions to their group performance partially determines if they overcome a rival group. This environment allows us to identify new determinants of conditional cooperation. We observe conditional cooperation in successful groups and in groups where members contribute more than rivals (even if they lose), but it vanishes in those groups that lose the contest due to low group performance. A random-effect linear panel regression analysis with an extensive set of controls confirms the findings.

scholarly journals PENGARUH KAUSAL ANTARA UKURAN PERUSAHAAN, NILAI BUKU DAN LIKUIDITAS SAHAM DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Arfa Danil ◽  
Irdha Yusra
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Random Effect ◽  
Sampling Technique ◽  
Fixed Effect ◽  
Least Square ◽  
Stock Liquidity ◽  
Financial Report ◽  
Book Value ◽  
High Level

Basically the most interesting aspect for investors is liquid stocks where the level of liquidity of a stock is driven by transactions carried out on the stock so the more often a stock is traded shows a high level of mobility and the easier the stock is traded. This study aims to examine the effect of firm Size, book value on stock liquidity. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The sampling technique uses a purposive sampling method and based on predetermined criteria a sample of 99 companies has been obtained. Financial report data is obtained from the official IDX website. The analytical method used is panel data regression analysis with the help of application E-Views 8. The initial test done is to test the Chow-Test to decide whether the method of Pooled least square or Fixed effect is used; and Haussman-test testing to decide whether the fixed effect method or random effect can be used. The results of this observation state that firm size does not have a significant effect on stock liquidity, while book value has a significant effect on stock liquidity

scholarly journals Women on the corporate board of directors and corporate sustainability disclosure

2017 ◽  
Vol 13 (2) ◽  
pp. 32-37 ◽  
Author(s):  
Emeldah M. Modiba ◽  
Collins C. Ngwakwe
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Board Of Directors ◽  
Corporate Sustainability ◽  
P Value ◽  
Social Investment ◽  
Panel Data Regression ◽  
Data Regression ◽  
Sustainability Disclosure ◽  
The Board Of Directors

This research examined whether an improved participation of women in the board of directors has any relationship with sustainability disclosure. Accordingly, the objective of this research was to examine the relationship between the number of women on the board of directors and social investment disclosure and energy disclosure in the sample of companies. The paper used a quantitative approach and data were collected from the archives of sustainability reports of five companies that formed the sample. The panel-data regression analysis was used in data arrangement. Five sample of companies over five years produced a (5 x 5) panel resulting in 25 observations. Data was tested at an alpha of 0.05. Results from all the analysis showed a P value below the research alpha (P < 0,05) indicating a significant relationship. Therefore, findings from the panel-data regression analysis disclosed a positive relationship between the number of women on the board of directors and corporate disclosure on social investment and energy consumption. Further analysis also disclosed that women on the board of directors are related with the overall number of women employees in the company. The paper concludes that within the sample of companies, women on the board of directors may influence sustainability disclosure such as energy and social investment. Women on the board of directors might also assist the companies to achieve gender equity employment goals. The research recommends that given the unique social and environmental proclivity of women, the corporate should recruit more women in the boards to enhance accelerated corporate sustainability performance. Further research using expanded number of companies is recommended.

scholarly journals Pengaruh Komitmen Organisasi Terhadap Kinerja Auditor Dengan Independensi, Integritas dan Pemahaman Good Governance Sebagai Variabel Pemoderasi (Studi Empiris pada KAP di Jawa Tengah dan DIY)

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Nurita Elfani Prasetyaningrum ◽  
Rukmini Rukmini
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Good Governance ◽  
Sampling Technique ◽  
Moderating Effect ◽  
Absolute Difference ◽  
Analysis Techniques ◽  
Central Java ◽  
Difference Test

This study aims to (1) analyze the effect of organizational commitment on auditor performance (2) analyze independence as a moderating effect on organizational commitment on auditor performance (3) analyze integrity as a moderating effect on organizational commitment on auditor performance (4) analyze understanding of good governance as moderating the effect of organizational commitment on auditor performance. This study uses a sample of 48 auditors working on KAP in Central Java and Yogyakarta. Sampling using a purposive sampling technique. Data analysis techniques using regression analysis with absolute difference test. The findings show (1) organizational commitment has a significant effect on auditor performance (2) independence is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (3) integrity is a moderating variable that can strengthen the effect of organizational commitment on auditor performance (4) understanding of good governance is a moderating variable that can strengthen the effect of organizational commitment on auditor performance.

scholarly journals Marketing of poultry eggs in Ondo West Local Government Area of Ondo State, Nigeria

2021 ◽  
Vol 47 (6) ◽  
pp. 39-45
Author(s):  
I. Ibidapo ◽  
M. H. Ogunsipe ◽  
P. T. Owombo
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Sampling Technique ◽  
Local Government Area ◽  
Least Square ◽  
Primary Data ◽  
Gross Margin ◽  
Poultry Eggs ◽  
Ondo State ◽  
The Mean

The study investigated the marketing of poultry-eggs in Ondo-West local government area of Ondo State, Nigeria. The multi-stage sampling technique was employed in the selection of one hundred and twenty-five (125) poultry-egg marketers for the study. Primary data collected with the aid of structured questionnaire were analysed using descriptive statistics, gross margin analysis and ordinary least square regression analysis. Result showed the mean age of respondents as 44.2±9.7 years, 63.2% were female and 36.8% were male and 72.0% were married. The mean household size was 7±3 members and 58.4% had secondary education. Price fluctuation constitutes a major challenge in poultry-egg marketing. The gross margin was N 48611.37. The regression analysis revealed that stock size (number of creates), cost price, transportation cost and labour cost were the significant variables influencing the gross margin in poultry-egg marketing in the study area. Marketing of poultry-egg has improved the average household means of livelihoods and generate income. Hence, poultry-egg marketing should be encouraged in terms of access to credit, information and provision of storage facilities.   L'étude portait sur la commercialisation des œufs de volaille dans la zone de gouvernement local de l'Ouest de l'Ondo dans l'État d'Ondo, au Nigéria. La technique d'échantillonnage en plusieurs étapes a été utilisée pour sélectionner cent vingt-cinq (125) commerçants d'œufs de volaille pour l'étude. Les données primaires collectées à l'aide d'un questionnaire structuré ont été analysées à l'aide de statistiques descriptives, d'une analyse de la marge brute et d'une analyse de régression des moindres carrés ordinaires. Les résultats ont montré que l'âge moyen des répondants était de 44,2 ± 9,7 ans, 63,2% étaient des femmes et 36,8% étaient des hommes et 72,0% étaient mariés. La taille moyenne des ménages était de 7 ± 3 membres et 58,4% avaient une éducation secondaire. La fluctuation des prix constitue un défi majeur dans la commercialisation des œufs de volaille. La marge brute était de N48611.37. L'analyse de régression a révélé que la taille du stock (nombre de caisses, prix, coût de transport et coût de la main-d'œuvre étaient les variables importantes influençant la marge brute de commercialisation des œufs de volaille dans la zone d'étude. La Commercialisation des œufs de volaille a amélioré les moyens de subsistance moyens des ménages et constitue un moyen de générer des revenus. Par conséquent, la commercialisation des œufs de volaille doit être encouragée en termes d'accès au crédit, d'information et de fourniture d'installations de stockage.

scholarly journals APAKAH PROFITABILITAS DAN NILAI BUKU BERDAMPAK TERHADAP RETURN SAHAM?: STUDI EMPIRIS PADA PERUSAHAAN LQ45

2019 ◽  
Author(s):  
Aldi Kurniawan ◽  
Irdha Yusra
Keyword(s):  
Stock Returns ◽  
Stock Exchange ◽  
Random Effect ◽  
Sampling Technique ◽  
Fixed Effect ◽  
Least Square ◽  
Financial Report ◽  
Panel Data Regression ◽  
Report Data ◽  
The Impact

At present, there are many options in Indonesia that can be chosen by people who have advantages and one of the investors makes a profit by investing. For investors, the capital market is a place to channel funds in the form of shares, with the hope of regaining high shares. This study aims to discuss the impact of profitability and book value on stock returns. The population in this study is the LQ45 company listed on the Indonesia Stock Exchange (IDX) per period 2013-2017. The sampling technique used a purposive sampling method and based on predetermined criteria obtained a sample of 10 companies. Financial report data is obtained from the official IDX website. The analytical method used is panel data regression analysis with the help of the application E-Views 8. The initial test is done, namely completing the Chow-Test to decide whether the method of Pooled least square or Fixed effect is used; and test the Hausman-test to decide whether the fixed effect method or random effect can be used. The results of this observation state that profitability has a positive and significant effect on stock returns and negative and significant approval book values on stock returns

scholarly journals Revealing Awareness and Compliance of Tax

2019 ◽  
Vol 4 (2) ◽  
pp. 125-137
Author(s):  
Khoirul Fuad ◽  
Lutfi Khusfiyah
Keyword(s):  
Empirical Evidence ◽  
Quantitative Method ◽  
Tax Compliance ◽  
Sampling Technique ◽  
Study Data ◽  
Moderating Effect ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Primary Data

This study aims to determine the empirical evidence of tax knowledge, trust, transparency an tax awareness to tax compliance. This study involved 100 respondents as samples using accidental sampling technique. Respondents who participated in this study were the WPOP and the WP Badan  registered at KPP Pratama  Jepara.  This type of research is quantitative method using primary data. In this study, data was collected by distributing questionnaire for 5 days. The data in this study were analyzed with Partial Least Square (PLS) using Smart PLS 3.0 software.The result showed that there are two variables which are tax knowledge and transparency has posoitive significant effect toward tax awareness and tax compliance. Although, there are still variables which don’t have any significant effect. The variables is tax awareness toward tax compliance, trust toward tax awareness and trust toward tax compliance. Tax awareness does moderating effect of tax knowledge and transparency on tax compliance. Tax awareness doesn’t have mediating effect of trust toward tax compliance

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