scholarly journals The Effect of Financial Performance and Environmental Costs toward Environmental Performance in Coal-Mining Companies Listed on the Indonesia Stock Exchange 2015-2018

2020 ◽  
pp. 158-168
Author(s):  
Karima Fibriani ◽  
◽  
Taufiq Taufiq ◽  
Yusnaini Yusnaini ◽  
◽  
...  
Keyword(s):  
Financial Performance ◽  
Coal Mining ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Environmental Costs ◽  
Mining Companies

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.

The Effect of Managerial Ownership, Financial Performance, Corporate Competition on Stock Prices with Capital Structure as the Intervening Variable in the Coal Mining Companies Listed on the Indonesia Stock Exchange

2020 ◽  
Vol 2 (1) ◽  
pp. 24-33
Author(s):  
Yulia Afriani ◽  
Abdul Rakhman Laba ◽  
Andi Aswan
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Coal Mining ◽  
Stock Prices ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Firm Competition ◽  
Mining Companies

This study aimed to find out the effect of managerial ownership, financial performance, corporate competition on stock prices with capital structure as the intervening variable in the coal mining companies listed on the Indonesia Stock Exchange. Managerial ownership variables by the shareholding presentation. Financial performance variables by Total Asset Turnover (TATO). Firm competition variable by Concentration Ratio (CR). Capital structure variables by Debt to Equity Ratio (DER). Stock prices variable by Price to Book Value (PBV). The population of this study was the coal mining companies listed on the IDX. This study used Purposive as the sampling technique. The data source was secondary data from financial statements published through the IDX official website. This study used descriptive statistics and inferential statistics with a quantitative approach using regression techniques with the E-Views version 10 program. The results of this study showed that the dealings of managerial ownership had a positive and significant effect on DER, TATO had a negative and not significant effect on DER, while CR had a negative and significant effect on DER. The dealings of managerial ownership, TATO, DER has a positive and significant effect on PBV, while CR has a negative and not significant. The dealings of managerial ownership influences PBV through DER, interestingly TATO has no effect on PBV through DER and CR influences PBV through DER

scholarly journals ANALISIS KINERJA KEUANGAN PADA PERUSAHAAN GO PUBLIC SUB SEKTOR PERTAMBANGAN BATUBARA DI BURSA EFEK INDONESIA (BEI)

2020 ◽  
Vol 16 (2) ◽  
pp. 127-141
Author(s):  
Rahmi Aryanti ◽  
Junaidi Junaidi
Keyword(s):  
Financial Performance ◽  
Coal Mining ◽  
Stock Exchange ◽  
Financial Data ◽  
Financial Ratios ◽  
Analysis Approach ◽  
Mining Company ◽  
Mining Companies

This study aims to determine the financial performance of coal mining companies that have gone public and listed on the Indonesia Stock Exchange (BEI) from 2008 to 2012. By using 13 samples of coal mining companies, financial data are analyzed using financial ratios and Du Pont analysis approach. Furthermore, different test performed on average every financial ratios. The research proves that the overall financial performance of a coal mining company shows unsatisfactory results (bad). And the numbers generated financial ratios of each company generally does not show significantly different results with each other.

scholarly journals The Influence of Environmental Performance, Environmental Cost and ISO 14001 on Financial Performance in Non-Financial Companies Listed on the Indonesia Stock Exchange

2020 ◽  
Vol 1 (2) ◽  
pp. 74-83
Author(s):  
Husnah Nur Laela Ermaya ◽  
Ayunita Ajengtiyas Saputri Mashuri
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Total Sample ◽  
Iso 14001 ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Negative Effect ◽  
Independent Variable ◽  
Iso 14001 Certification

This study aims to determine the effect of Environmental Performance, Environmental Costs and ISO 14001 on Financial Performance. The independent variable in this study was Environmental Performance measured by using PROPER, Environmental Costs measured by environmental costs incurred by companies, ISO 14001 measured by a dummy with a weight of 1 for companies that have ISO 14001 certification and 0 for and vice versa. The population in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) with an observation period of 3 years, 2016- 2018, using a sampling method that is purposive sampling and the total sample obtained is 23 sample companies per year, 2 outlier samples , so that the total sample obtained in this study was 67 samples. The results of this study indicate that environmental performance has a significant positive effect on financial performance, environmental costs have a significant negative effect on financial performance, and ISO 14001 doesn't effect on financial performance.

scholarly journals Effect of Environmental Performance and Environmental Costs on Financial Performance With CSR Disclosure As Intervening Variables

2020 ◽  
Vol 8 (1) ◽  
pp. 37-43
Author(s):  
Cindy Pratama Derila ◽  
Einde Evana ◽  
Fajar Gustiawaty Dewi
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Investment Decisions ◽  
Environmental Costs ◽  
Mining Companies ◽  
Conceptual Paper ◽  
Csr Disclosure ◽  
Intervening Variables

This research is a conceptual paper that aims to determine the effect of researchers will examine the effect of Environmental Performance and Environmental Costs on Financial Performance with CSR as an Intervening variable on mining companies listed on the Exchange Indonesian Securities and participated in the 2015-2018 PROPER. This research is expected to be used as a material consideration in making policies concerning environmental performance and as a tool to measure financial performance for the progress of the company. In addition to being taken into consideration, researchers hope that this research can be used to help in making investment decisions in the company as an evaluation material.

scholarly journals The effect of debt policy, company value, company size, investment cash flow on stock returns on mining companies listed on Indonesia Stock Exchange

2019 ◽  
Vol 9 (1) ◽  
pp. 99
Author(s):  
Ardhia Prameswari Regita Cahyani ◽  
Carolyn Lukita Sembiring
Keyword(s):  
Financial Performance ◽  
Stock Returns ◽  
Cash Flow ◽  
Firm Value ◽  
Stock Exchange ◽  
Company Size ◽  
Mining Company ◽  
Mining Companies ◽  
Company Value ◽  
Debt Policy

Investment is a delay in consumption now to be allocated to productive assets which are expected to generate profits in the future, which is called stocks return.  Mining company in Indonesia is an attractive sector to invest in stocks because from a geographical perspective, Indonesia is an archipelago structure that contains mining products. There are risks that will be experienced by investors when investing, namely systematic risk and unsystematic risk. Unsystematic risk can be avoided because related to management decisions. Knowing and analyzing the effect of debt policy, firm value, company size, investment cash flow on stock returns on mining companies listed on the Indonesian Stock Exchange. The statistical method used in this study is multiple regression analysis. The sample in this study is a mining company that has go public and published audited financial statements 2013-2017 with 84 data processed consisting of 28 companies each year. The results of hypothesis testing can be concluded that debt policy and firm value have significant effect on stock returns while firm size and investment cash flow does not have significant effect on stock returns. Investor will be interested in investing in companies with good financial performance rather than bad financial performance.

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

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.

scholarly journals PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN BATUBARA YANG GO-PUBLIC DI INDONESIA

2019 ◽  
Vol 3 (1) ◽  
pp. 97
Author(s):  
LCA Robin Jonathan ◽  
Theresia Militina
Keyword(s):  
Capital Structure ◽  
Coal Mining ◽  
Financial Management ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Selling Price ◽  
Data Types ◽  
Leverage Ratio ◽  
Mining Companies

This study aims to analyze and determine the effect of the projected capital structure in the leverage ratio on profitability and company value in coal companies that go public in Indonesia in 2013-2015 both directly and indirectly.With the improvement in the selling price of coal today, it is a breath of fresh air for coal mining companies to start their activities. The decision on the proportion between debt and equity is very important. Modigliani and Miller said that the use of debt would be more profitable than the capital itself. The main objective of financial management is to maximize the value of the company. From managed business activities, profits are obtained. The problem is whether the capital structure has a significant effect on profitability and firm value. The development of coal mining companies in Indonesia has good prospects because it is very much needed for the energy industry by generating electricity with coal. The mining and mining service companies listed on the Indonesia Stock Exchange in 2013-2015 were 42 companies and 23 of them were coal mining companies whose financial reports were examined at the same time period. This study uses path analysis with cross section data and secondary data types in the form of financial statements published on the Indonesia Stock Exchange. The results of the study show that directly, capital structure has no significant effect on profitability and has a negative and significant effect on firm value. Profitabitas has no significant effect on firm value. Indirectly, profitability has no significant effect in mediating the relationship of capital structure to firm value.

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