THE INFLUENCE OF VOLUNTARY GLOBAL REPORTING INITIATIVE (GRI) ON THE PERFORMANCE OF INDONESIA LISTED COMPANIES

The background of this research is Indonesian companies are still voluntarily using GRI compare to other countries' cases. The main thing is that the limited number of companies that use GRI can affect its performance. The organization's performance describes the company's financial ratios as one of the effective financial performance descriptions. This is related to economic factors that are internal to the company, such as GRI, CSR, and ESG. The purpose of this study was discussed because of the limited number of listed companies in Indonesia (listed in IDX) using the GRI G4 method globally, which is one of the highlights of this research. The data used for 4 years, namely 2016-2019 in Indonesia. This research methodology uses panel data regression. This study uses secondary data, namely from the company's financial statements and database streams (Thomson Reuters Eikon). The results of the study prove that GRI affects financial ratios. The same result also occurs in other variables, namely ESG affects financial ratios (ROA). The controversy is that companies that have been listed must pay more attention to developments in items in GRI to gain trust from foreign investors and confidence in the company's sustainability.

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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

Jurnal Ilmiah Akuntansi dan Manajemen ◽

10.31599/jiam.v16i1.116 ◽

2020 ◽

Vol 16 (1) ◽

pp. 85-95

Author(s):

Oma Romantis ◽

Kurnia Heriansyah ◽

Soemarsono D.W ◽

Widyaningsih Azizah

Keyword(s):

Earnings Management ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Total Sample ◽

Tax Planning ◽

Tax Rates ◽

Panel Data Regression ◽

Analysis Technique ◽

Data Regression

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.

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Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan

Jurnal ULTIMA Accounting ◽

10.31937/akuntansi.v10i2.993 ◽

2019 ◽

Vol 10 (2) ◽

pp. 138-149

Author(s):

Intan Paulina Lubis ◽

Lailah Fujianti ◽

Rafrini Amyulianthy

Keyword(s):

Regression Analysis ◽

Earnings Management ◽

Firm Size ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Company Size ◽

Panel Data Regression ◽

Data Regression ◽

Size Firm

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management

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Pengaruh Kepemilikan Manajerial dan Dewan Direksi terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2017

10.31227/osf.io/a2szb ◽

2019 ◽

Author(s):

Julastari ◽

Aminar Sutra Dewi

Keyword(s):

Financial Performance ◽

Board Of Directors ◽

Secondary Data ◽

Financial Statements ◽

Managerial Ownership ◽

Financial Report ◽

Panel Data Regression ◽

Data Regression ◽

The Board Of Directors ◽

Fraudulent Financial Statements

The composition of managerial ownership can contribute effectively to the results of the process of preparing a quality financial report or the possibility of avoiding fraudulent financial statements. This study aims to determine the effect of Managerial Ownership, Board of Directors, and the influence of Corporate Financial Performance. The sample used was financial sector companies in 2013-2017 totaling 19 samples. The type of data used was secondary data. The hypothesis in this study was tested using panel data regression. The results of hypothesis testing indicate that Managerial Ownership has a negative and not significant effect on Financial Performance (ROA), the Board of Directors has a positive and significant influence on the company's Financial Performance (ROA)

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Pengaruh Kepemilikan Manajerial, Proporsi Dewan Komisaris, Independensi

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol4iss20174pp324-339 ◽

2017 ◽

Vol 4 (4) ◽

pp. 324

Author(s):

Idzal Dwi Nantyah ◽

Nisful Laila

Keyword(s):

Panel Data ◽

Firm Size ◽

Audit Committee ◽

Secondary Data ◽

Financial Statements ◽

Managerial Ownership ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Data Regression ◽

Regression Techniques

The aim of this study was to determine the effect of good corporate governance,growth of sales, and firm size on ROE of BUMN firm that listed ISSI Period 2011-2014. The method used is quantitative method with panel data regression techniques. The data used is secondary data by collecting data annual financial statements of BUMN firms that listed in ISSI period 2011-2014. Panel data regression conducted showed that managerial ownership (X1) negative and significant impact on ROE, the proportion of commissioners positive and significant impact on ROE (X2), the independence of audit committee (X3) negative and significant impact on ROE, growth of sales (X4) positive and significant impact on ROE, firm size (X5) positive and significant impact on ROE as well as managerial ownership, the proportion of commissioners, the independence of audit committee, growth of sales, and firm size simultaneously affect ROE of BUMN firms period 2011-2014.

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The Effect of Sales Growth and Leverage on Tax Avoidance Empirical Study of Coal Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange in 2014-2018

Jurnal AKSI (Akuntansi dan Sistem Informasi) ◽

10.32486/aksi.v5i2.538 ◽

2020 ◽

Vol 5 (2) ◽

pp. 89-95

Author(s):

Bella Nadya ◽

Dyah Purnamasari

Keyword(s):

Stock Exchange ◽

Sample Selection ◽

Tax Avoidance ◽

Secondary Data ◽

Financial Statements ◽

Sales Growth ◽

Research Model ◽

Mining Companies ◽

Panel Data Regression ◽

Data Regression

This study aims to determine the influence of sales growth and leverage on tax avoidance on coal sub-sector mining companies listed on the IDX in 2014-2018. The data used were secondary data and the samples were financial statements from 10 coal sub-sector mining companies listed on the IDX in 2014-2018. The method of sample selection was purposive sampling, while the data analysis included panel data regression analysis. The data were analyzed using Eviews 10 software. The results of this study show that sales growth and leverage affect tax avoidance. Suggestions for further research is to add research model variables that influence tax avoidance.

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HUBUNGAN KAUSAL ANTARA KEPEMILIKAN MANAJERIAL, DEWAN DIREKSI DAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

10.31227/osf.io/eh268 ◽

2019 ◽

Author(s):

Julastari ◽

Aminar Sutra Dewi

Keyword(s):

Financial Performance ◽

Board Of Directors ◽

Secondary Data ◽

Financial Statements ◽

Managerial Ownership ◽

Financial Report ◽

Panel Data Regression ◽

Data Regression ◽

The Board Of Directors ◽

Fraudulent Financial Statements

The composition of managerial ownership can contribute effectively to the results of the process of preparing a quality financial report or the possibility of avoiding fraudulent financial statements. Thisstudy aims to determine the effect of Managerial Ownership, Board of Directors, and the influence ofCorporate Financial Performance. The sample used was financial sector companies in 2013-2017totaling 19 samples. The type of data used was secondary data. The hypothesis in this study was testedusing panel data regression. The results of hypothesis testing indicate that Managerial Ownership has anegative and not significant effect on Financial Performance (ROA), the Board of Directors has apositive and significant influence on the company's Financial Performance (ROA)

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Analisis Faktor yang Mempengaruhi Perataan Laba

Akuisisi: Jurnal Akuntansi ◽

10.24127/akuisisi.v16i1.457 ◽

2020 ◽

Vol 16 (1) ◽

pp. 31-38

Author(s):

Ridwan Ridwan ◽

Fransiska Fransiska

Keyword(s):

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Income Smoothing ◽

Company Size ◽

Financial Leverage ◽

Panel Data Regression ◽

Data Regression ◽

Data Source

This study aims to examine the influence of factor analysis i.e. profitabilty, financial leverage, company size, public shareholders and liquidity on the income smoothing praxis of coal's sub-sector firm listed on the Stock Exchange in the 2013-2017 years. This research is a associative type. The data source used is secondary data in the form of the company's financial statements. The sampling technique used was purposive sampling, and samples of six coal's sub-sector firms. The data analysis method uses descriptive statistics analysis, panel data regression, the classical assumption test and hypotesis test. The results showed that income smoothing praxis can be influenced by profitabilty, financial leverage, company size, public shareholders and liquidity both simultaneously and partially.

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Pengaruh Struktur Modal, Profitabilitas, Rasio Aktivitas Terhadap Nilai Perusahaan

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v3i1.11285 ◽

2021 ◽

Vol 3 (1) ◽

pp. 34

Author(s):

Della Noviyanti ◽

Herman Ruslim

Keyword(s):

Panel Data ◽

Capital Structure ◽

Activity Ratio ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Panel Data Regression ◽

Data Regression ◽

Activity Ratios

The purpose of this study is to look at the effect of capital structure, profitability, activity ratio (TATO) on the value of companies listed on the Indonesia Stock Exchange (IDX). This study was analyzed using a panel data regression tool with 21 companies in the 2014-2019 period, producing 126 data observation. The sampling technique in this study used purposive sampling. The data used in the form of secondary data, namely financial statements. Data processing using the application e-views 11. The results of this study indicate that profitability and activity ratios (TATO) significantly influence the value of the company. However, capital structure has no significant effect on firm value.Tujuan dari penelitian ini untuk melihat pengaruh struktur modal, profitabilitas, rasio aktivitas (TATO) terhadap nilai perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI).Penelitian ini dianalisis menggunakan alat regresi data panel dengan 21 perusahaan pada periode 2014-2019, menghasilkan 126 data observasi. Teknik pengambilan sampel dalam penelitian ini menggunakan purpossive sampling. Data yang digunakan berupa data sekunder yaitu laporan keuangan.Pengolahan data menggunakan aplikasi e-views 11. Hasil penelitian ini menunjukkan bahwa profitabilitas dan rasio aktivitas (TATO) berpengaruh secara signifikan terhadap nilai perusahaan. Tetapi, struktur modal berpengaruh tidak signifikan terhadap nilai perusahaan.

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PENGARUH NILAI TAMBAH EKONOMI DAN RASIO KEUANGAN TERHADAP MARKET VALUE-ADDED PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2014-2018

Jurnal Ekonomi Syariah Teori dan Terapan ◽

10.20473/vol7iss202010pp1855-1868 ◽

2020 ◽

Vol 7 (10) ◽

pp. 1855

Author(s):

Rischi Qonita Fauziah ◽

Puji Sucia Sukmaningrum

Keyword(s):

Economic Value ◽

Value Added ◽

Market Value ◽

Financial Statements ◽

Added Value ◽

Financial Ratios ◽

Panel Data Regression ◽

Data Regression ◽

Market Value Added ◽

Solvency Ratio

ABSTRAKTujuan dalam penelitian ini yaitu untuk menganalisis nilai tambah yaitu EVA dan rasio keuangan yaitu EPS, ROE dan DER terhadap Market value added pada perusahaan yang terindeks JII selama periode 2014-2018. Metode analisis dalam penelitian ini yaitu regresi data panel dan sampel sejumlah 15 perusahaan. Sumber data berasal dari laporan keuangan perusahaan dan BEI. Hasil penelitian ini menunjukkan bahwa EVA, EPS, ROE dan DER secara simultan berpengaruh signifikan terhadap MVA. Dimana secara parsial EVA dan ROE berpengaruh secara signifikan terhadap MVA. Sedangkan DER dan EPS tidak berpengaruh terhadap MVA. Maka bagi para investor diharapkan untuk mempertimbangkan nilat tambah perusahaan dan melihat rasio keuangan perusahaan dalam memilih investasi.Kata Kunci: Market value added, metode nilai tambah ekonomi, rasio profitabilitas, rasio nilai pasar, rasio solvabilitas ABSTRACTThe purpose of this study is to analyze the added value of EVA and financial ratios namely EPS, ROE and DER oN MVA in companies indexed by the JII during the 2014-2018 period. The method of analysis in this study is panel data regression and a sample of 15 companies. The Source of data comes from the company’s financial statements as well as IDX. The results of this study indicate that EVA, EPS, ROE and DER simultaneously have a significant effect on MVA. Where partially EVA and ROE significantly influence the MVA. While DER and EPS did not affect the MVA in this study. So investors are expected to consider the value-added of the company and see the company’s financial ratios in choosing investments.Keywords: Market value-added, Economic value-added methods, profitability ratio, market value ratio, solvency ratio

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Pemodelan Kasus DBD di Provinsi Jawa Timur dengan Metode Data Panel

Jurnal Biometrika dan Kependudukan ◽

10.20473/jbk.v8i2.2019.101-108 ◽

2019 ◽

Vol 8 (2) ◽

pp. 101

Author(s):

Annisa Dwinda Shafira

Keyword(s):

Panel Data ◽

Population Density ◽

Time Series Data ◽

Secondary Data ◽

Series Data ◽

Panel Regression ◽

Affecting Factors ◽

Factors Affecting ◽

Panel Data Regression ◽

Data Regression

The combination of panel data regression consist of time series data, it was collected based on a characteristic at a certain time (cross section). This research aimed to analyze the affecting factors and dominant factors of Dengue Hemoragic Fever (DHF) cases in East Java using panel data regression. This research uses secondary data published by the East Java Provincial Health Office, namely the Health Profile and the East Java Provincial Statistics Agency such as documents of each Districts/City in Numbers of East Java on 2014–2017 using total research population that were collected in all districts/cities in East Java Province. The data of new cases of DHF and factors affecting the incidence of DHF including clean and healthy living behavior in the household, poverty, population density, rainfall in East Java on 2014–2017. Panel regression analysis is used to determine the best model of the CEM, FEM and REM using Chow test, Hausman test and Langrange Multiplier test. Based on the results, the best model of panel regression is FEM with affecting variables such as poverty, population density, and rainfall.

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