scholarly journals Informasi Akuntansi Lingkungan: Apa yang Memotivasi Perusahaan untuk Mengungkapkan?

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 471-486
Author(s):  
Friendty Friendty ◽  
Anita Anita
Keyword(s):  
Sampling Method ◽  
Auditor Independence ◽  
Environmental Accounting ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Reporting Practices ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Company Reputation

Over the years, there has been an increase in corporate initiatives in the area of environmental reporting practices. The study is conducted to analyze the factors that influence the disclosure of environmental accounting in companies in Indonesia. The sample in this study are 44 entities listed on the IDX from 2016-2020 which are collected by purposive sampling method. The data analysis technique used is panel data regression which is tested with SPSS and Eviews. The results show that firm size, auditor independence and public ownership do not affect environmental disclosure. Profitability affects environmental disclosure negatively. Leverage, listing period and company reputation positively affect environmental disclosure.

scholarly journals Profitabilitas, Solvabilitas, Likuiditas, dan Nilai Perusahaan Rumah Sakit yang Terdaftar di BEI 2015-2019

2021 ◽  
Vol 31 (5) ◽  
pp. 1303
Author(s):  
Anry Umar ◽  
William Tjong
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
P Value ◽  
Company Value ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Study Population ◽  
Using Data ◽  
Positive Effect

The hospital is a socio-economic service company. The research objective is to analyze the effect of profitability, solvency, and liquidity on the company value of the hospital industry. The study population was hospitals in sector 9 – trade, subsector 96 - health in the IDX for the 2015-2019. The sample was taken using nonprobability sampling method with purposive sampling technique of four issuers. This study uses a quantitative approach with data collection then processed with Eviews and the analysis technique used is panel data regression. From the results of the study using data panel regression with FEM approach and a significance value of 0.05; The p-value of ROE 0.3403, DER 0.0000 CR 0.0076. ROE, DER and CR have positive regression coefficients. The MIKA intercept value is 3.37330659, SAME -3.1121377, SILO 0.694458, and SRAJ -1.303740. R2 of ROE, DER and CR on PBV is 76.9%. The conclusion in this study, DER and CR have a significant and positive effect on PBV. Meanwhile, ROE has no significant effect on PBV, but has a positive relationship. Keywords: The value of the company; Profitability; Solvency; Liquidity; Hospital.

scholarly journals Analisis Struktur Aktiva, Kepemilikan Manajerial, dan Variabilitas Pendapatan Pada Struktur Modal Perusahaan Manufaktur

2021 ◽  
Vol 31 (2) ◽  
pp. 388
Author(s):  
Ni Komang Pina Lestari ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Regression Analysis ◽  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Income Variability

The purpose of this study was to determine the effect of asset structure, managerial ownership, and income variability on the company's capital structure (DER). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017- 2019 period. The population in this study were 181 companies, using the purposive sampling method the research sample was obtained as many as 46 manufacturing companies. The data analysis technique used in this research is panel data regression analysis technique with Eviews version 11 as a tool. Based on the research results, it is found that the asset structure has no effect on the capital structure. Managerial ownership has a positive and significant effect on capital structure. Income variability has a negative and significant effect on capital structure. Keywords:  Asset Structure; Managerial Ownership; Income Variability; Capital Structure.

scholarly journals Sustainability Reporting dan Return Saham di Perusahaan Terindeks LQ45

2021 ◽  
Vol 31 (6) ◽  
pp. 1356
Author(s):  
Nyoman Weda ◽  
I Putu Sudana
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Stock Returns ◽  
Stock Return ◽  
Sampling Method ◽  
Sustainability Reporting ◽  
Company Size ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

In recent years, investors have put pressure on companies to disclose more sustainability information. The purpose of this study was to determine the effect of the intensity of disclosure in sustainability reporting on stock returns. This research was conducted on companies with shares listed in the LQ45 index on the IDX. The number of samples taken was 17 companies, with a purposive sampling method. Data collection was carried out by documentation study. The analysis technique used is the panel data regression analysis technique. The results showed that the intensity of disclosure in sustainability reporting has no effect on stock returns. The high intensity of disclosure does not necessarily attract investors to invest and increase the company's stock return. Keywords: Sustainability Reporting; Profitability; Company Size; Stock Return.

scholarly journals Pengaruh good corporate governance terhadap profitabilitas perusahaan

2019 ◽  
Vol 2 (3) ◽  
pp. 127-136
Author(s):  
Suci Subiyanti ◽  
Rachma Zannati
Keyword(s):  
Corporate Governance ◽  
Panel Data ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The purpose of this study is to provide empirical evidence regarding the effect of the size of the Independent Commissioners and Managerial Ownership on Profitability as measured by ROA. The object of this study is a banking company listed on the Stock Exchange in the 2013-2017 period. Based on the purposive sampling method that is based on the criteria that have been determined, 15 companies were obtained as research samples. The analysis technique uses panel data regression using E-Views 9 software. The results of the study prove that the Independent Board of Commissioners has no significant effect on profitability, while managerial ownership has a significant effect on profitability. Implications and suggestions are explained in this study.  

scholarly journals PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (PADA SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017)

2020 ◽  
Vol 10 (2) ◽  
pp. 196
Author(s):  
Eka Dela Oktiwiati ◽  
Mafizatun Nurhayati
Keyword(s):  
Significant Influence ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Investment Decision ◽  
Sampling Technique ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Observation Period

This study aims to determine the effect of Profitability, Capital Structur, and Investment Decision to company values. This population is pharmacist companies of Indonesia Stock Exchange on periode 2013 to 2017. The research design is causal research. The sampling technique is purposive sampling method. The method derived 6 companies that meet the criteria from 9 companies during the observation period of five years. Total sampel are 30 sample. The analysis technique used is the panel data regression. The results showed that profitability has positive and significant influence towards the firm value, while the capital structure has positive and significant towards the firm value. And the investment decision has positive and significant influence towards the firm value.

Environmental reporting practices and performance of timber firms in Ghana

2019 ◽  
Vol 9 (2) ◽  
pp. 268-286 ◽  
Author(s):  
Samuel Kwaku Agyei ◽  
Benjamin Yankey
Keyword(s):  
Environmental Accounting ◽  
Primary Data ◽  
Survey Method ◽  
Perceived Benefits ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Firm Reputation ◽  
Content Type ◽  
Reporting Practices ◽  
And Performance

Purpose The purpose of this paper is to assess the motivations of timber firms in Ghana to undertake environmental accounting and reporting (EAR) and the perceived benefits from it. Design/methodology/approach Survey method involving primary data from a census of 13 timber firms in Kumasi (Ghana) and descriptive statistics including Kendall’s coefficient were used to analyze the perceptions of practitioners on EAR. Findings The study offered support for the political economy, legitimacy and stakeholder theories generally applied to the study of EAR. Specifically, the study concluded that EAR is common to timber firms in Ghana. Pressure from government, media, shareholders’ influence and the existence of environmental committee or department in the company are perceived to influence timber firms’ level of environmental disclosure. Meanwhile, perceived benefits from EAR include fostering cordial relationship between timber firms and the society, preventing government fines and improving firm reputation. Research limitations/implications The presence of biases in the responses of survey method studies can be difficult to eliminate. However, given the benefits associated with getting practitioners views on EAR and the reliability/validity procedures that the instruments and respondents were subjected to, this weakness was reduced to its barest minimum. Practical implications The study recommends that governments should adopt green tax policy to encourage EAR while regulatory bodies make EAR mandatory. Originality/value This study contributes to the discussion on EAR from the perspective of practitioners in the timber industry of Ghana, which has been neglected in previous studies.

scholarly journals Environmental Reporting Disclosures Practices of Listed Ceramic and Cement Companies at DSE in Bangladesh

2020 ◽  
pp. 7-15
Author(s):  
Mohammad Main Uddin ◽  
Rabiul Islam ◽  
Md. Abdur Rouf ◽  
Md. Javed Kayser
Keyword(s):  
Annual Report ◽  
Stock Exchange ◽  
Environmental Accounting ◽  
Secondary Source ◽  
Environmental Reporting ◽  
Cash Dividend ◽  
Environmental Disclosure ◽  
Accounting Disclosure ◽  
Reporting Practices ◽  
Relationship Of

This study attempts to investigate the environmental accounting disclosure reporting practices in annual report of listed ceramic and cement companies at Dhaka Stock Exchange (DSE) in Bangladesh. To derive the results, we had collected data from secondary source more specifically from annual report. Collected data are analyzed by using, with statistical tools and SPSS software. For testing hypothesis, we have conducted data analysis with regression model and ANOVA test. The study revealed that only 40% listed ceramic companies disclosed their environmental accounting disclosure reporting practices in annual report and 71.43% listed cement companies disclosed their environmental accounting disclosure reporting practices in annual report. Both from ceramic and cement companies, no one disclosed any monetary information about environmental accounting disclosure reporting practices in their annual report. From two sectors comparatively cement companies disclosed more environmental accounting disclosure reporting practices in annual report. Another investigation was done under this study and found that there is no significant relationship of extend of environmental disclosure with Earnings Per Share (EPS), Net Profit (NP), rate of Cash Dividend (CD),Total Assets (TA); and Net Asset Value per Share (NAPV).

scholarly journals Are The Banks on The Way of Sustainability Reporting Practices: From A Developing Country Perspective?

2022 ◽  
Vol 20 (1) ◽  
pp. 110
Author(s):  
Brishti Chakraborty
Keyword(s):  
Social Economic ◽  
Health And Safety ◽  
Sustainability Reporting ◽  
Environmental Accounting ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Tree Plantation ◽  
Reporting Practices ◽  
Social Perspectives ◽  
Analysis Technique

<p class="Imar-Abstract"><em>This study examines the extent and nature of social, economic, and environmental reporting practices of Bangladeshi-listed banks. Using content analysis technique, Information was gathered from the available annual reports of 25 banks from 2014 to 2019. Findings revealed that overall reporting of environmental information has increased by 47% from 2014 to 2019, whereas overall social reporting has increased by 30% from 2014 to 2019. Again, we tried to explore sustainability reporting practices of these banks considering 26 categories too, where the first 12 categories are used to identify environmental accounting and reporting practices and the rest 14 for social and economic reporting. The findings of 26 categories of sustainability reporting reflect that social, economic, and environmental reporting has increased greatly by 74.90% in 2019.  Most of the banks disclosed mostly about energy consumption (D6) from environmental reporting while economic social (D16), education, and training (D18), health and safety (D19) and culture (D20) from social perspectives and least about activities undertaken for tree plantation (D3) from an environmental perspective. This study has great implications for the policymakers of the corporate sector and government.</em></p><p class="Imar-Abstract"> </p>

Analisis Potensi Financial Distress Industri Pertambangan di Asia Tenggara

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
DINDA AZZAHRA ZAHRA
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Leverage Ratio ◽  
Capacity Ratio ◽  
Operating Capacity ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect

The purpose of this study is to analyze the effect of profitability ratio, liquidity ratio, leverage ratio, and operating capacity ratio on financial distress potential. The population in this study are mining companies listed on the Asia Tenggara Stock Exchange in the period 2017-2019. The sample in this study amounted to 140 samples obtained from 84 companies for 3 years with a purposive sampling method. The analysis technique in this study is panel data regression analysis using eviews 9. The results showed that profitability did no influenced the finacial distress potential, liquidity ratio did no influenced the finacial distress potential, leverage ratio did no influenced the finacial distress potential, and operating capacity ratio has a negative effect on finacial distress potential.

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Hutang

2020 ◽  
Vol 5 (2) ◽  
pp. 83
Author(s):  
Suci Meta Saputri ◽  
Widi Hariyanti ◽  
Yunus Harjito
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Sampling Method ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression ◽  
Negative Effect ◽  
Company Growth ◽  
Debt Policy ◽  
Positive Effect

This study aims to analyze the effect of profitability, liquidity, asset structure and company growth on debt policy. The sample in this study amounted to 490 samples obtained from 98 companies for 5 years with purposive sampling method. The data analysis technique used in this research is panel data regression analysis technique which is processed using Eviews 9 software.The results show that profitability and liquidity have a negative effect on debt policy, while asset structure has no effect on debt policy, and company growth has a positive effect on debt policy. debt policy.

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