Environmental Performance Versus Corporate Financial Performance (Environemntal Media Exposure di Indonesia)

The purpose of this study is examine the effect of environmental performance, type of industry and environmental media exposure on corporate financial performance in public companies listed on the Indonesia Stock Exchange during the period 2015-2017. The population used in this study are public companies or issuers other than financial service institutions or the banking and financial sectors listed on the Indonesia Stock Exchange. The data obtained is secondary data using library research. The sampling method used purposive sampling technique, obtained as many as 24 companies as a study sample for four years. The analysis in this study uses Statistical Product and Service Solutions (SPSS) software program version 24.0, where the statistical model used is multiple regression analysis. The results in this study are that environmental performance is good without and with the existence of moderating environmental media exposure variables having a significant and positive influence on corporate financial performance. While typr of industry is good without being moderated or moderating the variable environmental media exposure, it does not have a significant effect on corporate financial performance. For further research, it is recommended to enlarge the research sample not only limited to public companies or issuers other than financial service institutions, but also include public companies or issuers of the banking and financial sectors as research samples.

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THE MODERATING EFFECT OF INDEPENDENT COMMISIONERS ON FINANCIAL POLICY AND PUBLIC OWNERSHIP TOWARD CORPORATE FINANCIAL PERFORMANCE

International Journal of Contemporary Accounting ◽

10.25105/ijca.v2i2.7517 ◽

2020 ◽

Vol 2 (2) ◽

pp. 139

Author(s):

Niko Silitonga

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Measurement Instrument ◽

Secondary Data ◽

Sampling Technique ◽

Annual Reports ◽

Corporate Financial Performance ◽

Financial Policy ◽

Public Ownership ◽

The Relationship

AbstractThe corporate financial performance is one of the measurement instrument whether the company is sustainable. This study aims to determine the effect of financial policy and public ownership on corporate financial performance with Independence of commissioners as a moderating variable in mining companies listed on Indonesia Stock Exchanges. This research uses a quantitative research model using secondary data. The data in this study were processed by the Moderating Regression Analysis (MRA) method supported by the IBM SPSS and Microsoft Excel programs as support software with data analysis techniques in the form of a classic assumption test and R2 test, F test, and t test. The population in this study are companies that have reported annual reports consistently during the 2014-2017 period. This study used a purposive sampling technique and obtained as many as 19 companies in accordance with predetermined criteria. The results of this study indicate that financial policy proxied by debt policy (DER) has a significant and positive effect on corporate financial performance, public ownership has no significant effect on corporate financial performance, independence commissioners strengthen the relationship between financial policy on corporate financial performance and independence commissioners do not has a moderating role between the relationship between Public Ownership and corporate financial performance. This study uses data from mining sector companies, it is recommended for further research to use other sectors such as: Property & Real Estate Sector, Manufacturing Sector, and others listed on the Indonesia Stock Exchange. The implications of this study for the company management, this research can provide input to the company to be able to choose and use an independent commissioner who fulfills expertise in the financial and business fields of his company in order to make a decision on his company's financial policy.Keywords: Independence of Commissioners, Financial Policy, Public Ownership, Corporate Financial Performance.

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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

HASANUDDIN JOURNAL OF BUSINESS STRATEGY ◽

10.26487/hjbs.v2i1.307 ◽

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

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ANALISIS RETURN ON INVESTMENT (ROI) UNTUK MENILAI KINERJA KEUANGAN PADA PT. MITRA INVESTINDO, Tbk.

J-ISCAN: Journal of Islamic Accounting Research ◽

10.52490/j-iscan.v3i1.1143 ◽

2021 ◽

Vol 3 (1) ◽

pp. 35-43

Author(s):

Dedy Hardiansyah ◽

Nurhayati Nurhayati

Keyword(s):

Financial Performance ◽

Return On Investment ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Literature Study ◽

Descriptive Research ◽

Analysis Technique ◽

Research Population ◽

Quantitative Descriptive

The purpose of this study is to find out how much Return On Investment (ROI) is to assess the financial performance of PT Mitra Investindo, Tbk. This type of quantitative descriptive research uses secondary data. Data collection techniques are documentation and literature study. Research population for 22 years from the start of listing on the Indonesia Stock Exchange 1997-2019. Then a sample of 10 years from 2010-2019 with purposive sampling technique. The data analysis technique used statistical analysis with a one-sample t-test. The results showed that the Return On Investment (ROI) to assess the financial performance of PT Mitra Investindo, Tbk was in a bad condition because it was less than 30% of the expected.

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Effect of Corporate Governance on Financial Performance of Deposit Money Banks in Nigeria

Asian Journal of Economics Business and Accounting ◽

10.9734/ajeba/2019/v13i330175 ◽

2020 ◽

pp. 1-11 ◽

Cited By ~ 1

Author(s):

Sani, Abdulrahman Bala ◽

Aliyu, A. Almustapha ◽

Bakare, Taophic Olarewaju

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Financial Institutions ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

P Value ◽

Individual Element ◽

Ceo Duality ◽

Significance Level

Effective supervision of financial institutions is premised on existence of sound corporate governance. Corporate governance refers to the extent to which companies are run in an open and honest manner. Despite the relative stability experienced by financial institutions post-consolidated era, the health of financial institutions in Nigeria today appears to have worsen due to the weak corporate governance. It is as a result of this, the study examine the effect of corporate governance on financial performance of deposit money banks in Nigeria. This study obtained secondary data from the annual report of deposit money banks quoted on the Nigeria Stock Exchange (NSE) spanning from 2011 to 2018 with the use of purposive sampling technique. Panel regression technique was adopted to analyse data collected. The result showed that corporate governance has significant effects on financial performance of deposit money banks in Nigeria as indicated by the p-value of Wald x2 of (0.0000) with coefficient (10.92) at 5% significance level. When individual element of corporate governance is considered, CEO duality has no significance effect on ROA with coefficient 2.1903 and p-value 0.943 while management equity holding has significant effect on ROA as indicated by p-value of 0.0000 and coefficient 10.958 at 5% significant level. The study then concluded that corporate governance has significant effect on financial performance of selected banks in Nigeria. Therefore the study recommends that CEO duality should be discourage in the deposit money banks in Nigeria and mandates a three years cooling off period where this is the case. This will assist to minimize potential conflicts of interests.

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Corporate Management Reviewed from Financial Performance Viewed from Corporate Social Responsibility

Ilomata International Journal of Management ◽

10.52728/ijjm.v2i1.197 ◽

2021 ◽

Vol 2 (1) ◽

pp. 30-34

Author(s):

Eko Meiningsih Susilowati

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Firm Size ◽

Stock Exchange ◽

Media Exposure ◽

Sampling Technique ◽

Corporate Management ◽

Manufacturing Companies ◽

Corporate Social

ABSTRACT This research aims to examine the financial performance viewed from corporate social responsibility in manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The population of research consisted of manufacturing companies enlisted in Indonesian Stock Exchange. The sample employed was manufacturing companies enlisted in Indonesian Stock Exchange in 2017. The sampling technique used was purposive sampling one. Data analysis was conducted using a multiple linear regression. The result of research showed that media exposure and firm size affect positively and significantly the disclosure of corporate social responsibility. Meanwhile, leverage and profitability affect positively but insignificantly the disclosure of corporate social responsibility in manufacturing companies. The result of adjusted R2 test in this research showed value of 0.297. It means that the disclosure of corporate social responsibility is affected by media exposure variable, firm size, leverage and profitability by 29.7%, while the rest of 79.3% was affected by other factors excluded from this study. Keywords: financial performance, corporate social responsibility

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Pengaruh Dari Intensitas Modal dan Tangibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Asuransi dan Perbankan Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2011-2015)

InFestasi ◽

10.21107/infestasi.v14i1.4262 ◽

2018 ◽

Vol 14 (1) ◽

pp. 80

Author(s):

M Aldy ◽

Sany Dwita ◽

Mayar Afriyenti

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Capital Intensity ◽

Negative Influence ◽

Financial Statement ◽

Firm Financial Performance ◽

Equity Ratio ◽

Independent Variable

This study aims to examine the influence of capital intensity and tangibility for firm financial performance. Financial performance is the dependent variable in this study that measured by ROA (Return on Asset).Independent variable in this study are capital intensity andtangibility, using the proxies of CIR (Capital Intensity Ratio)and DER (Debt to Equity Ratio). This study uses secondary data from financial statement of banking and insurances companies listed on Indonesian Stock exchange (IDX) for the period of 2011 to 2015. The purposive sampling technique was used to choose the study’s sample, resulting with 30 banking and 10 insurances companies. The data were analyzed using multipleregression to test the hypotheses formulated in this study. The results of this study show that partially,capital intensity and tangibility variablehave significant negative influence on capital structure. Whereas simultaneously, both have significant influence on financial performance. The resulted adjusted-R square, 56.6 percent, indicatesthat5.6percentof the changes in the value of the dependent variable can be explained by the changesin the values of the independent variables, namely, capital intensity and tangibilitywhile the remaining 43.4 percentchanges are explained by other variable outside the model.

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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

Jurnal Riset Akuntansi Tirtayasa ◽

10.48181/jratirtayasa.v5i2.8956 ◽

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.

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Financial Performance and Stock Price: Another Review on Banks Listed in Indonesia Stock Exchange

Journal of Management and Business Environment (JMBE) ◽

10.24167/jmbe.v3i1.3438 ◽

2021 ◽

Vol 3 (1) ◽

pp. 70

Author(s):

Erlyta Agustine Noviyanti ◽

Caecilia Wahyu Estining Rahayu ◽

Christina Heti Tri Rahmawati

Keyword(s):

Financial Performance ◽

Significant Influence ◽

Stock Prices ◽

Stock Price ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy

Financial performance is an important factor to attract investors in buying stocks. This study aims to determine the influence of financial performance measured by Non-Performing Loan Ratio (NPL), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Net Profit Margin (NPM) on price of stocks of banks listed in the Indonesia Stock Exchange (IDX) during 2014-2018. Of 43 banks, there were only 31 banks fit the criteria under purposive sampling technique. The data used in this study are secondary data obtained from the official website of Indonesia Stock Exchange (www.idx.co.id). Multiple linear regression analysis was applied for analyzing the data that were tested for classic assumptions. The results showed that simultaneously NPL, LDR, CAR, DER, ROA and NPM had significant influence on stock prices. Partially, the result showed that only ROA and NPM had a significant influence on stock prices. Banks must then focus mainly on ROA and NPM in attracting investors.

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PENGARUH INTELLECTUAL CAPITAL, KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.1.1.36-51 ◽

2020 ◽

Vol 1 (1) ◽

pp. 36-51

Author(s):

Micco Afdal Yusra ◽

Yunilma ◽

Ethika

Keyword(s):

Financial Performance ◽

Intellectual Capital ◽

Environmental Performance ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Audit Committees ◽

Annual Reports ◽

Capital Efficiency

research aims to examine the effect of intellectual capital, environmental performance and audit committees on financial performance. The population of this research is Manufacturing Company Registered on the Indonesia Stock Exchange for the period 2013-2017. The sampling method uses purposive sampling method. The data used is secondary data with annual reports. Processing data using the IBM SPSS Statistics 21.0 program. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that the Human capital efficiency, Structural capital efficiency, environmental performance and audit committes not influences financial performance. While Capital employed efficiency affected by financial performance.

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Analisis Pengaruh Rentabilitas, Solvabilitas dan Likuiditas terhadap Nilai Perusahaan

Jurnal Ilmiah Aset ◽

10.37470/1.21.2.153 ◽

2020 ◽

Vol 21 (2) ◽

pp. 123-128

Author(s):

Silva Nurhasanah ◽

Ekayana Sangkasari Paranita

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Public Companies ◽

The Public ◽

Positive Effect

This study aims to analyze the effect of profitability ratios, solvency ratios, and liquidity ratios towards firm value of the public companies listed on the Indonesia Stock Exchange in the period 2015-2017. The population is twelve automotive and component subsector companies. Sampling of this study was conducted using purposive sampling technique. Data is in the form of secondary data from each company’s financial statements from the Indonesian Stock Exchange website. The analytical method used is multiple linear regression analysis. The results show that of the ratios that measure the company’s financial performance, only the profitability ratio has a significant positive effect on firm value. The solvency ratio and the liquidity ratio does not significantly influence the firm value. But simultaneously, the three financial ratios show a significant positive effect towards firm value. This research model is quite strong, because all three variables contribute highly in explaining variations in firm value.

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