scholarly journals Analisis Pengaruh Ukuran Perusahaan, Jenis Industri, Umur Perusahaan, Dan Penerbitan Sukuk Terhadap Tingkat Pengungkapan Islamic Social Reporting (Isr) Pada Perusahaan Yang Terdaftar di Daftar Efek Syariah (Des) Tahun 2010-2012

2019 ◽  
Vol 1 (01) ◽  
pp. 76-101
Author(s):  
Devi Citravury ◽  
Sri Mulyati ◽  
Icih Icih
Keyword(s):  
Empirical Evidence ◽  
Multiple Regression ◽  
Sampling Method ◽  
Annual Report ◽  
Analytical Techniques ◽  
Positive Influence ◽  
Regression Method ◽  
Social Reporting ◽  
Multiple Regression Method ◽  
Size Type

The research aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as: industry size, type industry, age of firm and issuance of Sukuk. Measurement of Islamic Social Reporting is based Islamic Social Reporting Index asseen from the company’s annual report. Populations in this study are all companies that listed in Shariah Securities (Daftar Efek Syariah-DES). DES are collection of securities that are not contradict with Islamic principles and have been approved by BAPEPAM and LK. The sampling method in thistudy is purposive sampling. The total number of samples in this study were 63 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test. The analysis showed that industry size, type industry, and age of firm significantly positive influence the the level of disclosure of Islamic Social Reporting (ISR) in Indonesia. Meanwhile, issuance of Sukuk had no effect to the level of disclosure of Islamic Social Reporting (ISR) in Indonesia.

scholarly journals Analysis of Factors Affecting The Disclosure of Islamic Social Reporting (Empirical Studies on The Shariah Compliant Companies in The Sharia Securities List).

2017 ◽  
Vol 20 (1) ◽  
pp. 103 ◽  
Author(s):  
Peni Nugraheni ◽  
Ristina Wijayanti
Keyword(s):  
Empirical Evidence ◽  
Sampling Method ◽  
Empirical Studies ◽  
Analytical Techniques ◽  
Regression Method ◽  
Social Reporting ◽  
Company Size ◽  
Factors Affecting ◽  
Industry Type ◽  
Multiple Regression Method

The aim of this study is to obtain empirical evidence about factors that affect Islamic Social Reporting (ISR) in the Sharia compliant companies in Indonesia. The factors that used in this study are: company size, profitability, industry type, and ownership of Islamic securities. Measurement of Islamic Social Reporting is based on the Islamic Social Reporting Index developed by Othman (2010). The sampling method in this study is purposive sampling using companies that listed in Sharia Securities List on the year 2013. The analytical techniques was conducted by multiple regression method which showing that company size influences positively the Islamic Social Reporting (ISR) disclosure, meanwhile profitability, industry type, and Islamic securities ownership have no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesian Sharia Compliant companies  

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN

2020 ◽  
Vol 11 (1) ◽  
pp. 81-107
Author(s):  
Alvina Gunawan ◽  
KARINA HARJANTO
Keyword(s):  
Empirical Evidence ◽  
Multiple Regression ◽  
Sampling Method ◽  
Dividend Policy ◽  
Secondary Data ◽  
Regression Method ◽  
Purposive Sampling ◽  
Manufacture Sector ◽  
Multiple Regression Method ◽  
Research Show

The objective of this research is to obtain empirical evidence about the effect of profitability, leverage, company’s size, company’s growth and structure ownership towards dividend policy. The sample in this research is selected by using purposive sampling method. Data used in this research are secondary data. Data used in this research is analyzed by using multiple regression method. There are 10 manufacture firms selected as sample which simultaneously for the year 2013-2016 have been registered as manufacture sector in BEI. The results of this research show that (1) profitability has significant effect to dividend policy, (2) leverage doesn’t have significant effect to dividend policy, (3) company’s size has significant effect to dividend policy, (4) company’s growth doesn’t have  significant effect to dividend policy, (5) structure ownership doesn’t have significant effect to dividend policy.

scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting pada Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2010-2013

2018 ◽  
Vol 5 (2) ◽  
pp. 109
Author(s):  
Tantri Puji Rahayu ◽  
Agung Budi S.
Keyword(s):  
Environmental Performance ◽  
Quantitative Research ◽  
Annual Report ◽  
Analytical Techniques ◽  
Sampling Technique ◽  
Total Sample ◽  
Positive Influence ◽  
Social Reporting ◽  
Environmental Performance Measurement ◽  
Multiple Regression Method

Islamic Social Reporting (ISR) is a social responsibility disclosure index that has specific indicators on ethical principles of Islam. In this study, assessment a level of ISR disclosure performed among list of Jakarta Islamic Index companies. The aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as:social activity, industry size, profitability, and environmental performance. Measurement of Islamic Social Reporting is based on islamic social reporting categories that used to calculate the Islamic Social Reporting Index as seen from the company’s annual report. This research is a quantitative research. The population of this research are all companies that listed in Jakarta Islamic Index totaling 30 companies. Sampling technique used purposive sampling technique. Total sample was 8 companies. The analytical techniques was conducted by multiple regression method and also classical assumption test. The results of this study indicate that the industry size significantly positive influence the Islamic Social Reporting (ISR) disclosure. Meanwhile, profitability and environmental performance had no significant effect to the Islamic Social Reporting (ISR) disclosure in Indonesia.Keywords: Islamic Social Reporting, Jakarta Islamic Index industry size, profitability, and environmental performance.

scholarly journals ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA

2019 ◽  
Vol 19 (1) ◽  
pp. 35 ◽  
Author(s):  
Ilham Maulana Saud ◽  
Bustanul Ashar ◽  
Peni Nugraheni
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Financial Reporting ◽  
Sampling Method ◽  
Annual Report ◽  
Financial Statements ◽  
Education Level ◽  
Analysis Techniques

<em>This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.</em>

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KINERJA LINGKUNGAN

2015 ◽  
Vol 3 (3) ◽  
pp. 837
Author(s):  
Agus Widarsono ◽  
Cantika Putri Hadiyanti
Keyword(s):  
Empirical Evidence ◽  
Multiple Regression ◽  
Environmental Performance ◽  
Research Method ◽  
Sampling Method ◽  
Annual Report ◽  
Secondary Data ◽  
T Test ◽  
Simultaneous Test ◽  
Descriptive Method

This study aims to test and obtain empirical evidence of factors that affect the environmental performance partially and simultaneously. Factors studied in this research are profitability, leverage and liquidity. The research method used is descriptive method verifikatif. With verificative testing using multiple regression, partial test (t test) and simultaneous test (F test). The data used are secondary data that is the company's annual report and PROPER report of Ministry of Environment as sample in the research. The sample of research is 11 State-Owned Enterprise (BUMN) Year 2009-2013 taken by using purposive sampling method. The results of this study indicate that profitability, leverage and liquidity have no significant effect on environmental performance partially. And profitability, leverage, and profitability have no significant effect on environmental performance simultaneously.

scholarly journals Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di bursa efek Indonesia

2018 ◽  
Vol 19 (1) ◽  
pp. 38-46 ◽  
Author(s):  
DEANNA PUSPITA ◽  
MEIRISKA FEBRIANTI
Keyword(s):  
Multiple Regression ◽  
Empirical Result ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Regression Method ◽  
Sales Growth ◽  
Multiple Regression Method

The purpose of this research is to examine the influence of firm size, return on asset, leverage, capital intensity, sales growth and composition of the independent board to tax avoidance. The population of this research is all manufactured companies listed in Indonesia Stock Exchange from 2012 to 2014. Samples are obtained through purposive sampling method, in which only 52 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 156 data available are taken as the samples. The research resource are taken from Indonesia Stock Exchange website. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. The empirical result indicates that firm size, return on asset and sales growth have influence to tax avoidance. However leverage, capital intensity and composition of the independent board have no influence to tax avoidance.  

scholarly journals THE INFLUENCE OF COMPENSATION, ORGANIZATION CULTURE AND MOTIVATION ON EMPLOYEE PERFORMANCE

Media Bisnis ◽  
2021 ◽  
Vol 13 (1) ◽  
pp. 47-54
Author(s):  
KAREL TJAHJADI ◽  
MELIANTHA SANJUNG URIA
Keyword(s):  
Organizational Culture ◽  
Multiple Regression ◽  
Sampling Method ◽  
Employee Performance ◽  
Regression Method ◽  
Organization Culture ◽  
Probability Sampling ◽  
Purposive Sampling ◽  
Multiple Regression Method ◽  
Analyze Data

The purpose of this study was to analyze and determine the effect of compensation, organizational culture and motivation on employee performance at PT. Perfect Circle Engineering. This study takes a population that is an employee at PT. Perfect Circle Engineering. The sampling method used is non-probability sampling method in the form of purposive sampling. In collecting data, researchers distributed questionnaires to respondents and the samples obtained in this study were 59 questionnaires. The tool used to analyze data is the multiple regression method. The results obtained from this study are the compensation and motivation variables individually affect the performance of employees while the organizational culture individually does not affect the performance of employees.

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

scholarly journals Analyzing and Predicating PH value in Nature Rubber Solidification Process Using Multiple Regression Method

2021 ◽  
Vol 1798 (1) ◽  
pp. 012005
Author(s):  
Zhongrui Sun ◽  
Bingbing Wang ◽  
Fan Zhang ◽  
Lusheng Liao ◽  
Weiguo Deng ◽  
...  
Keyword(s):  
Multiple Regression ◽  
Ph Value ◽  
Solidification Process ◽  
Regression Method ◽  
Multiple Regression Method

scholarly journals The Determinant Factors of Earnings Persistence

2022 ◽  
Vol 4 (1) ◽  
Author(s):  
Mia Oktavia ◽  
Yulius Kurnia Susanto
Keyword(s):  
Cash Flow ◽  
Sampling Method ◽  
Stock Exchange ◽  
Regression Method ◽  
Earnings Persistence ◽  
Operating Cycle ◽  
Multiple Regression Method ◽  
Cash Flow Volatility ◽  
Operating Cash Flow ◽  
Research Show

The purpose of this research is to provide empirical evidence about the effect of operating cash flow, sales volatility, cash flow volatility, operating cycle, and book tax difference on earnings persistence. The company used in this research is manufacturing company listed in Indonesia Stock Exchange (IDX) from 2016 until 2020. Samples of this research were selected based on the purposive sampling method and resulted in 43 companies, therefore the data used for this research amounting to 215 data. The data obtained from these samples were analyzed using multiple regression method. The result of this research show that operating cycle have influence on earnings persistence. While operating cash flow, sales volatility, cash flow volatility, and book tax difference have no influence on earnings persistence.

Sign in / Sign up

Export Citation Format

Share Document