Pengaruh Tipe Industri, ROE, ROA Dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Nuraeni ◽  
Anik Mauilah
Keyword(s):  
Statistical Analysis ◽  
Environmental Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Annual Reports ◽  
Purposive Sampling ◽  
Negative Effect

English This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting.

scholarly journals Pengaruh Tipe Industri, Profitabilitas dan Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting

SKETSA BISNIS ◽  
2019 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Nuraeni ◽  
Anik Muilah
Keyword(s):  
Statistical Analysis ◽  
Environmental Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Annual Reports ◽  
Purposive Sampling ◽  
Negative Effect

English Abstract This study aims to determine the effect of few variables, that is industiral type, profitability proxied by ROE and ROA, and environmental performance towards Islamic social reporting disclosure in companies listed in JII 2011-2015. The population in this study were all companies registered in JII 2011-2015, the sampling technique using purposive sampling, so that a total sample of 11 companies was obtained for five years, or equal to 55 annual reports. The analysis in this study is a descriptive statistical analysis by conducting a classic assumption test. The multiple linear regression analysis in this study uses SPSS 17 statistical analysis tools. The results of this study indicate that the Industry Type and Environmental Performance variables have no significant effect on Islamic Social Reporting Disclosure, while ROE has a significant negative effect and ROA has a significant positive effect on Islamic Social Reporting Disclosure. Keywords: Industrial Type, ROE, ROA, Environmental Performance, Islamic Social Reporting Disclosure. Indonesia Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh variabel tipe industri, profitabilitas yang diproksikan dengan ROE dan ROA, serta kinerja lingkungan terhadap pengungkapan islamic social reporting pada perusahaan yang terdaftar di JII Periode 2011-2015. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di JII periode 2011-2015, teknik pengambilan sampel dengan menggunakan purposive sampling, sehingga diperoleh total sampel sebanyak 11 perusahaan selama lima tahun, atau sama dengan 55 laporan tahunan. Analisis dalam penelitian ini merupakan analisis statistik deskriptif dengan melakukan uji asumsi klasik. Adapun analisis regresi linier berganda dalam penelitian ini menggunakan alat analisis statistik SPSS 17. Hasil penelitian ini menunjukkan bahwa variabel Tipe Industri dan Kinerja Lingkungan berpengaruh tidak signifikan terhadap Pengungkapan Islamic Social Reporting, sedangkan ROE berpengruh negatif signifikan dan ROA berpengaruh positif signifikan terhadap Pengungkapan Islamic Social Reporting. Kata Kunci: Tipe Industri, ROE, ROA, Kinerja Lingkungan, Pengungkapan Islamic Social Reporting

scholarly journals PENGARUH KUALITAS LAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN MEMBELI DI J.CO DONUTS DAN COFFE PALU GRAND MALL

2020 ◽  
Vol 5 (3) ◽  
pp. 240-250
Author(s):  
Dede Kuriang Listanto ◽  
Chalil Chalil ◽  
Ira Nuriya Santi
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling

This study aims to know the influence of service quality and price to consumen satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Total sample in this study are 60 respondent, with Purposive sampling as sampling technique. Data analysis methode used in this research is Multiple Linear Regression Analysis. The result shows that service quality and price simultaneously have a signifikan influnce to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Service quality partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe  Palu Grand Mall. Price partially have a signifikan influence to consument satisfaction at J.CO Donuts and Coffe Palu Grand Mall. Tujuan dari penelitian ini yaitu untuk mengetahui pengaruh kualitas layanan dan harga terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Sampel yang digunakan penelitian ini yaitu sebanyak 60 responden, dengan teknik penarikan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah Regresi Linear Berganda. Hasil penelitian menunjukkan bahwa kualitas layanan dan harga secara serempak berpengaruh siginifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Kualitas layanan secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall. Harga secara parsial berpengaruh signifikan terhadap kepuasan konsumen di J.CO Donuts dan Coffe Palu Grand Mall.

scholarly journals PROFITABILITAS, UKURAN PERUSAHAAN, KINERJA LINGKUNGAN, PERTUMBUHAN PENJUALAN DAN LEVERAGE PADA PENGUNGKAPAN ISLAMIC CORPORATE SOCIAL REPORTING

2020 ◽  
Vol 4 (1) ◽  
pp. 29
Author(s):  
Vika Fitranita ◽  
Indah Oktari Wijayanti
Keyword(s):  
Environmental Performance ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Company Size ◽  
Sales Growth ◽  
Test Results ◽  
Corporate Social Reporting ◽  
Corporate Social

The purpose of this study is to examine the effect of profitability, company size, environmental performance, sales growth and leverage on the disclosure of Islamic Corporate Social Reporting. The population in this study are all companies listed on the Sharia Securities List during 2016-2018. The sample is determined by purposive sampling technique so that and data are analyzed using descriptive statistics and multiple linear regression analysis. Based on the partial test results show that profitability has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). Company size has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's sales growth has no significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR). The company's environmental performance has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR) and leverage has a significant effect on the disclosure of Islamic Corporate Social Reporting (ICSR).

scholarly journals Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Perusahaan yang Terdaftar di JII Tahun 2013-2017)

2019 ◽  
Vol 2 (2) ◽  
pp. 233
Author(s):  
Nawang Kalbuana ◽  
Marista Winanti Sutadipraja ◽  
Titik Purwanti ◽  
Dwi Santoso
Keyword(s):  
Social Responsibility ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Social Reporting ◽  
Annual Reports ◽  
Policy Makers ◽  
Content Analysis Method ◽  
A Company

<em>Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the method of multiple linear regression analysis. The results of this study indicate that the variable profitability, leverage and environmental performance simultaneously have a significant effect on ISR disclosure. While partially, profitability has no effect on ISR disclosure. Environmental performance and leverage have a positive and significant effect on ISR disclosure. The implications of this study are expected to be able to provide theoretical contributions related to the disclosure of Islamic social responsibility and practically useful to provide input to policy makers and regulators on the Indonesia Stock Exchange</em>

scholarly journals NON PERFORMING FINANCING PADA BANK UMUM SYARIAH DI INDONESIA

2020 ◽  
Vol 5 (2) ◽  
Author(s):  
Eka Prasetya Ningrum ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Commercial Bank ◽  
Financial Services ◽  
Commercial Banks ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Purposive Sampling ◽  
Bank Financing ◽  
Negative Effect

ABSTRAKDalam memberikan pembiayaan bank tidak lepas dari non performing financing dalam memberikan pembiayaan. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh rasio keuangan (BOPO, CAR, ROA, dan FDR) terhadap non performing financing pada Bank Umum Syariah. Populasi dalam penelitian ini adalah Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2012-2018. Teknik pengambilan sampel menggunakan metode purposive sampling dan didapat 11 sampel. Metode analisis menggunakan analisis regresi linier berganda. Hasil analisis data menunjukkan bahwa variabel CAR, ROA, dan FDR berpengaruh negatif terhadap non performing financing, sedangkan variabel BOPO tidak berpengaruh terhadap non performing financing. Perbankan dalam menjalankan usahanya harus dapat menjaga nilai rasio yang dapat meningkatkan non performing finacing.Kata kunci : Non-Performing Financing; BOPO; CAR; ROA; FDR ABSTRACTIn providing bank financing, it cannot be separated from funding non-performing in offering aid. The purpose of this study is to find out and analyze how the influence of financial ratios (BOPO, CAR, ROA, and FDR) on non-performing financing at Islamic Commercial Banks. The population in this study was a Sharia Commercial Bank registered with the Financial Services Authority (OJK) for the 2012-2018 period. The sampling technique uses a purposive sampling method, and 11 samples are obtained. The method of analysis uses multiple linear regression analysis. The results of data analysis showed that the CAR, ROA, and FDR variables had a negative effect on non-performing financing. In contrast, the BOPO variable had no impact on funding non-performing. Banks in running their business must be able to maintain the value of the ratio that can increase non-performing financing.Keywords: Non-Performing Financing; BOPO; CAR; ROA; FDR

scholarly journals Pengaruh Likuiditas dan Profitabilitas Terhadap Return Saham (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia)

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Siswadi Sululing ◽  
Stefany Sandangan
Keyword(s):  
Stock Returns ◽  
Stock Return ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Return On Assets ◽  
Current Ratio ◽  
Purposive Sampling ◽  
Negative Effect

ABSTRACTThis study aims to examine the effect of current ratio and return on assets on stock returns. The dependent variable used in this study is stock returns as measured by average stock returns. While the independent variables are current ratio and return on assets. The population in this study was the food and beverage sub-sector company on the Indonesia Stock Exchange in the period of 2012-2016. The sampling technique used in this study is purposive sampling. The analysis technique used in this study was multiple linear regression analysis. The results of the analysis show that the current ratio have a negative effect on the company's stock return. While, return on assets have a positive effect on the company's stock return. ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh current ratio dan return on assets terhadap return saham. Variabel dependen yang digunakan dalam penelitian ini adalah return saham yang diukur dengan return saham rata-rata. Sedangkan variabel independen adalah current ratio dan return on assets. Populasi dalam penelitian ini adalah perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia periode 2012 – 2016. Sampel dalam penelitian ini menggunakan purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil analisis menunjukkan bahwa current ratio berpengaruh negatif terhadap return saham perusahaan. Sementara return on asset berpengaruh positif terhadap return saham perusahaan.

scholarly journals Pengaruh motivasi berwirausaha, pembelajaran kewirausahaan, dan penggunaan media sosial terhadap minat berwirausaha pada mahasiswa prodi S1 pendidikan ekonomi angkatan 2017 Universitas Negeri Malang

2021 ◽  
Vol 1 (9) ◽  
pp. 871-888
Author(s):  
Rosalia Vernanda ◽  
Lisa Rokhmani
Keyword(s):  
Social Media ◽  
Undergraduate Students ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Economics Education ◽  
State University ◽  
Purposive Sampling

Abstract This research was conducted to determine the partial or simultaneous influence of entrepreneurship motivation, entrepreneurship learning and the using of social media on entrepreneurship interest of Economics Education departement students class of 2017, State University of Malang. The research method in this research is quantitative with the type of explanatory research. The population in this study were undergraduate students of Economics Education class of 2017 State University of Malang, with a total sample of 100 students. The sampling technique used purposive sampling and primary data collection using a questionnaire. The analysis prerequisite tests in this study include normality, multicollinearity and heteroscedasticity. The data analysis technique in this study used multiple linear regression analysis techniques. The results of the study show (1) partially there is an effect of entrepreneurship motivation on entrepreneurship interest, (2) partially there is an influence of entrepreneurship learning on entrepreneurship interest, (3) partially there is an effect of using social media on entrepreneurship interest, and (4) simultaneously there is an influence of entrepreneurship motivation, entrepreneurship learning and the using of social media on entrepreneurship interest. The conclusion of this study is that there is an influence of entrepreneurship motivation, entrepreneurship learning and the using of social media on entrepreneurship interest of Economics Education departement student at Malang State University class of 2017. Abstrak Penelitian ini bertujuan untuk menentukan pengaruh parsial atau simultan dari motivasi kewirausahaan, pendidikan kewirausahaan dan penggunaan media sosial pada minat berwirausaha mahasiswa jurusan pendidikan ekonomi, Universitas Negeri Malang, tahun 2017. Penelitian ini merupakan penilitian kuantitatif dengan tipe penelitian eksplanatori. Sampel dari penelitian ini merupakan 100 mahasiswa jurusan pendidikan ekonomi, Universitas Negeri Malang, tahun 2017. Sampel dipilih menggunakan teknik purposive sampling dan data didapatkan melalui kuesioner. Tes statistic prasyarat pada penelitian ini meliputi tes normalitas, multikolinearitas, dan heteroskedastisitas. Teknik regresi linear berganda digunakan untuk proses analisa data. Hasil analisis menunjukkan bahwa (1) adanya efek partial dari motivasi kewirausahaan pada minat berwirausaha, (2) adanya efek partial dari pendidikan kewirausahaan pada minat berwirausaha, (3) adanya efek partial dari penggunaan media sosial pada minat berwirausaha, dan (4) adanya efek simultan dari motivasi berwirausaha, pendidikan kewirausahaan, dan penggunaan media sosial pada minat berwirausaha. Sehingga, motivasi kewirausahaan, pendidikan kewirausahaan, dan penggunaan media sosial membawa pengaruh pada minat berwirausaha mahasiswa pendidikan ekonomi tahun 2017, Universitas Negeri Malang.

scholarly journals Pengaruh Adversity Quotient Dan Occupational Stress Terhadap Komitmen Organisasi

2021 ◽  
pp. 27-43
Author(s):  
Sofina Albarika ◽  
Rr Erlina ◽  
Mirwan Karim
Keyword(s):  
Organizational Commitment ◽  
Occupational Stress ◽  
Millennial Generation ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Probability Sampling ◽  
Purposive Sampling ◽  
Negative Effect ◽  
Age Range

The millennial generation has begun to enter and dominate the workplace in Indonesia. In 2020, the year the demographic bonus started, millennial generations were in the age range of 20 years to 40 years. This age is the productive age which will be the backbone and can provide the best contribution for the company. One of the elements that influence the company's success in achieving company goals is the presence of employees who are committed to the company. Millennial generation employees are known as job hoppers and like to change jobs every 12 to 18 months. Based on previous studies, it was also found that millennial employees still have a moderate adversity quotient and a higher level of work stress than the previous generation. This study aims to determine the effect of adversity quotient and occupational stress on organizational commitment. The samples of this research were 200 people. Focus of this study is BUMN Millennial employees. The data collection method in this study used a questionnaire with a Likert scale. Sampling using non-probability sampling method with purposive sampling technique. The analytical tool used is multiple linear regression analysis. The results of this study shows that the adversity quotient (X1) has a significant positive effect and occupational stress (X2) has a significant negative effect on organizational commitment (Y). Keywords: Adversity Quotient, Occupational Stress, Organizational Commitment, Millenials ABSTRAK Generasi milenial sudah mulai banyak memasuki dan juga mendominasi dunia kerja di Indonesia. Pada Tahun 2020, tahun dimulainya bonus demografi, generasi milenial berada pada rentang usia 20 tahun sampai dengan 40 tahun. Usia tersebut adalah usia produktif yang akan menjadi tulang punggung dan dapat memberikan kontribusi terbaik bagi perusahaan. Salah satu faktor yang memiliki pengaruh terhadap keberhasilan perusahaan dalam mencapai tujuan perusahaan adalah adanya karyawan yang berkomitmen terhadap perusahaan. Karyawan generasi milenial dikenal sebagai job hoppers dan suka berganti pekerjaan setiap 12 hingga 18 bulan. Berdasarkan penelitian-penelitian sebelumnya ditemukan juga bahwa karyawan milenial masih memiliki tingkat adversity quotient yang tergolong sedang dan tingkat stres kerja yang lebih tinggi dari generasi sebelumnya. Penelitian ini bertujuan untuk mengetahui pengaruh adversity quotient dan occupational stress terhadap komitmen organisasi. Jumlah sampel sebanyak 200 orang. Fokus pada penelitian ini adalah karyawan BUMN Generasi Milenial. Metode pengumpulan data pada penelitian ini menggunakan kuesioner dengan skala likert. Pengambilan sampel menggunakan metode non-probability sampling dengan teknik purposive sampling. Alat analisis ya[1]ng digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa adversity quotient (X1) berpengaruh positif signifikan dan occupational stress (X2) berpengaruh negatif signifikan terhadap komitmen organisasi (Y). Kata kunci: Kecerdasan Adversitas, Stres Kerja, Komitmen Organisasi, Milenial

scholarly journals Profitabilitas, Operating Leverage, Ukuran Perusahaan Pertumbuhan Penjualan pada Struktur Modal Perusahaan Perbankan

2020 ◽  
Vol 30 (12) ◽  
pp. 3066
Author(s):  
Kadek Angga Sintya Puspita ◽  
Gede Juliarsa
Keyword(s):  
Capital Structure ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Sales Growth ◽  
Negative Effect ◽  
Operating Leverage ◽  
The Capital Structure

This research was conducted to determine the effect of Profitability, Operating Leverage, Company Size and Sales Growth on the Capital Structure of Banking Companies. This research uses nonparticipant observation method. The sample used is 23 companies with a total sample of 115 observations in 5 years, through nonprobability sampling method with purposive sampling technique, and the number obtained is 115 observations. The data analysis technique used in this research is multiple linear regression analysis techniques. The results of this study indicate that profitability has a negative effect on the capital structure of banks. Operating leverage has a negative effect on the capital structure of banks. Firm size has a positive effect on banking capital structure. Sales growth has no effect on the banking capital structure. Keywords: Profitability; Operating Leverage; Company Size; Sales Growth.

scholarly journals Pengaruh Profitabilitas, Leverage, Komite Audit, dan Karakter Eksekutif Terhadap Tax Avoidance

2019 ◽  
pp. 1202
Author(s):  
Syifa Pitaloka ◽  
Ni Ketut Lely Aryani Merkusiawati
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Negative Effect

Tax avoidance is an action taken to minimize tax payments legally by utilizing loopholes in tax regulations. This study aims to examine the effect of profitability, leverage, audit committee, and executive character on tax avoidance. Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017, with a total sample of 68 companies so that the number of observations was 204 selected as samples in this study. The sample selection uses probability sampling with purposive sampling technique. Based on the result of multiple linear regression analysis the results show that profitability, leverage, and executive character have a positive effect on tax avoidance, while the audit committee has a negative effect on tax avoidance. Keywords: Tax avoidance, profitability, leverage, audit committee, character executive

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