scholarly journals Pengaruh Tipe Industri, Kinerja Lingkungan, Dan Profitabilitas Terhadap Carbon Emission Disclosure

2019 ◽  
Vol 6 (1) ◽  
pp. 84 ◽  
Author(s):  
Erika Apriliana
Keyword(s):  
Carbon Emissions ◽  
Environmental Performance ◽  
Carbon Emission ◽  
Sampling Method ◽  
Total Sample ◽  
Voluntary Disclosures ◽  
Return On Assets ◽  
Industry Type ◽  
Independent Variable ◽  
Descriptive Statistical Analysis

The purpose of this study was to examine the effect of Industrial Type, Environmental Performance, and Profitability on Carbon Emission Disclosure. The independent variable in this study is Industry Type which is measured using dummy variables, Environmental Performance is measured using PROPER and Profitability is measured using return on assets. Carbon Emission Disclosure as the dependent variable was measured using a checklist adopted from the research of Choi et al. The population of this study is non-financial companies registered in 2015-2017. By using purposive sampling method and obtained a total sample of 33 companies per year. The method of analysis of this study includes descriptive statistical analysis, classic assumption test, hypothesis testing and multiple linear regression. The results of this study indicate that Industry Type and Profitability have a significant effect on the level of carbon emissions disclosure. Meanwhile, Environmental Performance does not have a significant effect on the level of carbon emissions disclosure. Carbon Emission Disclosure variables can be explained by Industry Type, Environmental Performance and Profitability variables of 17.9%, while the remaining 82.1% are influenced by other variables not examined in this study.Keywords : Carbon Emission Disclosure, Voluntary Disclosures, Industrial Type, Environmental Performance, Profitability

scholarly journals EFFECT OF EXPOSURE MEDIA, ENVIRONMENTAL PERFORMANCE AND INDUSTRIAL TYPE ON CARBON EMISSION DISCLOSURE

2019 ◽  
Vol 7 (2) ◽  
pp. 149
Author(s):  
Fenny Novia Aulia Ulfa ◽  
Husnah Nur Laela Ermaya
Keyword(s):  
Environmental Performance ◽  
Voluntary Disclosure ◽  
Carbon Emission ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Media Exposure ◽  
Total Sample ◽  
The Other ◽  
Dummy Variables ◽  
Independent Variable

AbstractThe purpose of this research is to test the influence of Media Exposure, Environmental Performance And Type of Industry to Carbon Emission Disclosure. The independent variable in this research is Media Exposure measured using dummy variables, Environmental Performance is measured using an ordinal And Type of Industry is measured using dummy variables. Carbon Emission Disclosure as the dependent variable is measured using a checklist that was adopted from research Choi et al.  The population of this research is non-financial companies that listed in the year 2014-2016. By using purposive sampling method and obtained a total sample of 36 companies per year. Methods of analysis of this research include statistic descriptive analysis, test classic assumptions, hypothesis testing and multiple linear. Results from this study indicate that Media Exposure significantly influences to the extent of carbon emission disclosure. Meanwhile, Environmental Performance and Type of Industry had no significant influence on the extent of carbon emission disclosure. Variable Carbon Emission Disclosure can be explained by the variable Media Exposure, environmental performance and the type of Industry amounted to 30%, while the remaining 70% is influenced by the other variables which are not researched in the study.Keyword: Carbon Emission Disclosure, Voluntary Disclosure, Media Exposure, Environmental Performance, Type of Industry

scholarly journals PENGARUH ECO-EFFICIENCY, GREEN INOVATION DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI MODERASI

2021 ◽  
Vol 8 (2) ◽  
pp. 85
Author(s):  
Dading Damas ◽  
Rovila EL Maghviroh ◽  
Meidiyah Meidiyah
Keyword(s):  
Carbon Emissions ◽  
Environmental Performance ◽  
Firm Value ◽  
Carbon Emission ◽  
Sampling Method ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Green Innovation ◽  
Negative Effect ◽  
Positive Effect

<em><span lang="EN-US">The purpose of this study is to test, analyze and provide empirical evidence of the</span><span lang="EN-US">effect of eco-efficiency, green innovation, disclosure of carbon emissions on firm value. The sample in this study were manufacturing companies that were </span><span lang="IN">listed</span><span lang="EN-US"> and participated in the </span><span lang="IN">environmental</span><span lang="IN">p</span><span lang="EN-US">erformance </span><span lang="IN">r</span><span lang="EN-US">ating </span><span lang="IN">a</span><span lang="EN-US">ssessment (PROPER) program as an environmental performance issued by the Ministry of Environment in 2014-2019 with a sampling method using purposive sampling criteria that collected 25 companies with 144 observations. The data analysis method used multiple linear regression. The results show that eco-efficiency has a significant negative effect, green innovation has a significant positive effect and </span><span lang="IN">carbon emission disclosure</span><span lang="EN-US"> has a significant positive effect on firm value. Meanwhile, environmental performance can only strengthen the negative effect of eco-efficiency on firm value but can</span><span lang="EN-US">not moderate the effect of green innovation and disclosure of carbon emissions on firm value.</span></em>

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN EMISI GAS RUMAH KACA DARI PERSPEKTIF AKUNTANSI HIJAU

2019 ◽  
Vol 7 (1) ◽  
pp. 88
Author(s):  
Sri Anggita Olvin Deantari ◽  
Margani Pinasti ◽  
Eliada Herwiyanti
Keyword(s):  
Environmental Management ◽  
Greenhouse Gas ◽  
Environmental Performance ◽  
Management System ◽  
Carbon Emission ◽  
Sampling Method ◽  
Environmental Management System ◽  
Coefficient Of Determination ◽  
Goodness Of Fit Test ◽  
Chemical Companies

<p><em>This study aims to analyze the effect of environmental management system, environmental performance, size, profitability and leverage to greenhouse gas emissions disclosure in Indonesia companies. To measure the extent of carbon emission disclosure used checklist that was developed based on the information request sheets provided by the carbon disclosure project (CDP). The population of this study was all basic industrial and chemical companies listed on the Indonesia Stock Exchange during 2014-2016. Sampling method used in this research is purposive sampling method so that obtained samples based on the criteria as many as 60 research samples. Type of data used is secondary data. Data analysis used descriptive statistic, Classical Assumption Test, Multiple Linear Regression Analysis, Goodness of Fit Test, Coefficient of Determination Analysis (R²) and Hypothesis Testing (t test). </em><em>The results of 5 hypothesis, 4 hypothesis accepted and 1 hypothesis rejected. Variable Environmental Management System, Environmental Performance and Size have positive and significant and Leverage have negative and significant impact to carbon emission disclosure. While profitability have positive but not significant impact in basic industrial and chemical companies in Indonesia. Based on Adjusted R Square is seen that the value of coefficient of determination is 0.663, it means that the Greenhouse Gas Emission Disclosure can be explained by independent variable equal to 66,3% and 33,7% explained by other variable.</em><strong></strong></p><em></em>

scholarly journals (CSR) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2012 - 2014

2016 ◽  
Vol 5 (3) ◽  
Author(s):  
Siti Ramlah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Return On Assets ◽  
Mining Company ◽  
Equity Ratio ◽  
Independent Variable ◽  
Corporate Social

 This study aimed to analyze the influence of Corporate Social Responsibility disclosure of financial performance in the mining company listed on the Indonesia Stock Exchange. The mining company listed on the Indonesia Stock Exchange in 2012 as many as 34 companies. However, by using purposive sampling method then selected 10 companies that serve as the research sample. Financial performance as the dependent variable that is measured by Debt to Equity Ratio (DER) Return on Assets (ROA), and Earning per Share (EPS). With this type of associative research, seen the effect of CSR on DER, ROA  and EPS. Disclosure of Corporate Social Responsibility (CSR) is an independent variable, measured by the index of CSR in all aspects of CSR. Testing is done with descriptive statistics, classical assumption test and simple linear regression. The results of this study illustrate that the disclosure of Corporate Social Responsibility does not show positive and significant impact on Debt to Equity Ratio (DER), Return On Assets (ROA), and the but positive and significant effect on the Earning per Share (EPS), the mining company listed on the Stock Securities Indonesia Year 2012-2014.Keywords: DER, EPS,CSR disclosures, ROA.

scholarly journals DEWAN DIREKSI, DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN KONSUMSI : TOP 20 PERUSAHAAN TERDAFTAR DI BEI

2021 ◽  
Vol 5 (1) ◽  
pp. 01-07
Author(s):  
Hurian Kamela
Keyword(s):  
Decision Making ◽  
Board Of Directors ◽  
Multiple Regression ◽  
Firm Value ◽  
Boards Of Directors ◽  
Total Sample ◽  
Return On Assets ◽  
Good Evaluation ◽  
The Board Of Directors ◽  
Independent Variable

The board of directors and commissioners are parties who play a role in the company, especially in corporate decision making. The main objective of this research is to analyze the number of boards of directors and commissioners of firm value. The number of samples based on this study were 20 companies for 4 years (2014-2017). The total sample is 80 observations. The reason the sample was chosen because of the large consumption reasons that had a reputation and were well known in the community. The method used is multiple regression. The dependent variable for the use of measurement that is often used is Tobins-q. The independent variable is based on the measurement of the board of directors and the measurement of the board of commissioners in the company. In addition to this research, the control variables used were Return On Assets (ROA) and total assets. The results of the study explain that there is no effect of the two hypotheses of the board of directors and the board of commissioners on firm value. In general, the number of company leaders has no effect on company activities. The leader of the company has been carrying out its role as a board of monitoring. The contribution of the research is that companies that have carried out good evaluation and selection to increase firm value by implementing the board of directors and commissioners according to the standards.

scholarly journals The Effect of Non-Performing Loans (NPL) and Capital Adequacy Ratio (CAR) on Profitability (ROA) at PT. Bank Central Asia (BCA), TBK

2020 ◽  
Vol 1 (3) ◽  
pp. 121-126
Author(s):  
Rita Anggriani ◽  
Puji Muniarty Muniarty
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Central Asia ◽  
Sampling Method ◽  
Total Sample ◽  
Capital Adequacy ◽  
Coefficient Of Determination ◽  
Return On Assets ◽  
Analysis Technique ◽  
Capital Adequacy Ratio

The purpose of this research is to find out and analyze whether there is an influence between Non Performing Loans and Capital Adequacy Ratio both partially and simultaneously on the Profitability (ROA) of PT. Bank Central Asia, Tbk. The approach taken in this research is associative and quantitative. The population of this study was all subjects at PT. Bank Central Asia (BCA), Tbk for 44 years, namely 1974-2018 with a total sample of 9 years, namely 2010-2018. The sampling method is a purposive sampling method. While the data analysis technique uses classical assumptions, multiple linear regression, hypothesis testing (t-test and F test) and the coefficient of determination. The results of this study prove that Non-performing Loans do not affect the Return On Assets. However, Capital Adequacy Ratio has a significant effect on Return On Asset. While simultaneously this study proves that Non-Performing Loans and Capital Adequacy Ratio affect the Return On Assets at PT. Bank Central Asia, Tbk.

PENGARUH GIRO WAJIB MINIMUM, BI RATE DAN INFLASI TERHADAP LOAN TO DEPOSIT RATIO

Kinerja ◽  
2019 ◽  
Vol 1 (02) ◽  
pp. 1-19
Author(s):  
Elly Soraya N ◽  
Rika Safitri
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
Hypothesis Test ◽  
Estimation Methods ◽  
Coefficient Of Determination ◽  
Normality Test ◽  
Independent Variable ◽  
Data Estimation ◽  
Research Show ◽  
Descriptive Statistical Analysis

The purpose of this research is to analyze the influence of Minimum statutory reserve, BIRate, and Inflation towards Loan to Deposit Ratio. Population in this research used JointVenture Bank in Indonesian Banking Directory during period 2013 through 2017.Purposive sampling method were used as samples determining method and 14 bankselected as the sample of the research. This type of research is descriptive quantitative.Presentation and analysis of research data using descriptive statistical analysis, paneldata regression models, data estimation methods namely Chow Test, classicalassumption analysis using normality test, multicollinearity test and hypothesis test. Thisresult of research show that variable GWM have positive and not significant influence toLDR. Variable BI Rate have negative significant influence to LDR. And variable inflationhave positive significant influence to LDR. The coefficient of determination (R2) is 89%compared to the independent variable on the variable Loan to Deposit Ratio in 2013-2017. While 4% is contributed by other factors.

Pengaruh Manajemen Laba Terhadap Kinerja Keuangan Pada Perusahaan Yang Telah Menggunaan Sak Konvergensi Ifrs Mandatory (Studi Empiris Pada Perusahaan Manufakur Yang Terdaftar Di Bei Tahun 2013-2017)

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Ana Marfungatun ◽  
Eliya Isfaatun
Keyword(s):  
Earnings Management ◽  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Random Effect ◽  
Secondary Data ◽  
Income Smoothing ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Independent Variable

This study aims to obtain empirical evidence about the effect of earnings management on financial performance. Earnings management is the act which is conducted by manager to maximize, minimize, or do income smoothing of company’s profit. Managers can affect their company’s market value by do earnings management, such as make their profit always increase every year to show their good job financial performance. Independent variable if this study is earnings management that measured by discretionary accruals and dependent variable is financial performance that measure by return on assets. This population of the study was all of the manufacturing companies on the Indonesia Stock Exchange for five years from 2013 to 2017, while the sample of the research was determined by purposive sampling method to obtain 51 sample companies. The study analyzed one independent variables using secondary data in the form of panel data with a cross-section in 51 companies and a time series of five years. The analysis was regression with a random effect specification. The analysis was regression with a random effect specification the results this study showed that earnings management affect return on assets significantlye.

scholarly journals Analysis of Influence of Family Ownership Towards Performance of The Company

2020 ◽  
Vol 8 (8) ◽  
pp. 432-444
Author(s):  
Yudastio Yuda ◽  
Fajar Gustiawaty Dewi ◽  
Usep Syaippudin
Keyword(s):  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Hypothesis Testing ◽  
Family Ownership ◽  
Company Performance ◽  
Return On Assets ◽  
Control Variables ◽  
Construction Companies ◽  
Independent Variable ◽  
Positive Effect

This study aims to examine the effect of family ownership on company performance. The independent variable in this study is family ownership. The dependent variable in this study is company performance which is reflected by return on assets (ROA). This study uses control variables where the control variables are leverage and company size (size). The sample selected in this study amounted to 39 property, real estate, and building construction companies with the observation year 2011-2013, so the total sample observed was 117. The data were analyzed using Statistical Package for Social Science (SPSS) with linear regression analysis method multiple. Hypothesis testing results indicate that family ownership has a positive effect on company performance.

scholarly journals Environmental Performance, Company Size, Profitability, And Carbon Emission Disclosure

2020 ◽  
Vol 10 (2) ◽  
pp. 349
Author(s):  
Masiyah Kholmi ◽  
Attika Dewi Shaqinnah Karsono ◽  
Dhaniel Syam
Keyword(s):  
Carbon Emissions ◽  
Environmental Performance ◽  
Voluntary Disclosure ◽  
Carbon Emission ◽  
Stock Exchange ◽  
Company Size ◽  
Public Companies ◽  
The Public ◽  
Service Companies ◽  
Data Collection Technique

This study aims to examine the effect of environmental performance, company size, profitability on disclosure of carbon emissions in non-service companies listed on the Indonesia Stock Exchange (IDX). The population of this study used non-service companies listed on the Indonesia Stock Exchange (IDX) in 2017. The research sample was 34 companies selected through the purposive sampling method. The data collection technique using documentation method. Data analysis techniques using multiple regression analysis with statistical tools used are SPSS V.24. The results showed that the company's environmental performance did not influence the company to conduct carbon emission disclosure. by obtaining a PROPER rating, it does not guarantee the company will disclose carbon emissions properly. While company size and profitability, have no effect on carbon emission disclosure, because companies still choose to make other disclosures that can increase their legitimacy in the eyes of the public. Companies consider carbon emission disclosure as not yet able to add value to companies and the nature of emissions disclosures carbon which is still in the form of voluntary disclosure. This research contributes to disclosure of carbon emissions from company activities in the annual report and the company can prevent and reduce carbon emissionsc.

Sign in / Sign up

Export Citation Format

Share Document