scholarly journals Analisis Pengaruh Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Indeks LQ-45 yang Terdaftar di BEI)

2019 ◽  
Vol 14 (2) ◽  
pp. 122-133
Author(s):  
Ethika Ethika ◽  
Muhammad Azwari ◽  
Resti Yulistia Muslim

This research is to test and analyze the effect of environmental accounting disclosures and environmental performance on firm value in the LQ-45 Index company listed on the Indonesia Stock Exchange for the period 2014-2017. This research is quantitative research. The research sample was 15 companies included in the LQ-45 index, the year of observation from 2014-2017 which had been carried out using a purposive sampling technique. The analysis technique has been carried out using multiple linear regression. The results of the study indicate that the disclosure variables of environmental accounting and environmental performance have a significant effect on firm value. The multiple linear regression model in this study has a value of R2  as 21.5%, which means that the value of the company can be explained using the variable value of disclosure of environmental accounting and environmental performance, where the remaining 79.5% is influenced by other variables outside the model which has been studied.

2020 ◽  
Vol 6 (1) ◽  
pp. 96
Author(s):  
Lia Indrayanti ◽  
Rikha Muftia Khoirunnisa

This study aims to examine the effect of dividends, debt, investment, and profitability to firm value (case studies of various sectors industry on the Indonesia Stock Exchange 2012-2014). The sample in this study is companies in various industrial sectors. Deep sampling technique. This research uses purposive sampling technique, obtained 7 samples companies in various industrial sectors. Test by using a test statistical analysis of multiple linear regression. Partially, statistical tests are used is the t test and simultaneously with the F test. Based on the results the research can be concluded that partially dividends have no effect to the value of the company in various industrial sectors, debt, investment, and profitability affects the value of the company in various industrial sectors, and simultaneously dividends, debt, investment, and profitability have an effect to the value of the company in various industrial sectors.


Author(s):  
Alfian Nur Rahim

This study aims to examine and analyze the Effect of Cost Control Effectiveness and Working Capital Turnover on Firm Value as an intervening variable. The sample used in this study is secondary data taken from the Indonesia Stock Exchange with 11 companies in 2011 - 2018. The hypothesis is tested using multiple linear regression. The sample used in this research is purposive sampling technique, classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test consisting of hypothesis testing, determination test and to prove the research hypothesis. The results of this study indicate that the Effectiveness of Cost Control (EPB) has a negative and significant effect on firm value. Working Capital Turnover (PMK) has a positive and significant effect on firm value. Moreover, the Effectiveness of Cost Control and Working Capital Turnover simultaneously has a positive and significant effect on Firm Value.      


MAKSIMUM ◽  
2019 ◽  
Vol 8 (3) ◽  
pp. 1
Author(s):  
Ika Listyawati ◽  
Rosiana Ramadhan

The purpose of this study was to test and analyze the influence of financial ratios on firm value carriedout in the manufacturing companies listed on the Indonesia Stock Exchange period 2013 to 2017. The samplingin this study used a purposive sampling technique. Based on predetermined criteria, this study uses multiplelinear regression analysis with the help of the SPSS program. The results of multiple linear regression analysis were obtained by the regression equation Y = α +β1x1 + β2x2 + β3x3 + ε. Based on the results of hypothesis testing, it was found that the variables of profitabilityand capital structure had a positive and significant effect on the value of the company, while the variablegrowth of the company was not significant towards firm value.


2021 ◽  
Vol 5 (1) ◽  
pp. 98-136
Author(s):  
Fajar Rakasiwi Syamsuddin ◽  
Masdar Mas’ud

This study aims to determine the effect of Profitability, Liquidity and Solvency on the Company Value of the property and real estate sector listed on the Indonesia Stock Exchange in the 2015-2018 Period. This research is a type of comparative causal research. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange in the 2015-2018 period, amounting to 22 companies. Based on the sampling technique with purposive sampling obtained a sample of 21 companies. Data collection techniques use the documentation of financial statements published on the official website of the Indonesia Stock Exchange, www.idx.co.id. The analysis technique used is multiple linear regression. The results of this study indicate that: (1) Solvency has a positive and significant effect on firm value, with a regression coefficient of 0.557 and a significance value of 0.001 0.05; (2) Profitability has a positive and significant effect on Company Value, with a regression coefficient of 0.207 and a significance of 0.002 0.05; (3) Liquidity has a positive and significant effect on Company Value, with a regression coefficient of 0.340 and a significance of 0,000 0.05; (4) Solvency, Profitability, and Liquidity affect the Value of the Company with a significance of 0,000 with an R2 of 43%


2020 ◽  
Vol 30 (1) ◽  
pp. 179
Author(s):  
Made Edi Mahendra ◽  
I Made Sadha Suardikha

This study aims to determine whether the level of debt, audit fees, and market concentration affect earnings persistence. This research was conducted on transportation companies listed on the Indonesian stock exchange from 2014 to 2017. The number of samples taken as many as 9 companies using non-probability sampling method with purposive sampling technique. The analysis technique used is multiple linear regression. Based on the results of the analysis found that the level of debt, audit fees, and market concentration has a positive effect on earnings persistence.Keywords: Debt Levels; Audit Fees; Market Concentration; Earnings Persistence.


2020 ◽  
Vol 30 (2) ◽  
pp. 447
Author(s):  
Ngakan Made Dwi Purawan ◽  
Made Gede Wirakusuma

This study aims to determine the effect of Corporate Social Responsibility disclosure on company value and determine environmental performance moderating the effect of Corporate Social Responsibility disclosure on company value on the Indonesia Stock Exchange. This research was conducted on oil palm plantation sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample in this study used a purposive sampling technique. The analysis technique used is the Moderated Regression Analysis (MRA) technique. The results showed that Corporate Social Responsibility did not affect the value of the company. This shows that even though the company has revealed CSR, it does not guarantee an increase in the value of the company. Environmental performance is not able to strengthen the effect of Corporate Social Responsibility disclosure on firm value. This shows that the items of environmental performance do not match the CSR disclosures made by the company. Keywords: CSR; Company Value; Environmental Performance.


Author(s):  
Veronica Padma Lingga ◽  
M. G. Wirakusuma

This study aims to determine the effect of Corporate Social Responsibility on the value of the company with environmental performance as moderating. This research was conducted on basic industrial and chemical sector companies, various industries, and mining listed on the Indonesia Stock Exchange for the period 2015-2017. The sampling technique in this study was taken based on non-probability sampling method with a purposive sampling technique so as to produce a sample of 43 companies. The data analysis technique used in this study was moderated regression analysis. Based on the results of the analysis it was found that Corporate Social Responsibility had a positive effect on firm value. The results of this study also show that environmental performance is not able to moderate the influence of Corporate Social Responsibility on firm value, which is due to good environmental performance that may not necessarily have a positive impact or benefits for investors.


2021 ◽  
Vol 4 (1) ◽  
pp. 162-177
Author(s):  
Yeni Rahmadani ◽  
Isni Andriana ◽  
Kemas M. Husni Thamrin

This study aims to analyze the factors that influence profit growth in the banking sector listed on the Indonesia Stock Exchange. The population in this study were all banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019, which were 33 banking sector companies with a research sample of 8 companies. The sampling technique used was purposive sampling. The analysis technique used is multiple linear regression using SPSS. The results of this study indicate that the loan to deposit ratio (LDR) and return on assets (ROA) have a positive and significant effect on profit growth, operating expenses for operating income (BOPO) have a negative and significant effect on profit growth. Non-performing loan (NPL) has no significant effect on profit growth.  


2020 ◽  
Vol 14 (1) ◽  
Author(s):  
Pancawati Hardiningsih ◽  
Sartika Wulandari ◽  
Ceacilia Srimindarti ◽  
Rachmawati Meita Oktaviani

Increasing firm value is a good perception of the company. Maintaining a good reputation can facilitate the addition of capital and increase sales due to public trust. The company's reputation can be maintained through corporate social responsibility (CSR) programs. This study examines the effect of solvency (DER) and company profitability (ROA) on the value of the company with CSR as a moderator. The population of this research is garment and textile companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample used purposive sampling technique, so that it was obtained by 57 observations. The data analysis technique uses a multiple linear regression model of moderation with the based on interaction. Hypothesis test results show that ROA and CSR have a significant positive effect on firm value. While the DER variable does not affect the value of the company. CSR is proven to strengthen ROA towards company value. Keywords: Corporate Value, CSR, Profitability, Solvability.


2020 ◽  
Vol 2 (2) ◽  
pp. 110-119
Author(s):  
Ni Luh Bella Citra Dewi ◽  
Ni Ketut Murdani ◽  
Ni Luh Ketut Ayu Sudha Sucandrawati

The study entitled “The Effect of Product Quality and Service on Indomaret Sukawati Customer Satisfaction in Gianyar Regency” aims to determine the significant effect of service and product quality on customer satisfaction at Indomaret Celuk Sukawati Branch, Gianyar, both on a persial and simultaneous basis. Data collection techniques using questionnaires as well as methods of observation, literature study and interviews. Analysis technique with multiple linear regression test, F-test, t-test, and determination test. In determining the sample the researcher uses purposive sampling technique with a total sample of 70 respondents.The results of the Influence of Product Quality and Service on Indomaret Sukawati’s Customer Satisfaction in Gianyar Regency are Services that have a positive and significant effect on Customer Satisfaction, Product Quality has a positive and significant effect on Customer Satisfaction, so it can be concluded that Service and Product Quality variables have a significant effect on Customer Satisfaction Indomaret minimarket, Jalan Raya Celuk Sukawati, Gianyar Regency.


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