Disclosures of the Environmental Management Accounting Practices in the Banking Sector of Bangladesh

2021 ◽  
Vol 8 (1) ◽  
pp. 27-46
Author(s):  
Mohammad Mizenur Rahaman ◽  
Mst. Khadiza Aktar
Keyword(s):  
Environmental Management ◽  
Quantitative Research ◽  
Banking Sector ◽  
Management Accounting ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Environmental Preservation ◽  
Significance Level ◽  
Environmental Management Accounting

The disclosure of environmental management accounting (EMA) practices determine the eco-friendly business activities and helps to measure costs and benefits of environmental preservation of any organizations. The study aims to identify the disclosures status of EMA practices in the in PCBs in Bangladesh. The study also aims to examine the factors (total assets, total investment, profit after tax, ROA, ROE, and EPS) influencing disclosure of the adoption of environmental management accounting in listed PCBs in Bangladesh. This study applied quantitative research method to collect and analyze data. EMA disclosure data is collected from the annual reports of the banks and panel data is used to data analysis of the factors. The collected data is analyzed using descriptive statistics, inferential statistics, correlation, and multiple linear regression analysis. Six hypotheses are developed and tested at 5% significance level. The study concludes that the private banks disclose 71.15% information of EMA practices.

scholarly journals PENGARUH PENDAPTAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 1
Author(s):  
Nabiyatun Nur Fatimah ◽  
Anita Nopiyanti ◽  
Danang Mintoyuwono
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Revenue Sharing ◽  
Multiple Linear Regression Analysis ◽  
Government Revenue ◽  
Significance Level ◽  
Local Expenditure ◽  
Sample Amount

This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.

scholarly journals PENGARUH SIKAP KEUANGAN DAN PERILAKU KEUANGAN TERHADAP LITERASI KEUANGAN

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Wilda Rahmayanti ◽  
Hanifa Sri Nuryani ◽  
Abdul Salam
Keyword(s):  
Financial Literacy ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Behavior ◽  
Significant Positive Effect ◽  
Significance Level ◽  
A Value ◽  
Positive Effect

This study aims to examine the effect of financial attitude and financial behavior on financial literacy (case study on the housewives in the Lito Village, Moyo Hulu Subdistrict, Sumbawa District). This research is a quantitative research with a causal method. The method of data collection was done by distributing questionnaires to 125 respondents, namely the housewives in the Lito Village, Moyo Hulu Subdistrict, Sumbawa Regency. The sampling technique uses purposive sampling. Data analysis used is multiple linear regression analysis. Based on the results of the study it can be concluded that financial attitudes a significant positive effect on financial literacy with a value of 4.382> 1,657 and a significance level (α) 0,000 <0.05, financial behavior has a significant positive effect on financial literacy with a value of 5,060> 1,657 and a significance level (α) of 0,000 <0.05 and the level of financial literacy of housewives is very high 98.4% (>76%).

scholarly journals PENGARUH PREFERENSI RESIKO, LITERASI EKONOMI, PENGETAHUAN GALERI INVESTASI TERHADAP MINAT INVESTASI MAHASISWA FAKULTAS EKONOMIKA DAN BISNIS

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Rine Gesta ◽  
Endah Andayani ◽  
Auliana Farrabanie Al Arsy
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Risk Preference ◽  
Multiple Linear Regression Analysis ◽  
Economic Literacy ◽  
Business Faculty ◽  
Significance Level ◽  
Quantitative Research Methods

This study aims to determine the effect of Risk Preference, Economic literacy and Investment Gallery on the investment interests of Economics and Business Faculty students. (This type of research uses quantitative research methods using multiple linear regression. The population in this study were students of the 2015 Kanjuruhan Malang Faculty of Economics and Business, amounting to 412 people. with a research sample of 25% of the population of 103 students. The data obtained was analyzed with the help of SPSS version 22.00 for Windows. Based on the calculation results, it is known that: (1) There is an influence of Risk Preference, Economic literacy and Investment Gallery on the investment interest of Economics and Business Faculty students. (2) There is no Risk Preference Effect on investment interest in Economics and Business Faculty students. (3) There is an Influence of Economic Literacy on the investment interest of the Economics and Business Faculty students (4) There is an Investment Gallery Effect on the investment interest of the Economics and Business Faculty students. The results of multiple linear regression analysis showed that the F value of 24.771 with a significance level of 0.000 <0.05, it can be said that Risk Preference (X1), Economic Literacy (X2), and Knowledge of Investment Gallery (X3) have simultaneous or joint effects. equal to Investment Interest (Y).

scholarly journals Environmental Management Accounting Adoption Barriers Among Malaysian Hotel Companies

2020 ◽  
Vol 11 (3) ◽  
pp. 31
Author(s):  
Nirman Noor Afiqi Mat Yusoh ◽  
Tuan Zainun Tuan Mat
Keyword(s):  
Environmental Management ◽  
Water Conservation ◽  
Quantitative Research ◽  
Energy Savings ◽  
Management Accounting ◽  
Hotel Industry ◽  
Main Concern ◽  
Institutional Pressures ◽  
Environmental Management Accounting ◽  
Hotel Managers

Environmental management has become a main concern to the hotel industry with regards to waste reduction, energy savings and water conservation. The hotel industry is frequently accompanied by many adverse environmental impacts as hotel companies extensively consume large amounts of energy, water and non-durable products. Environmental Management Accounting (EMA) is tools that can be used to assist these companies to trace, collect, and analyse physical and monetary environmental information for decision-making purpose and consequently, improves financial and environmental performances. However, there are barriers to EMA adoption. This study aims to examine level of EMA adoption among the hotel companies and the barriers influencing EMA adoption. This study utilises the quantitative research design; using questionnaire survey. A total of 212 usable questionnaires were collected from the hotel companies in Selangor and Kuala Lumpur. Multiple regression analysis was conducted for hypotheses testing. The results of this study show that EMA has yet to be extensively adopted among the hotel companies in Malaysia. The result also shows that the adoption level of both Physical EMA (PEMA) and Monetary EMA (MEMA) are still low. The result further indicates that the low adoption of EMA is caused by the lack of institutional pressures. Specifically, this study shows that financial barrier, informational barrier and institutional barrier significantly influence EMA adoption among the hotel companies in Malaysia. This study is significant to the hotel managers, government authorities and environmental regulatory agencies in understanding the level of EMA adoption in the Malaysian hotel industry. In addition, this study provides valuable contributions to the existing literature by providing useful insights on the barriers influencing EMA adoption in the hotel industry in developing countries.

scholarly journals PENGARUH PENDAPTAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 1
Author(s):  
Nabiyatun Nur Fatimah ◽  
Anita Nopiyanti ◽  
Danang Mintoyuwono
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Revenue Sharing ◽  
Multiple Linear Regression Analysis ◽  
Government Revenue ◽  
Significance Level ◽  
Local Expenditure ◽  
Sample Amount

This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.

scholarly journals PENGARUH PELATIHAN KERJA DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PADA CV. SURYA KENCANA FOOD JOMBANG

2017 ◽  
Vol 22 (1) ◽  
Author(s):  
Mardi Astutik
Keyword(s):  
Quantitative Research ◽  
Work Performance ◽  
Job Training ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Measurement Scale ◽  
Test Statistic ◽  
Significance Level ◽  
Production Employees

Job training and discipline is closely related to employee performance improvement in an organization. The better the job training and work discipline, the greater the encouragement of employees to move forward together with the organization. The aim of this study was to examine and explain directly influence job training and work discipline on employee performance. The research method uses quantitative research. Measurement scale used is Likert scale, the population in this study all the production employees CV. Surya Kencana Food Jombang amounted to 280 people, a large sample used as many as 74 people. Penguumpulan engineering data using observations, questionnaires, interviews and documentation. Variables that are rigorous job training and work discipline on employee performance. Data analysis using multiple linear regression analysis with significance level α = 0.05. The results showed that the job training (X1) has a test statistic t count equal to 2.148 and 0.026 significance, since the value t sig = 0.026 <α = 0.05, thus it can be stated that the job training influence on employee performance. Labor discipline (X2) has a test statistic t count equal to 2,243 and signifikani amounted to 0,040, since the value t sig = 0,040 <α = 0.05, thus it can be stated that the disciplinary effect on the work performance of employees. These results indicate that job training and work discipline and significant positive effect on employee performance in CV. Surya Kencana Food Jombang

scholarly journals Analisis Kinerja Keuangan Perusahaan dengan Menggunakan Altman Z Score dan Pengaruhnya Terhadap Harga Saham

Equity ◽  
2019 ◽  
Vol 22 (1) ◽  
pp. 75
Author(s):  
Nadia Bella Salsabila ◽  
Wahyudi Wahyudi
Keyword(s):  
Stock Prices ◽  
Quantitative Research ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Z Score ◽  
Significance Level ◽  
Gray Area ◽  
Analysis Technique

This research is a quantitative research that aims to analyze company’s  inancial performance using Altman Z Score and also to determine the effect of the Altman Z Score variable on stock prices. The population in this study are consumer goods industry companies in 2016-2017 which are listed on the Indonesia Stock Exchange (IDX). The samples taken were 72 companies with purposive sampling method. The analysis technique used is Multiple Linear Regression Analysis with IBM SPSS 23 program and a significance level of 5% (0.05). The results of this study indicate that (1) Z score of 72 samples of companies listed on the Indonesia Stock Exchange (IDX) in 2016 2017 Obtained 4 companies in the unhealthy category, 9 companies in the gray area category (unsound), and 59 companies in the healthy category (2) RETA, EBITA, and BVEBVTL variables affect stock prices while WCTA and Z Score variables do not affect stock prices.

scholarly journals The effect of financial performance on environmental disclosure of mining sector companies listed on IDX

2017 ◽  
Vol 6 (2) ◽  
pp. 144
Author(s):  
Erwin Norma Arifiyanto
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Good News ◽  
Annual Reports ◽  
Environmental Disclosure ◽  
Mining Sector ◽  
Significance Level

This study aims to examine the effect of financial performance on environmental dis-closure in mining sector companies listed on the Indonesia Stock Exchange (IDX) 2012-2014. The data were analyzed using multiple linear regression analysis, with a significance level of 0.05. The samples used in this study are mining sector companies listed on the Indonesia Stock Exchange 2012-2014 and they disclosed their annual reports and environmental condition for three consecutive years. The results of this study show that the variable of profitability has an effect on environmental disclosure. However, when controlled using variable control, it has no effect. Meanwhile, the variable of Tobin's Q has no effect on environmental disclosure either controlled or not controlled by other variables. The implication of this study is that companies should improve their financial performance and environmental disclosure that could provide good news to public. So, the publication of financial statements and environmental disclosure can be useful not only for shareholders but also stakeholders.

The Influence of Organizational Behavior, Business Partnership, and Motivation on The Performance of Micro and Small Businesses in Sleman Regency

2021 ◽  
Vol 6 (1) ◽  
pp. 108-114
Author(s):  
Titi Laras ◽  
Fathonah Eka Susanti ◽  
Sri Wara Nusandari ◽  
Kholifah Fil Ardhi
Keyword(s):  
Regression Analysis ◽  
Organizational Behavior ◽  
Small Businesses ◽  
Quantitative Research ◽  
Business Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Business Partnerships ◽  
Significance Level ◽  
Business Partnership

This research is aimed to find out the influence of organizational behavior, business partnerships and motivation on the performance of micro and small businesses in Sleman Regency. The research is conducted in “ Forum Komunikasi Usaha Mikro, Kecil dan Menengah”  in Sleman Regency. This is quantitative research with a sample of 102 micro and small entreprises in Sleman Regency. The data analysis is done with  SPSS with multiple linear regression analysis at the significance level α = 0.05. The results shows that either partially or simultaneously organizational behavior, business partnership and motivation have positive influences and are significant to business performance. The influence of organizational behavior, business partnership and motivation on business performance is the performance of micro and small businesse is indicated by Adjusted R Square of 55.1%.

scholarly journals PENGARUH KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEGAWAI PADA KANTOR KECAMATAN PARIGI KOTA

2017 ◽  
Vol 3 (1) ◽  
pp. 79-86
Author(s):  
Mega Delfiana Tolis ◽  
Bakri Hasanuddin ◽  
Wiri Wirastuti
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Quantitative Research ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Test Results ◽  
Significance Level ◽  
District Office ◽  
Regression Test

This study aims to determine whether Job Satisfaction and Organizational Commitment simultaneously or partially affect the Performance of employees at the Office District Parigi City. This study uses quantitative research which aims to explain the relationship between two or more variables with the sample of all employees at the Parigi City District Office amounting to 39 people and data analysis techniques used is multiple linear regression analysis. The results of hypothesis analysis and testing can be concluded bawha: (1) berdasarka regression test results obtained Sig. F of 0.000 <α0.05 which can be interpreted that the variable Job Satisfaction and Organizational Commitment simultaneously significant to the performance of employees. (2) based on the regression test results obtained variable Job satisfaction has a significance level t sig. 0,003 <α 0,05 can be interpreted that job satisfaction variable partially have an effect on signifikan to employee performance. (3) based on regression test results obtained variable Organizational commitment has significance level t sig. 0,033<α 0,05 can be interpreted that variable of Commitment of organization partially have an effect on signifikan to employee performance. Penelitian ini bertujuan untuk mengetahui apakah Kepuasan Kerja dan Komitmen  Organisasi secara simultan maupun parsial berpengaruh terhadap Kinerja pegawai pada Kantor Kecamatan Parigi Kota. Penelitian ini menggunakan penelitian Kuantitatif yang bertujuan untuk menjelaskan hubungan antara dua variabel atau lebih dengan sampel semua pegawai pada Kantor Kecamatan Parigi Kota yang berjumlah 39 orang dan teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil analisis dan pengujian hipotesis dapat disimpulkan bahwa: (1) berdasarkan hasil uji regresi diperoleh Sig. F sebesar 0,000 < α 0,05 yang dapat diartikan bahwa variabel Kepuasan kerja dan Komitmen organisasi secara simultan berpengaruh signifikan terhadap Kinerja pegawai. (2) berdasarkan hasil uji regresi diperoleh variabel Kepuasan kerja memiliki tingkat signifikansi t sig. 0,003 < α 0,05 dapat diartikan bahwa variabel Kepuasan kerja secara parsial berpengaruh signifikan terhadap Kinerja pegawai. (3) berdasarkan hasil uji regresi diperoleh variabel Komitmen organisasi memiliki tingkat signifikansi t sig. 0,033 < α 0,05 dapat diartikan bahwa variabel Komitmen organisasi secara parsial berpengaruh signifikan terhadap Kinerja pegawai.

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