scholarly journals DAMPAK KINERJA LINGKUNGAN, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN PUBLIK, LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNGJAWAB SOSIAL

2018 ◽  
Vol 7 (1) ◽  
Author(s):  
Erva Wartina, Prima Apriweni
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Sufficient Evidence ◽  
Public Ownership ◽  
Operational Activities ◽  
Csr Disclosure

The company's obligation is not only to seek profit but also to do social responsibility (CSR). For companies that use natural resources in operational activities, it is appropriate to conduct CSR activities and disclose them in annual reports. This study aims to determine whether environmental performance, institutional and public share ownership, leverage, size and growth of the company affect the disclosure of CSR. Sample of the research is 25 agricultural and mining companies listed in Indonesia Stock Exchange (IDX) over a period of 4 years (2013-2016). While the analysis to be used are equality coefficient test, classical assumption test, multiple linear regression analysis, and statistic test.The results of this study concluded there is sufficient evidence on the variables of environmental performance and firm size affecting CSR disclosure, whereas in institutional ownership variables, public ownership, leverage, and corporate growth there is not enough evidence of these variables affecting CSR disclosure. Keyword: CSR Disclosure, Institutional Ownership, Public Ownership, Leverage, Size Firm

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 Model Triple Bottom Menuju Kinerja Keuangan

2021 ◽  
Vol 7 (2) ◽  
pp. 166-179
Author(s):  
Hermanto Hermanto
Keyword(s):  
Economic Performance ◽  
Environmental Performance ◽  
Positive Impact ◽  
Stock Exchange ◽  
Social Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Return On Assets ◽  
Independent Variable

The study conducted to identify effect of Sustainability Report, Environmental Performance-GRI200, Economic Performance-GRI300, and Social Performance-GRI400 related to Return on Assets in organizations included in the ASSRAT nominations for 2017-2019 both together and individually. Judgment sampling sampling method. The sample of this research is 20 corporate entities included in the ASSRAT nomination and registered on the Indonesia Stock Exchange (IDX) with a sample of 60 data. The type of data is secondary from sources of financial information and annual reports. Multiple linear regression analysis method. The findings of this study are based on the results of the f test, the independent variable has a simultaneous effect on Return on Assets. Partially Environmental Performance- GRI 200 and Economic Performance- GRI 300 have a positive impact on Return on Assets, Companies that are included in the ASSRAT nomination pay more attention to aspects of the company's Economic Performance so that the old Corporate Relations paradigm is still adopted by companies that are nominated by ASSRAT. Companies in the ASSRAT nomination do not only pay attention to profits but also pay attention to aspects of environmental performance so that they can improve the company's image in the eyes of stakeholders.

scholarly journals Pengaruh Kepemilikan Institusional, Likuiditas, Dan Pertumbuhan Perusahaan Terhadap Kebijakan Utang

2019 ◽  
Vol 1 (2) ◽  
pp. 589-604
Author(s):  
Andri Zuda Abdurrahman ◽  
Erinos N.R ◽  
Salma Taqwa
Keyword(s):  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Annual Reports ◽  
Negative Effect ◽  
Company Growth ◽  
The Relationship ◽  
Debt Policy

This study aims to find empirical evidence regarding the relationship between institutional ownership, liquidity, company growth towards the company's debt policy. The population in this study were 41 mining companies listed on the Stock Exchange in 2015-2017, with the number of samples used was 38 companies. Data used was secondary data in the form of annual reports obtained from the IDX website (www.idx.co.id). Testing in this study was carried out by multiple linear regression analysis. The results show that institutional ownership has no effect on debt policy, liquidity has a negative effect on debt policy and the company's growth has an effect on debt policy

Pengaruh Ukuran Perusahaan, Leverage, Kepemilikan Institusional Dan Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility Pada Perusahaan Manufakture Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017

2020 ◽  
Vol 6 (2) ◽  
pp. 181-196
Author(s):  
Selly Towira ◽  
Mesrawati ◽  
Dessika Kosasih ◽  
Devi Chandra ◽  
Andriany Layandy ◽  
...  
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Positive Influence ◽  
Manufacture Sector ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study was to determine the effect of Firm Size, leverage, Institutional Ownership, and GCG disclosure on CSR on Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. The used of mixed methods. Types of research are descriptive and explanatory survey. The overall population in this study were 51 Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017 and 18 companies used as samples. Classis assumtion  test used before multiple linear regression analysis methods. The results of this studies indicate Firm Size negatively affect on the CSR disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. Leverage, Institutional Ownership, and GCG has positive influence on the CSR disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017. Is study are classic assumption test and hypothesis testing with multiple regression analysis. The results of this study indicate that firm size, leverage, institutional ownership and GCG has positive influence on the CSR disclosure disclosure in Food Manufacture sector companies listed on the Indonesia Stock Exchange period 2014-2017.

scholarly journals The Effect of Environmental Performance, Corporate Social Responsibility Disclosure, and Independent Commissioners on Financial Performance

2019 ◽  
Vol 5 (2) ◽  
pp. 183
Author(s):  
Pryobudi Purbosanjoyo ◽  
Anindita Pratiantrie ◽  
Tashia Egidia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Annual Reports ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

<p>The objective of this research was to examine the effect of environmental performance, CSR disclosure, and size of Independent Commissioners towards financial performance. The population of this research comprises companies registered as Manufacturing Consumer Goods listed at Indonesia Stock Exchange. Purposive sampling is used to determine the sample with an observation period 2015-2017. This study uses secondary data derived from annual reports and financial statements. Data analysis using a Multiple Linear Regression Analysis. Research results show environmental performance, corporate social responsibility disclosure, and size of independent commissioners together had a relationship to all financial performance measurement namely Return on Assets (ROA), Return on Equity (ROE) and Net Profit Margin (NPM). CSR disclosure partially has a positive effect to financial performance, whereas environmental performance and size of independent commissioners have no effect to financial performance.</p>

scholarly journals Does Corporate Governance improve Financial Performance? Case of Manufacturing Companies Listed in Indonesia Stock Exchange

2019 ◽  
Vol 2 (2) ◽  
pp. 123-134
Author(s):  
Ryanda Saputra ◽  
Indayani Indayani
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Manufacturing Companies ◽  
Public Ownership ◽  
Analysis Technique ◽  
Performance Research

Objective – This study aims to determine the effect of corporate governance on financial performance with the ownership structure as a moderating variable.  Design/methodology – The sample was selected using a purposive sampling method involving manufacturing companies listed on Indonesia stock exchange for the period of 2014-2017. Financial performance is measured by ROE, corporate governance is proxied by a CGPI score between 1 - 100 which has been rated from the results of evaluating the implementation of GCG in companies by IICG, managerial ownership is calculated by comparing the number of managerial shares with the number of outstanding shares, institutional ownership is calculated by comparison of the number of institutional shares with number of shares outstanding, public ownership is calculated by comparing the number of public shares with the number of shares outstanding. The data analysis technique used is the descriptive statistical test, classic assumption test, and multiple linear regression analysis. Results – The results show that corporate governance has a significant effect on financial performance, the relationship between managerial, institutional and public ownership structures with corporate governance has a positive and significant effect on financial performance. Managerial and public ownership are not able to strengthen the effect of corporate governance on financial performance, while other variables namely institutional ownership can strengthen the effect of corporate governance on financial performance. Research limitations/implications – The conclusions drawn are only based on the selected years of observation hence it may not reflect the actual phenomenon. Another limitation is due to the companies studied were only manufacturing companies even though there are still many other companies listed on the Indonesia Stock Exchange with a longer observation period.

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 The Effect of Environmental Disclosure and Performance on Profitability in the Companies Listed on the Stock Exchange of Thailand (SET)

2021 ◽  
Vol 19 (1) ◽  
pp. 66-72
Author(s):  
Indah Fajarini Sri Wahyuningrum ◽  
Muhammad Ihlashul Amal ◽  
Suci Sularsih
Keyword(s):  
Environmental Performance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Iso 14001 ◽  
Company Size ◽  
Analysis Tool ◽  
Environmental Disclosure ◽  
Time Period ◽  
One Year

The main objective of this study is to determine the empirical evidence of the effect of environmental disclosure, environmental performance, company age, and company size on profitability. The purposive sampling method was used to determine the sample of companies and obtained 85 companies from a total population of 100 large companies listed on the Thailand Stock Exchange (SET) in 2018. The data analysis technique used was multiple linear regression analysis using analysis tool IBM SPSS Statistics version 26. The results of this study prove that environmental disclosure has a significant positive effect on profitability. Environmental performance and company size have a significant negative effect on profitability. On the other hand, company age is not proven to have a significant effect on profitability. Based on the research results, it can be concluded that more extensive environmental disclosure is able to increase the achievement of profitability. However, company age is not a factor affecting profitability. Meanwhile, company size and environmental performance as measured by total assets and the existence of ISO 14001 certifications are proven to reduce the level of company profitability. This study also has several limitations, including the time period which is limited to only one time period, namely 2018. It is expected that further studies can expand the time period by more than one year. This is since using a time period of more than one year can illustrate the effect of environmental disclosure and environmental performance, company age and company size on the profitability achieved by the companies.  In addition, it is expected that the results of this study can provide input to companies to be more concerned regarding company performance activities, especially on the environment because there are still many companies that have low levels of environmental disclosure even though environmental disclosure in Thailand is still voluntary.

scholarly journals The Effect of Ownership Structure and Financial Performance on Firm Value with Dividend Policy as Moderating Variable at Property and Real Estate Companies

2020 ◽  
Vol 5 (7) ◽  
pp. 638-645
Author(s):  
Witya Shalini ◽  
Erlina . ◽  
Prihatin Lumban Raja
Keyword(s):  
Real Estate ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Company Value

This study aims to determine managerial ownership, institutional ownership, liquidity, leverage, and profitability on firm value with dividend policy as a moderating variable. This type of research is explanatory research with a quantitative approach. The population used in this study are property and real estate companies listed on the Indonesia Stock Exchange from 2010 to 2018. The sampling technique uses purposive sampling so that the selected sample is 16 companies. This study uses descriptive statistical data analysis and multiple linear regression analysis. The results of this study indicate that 1). Managerial Ownership, Institutional Ownership, and Liquidity do no effect on Company Value. 2). Leverage has a negative and significant impact on Company Value. 3). Profitability has a positive and significant impact on Company Value. 4). Dividend Policy cannot moderate the effect of the Managerial Ownership relationship on Company Value. 5). Dividend policy can partially influence the relationship of Institutional Ownership, Liquidity, Leverage, and Profitability to Company Value.

scholarly journals Pengaruh Ukuran Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Return On Assets (ROA)

2021 ◽  
Vol 4 (2) ◽  
pp. 645-655
Author(s):  
Celine Eriskha ◽  
Nanu Hasanuh
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Literature Study ◽  
Return On Assets ◽  
Food And Beverage

When observing the major financial problems that were revealed, the public questioned the performance of the big companies involved in this scandal, which contradicts the principles of Good Corporate Governance regarding accountability, equity, integrity, transparency and responsibility. This study aims to determine, test and explain the effect of the audit committee, managerial ownership, institutional ownership, on Return On Assets both partially and jointly in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2019. The sample was determined by purposive sampling. Data collection techniques using literature study and observation. The method used is multiple linear regression analysis. Based on the results of multiple linear analysis, it is found that Managerial ownership has a partial effect on ROA then Audit Committee Size and Institutional ownership partially have no effect on ROA, and simultaneously Audit Committee Size, Managerial Ownership and Institutional Ownership together have an effect on Return On Assets ( ROA). Keywords: Audit Committee, Managerial Ownership, Institutional and ROA

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