Pengaruh Struktur Modal, Likuiditas, Profitabilitas dan Umur Perusahaan terhadap Kualitas Laba:

This study aims to prove the effect of capital structure, liquidity, profitability and firm age on earnings quality. The type of research used is quantitative research and secondary data. The sample of this research is mining companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 using purposive sampling. This study shows that capital structure has no significant effect on earnings quality, liquidity has no significant effect on earnings quality, profitability has no significant effect on earnings quality and firm age has no significant effect on earnings quality. The implications of this research are related to earnings quality. Investors and other users of financial statement information, need to consider the liquidity factor because this factor has a significant impact on the quality of earnings in the company. This shows that users of financial statements, especially investors, need to consider the liquidity factor when making investment decisions in affiliated companies. Keywords: Capital Structure, Liquidity, Profitability, Company Age, Earnings Quality

Pengaruh Ukuran Perusahaan, Umur Perusahaan, Profitabilitas, Solvabilitas dan Likuiditas terhadap Audit Report Lag

This study seeks to examine the effect of company size, company age, profitability, solvency, and liquidity on audit report lag on tourism companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The number of samples in this study were 16 companies, selected with certain criteria using purposive sampling technique. The data analysis technique used in this research is panel data regression analysis using Eviews 9 software. The results showed that the firm age variable had a positive effect on audit report lag, while the profitability variable had a negative effect on audit report lag, while firm size, solvency and liquidity variables had no significant effect on audit report lag.

Factors Affecting Sustainability Reporting Disclosure

The aim is to determine the factors affecting sustainability reporting with a focus on firm age, woman presence, profitability, and leverage. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Total population consist of 103 firm-years that consistently publish sustainability reporting for the period 2018-2020. samples consist of 33 firm-years based on the criteria.Testing the data using multiple linear regression, the results showed that firm size, woman presence on board of commissioners’, and profitability do not have a significant effect on the sustainability reporting disclosure. However, woman presence on board of directors and leverage had a significant effect on the sustainability reporting disclosure. Keywords : Firm Size; Woman Presence On Board Of Commissioners; Woman Presence On Board Of Directors; Profitability; Leverage.

Green entrepreneurship and SME performance: the moderating effect of firm age

Green entrepreneurship has been increasing with growing attention to environment protection by a variety of stakeholders. Green innovation, as the essence of green entrepreneurship, has attracted a broad range of scholarly attention with yet inconclusive findings regarding its effect on firm performance. According to our analyses of 1667 firms listed on SME board and GEM in China during the period from 2010 to 2019, we find interesting results regarding the type of green innovation involved and the moderating effect of firm age on the link between green innovation and SME performance. More precisely, we find green utility-model innovation positively influences firm performance for SMEs, whereas green invention innovation does not contribute to firm performance overall. More interesting, our empirical results suggest that older firms benefit more from both green invention innovation and green utility-model innovation than younger firms. This research contributes to the literature on green entrepreneurship as well as green innovation.

Enterprise Financial Characteristics and Corporate Social Responsibility Costs of Oil and Gas Businesses in Nigeria

This work evaluated the effect of entity characteristics on company social responsibility costs of oil and gas firms in Nigeria for 2010 - 2019. The independent variables of the study and measures of firm characteristics are total assets, total sales, financial leverage and firm age while the independent variable is corporate social responsibility. A sample of three firms was selected out of a population of eleven oil and gas businesses on the Nigeria Stock Exchange during the period. Supporting data were obtained from the selected firms and analyzed using multiple regression analysis. Findings from the analysis suggest that both total assets and total sales positively and significantly affect the corporate social responsibility costs of the firms. It was also found that financial leverage positively and insignificantly affects the corporate social responsibility costs of the firms. Finding further reveals that firm age negatively and insignificantly affects corporate social responsibility costs of the firms. In the light of the findings, it was recommended that the firm managers should invest in assets especially long-term assets that will yield future streams of returns for their firms. This is because investment in assets improves production and promotes the corporate social responsibility performance of the firms. It was also recommended that the firm managers should promote their products through various product promotion channels as total sales boast firm profitability and promote corporate social responsibility performance. It was further recommended that the firm managers should increase the proportion of debts in their firms’ capital structure. It was finally recommended that firm managers should use a modern approach while implementing their corporate social responsibility programs as opposed to the old style.

Determine Timeliness Submission of Financial Statements of Manufacturing Companies in Indonesia Stock Exchange

This study aims to analyze the effect of Firm Age, Profitability andLeverage on the timeliness of submitting financial reports in manufacturingcompanies on the Indonesia Stock Exchange. The populations aremanufacturing companies that have gone public listed on the Indonesia StockExchange (IDX) during the 2019-2020, which are 182 companies. Obtainedsampling used purposive sampling method. Based on this method the sampleobtained is 138 companies. The data were analyzed using panel dataregression with the help of the E-views analysis tool. Based on the results ofdata analysis that has been carried out, it was found that Company Age hada negative and significant effect on the timeliness of submitting financialstatements. This shows that the older the age of the company, the timelinessof publication of the company's financial statements will be lower.Meanwhile, profitability estimated by ROA and Debt estimated by DER haveno significant effect on the timeliness of submitting financial reports tomanufacturing companies on the Indonesia Stock Exchange

Wages and Firm Ownership: A Study of the Manufacturing Sector of India

From an ownership viewpoint, we analyse the determinants of significant wage differences for India’s manufacturing sector. We use data from the Centre for Monitoring Indian Economy’s Prowess database from 2000–2015. Using fixed-effects and Blinder–Oaxaca decomposition method, we confirm that foreign firms pay higher wages and salaries than domestic firms. Most importantly, productivity, participation in the export market, firm size, firm age and profit margin explain the inter-firm and intra-firm differences in labour intensity for the manufacturing firms in the Indian economy. The wage gap seems higher for intra-firm than the inter-firm, indicating that demand for labour is higher within the sector. JEL Classifications: E24, G32, L6, C13

Determinants of environmental performance: Evidence from the agriculture industry in Indonesian Stock Exchange

This study aims to examine the determinants of environmental performance on the firms listed in the agriculture sector of the Indonesian Stock Exchange. The analysis technique uses multiple regressions to observe 67 firms listed on the Indonesian Stock Exchange in the agriculture sector during 2016 – 2019. Furthermore, the independent variables consist of return on equity (ROE), firm age, size, leverage, and audit firm; and the dependent is environmental performance. The result shows that return on equity negatively affects environmental performance while firm age, size, and leverage have a positive effect. Furthermore, audit firm does not affect environmental performance in Indonesian Agricultural Firms. Therefore, firms with higher age, bigger sizes, and leverage will likely increase environmental performance even though profitability has decreased. Several factors such as firm age, size, leverage, and profitability should be considered to analyze environmental performance.

Firm age, sales growth and survival of internationalized SMEs: does human capital play a role?

PurposeThis paper aims to explore the moderating effect of human capital in the form of a CEO’s educational background and firm age at the time of internationalization on growth and survival.Design/methodology/approachThe research study is based on primary data gathered from 102 internationalized small and medium enterprises (SMEs) belonging to the engineering industry in Bangalore district, Karnataka, India.FindingsThe results reveal that human capital significantly improves sales growth but had no impact on the survival of internationalized SMEs.Practical implicationsThe paper includes practical implications for the CEOs of SMEs to successfully strategize their efforts towards growth and survival in the international market.Originality/valueThis research study enhances the importance of human capital and its impact on the growth and survival of internationalized SMEs in the context of an emerging economy where research studies are limited and largely unexplored till date.