Pub Date : 2023-10-13DOI: 10.33558/jrak.v14i2.7335
Tri Maya Utari, Vita Aprilina
The purpose of this study is to analyze the effect of media exposure, company size, profitability, and leverage on carbon emission disclosures. This research is research using descriptive methods with quantitative analysis using secondary data. The sample for this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study was purposive sampling. The independent variables used in this study are the Effect of Media Exposure, Firm Size, Profitability, and Leverage. The dependent variable used in this study is Carbon Emission Disclosure. The data analysis technique used is multiple linear analysis. By processing data using Eviews 9. Based on the test results, media exposure and leverage have a positive effect on carbon emission disclosure. While company size and profitability have no effect on carbon emission disclosure. So with this, it is hoped that the next researcher can add other independent variables that are not used in this research.
Keywords: Media Exposure, Company Size, Profitability, Leverage, Carbon Emission Disclosure.
{"title":"The Influence of Media Exposure, Company Size, Profitability, and Leverage on Carbon Emission Disclosure","authors":"Tri Maya Utari, Vita Aprilina","doi":"10.33558/jrak.v14i2.7335","DOIUrl":"https://doi.org/10.33558/jrak.v14i2.7335","url":null,"abstract":"The purpose of this study is to analyze the effect of media exposure, company size, profitability, and leverage on carbon emission disclosures. This research is research using descriptive methods with quantitative analysis using secondary data. The sample for this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique in this study was purposive sampling. The independent variables used in this study are the Effect of Media Exposure, Firm Size, Profitability, and Leverage. The dependent variable used in this study is Carbon Emission Disclosure. The data analysis technique used is multiple linear analysis. By processing data using Eviews 9. Based on the test results, media exposure and leverage have a positive effect on carbon emission disclosure. While company size and profitability have no effect on carbon emission disclosure. So with this, it is hoped that the next researcher can add other independent variables that are not used in this research.
 Keywords: Media Exposure, Company Size, Profitability, Leverage, Carbon Emission Disclosure.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135922965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.33558/jrak.v14i2.7387
Nicholas Renaldo, Christian Rusli, Suhardjo Suhardjo, Suharti Suharti, Tandy Sevendy
This study aims to determine the effect of sales growth, company size, profitability, and non-debt tax shield on the capital structure of food and beverage sub-sector consumption companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study used secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained amounted to 38 companies. Data analysis in this study used quantitative descriptive and several calculations using the SmartPLS software. From this study, it can be concluded that only the non-debt tax shield significantly affects capital structure. While sales growth, company size, and profitability do not have a significant effect on capital structure.
{"title":"Sales Growth, Company Size, Profitability, and Non-Debt Tax Shield on Capital Structure In Food and Beverage Sub-Sector Companies Listed on The Indonesia Stock Exchange","authors":"Nicholas Renaldo, Christian Rusli, Suhardjo Suhardjo, Suharti Suharti, Tandy Sevendy","doi":"10.33558/jrak.v14i2.7387","DOIUrl":"https://doi.org/10.33558/jrak.v14i2.7387","url":null,"abstract":"This study aims to determine the effect of sales growth, company size, profitability, and non-debt tax shield on the capital structure of food and beverage sub-sector consumption companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This study used secondary data. The sampling technique in this study used purposive sampling. The number of samples obtained amounted to 38 companies. Data analysis in this study used quantitative descriptive and several calculations using the SmartPLS software. From this study, it can be concluded that only the non-debt tax shield significantly affects capital structure. While sales growth, company size, and profitability do not have a significant effect on capital structure.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135922966","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.33558/jrak.v14i2.6973
Vianty Adella Santo, Laura Silvany Hivianto
Company value is a form of maximum corporate goals through increasing the prosperity of investors. The company value is seen from the price of the stock where the higher the value of the stock, the higher the value of the company. The company value is also known as one of factor for investors in making investments. Therefore, company management must pay attention to the company's value.
This research aims to examine the influence of environmental performance and financial performance on firm value. The population in this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2018 to 2021. Environmental performance is measured by the PROPER rating and financial performance is measured by ROA and DAR. The data obtained are secondary data using purposive sampling method, with a total of 83 observations. This research uses SPSS 25 program with multiple regression statistical analysis model.
The results show that environmental performance has a negative effect on firm value. ROA and DAR have a positive effect on firm value.
{"title":"The Influence of Environmental Performance and Financial Performance on Company Value","authors":"Vianty Adella Santo, Laura Silvany Hivianto","doi":"10.33558/jrak.v14i2.6973","DOIUrl":"https://doi.org/10.33558/jrak.v14i2.6973","url":null,"abstract":"Company value is a form of maximum corporate goals through increasing the prosperity of investors. The company value is seen from the price of the stock where the higher the value of the stock, the higher the value of the company. The company value is also known as one of factor for investors in making investments. Therefore, company management must pay attention to the company's value.
 
 This research aims to examine the influence of environmental performance and financial performance on firm value. The population in this study is consumer non-cyclicals companies listed on the Indonesia Stock Exchange from 2018 to 2021. Environmental performance is measured by the PROPER rating and financial performance is measured by ROA and DAR. The data obtained are secondary data using purposive sampling method, with a total of 83 observations. This research uses SPSS 25 program with multiple regression statistical analysis model.
 The results show that environmental performance has a negative effect on firm value. ROA and DAR have a positive effect on firm value.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135923134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.33558/jrak.v14i2.7062
Wendy Salim Saputra, Phebyana Margaretha
Laba sangat penting perannya sebagai indikator terhadap evaluasi performa perusahaan. Informasi laba tidak akan berguna bila tidak berkualitas, semakin perusahaan dapat menghasilkan informasi laba yang berkualitas maka semakin mencerminkan keberlanjutan, kondisi keuangan, dan performa perusahaan tersebut di masa yang akan datang. laba yang berkualitas adalah laba yang mengandung nilai predictive value, yaitu salah satu aspek relevansi dalam kualitas fundamental, yang merupakan kemampuan informasi akuntansi untuk digunakan sebagai dasar perkiraan angka masa depan. Tingkat persistensi laba dapat menggambarkan pengaruh laba tahun berjalan terhadap laba yang akan datang, dasar perhitungannya adalah core earning, sehingga laba yang tersaji dalam laporan merupakan laba yang relevan dengan proses operasional perusahaan rutin dan bukan merupakan hasil pos transitoris atau pos pendapatan luar biasa. Persistensi laba juga dapat menggambarkan berapa tingkat pendapatan yang dapat dipertahankan perusahaan untuk didapat di setiap periode operasional. Semakin tinggi persitensi laba maka semakin baik perusahaan dalam mempertahankan tingkat pendapatan mereka. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh volatilitas penjualan, volatiltias arus kas dan tingkat utang terhadap persistensi laba. Penelitian ini selanjutnya akan menggunakan analisis regresi berganda yang dimulai dengan pengujian statistik deskriptif, uji asumsi klasik dan pengujian hipotesis. Pengujian data dibantu dengan menggunakan program SPSS. Hasil Uji T menunjukkan bahwa persistensi laba tidak dipengaruhi oleh variabel volatilitas penjualan dengan arah negatif, variabel volatilitas arus kas berpengaruh positif tetapi tidak signifikan terhadap persistensi laba, dan tingkat utang berpengaruh positif tetapi tidak signifikan terhadap persistensi laba.
{"title":"Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas dan Tingkat Utang Terhadap Persistensi Laba","authors":"Wendy Salim Saputra, Phebyana Margaretha","doi":"10.33558/jrak.v14i2.7062","DOIUrl":"https://doi.org/10.33558/jrak.v14i2.7062","url":null,"abstract":"Laba sangat penting perannya sebagai indikator terhadap evaluasi performa perusahaan. Informasi laba tidak akan berguna bila tidak berkualitas, semakin perusahaan dapat menghasilkan informasi laba yang berkualitas maka semakin mencerminkan keberlanjutan, kondisi keuangan, dan performa perusahaan tersebut di masa yang akan datang. laba yang berkualitas adalah laba yang mengandung nilai predictive value, yaitu salah satu aspek relevansi dalam kualitas fundamental, yang merupakan kemampuan informasi akuntansi untuk digunakan sebagai dasar perkiraan angka masa depan. Tingkat persistensi laba dapat menggambarkan pengaruh laba tahun berjalan terhadap laba yang akan datang, dasar perhitungannya adalah core earning, sehingga laba yang tersaji dalam laporan merupakan laba yang relevan dengan proses operasional perusahaan rutin dan bukan merupakan hasil pos transitoris atau pos pendapatan luar biasa. Persistensi laba juga dapat menggambarkan berapa tingkat pendapatan yang dapat dipertahankan perusahaan untuk didapat di setiap periode operasional. Semakin tinggi persitensi laba maka semakin baik perusahaan dalam mempertahankan tingkat pendapatan mereka. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh volatilitas penjualan, volatiltias arus kas dan tingkat utang terhadap persistensi laba. Penelitian ini selanjutnya akan menggunakan analisis regresi berganda yang dimulai dengan pengujian statistik deskriptif, uji asumsi klasik dan pengujian hipotesis. Pengujian data dibantu dengan menggunakan program SPSS. Hasil Uji T menunjukkan bahwa persistensi laba tidak dipengaruhi oleh variabel volatilitas penjualan dengan arah negatif, variabel volatilitas arus kas berpengaruh positif tetapi tidak signifikan terhadap persistensi laba, dan tingkat utang berpengaruh positif tetapi tidak signifikan terhadap persistensi laba.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135923131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.33558/jrak.v14i2.4621
Farah Aghniya ‘Ilmi, Nasyiah Hasanah Purnomowati
Penelitian ini memiliki tujuan memahami pengaruh karakteristik komite audit terhadap financial distress. Sumber data pada riset ini didapatkan dari laporan tahunan perusahaan perbankan yang terdaftar pada Indonesian Directory Exchange (IDX) selama periode 2018-2020. Berdasarkan metode purposive sampling, jumlah sampel pada riset ini sebanyak 38 sampel perusahaan. Metode springate digunakan untuk menghitung financial distress pada riset ini. Pengujian hipotesis pada riset ini mempergunakan metode analisis regresi linier berganda dengan program EViews 9. Temuan pada riset ini yaitu frekuensi pertemuan komite audit mempengaruhi financial distress, tetapi menunjukkan ukuran komite audit, background pendidikan komite audit dan keberagaman gender komite audit tidak mempengaruhi pada financial distress.
{"title":"The Effects of Audit Committee Characteristics on Financial Distress in Banking Sector Companies Listing in Indonesia Stock Exchange 2018-2020","authors":"Farah Aghniya ‘Ilmi, Nasyiah Hasanah Purnomowati","doi":"10.33558/jrak.v14i2.4621","DOIUrl":"https://doi.org/10.33558/jrak.v14i2.4621","url":null,"abstract":"Penelitian ini memiliki tujuan memahami pengaruh karakteristik komite audit terhadap financial distress. Sumber data pada riset ini didapatkan dari laporan tahunan perusahaan perbankan yang terdaftar pada Indonesian Directory Exchange (IDX) selama periode 2018-2020. Berdasarkan metode purposive sampling, jumlah sampel pada riset ini sebanyak 38 sampel perusahaan. Metode springate digunakan untuk menghitung financial distress pada riset ini. Pengujian hipotesis pada riset ini mempergunakan metode analisis regresi linier berganda dengan program EViews 9. Temuan pada riset ini yaitu frekuensi pertemuan komite audit mempengaruhi financial distress, tetapi menunjukkan ukuran komite audit, background pendidikan komite audit dan keberagaman gender komite audit tidak mempengaruhi pada financial distress.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135923132","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.33558/jrak.v14i2.7076
Edy Sugiarto, Sura Klaudia, Munaroh Munaroh
This study aims to determine the relationship between regional taxes and economic growth, regional levies and economic growth, regional taxes and economic growth through regional expenditures as an intervening variable, and regional levies and economic growth through regional expenditures as an intervening variable. The population in this study consisted of the Probolinggo Regency APBD, regional fees, regional gross domestic product at constant prices, and local tax reports. The Probolinggo Regency APBD in one decade (2012-2021) consisted of 40 samples from all variables, namely all regional tax reports, regional levies, regional gross domestic product, and the samples in this study. I obtained secondary data from the Central Bureau of Statistics (BPS) of Probolinggo Regency. The analysis technique uses SPSS 25, and the test results show that regional taxes have an effect on economic growth, regional levies do not, regional taxes moderated by regional spending have an effect, and regional levies moderated by regional expenditures have an effect on economic growth. Keywords: Regional Tax, Regional Retribution, Regional Expenditure, Economic Growth.
{"title":"Retribution and Regional Tax Receipts on Economic Growth Through Regional Expenditures as an Intervening Variable","authors":"Edy Sugiarto, Sura Klaudia, Munaroh Munaroh","doi":"10.33558/jrak.v14i2.7076","DOIUrl":"https://doi.org/10.33558/jrak.v14i2.7076","url":null,"abstract":"This study aims to determine the relationship between regional taxes and economic growth, regional levies and economic growth, regional taxes and economic growth through regional expenditures as an intervening variable, and regional levies and economic growth through regional expenditures as an intervening variable. The population in this study consisted of the Probolinggo Regency APBD, regional fees, regional gross domestic product at constant prices, and local tax reports. The Probolinggo Regency APBD in one decade (2012-2021) consisted of 40 samples from all variables, namely all regional tax reports, regional levies, regional gross domestic product, and the samples in this study. I obtained secondary data from the Central Bureau of Statistics (BPS) of Probolinggo Regency. The analysis technique uses SPSS 25, and the test results show that regional taxes have an effect on economic growth, regional levies do not, regional taxes moderated by regional spending have an effect, and regional levies moderated by regional expenditures have an effect on economic growth. Keywords: Regional Tax, Regional Retribution, Regional Expenditure, Economic Growth.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135923133","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.33558/jrak.v14i2.7376
Meidy Kantohe, Miryam Lonto, Yosua Gary Pakasi
Pajak kendaraan bermotor merupakan Salah satu sumber pendapatan pajak daerah yang potensial bagi kabupaten Minahasa karena jumlah kendaraan yang terdaftar di Kantor Bersama SAMSAT Tondano semakin meningkat setiap tahunnya. Namun, hal ini belum sebanding dengan peningkatan jumlah wajib pajak yang membayar pajak kendaraan bermotor. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di kantor SAMSAT Tondano. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan populasi yaitu seluruh wajib pajak yang kendaraannya terdaftar di Kantor Bersama SAMSAT Tondano, sebanyak 107.383 orang wajib pajak. Teknik pengambilan sampel menggunakan Accidental Sampling yaitu wajib pajak yang secara kebetulan bertemu dengan peneliti di Kantor Bersama SAMSAT Tondano. Jumlah sampel dihitung dengan menggunakan rumus slovin dan diperoleh jumlah sampel sebanyak 100 orang wajib pajak. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan software SPSS versi 29. Hasil penelitian ini menunjukkan bahwa kesadaran wajib pajak, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di kantor Bersama SAMSAT Tondano.
{"title":"Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Kendaraan Bermotor","authors":"Meidy Kantohe, Miryam Lonto, Yosua Gary Pakasi","doi":"10.33558/jrak.v14i2.7376","DOIUrl":"https://doi.org/10.33558/jrak.v14i2.7376","url":null,"abstract":"Pajak kendaraan bermotor merupakan Salah satu sumber pendapatan pajak daerah yang potensial bagi kabupaten Minahasa karena jumlah kendaraan yang terdaftar di Kantor Bersama SAMSAT Tondano semakin meningkat setiap tahunnya. Namun, hal ini belum sebanding dengan peningkatan jumlah wajib pajak yang membayar pajak kendaraan bermotor. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di kantor SAMSAT Tondano. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan populasi yaitu seluruh wajib pajak yang kendaraannya terdaftar di Kantor Bersama SAMSAT Tondano, sebanyak 107.383 orang wajib pajak. Teknik pengambilan sampel menggunakan Accidental Sampling yaitu wajib pajak yang secara kebetulan bertemu dengan peneliti di Kantor Bersama SAMSAT Tondano. Jumlah sampel dihitung dengan menggunakan rumus slovin dan diperoleh jumlah sampel sebanyak 100 orang wajib pajak. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan software SPSS versi 29. Hasil penelitian ini menunjukkan bahwa kesadaran wajib pajak, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di kantor Bersama SAMSAT Tondano.
","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135922964","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-10-13DOI: 10.33558/jrak.v14i2.7419
Dinda Fali Rifan, Maria Hodijah
Nilai perusahaan di suatu perusahaan pada umumnya diukur melalui harga saham. Nilai perusahaan yang tinggi umumnya ditandai juga meningkatnya harga saham suatu perusahaan di pasar. Bagi perusahaan yang tercantum di dalam Jakarta Islamic Index (JII), tingginya harga saham tidak juga diikuti dengan nilai profitabilitas yang tinggi baik menurun maupun meningkat. Indikator profitabilitas diukur melalui Return on Asset (ROA). Oleh sebab itu ditambahkan ISR sebagai variabel moderasi dalam penelitian ini. Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel profitabilitas terhadap variabel nilai perusahaan dengan Islamic Social Reporting (ISR) sebagai variabel moderasi di perusahaan yang tercatat di dalam Jakarta Islamic Index (JII) tahun 2019-2021. Penelitian ini menggunakan pendekatan kuantitatif. Pengambilan sampel dilakukan melalui teknik purposive sampling, serta pengolahan data menggunakan SmartPLS versi 4. Hasil penelitian menunjukkan bahwa Profitabilitas yang diproksikan melalui ROA tidak berpengaruh terhadap Nilai Perusahaan. Selain itu, pengungkapan ISR sebagai variabel moderasi tidak dapat mempengaruhi hubungan antara profitabilitas terhadap nilai perusahaan.
{"title":"The Profitability Analysis on Company Value Using Islamic Social Reporting as a Moderating Variable","authors":"Dinda Fali Rifan, Maria Hodijah","doi":"10.33558/jrak.v14i2.7419","DOIUrl":"https://doi.org/10.33558/jrak.v14i2.7419","url":null,"abstract":"Nilai perusahaan di suatu perusahaan pada umumnya diukur melalui harga saham. Nilai perusahaan yang tinggi umumnya ditandai juga meningkatnya harga saham suatu perusahaan di pasar. Bagi perusahaan yang tercantum di dalam Jakarta Islamic Index (JII), tingginya harga saham tidak juga diikuti dengan nilai profitabilitas yang tinggi baik menurun maupun meningkat. Indikator profitabilitas diukur melalui Return on Asset (ROA). Oleh sebab itu ditambahkan ISR sebagai variabel moderasi dalam penelitian ini. Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel profitabilitas terhadap variabel nilai perusahaan dengan Islamic Social Reporting (ISR) sebagai variabel moderasi di perusahaan yang tercatat di dalam Jakarta Islamic Index (JII) tahun 2019-2021. Penelitian ini menggunakan pendekatan kuantitatif. Pengambilan sampel dilakukan melalui teknik purposive sampling, serta pengolahan data menggunakan SmartPLS versi 4. Hasil penelitian menunjukkan bahwa Profitabilitas yang diproksikan melalui ROA tidak berpengaruh terhadap Nilai Perusahaan. Selain itu, pengungkapan ISR sebagai variabel moderasi tidak dapat mempengaruhi hubungan antara profitabilitas terhadap nilai perusahaan.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135922963","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study evaluates the market performance of mining businesses listed on the Indonesia Stock Exchange from 2017 to 2021 concerning intellectual capital disclosure, carbon emission disclosure, and green investment.Secondary data for this study was from the Indonesia Stock Exchange/IDX (www.idx.co.id) and the Ministry of Environment and Forestry (www.proper.menlhk.go.id). The data were gathered through purposeful sampling. Based on a predefined set of criteria, 60 data sets from 12 mining companies were gathered over five years. The study's methodology included descriptive statistics and panel data regression.According to this study, disclosures regarding intellectual property did not affect value, green investments did not affect firm value, and disclosures about carbon emissions had a significant and favorable effect.
{"title":"THE EFFECT OF GREEN INVESTMENT, INTELLECTUAL CAPITAL DISCLOSURE, AND CARBON EMISSION DISCLOSURE ON FIRM VALUE","authors":"Adira M. B. Azhari, David H. M. Hasibuan","doi":"10.37641/riset.v5i2.269","DOIUrl":"https://doi.org/10.37641/riset.v5i2.269","url":null,"abstract":"This study evaluates the market performance of mining businesses listed on the Indonesia Stock Exchange from 2017 to 2021 concerning intellectual capital disclosure, carbon emission disclosure, and green investment.Secondary data for this study was from the Indonesia Stock Exchange/IDX (www.idx.co.id) and the Ministry of Environment and Forestry (www.proper.menlhk.go.id). The data were gathered through purposeful sampling. Based on a predefined set of criteria, 60 data sets from 12 mining companies were gathered over five years. The study's methodology included descriptive statistics and panel data regression.According to this study, disclosures regarding intellectual property did not affect value, green investments did not affect firm value, and disclosures about carbon emissions had a significant and favorable effect.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277960","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine whether there are differences between earning management and financial performance during mergers and acquisitions (M&A). Purposive sampling was used to collect data from the Indonesia Stock Exchange (IDX) according to criteria for businesses that completed M&A projects in 2017 and that were publicly traded from 2012 to 2020. The Wilcoxon signed rank test was used to test the hypothesis. The results of the study show that earnings management practices are different after M&A is done with income-increasing patterns. The financial performance of return on assets (ROA) proves that there are differences that cause these activities to decline. But even while these ratios are suffering from a decline, impact M&A does not produce appreciable differences in the current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), and earnings per share (EPS). Research suggests that businesses exercise greater caution when developing their business plans prior to implementing M&A, and that investors be more picky when allocating capital to businesses that are implementing M&A because not all M&A activities will result in positive outcomes.
{"title":"THE IMPACT OF MERGERS AND ACQUISITIONS ON EARNING MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE","authors":"Dewi Sarifah Tullah, Ramunah Fatmawati Tullah","doi":"10.37641/riset.v5i2.268","DOIUrl":"https://doi.org/10.37641/riset.v5i2.268","url":null,"abstract":"This study aims to determine whether there are differences between earning management and financial performance during mergers and acquisitions (M&A). Purposive sampling was used to collect data from the Indonesia Stock Exchange (IDX) according to criteria for businesses that completed M&A projects in 2017 and that were publicly traded from 2012 to 2020. The Wilcoxon signed rank test was used to test the hypothesis. The results of the study show that earnings management practices are different after M&A is done with income-increasing patterns. The financial performance of return on assets (ROA) proves that there are differences that cause these activities to decline. But even while these ratios are suffering from a decline, impact M&A does not produce appreciable differences in the current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), and earnings per share (EPS). Research suggests that businesses exercise greater caution when developing their business plans prior to implementing M&A, and that investors be more picky when allocating capital to businesses that are implementing M&A because not all M&A activities will result in positive outcomes.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277957","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：