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1
Ningsih, Yulia Istia. "FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN TAHUNAN PADAPERUSAHAAN PERDAGANGAN PERIODE 2012-2014 DI BURSA EFEK INDONESIA". EKONOMIS : Journal of Economics and Business 2, nr 1 (23.03.2018): 101. http://dx.doi.org/10.33087/ekonomis.v2i1.35.
Pełny tekst źródłaStreszczenie:
This research aims to know the factors that affect the completeness of the disclosure in the annual report on trading company registered in BEI 2012-2014 year. The selection of the sample using a purposive sampling. Based on the criteria of the 45 companies that become the population, retrieved 15 companies that are being sampled in this study. The independent variable in this study is the liquidity, leverage, net profit margin, the company's size and age of the company. While the dependent variable is represented by the level of disclosure of information in the annual report with the awarding of the score over the disclosure items that are listed in the annual report. The results of this research show that partially during the period of 2012-2014 for the size of the company's positive effect towards completeness of disclosure in the annual report. As for liquidity, leverage, net profit margin, and the age of the company does not affect the completeness of the disclosure in the annual report. Simultaneously influence among variables showed a non towards completeness of disclosure in the annual report.Keywords: Disclosure annual report, liquidity, Leverage, Net Profit Margin, the company's Size, age of the company
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Rahman, Annisaa, i Rayna Kartika. "Keterbacaan Informasi Naratif Laporan Tahunan dan Cash Holdings". Jurnal Ilmiah Akuntansi 6, nr 1 (25.06.2021): 163. http://dx.doi.org/10.23887/jia.v6i1.29886.
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This research aims to test and analyze the effect of readability narrative information of the annual report on cash holdings. The readability is measured by the Gunning Fog Index, while cash holdings are measured by the ratio of cash to total assets. The study was conducted in the period 2015 to 2017. The population of this study is all non financial sector companies listed on the Indonesia Stock Exchange. Sampling techniques used purposive sampling and selected 712 firm-year. Data analysis uses multiple linear regressions. The results show that the readability of the company's annual report affects the companies’ cash holdings. The harder the annual report is read, the greater the amount of cash held by the company. The findings of this study are in line with precautionary and agency motives. The findings of this study briefly show support for the readability of annual reports on the company's internal financial policies.
3
Hidayat, Muhammad, Jasmine Afifah i Catur Fatchu Ukriyawati. "ANALISIS PENGUNGKAPAN SUSTANINABILITY REPORT BERDASARKAN GRI INDEKS PADA PT.INDOFOOD CBP SUKSES MAKMUR DAN PT. UNILEVER INDONESIA". Measurement Jurnal Akuntansi 16, nr 2 (21.12.2022): 238–49. http://dx.doi.org/10.33373/mja.v16i2.4754.
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AbstractThis research was conducted to find out how the application of sustainability reports in the company's annual reports and make a comparison of how the level of application is in two large companies listed on the Indonesia Stock Exchange in the consumer goods industry sector in 2021. The object of this research is PT. Indofood CBP Sukses Makmur and PT. Unilever Indonesia, with the variable in this study is the level of compliance in disclosing the sustainability report The data used in this study was secondary data in the form of company annual reports taken directly from the company's website which is the object of research. The author uses the GRI index as an indicator in the implementation of the sustainability report and uses content analysis and comparative methods as analytical tools. The results showed that the level of disclosure compliance in the Indofood CBP Sukses Makmur sustainability report was classified as partially applied and PT. Unilever Indonesia is also classified as partially applied. In addition to seeking economic benefits, the two companies also deal with the impacts arising from the company's activities.
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Masril, Masril, Jefriyanto Jefriyanto i Yusridawati Yusridawati. "Faktor-faktor yang Mempengaruhi Kebijakan Hutang". Jurnal Ilmiah Akuntansi Kesatuan 9, nr 3 (30.12.2021): 545–52. http://dx.doi.org/10.37641/jiakes.v9i3.901.
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This study aims to analyze the effect of company growth, asset structure, and liquidity on the company's debt policy. The population in this study are all food and beverage companies that are consistently listed on the IDX during the period 2017 – 2019. The sample was selected by purposive sampling with a total of 18 companies. This study uses secondary data in the form of annual financial report data and company annual reports for 3 years (2017-2019). The analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of the study show that liquidity has a significant dan negative effect on the company's debt policy. Simultaneously company's growth, asset structure, and liquidity have a significant effect on the company's debt policy.
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Buchheim, Regine, i Kati Beiersdorf. "New Developments in Management Reporting – The Modernisation of the Annual Report". German Law Journal 6, nr 5 (1.05.2005): 861–68. http://dx.doi.org/10.1017/s2071832200013997.
Pełny tekst źródłaStreszczenie:
In Germany, the management report that comments on the company's business and financial position as well as its future prospects has long ago been introduced to the Handelsgesetzbuch (HGB – German Commercial Law). Ever since the European Court of Justice [ECJ] has clarified that GmbH & Co. KGs are classified as companies with limited liabilities under the 4th and 7th Directive, annual reports have to be published by an even wider range of companies.
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Octaviani, Monicha, i Iman Harymawan. "Corporate Secretary Professional Expertise and Annual Report Readability". Journal of Accounting and Strategic Finance 5, nr 2 (24.12.2022): 233–51. http://dx.doi.org/10.33005/jasf.v5i2.250.
Pełny tekst źródłaStreszczenie:
This paper aims to examines the relationship between professional corporate secretary expertise and annual report readability of 1,476 observations from all companies listed in the Indonesia Stock Exchange from 2014-2018 using OLS Regression with STATA 15.0. The findings obtained from this research are the legal expertise possessed by the corporate secretary will make the company's financial statements easier to understand. Meanwhile, the accounting expertise of the corporate secretary has no significant effect on the annual report readability. However, the annual report readability of firms with a corporate secretary with international expertise will be more readable. For company management, the results of this study have implications for consideration to involve professional expertise, such as legal expertise and international experience, as a part of qualifications in appointing corporate secretaries to improve the quality of information disclosure. Furthermore, this paper increases the understanding of the corporate secretary’s characteristics and its effect on the company’s annual report readability as a tool to measure the quality of information disclosure to reduce problems related to asymmetric information.
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Setiawan, Temy, Nicholas Jonathan i Kurniawati Kurniawati. "INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019)". Media Riset Akuntansi, Auditing & Informasi 22, nr 2 (11.11.2022): 285–300. http://dx.doi.org/10.25105/mraai.v22i2.12491.
Pełny tekst źródłaStreszczenie:
Disclosure of corporate social responsibility (CSR) is increasing in urgency because demands for legitimacy are increasing. Companies can disclose their CSR through annual reports or sustainability reports. This study aims to provide information on how many companies have disclosed CSR in their sustainability reports, the average extent of disclosure in annual reports and sustainability reports, which indicators are predominantly disclosed and which disclosures are limited. This research is a descriptive qualitative study using secondary data taken from the website company's official in the form of an annual report and a sustainability report and then analyzed by reference to the GRI-G4 and/ or GRI-standards using quantitative and qualitative content analysis techniques. The result of the research is that the company disclosure of CSR using sustainability reports is only 20%; and the rest is still in the annual report. General indicators disclosed based on GRI-G4 and GRI-standard are positive and non-monetary disclosures, especially on sensitive indicators because they are private to the company. This study also provides a qualitative measurement (measurement of variety) of CSR disclosure involving tables/ photos/ diagrams in addition to general narrative disclosures in quantitative content analysis techniques as a new measurement nowadays. Keywords: GRI-Standard; GRI-G4; CSR disclosure, a qualitative content analysis technique
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Pratiwi, Devica, Ilham Ilham, Della Verati, Santia Veronika i Sharon Gabriella. "Companies in Indonesia Towards the Implementation of Integrated Reporting". Journal of Accounting and Finance Management 3, nr 6 (18.02.2023): 334–46. http://dx.doi.org/10.38035/jafm.v3i6.179.
Pełny tekst źródłaStreszczenie:
Reports that not only disclose financial information, but also non-financial information that describes the company's overall activities present integrated information are known as integrated reporting. This research was conducted to find out whether companies in Indonesia are ready to switch to integrated reporting. The objects are the annual report and sustainability report of 16 companies from LQ45 listed on the IDX from 2017 to 2019. Data analysis techniques use content analysis based on the International <IR> Framework guidelines which focus on content elements. The results of the disclosure of the annual report and the sustainability report of 16 companies show that in general the companies have presented and disclosed the seven elements contained in the guidelines, namely the organizational overview and external environment, governance, business models, risks and opportunities, strategy and resource allocation, performance and outlook with an average value in the range of 3,563 – 4,958 from a maximum value of 5,00.
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Utariyani, Ni Putu Ayu, i I. Gede Ary Wirajaya. "Intensitas Pengungkapan Sustainability Report pada Kinerja Keuangan". E-Jurnal Akuntansi 33, nr 1 (26.01.2023): 17. http://dx.doi.org/10.24843/eja.2023.v33.i01.p02.
Pełny tekst źródłaStreszczenie:
This study aims to determine the effect of the intensity of disclosure of sustainability report dimensions of economic, environmental and social on the company's financial performance. The research was conducted at the Indonesia Stock Exchange (IDX) with the 2017-2019 research period. The research population is all companies listed on the Indonesia Stock Exchange in 2017-2019 which published sustainability reports and annual reports as many as 53 companies. The number of samples used in the study were 24 companies with 72 observational samples. Data analysis technique used multiple linear regression analysis. The results of the study show that the sustainability report on the economic and social dimensions has a positive effect on financial performance. Meanwhile, the environmental dimension of the sustainability report has no effect on financial performance.
Keywords: Sustainability Report; Economic Dimension; Environmental Dimension; Social Dimension; Return on Assets.
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Wulan, Diajeng Fitri. "Market Reaction Analysis of The Performance from The Winners of Asia Sustainability Reporting Rating Award Companies in 2019 – 2021". Equity: Jurnal Ekonomi 10, nr 2 (26.12.2022): 67–79. http://dx.doi.org/10.33019/equity.v10i2.102.
Pełny tekst źródłaStreszczenie:
Social economic and responsible business is believed to provide opportunities to build competitive advantage, increase market share, and open new markets. This assumption shows that financial and non-financial performance influence the market reaction. The company's non-financial performance can be realized through CSR disclosures disseminated to the public in a sustainability report. On the other hand, the company's financial performance can be seen through the proxies of financial ratios of profitability, liquidity, leverage, and activities as measured using data from the annual report. This study aims to see the effect of the company's performance on the market reaction caused by the information. The sample in this study were all IDX-listed companies that won the Asia Sustainability Reporting Rating Award 2019-2021. So the writer has assumed that the sample in this study has an excellent overall company performance. The data collection methods are historical data sourced from the Indonesian Stock Exchange (IDX). The data used in this research are the company's annual reports and the company's sustainability reports. After passing the classical assumption test stage, the data were analyzed using the multiple regression method. The results show that CSR disclosure, Current Ratio, and Debt to Equity ratio have a positive but insignificant effect. Meanwhile, the Return on Assets and Total Asset Turnover variables significantly positively affect the market reaction. This condition shows that even though the company has won social and environmental awards, financial performance remains a proxy with a more significant influence than non-financial performance.
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Leonita, Eka Denistia, i Ni Nyoman Alit Triani. "Determinan audit report lag pada seluruh perusahaan terdaftar di BEI tahun 2020". Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, nr 12 (25.07.2022): 5552–63. http://dx.doi.org/10.32670/fairvalue.v4i12.2049.
Pełny tekst źródłaStreszczenie:
This study aim to obtain empirical evidence regarding the factors that can affect the delay in submitting audited financial reports (audit report lag) for all companies that listed on Bursa Efek Indonesia in 2020. This study used a quantitative method. The type of data used is secondary data from the company's financial statements and annual reports. The sample in this study was taken from data from all companies in various sectors listed on the IDX. The data analysis technique in this study used multiple linear regression test. The results of this study stated that the variables of liquidity, audit fees, and subsidiaries have an effect on audit report lag, while audit firm size, company size, and solvability variables have no effect on audit report lag.
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Wahyuli Purwasih, Utari, i Herlina Helmy. "Analisis Penggambaran Gender Dalam Laporan Tahunan Pada Perusahaan Sektor Perkebunan Di Indonesia Tahun 2016-2018". JURNAL EKSPLORASI AKUNTANSI 2, nr 3 (5.11.2020): 3286–300. http://dx.doi.org/10.24036/jea.v2i3.282.
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This study proposes to provide analysis and understanding of gender representation in the annual report of plantation companies in Indonesia. The objects of this research are PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology. This research uses descriptive qualitative with secondary data types obtained from the Annual Report of PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology. Data collection is done by collecting techniques with photographs of people in the company's annual report. The analytical method used is content analysis. The steps of this research are: 1) evaluating photos of people in the annual report, 2) grouping photos by employees or non-employees, only men, only women, or men and women together, 3) an overview of the number of photos by group, 4) interpret research results found in annual reports. The results showed that gender depictions in the annual report of PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology does not support equality between men and women. Photos of employees in the annual report are approved by male sex compared to women. Through analysis of sex photographs discussed in the annual report, it was found that sex was supportive in terms of role, place, clothing, and body language. But in the analysis of relative positions, men and women choose to stand or sit together
13
Larasari, Novia, i Sany Dwita. "Analisis Representasi Gender Dalam Laporan Tahunan Perusahaan BUMN Sektor Jasa Di Indonesia Tahun 2016-2018". JURNAL EKSPLORASI AKUNTANSI 2, nr 4 (21.12.2020): 3671–87. http://dx.doi.org/10.24036/jea.v2i4.312.
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This study aims to provide an analysis and understanding of gender representation in the annual report of BUMN service sector companies in Indonesia. The object of this research is PT Adhi Karya Tbk, PT Garuda Indonesia Tbk, PT Gas Negara Tbk, PT Pembangunan Perumahan Tbk, PT Telekomunikasi Indonesia Tbk. This study uses a qualitative descriptive approach with secondary data types obtained from the Annual Report of Service Sector BUMN Companies in Indonesia. Data collection was carried out by using documentation techniques by collecting human photos in the company's annual report. The analytical method used is content analysis. The research steps are: 1) identifying photos of people in the annual report, 2) grouping photos according to employees or non employees, only men, only women, or men and women together, 3) description of the number of photos according to group, 4) interpret the research results contained in the annual report. The results show that the description of gender in the annual report of the BUMN Service Sector Company does not support equality between men and women. Employee photos in the annual report are dominated by men compared to women. Through the analysis of gender photos described in the annual report, it was found that male gender dominated in terms of roles, places, clothes and body language. However, in the analysis of relative positions, men and women are shown standing or sitting the same
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Azizah, Fajriatul, i Muhammad Al Amin. "PENGARUH KONEKSI POLITIK TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di BEI tahun 2014-2018)". INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 4, nr 1 (2.08.2020): 1–17. http://dx.doi.org/10.36766/ijag.v4i1.38.
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The company's financial condition can be described by the company's performance which is analyzed by various financial analysis measurement tools. The financial analysis is used to evaluate the company's financial condition as reflected by the company's performance in a period. The purpose of this study is to analyze the effect of political connections on company performance, especially in mining companies. Tobin's q is used as an indicator to measure company performance. This research use data from annual report of mining sector companies listed on the Stock Exchange Indonesia in 2014-2018, which total 75 companies. Data collection method by purposive sampling method in order to get representative sample criteria Hypothesis testing uses multiple linear regression analysis. The results of the study that political connections do not affect the company's performance, as measured by the proportion of independent directors who have political connections.
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Sunaryo, Deni, Abdul Fatah i Abdul Malik. "Pengaruh Tekanan Keuangan Dan Kapitalisasi Pasar Terhadap Nilai Pasar Perusahaan Transportasi Di Indonesia". AKUA: Jurnal Akuntansi dan Keuangan 1, nr 1 (10.01.2022): 130–40. http://dx.doi.org/10.54259/akua.v1i1.139.
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Objective This study aims to determine the Effect of Financial Pressure and Market Capitalization on the Market Value of Companies in the transportation. The population used in this study is the transportation sub-sector companies listed on the Indonesia Stock Exchange (BEI) from 2013 to 2018. The sampling technique used was purposive sampling method and obtained 10 companies. The data collected is secondary data with the documentation method through www. .idx.com is the company's annual report. The analytical tool used to test hypotheses is SPSS23. The results of this study are (1) Financial Pressure has a significant effect on the Company's Market Value, (2) Market Capitalization has no effect on the Company's Market Value
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Raulinajtys-Grzybek, Monika, Mariusz Karwowski i Gertruda Świderska. "Integrated report as a source of information about the company's approach to risk management". Zeszyty Teoretyczne Rachunkowości 2018, nr 98 (154) (28.06.2018): 203–24. http://dx.doi.org/10.5604/01.3001.0012.1554.
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The article presents the assessment of the integrated report as a tool for reporting on company risk mana- gement and answers the question whether and how this form of reporting has affected the scope of infor- mation on risk management. The article is an attempt at a comprehensive approach to assessing disclosu- res about risk management. The assessment was made by comparing the information content of annual reports, with particular emphasis on management commentaries and integrated reports. The text analysis method and the Delphi method were used. The research sample included annual reports and two integra- ted reports for 2016 of companies operating in the energy sector in Poland. The research indicates that more precise risk information is presented in integrated reports than in „traditional” ones. There are also differences in the level of disclosures between the examined integrated reports.
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Nafishah, Fauziyah. "PENGARUH STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP RETURN SAHAM PADA PERUSAHAAN RITEL DI INDONESIA". EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 8, nr 1 (7.01.2020): 19–30. http://dx.doi.org/10.37676/ekombis.v8i1.928.
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Fauziyah Nafishah; This study aims to determine the effect of managerial ownership, and leverage on stock returns in retail companies in Indonesia.The research method used in this study is a quantitative method, the independent variable used in this study consists of managerial ownership structure and leverage while the dependent variable is stock returns. The population in this study are retail companies listed on the Indonesia Stock Exchange (IDX) listed on the Indonesia Stock Exchange 2013-2017 period. Sample selection through purposive sampling method. There are 7 (seven) companies that have criteria as research samples, so that the research data totaled 35 data. Data collection techniques used are document review, the data analyzed are annual financial reports (annual report), previous research journals and other literature relating to research problems. Data processing and analysis techniques include financial management analysis, multiple linear regression analysis, classic assumption test, hypothesis test, coefficient of determination test and coefficient of determination test. The results showed that managerial ownership partially influential and significant on stock returns, and partial leverage had no significant and significant effect on stock returns. While simultaneously managerial ownership, and leverage affect stock returns.Therefore, it is better for the company's internal parties to improve the company's performance because the company's performance and good company production will make investors interested in investing in these companies.
Keyword : managerial ownership, leverage, stock returns
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Heriansyah, Kurnia, i Safila Faradiza. "THE EFFECT OF GOOD CORPORATE GOVERNANCE, PROFITABILITY, AND COMPANY ACTIVITIES ON THE DISCLOSURE OF SUSTAINABILITY REPORT". Jurnal Multidisiplin Sahombu 2, nr 2 (30.01.2023): 48–57. http://dx.doi.org/10.58471/jms.v2i2.1350.
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This study aims to find out and provide empirical evidence of the effect of good corporate governance which is proxied by the independent board of commissioners and audit committees, profitability and company activities on sustainability report disclosure in LQ45 Non-Financial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 This research is a quantitative study with a total sample of 8 companies. The selected companies used a purposive sampling technique based on predetermined criteria. The data used is secondary data in the form of annual reports and sustainability reports for the 2016-2020 period obtained from the official website of the Indonesia Stock Exchange or the website www.idx.co.id. The results of this study partially show that the independent board of commissioners has an effect on the disclosure of the sustainability report. the audit committee influences the disclosure of the sustainability report. profitability affects the disclosure of the sustainability report. And the company's activities affect the disclosure of sustainability reports
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Sugmaprathama, Rangga, i Rahmiati Rahmiati. "PENGARUH CARBON EMISSIONS DISCLOSURE TERHADAP EARNING QUALITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018)". Balance: Media Informasi Akuntansi dan Keuangan 13, nr 2 (28.02.2023): 97–108. http://dx.doi.org/10.52300/blnc.v13i2.8488.
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The purpose of this study was to determine the effect of Carbon Emissions Disclosure on Earning Quality with Institutional Ownership as a moderating variable. Study of manufacturing companies listed on the IDX 2016-2018. This research uses quantitative research using purposive sampling as data analysis. This study uses secondary data in the form of time series, namely the company's annual report data on the IDX as well as the company's carbon emission disclosures on the company website which includes CED, EQ and KI, 2016-2018. The number of manufacturing companies sampled in this study were 18 companies with the criteria that they were listed on the IDX, as well as providing annual reports for the 2016-2018 period, and providing disclosure of carbon emissions. The data that has been obtained are then analyzed using the Eviews application tool version 11. The results of this study indicate that Carbon Emissions Disclosure affects Earnig Quality. Suggestions for further research are to add other variables and replace them with intervening variables or use other proxies. Also expected to be able to choose other independent variables such as funding decisions, capital structure, debt policy and others
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Halimah, Siti Nur, i Rahmawati Rahmawati. "The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking". Indonesian Journal of Contemporary Accounting Research 1, nr 1 (14.01.2019): 1. http://dx.doi.org/10.33455/ijcar.v1i1.77.
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Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were the annual Islamic banking reports, financial statements, and corporate governance reports respectively. This test used regression tests and moderating variables. The results obtained that CSR commitment has positive correlation to CSR disclosure and the existence of female's board, managerial ownership has negative correlation to CSR disclosure, meanwhile, board size does not affect the CSR disclosure. After applied the moderation variable, it increased the disclosure of corporate social responsibility.
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Halimah, Siti Nur, i Rahmawati Rahmawati. "The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking". Indonesian Journal of Contemporary Accounting Research 1, nr 1 (1.01.2019): 1. http://dx.doi.org/10.33455/ijcar.v1i1.87.
Pełny tekst źródłaStreszczenie:
Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were the annual Islamic banking reports, financial statements, and corporate governance reports respectively. This test used regression tests and moderating variables. The results obtained that CSR commitment has positive correlation to CSR disclosure and the existence of female's board, managerial ownership has negative correlation to CSR disclosure, meanwhile, board size does not affect the CSR disclosure. After applied the moderation variable, it increased the disclosure of corporate social responsibility.
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Susanti, Susanti, Dini Widyawati i Ulfah Setia Iswara. "THE EFFECT OF PROFITABILITY AND FIRM SIZE ON CAPITAL STRUCTURE". Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2, nr 2 (30.04.2023): 140–51. http://dx.doi.org/10.24034/jiaku.v2i2.5883.
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This study aims to examine the effect of profitability and firm size on the company's capital structure. This research was conducted on 209 observation listed on the Indonesia Stock Exchange. This research is classified as a quantitative research. The research data used is in the form of information on financial report data and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 to 2021. The data analysis technique uses multiple linear regression analysis. In assessing the company's capital structure using the Debt to Equity Ratio, profitability using the Return on Assets ratio and company size using the log of total assets. The results showed that profitability had a significant negative effect on capital structure. Companies that are able to generate profits in their operational activities will use retained earnings rather than increasing the company's debt. Meanwhile, firm size has a significant positive effect on capital structure. This shows that the larger the size of the company, the greater the operational needs of companies whose funding can come from debt.
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Prasetya, Maleachi Eka, i Fanny Septina. "Economic, Environmental, and Social Performance of SRIKEHATI’s Listed Companies. Does It Affect the Company's Profit?" Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis 7, nr 1 (9.05.2023): 160–67. http://dx.doi.org/10.31294/eco.v7i1.12938.
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A good company is a company that is concerned with the economic aspects that benefit the company and prioritizes environmental and social aspects. This study aims to determine how much influence the sustainability report has on the company's financial performance in 2018-2021. This study uses a quantitative approach method. The population in this study is a company that has been registered in the Stock Index SRI-KEHATI because this company has implemented sustainable accounting on the company's financial statements. The sample used in this study is the SRI-KEHATI’s indexed companies which has published a Sustainability Report and an annual report. The results are that the Sustainability Report's disclosure in terms of economic performance has a significant negative effect on company profitability, environmental aspects has a significant positive effect on company profitability, and social aspects has no significant effect on company profitability. This can be a consideration for companies in implementing ESG issues by disclosing a Sustainability Report regarding their production operations even though the reporting is still voluntary. It is proven that the disclosure of economic and environmental aspects transparently can increase the company's profits.
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Suciani, Tri Yeni, i Supanji Setyawan. "ANALYSIS OF CASH FLOW STATEMENT TO ASSESS THE COMPANY'S FINANCIAL PERFORMANCE AT PT ASTRA INTERNATIONAL TBK." CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE 1, nr 4 (22.06.2022): 1–12. http://dx.doi.org/10.55047/cashflow.v1i4.223.
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Companies must keep track of their financial health and performance in order to meet their objectives. Financial statements are used to examine a company's financial performance. Analyzing cash flow figures can be used to evaluate a company's financial performance. This is a descriptive study that employs quantitative approaches. The data used is secondary data from PT Astra International Tbk's annual report in the form of cash flow reports. Cash flow ratio analysis was utilized as an analytical approach. The operating cash flow ratio, capital expenditure ratio, cash coverage ratio to current liabilities, cash coverage ratio to net income, and total debt ratio were all considered in this study. The findings of the cash flow ratio calculation indicate that PT Astra International Tbk. has a poor financial performance.
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Yang, Elisa, Pearlren Wijaya, Aurellia Sarikho, Thevania Gladystella i Maya Sabirina Panggabean. "Pengaruh Likuiditas, Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Saham Publik terhadap Pengungkapan Laporan Tahunan Pada Perusahaan Property dan Real Estate yang Terdaftar Pada Bursa Efek Indonesia Tahun 2016-2019". Ekonomis: Journal of Economics and Business 5, nr 2 (21.09.2021): 500. http://dx.doi.org/10.33087/ekonomis.v5i2.359.
Pełny tekst źródłaStreszczenie:
This research aims to determine the Effect of Liquidity, Profitability, Company Size, and Public Share Ownership on Disclosure of Annual Reports on Property and Real Estate Companies Listed on the Indonesia Stock Exchange. The data used is sourced from the annual financial statements on the Indonesia Stock Exchange in 2016-2019. And there has been a selection based on the criteria that have been determined. The population used in the study was 50 companies and the sample used amounted to 21 companies. The technique in selecting a sample is to use the Purposive Sampling technique. The study used multiple linear regression analysis methods. From this study showed that Liquidity and Profitability had no significant effect on the Annual Report Disclosure Index on Property and Real Estate Companies Listed on the Indonesia Stock Exchange because the partial test results on liquidity variables negatively 0.01 percent and significant value positive effects 0.9 percent and partial test results on profitability variables negatively 1.4 and significant value positive influence 0.1 percent which proving not always the level of liquidity and profitability of the company will have a positive effect on the disclosure report. While the Size of the Company and Public Share Ownership have a significant influence on the Annual Report Disclosure Index on Property and Real Estate Companies Listed on the Indonesia Stock Exchange because the partial test results on the company's size variables positively affect 2.1 percent and significant value negatively affect 0.03 percent and partial test results on public share ownership variables positively affect 3.6 percent. But all variables have an simultaneous effect on the Annual Report Disclosure Index on Property and Real Estate Companies Listed on the Indonesia Stock Exchange.
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Ikhyanuddin, Ikhyanuddin. "PENGARUH UKURAN PERUSAHAAN, ANAK PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP AUDIT DELAY STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR ANEKA INDUSTRI DAN INDUSTRI BARANG KONSUMSI". Jurnal Ilmiah Al-Tsarwah 4, nr 1 (30.06.2021): 55–71. http://dx.doi.org/10.30863/al-tsarwah.v4i1.1614.
Pełny tekst źródłaStreszczenie:
ABSTRACTThis research was conducted to examine the effect of company size, subsidiaries, leverage and profitability on audit delay. Audit delay experienced by the company can harm various parties related to the company and cause a decline in the company's image in the eyes of investors. Audit delay is the time span for completion of the annual financial statement audit, measured based on the number of days it takes to obtain an independent auditor's report on the company's annual financial statement audit, from the date of the company's financial statement to the date stated in the independent auditor's report. The factors that are considered to influence audit delay are company size, subsidiaries, leverage and profitability. The sample selection used in this study is purposive sampling with the number of samples obtained as many as 59 manufacturing companies in various industrial sectors and consumer goods industries during the period 2017-2019. Data analysis using multiple linear regression analysis. The results showed that company size and leverage have a positive and significant effect on audit delay, while subsidiaries and leverage have a negative and insignificant effect on audit delay. Simultaneously, company size, industry type, audit committee, and KAP size.
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Sutawan, Made Danartha, i Eka Ardhani Sisdyani. "Koneksi Politik, Kepemilikan Pemerintah dan Pengungkapan Sustainability Reporting". E-Jurnal Akuntansi 32, nr 8 (26.08.2022): 2047. http://dx.doi.org/10.24843/eja.2022.v32.i08.p07.
Pełny tekst źródłaStreszczenie:
Sustainability reporting is a report that contains information outside the company's financial performance. In recent years, there are much increase in the disclosure of sustainability reporting in Indonesia. The purpose of this study is to explain how political connections and government ownership affect the disclosure of sustainability reports. This research was conducted at companies from Indonesia that were ranked on ASRRAT in 2018-2020. Determination of the sample using a purposive sampling method with two criteria, such as companies that publish annual reports and sustainability reports from 2017-2019. The data in this study were analyzed using multiple linear regression analysis techniques. The results of this study indicate that political connections have a positive effect on the disclosure of the sustainability report, but government ownership does not affect the disclosure of the sustainability report. The results of this study also prove there is evidence from the theory of legitimacy, that is the company has a social contract, namely a sustainability report with its environment.
Keywords: Sustainability Report; Political Connection; Government Ownership
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Oktalia, Putri, i Herlina Helmy. "Analisis Representasi Gender Dalam Laporan Tahunan Bank Pembangunan Daerah Di Indonesia". JURNAL EKSPLORASI AKUNTANSI 2, nr 3 (5.11.2020): 3236–54. http://dx.doi.org/10.24036/jea.v2i3.279.
Pełny tekst źródłaStreszczenie:
This study aims to provide analysis and understanding of gender representation in the annual report of the Regional Development Bank (BPD) in Indonesia. The objects of this research are PT Bank Aceh and PT Bank DKI Jakarta. The study uses a qualitative descriptive approach with secondary data types obtained from the Annual Report of PT Bank Aceh and Bank DKI. Data collection is done by documentation techniques by collecting photographs of humans in the company's annual report. The analytical method used is content analysis. The steps of this research are: 1) identifying photos of people in the annual report, 2) grouping photos by employees or non-employees, only men, only women, or men and women together, 3) overview of the quantity of photos by group, 4) interpret the results of research found in the annual report. The results showed that gender portrayals in the BPD Aceh and DKI Jakarta annual reports did not support equality between men and women. Employee photos in the annual report are dominated by male gender compared to female. Through analysis of gender photographs described in the annual report it was found that male gender dominates in terms of roles, places, clothing and body language. But in the analysis of the relative position, men and women are shown standing or sitting equally.
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Susanto, Androni, i Audyla Fitria Utama. "Pengaruh Karakteristik Auditor Dan Karakteristik Perusahaan Terhadap Audit Report Lag". Gorontalo Accounting Journal 5, nr 2 (1.10.2022): 186. http://dx.doi.org/10.32662/gaj.v5i2.2439.
Pełny tekst źródłaStreszczenie:
This study aims to analyze two characteristics, namely the characteristics of the auditor which consist of, 1) The influence of the auditor's reputation on the Audit Report Lag, and 2) The effect of the auditor's tenure on the Audit Report Lag. The second characteristic is the company's characteristics which consist of, 1) The effect of the effectiveness of the audit committee on the Audit Report Lag, 2) The effect of accounting complexity on the Audit Report Lag, 3) The effect of the company's financial condition on the Audit Report Lag, 4) The influence of profitability on the Audit Report Lag. This study obtained data samples from financial reports and annual reports from 2017 to 2021 of entities listed on IPOs on the Indonesia Stock Exchange (IDX) from 2017. This study uses multiple linear regression analysis techniques with the help of SPSS software version 25. From the results of the study, it can be partially concluded that only the accounting complexity variable has no significant effect on the delay in audit reports.
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Desak Ayu Sriary Bhegawati, Ni Putu Yuria Mendra, Luh Pande Eka Setiawati i Putu Ayu Meidha Suwandewi. "VALUE OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE". International Journal of Social Science 1, nr 4 (14.12.2021): 295–300. http://dx.doi.org/10.53625/ijss.v1i4.705.
Pełny tekst źródłaStreszczenie:
The importance of disclosing corporate social responsibility reports in the company's annual report can indirectly affect the high value of the company. Profitability which in this study is proxied by ROE is the company's ability to generate profits based on certain share capital. This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility on company value with profitability as a moderating variable.This research was conducted at manufacturing companies listed on the IDX in 2018-2020. The sampling method used was purposive sampling. The number of companies that meet the criteria is 78 companies that have data related to the variables used. Data collection was done by using documentation method. The data analysis technique used is the Moderated Regression Analysis (MRA) test. Based on the research results, it shows that Corporate Social Responsibility has a significant positive effect on company value. This study also found that the profitability proxied by ROE was able to moderate the influence of Corporate Social Responsibility on company value.
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Putra, I. Made Wianto, i Putu Gede Wisnu Permana KAWISANA. "The Influence Of Company Size, Financial Distress, KAP Reputation On Going Concern Audit Opinion Of Manufacturing Companies From BEI". International Journal of Environmental, Sustainability, and Social Science 1, nr 2 (31.07.2020): 57–61. http://dx.doi.org/10.38142/ijesss.v1i2.29.
Pełny tekst źródłaStreszczenie:
The company's financial condition can show that the company can last for a certain amount of time. Going concern audit opinion is defined as an opinion issued by the auditor based on an audit that has been conducted, in which there are doubts about the ability of a business in maintaining its continuity of life to continue its business as a business entity in the future. The purpose of this study is to empirically examine the Effect of Company Size, Financial Distress, and KAP Reputation on Going Concern Audit Opinions on Manufacturing Companies on the Indonesia Stock Exchange (BEI) in 2016-2018. Where the number of samples of this study was 31 companies with 3 years of observation with purposive sampling. Data collection was carried out in this study with the study of documentation through the company's annual financial report or annual report obtained from the website www.idx.co.id. The method in this research is logistic regression analysis. From the results of the study, it can be concluded that Company Size and Financial Distress have a negative effect on ongoing concern audit opinion and Public Accounting Firms' reputation has a not significant positive effect on ongoing concern audit opinion.
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Santoso, Aprih, Diana Puspitasari i Rahmatya Widyaswati. "PENGARUH MANAJEMEN LABA DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Manufaktur YangTerdaftar di BEI Periode 2011-2014)". Adbis: Jurnal Administrasi dan Bisnis 11, nr 1 (31.07.2017): 71. http://dx.doi.org/10.33795/j-adbis.v11i1.17.
Pełny tekst źródłaStreszczenie:
Management actions to perform earnings management would reduce the reliability of reported earnings, thus reducing the quality of earnings because earnings information submitted does not show the actual economic realities.
The sample in this study is based on purposive sampling, with specific criteria that a manufacturing company listed on the Stock Exchange during the period 2011-2014 which publishes annual financial statements (annual report) in complete accordance with the measurement variables to be studied in this research, manufacturing company whose financial statements are audited by KAP KAP Big 4 and non-Big 4. So in the get the 22 companies audited by the Big 4 accounting firm and the 28 companies audited by non-Big 4 accounting firm.
With significance level of 5% can be summed Earnings Management ( (DA) has positive effect but not significant to the Company's Performance (ROA), variable firm size (SIZE) negative effect but not significant to the Company's performance (ROA), variable Quality Audit significant positive effect strengthens the relationship between Earnings Management (DA) with the Company's performance (ROA), and variable Audit Quality significant positive effect strengthen the relationship between firm size (SIZE) with Company performance (ROA).
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Fakri, Ihsanul, i Salma Taqwa. "Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag". JURNAL EKSPLORASI AKUNTANSI 1, nr 3 (13.08.2019): 994–1011. http://dx.doi.org/10.24036/jea.v1i3.123.
Pełny tekst źródłaStreszczenie:
This study aims to examine the effect of audit committee independence, audit committee expertise, frequency of audit committee meetings, and the size of the audit committee on audit report lag. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The research sample was determined using the purposive sampling method with a total sample of 87 companies. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results showed that the size of the audit committee had a negative effect on audit report lag, while the independence of the audit committee, audit committee expertise, and frequency of audit committee meetings did not affect on audit report lag.
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Setiawati, Nur Nugrahani, Sigid Eko Pramono i Endri. "Determinan Islamic Social Report Disclosure Industri Barang Konsumsi yang terdaftar di Indeks Saham Syariah Indonesia (ISSI)". Jurnal Manajemen dan Organisasi 10, nr 3 (20.01.2020): 170–81. http://dx.doi.org/10.29244/jmo.v10i3.30151.
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This study aims to analyze the influence of company size, muslims on board, women on board, company age, foreign ownership, Islamic securities, profitability, liquidity, leverage against Islamic Social Report disclosures of listed Consumer Goods Industries in Indonesia Sharia Stock Index (ISSI) in 2011-2017. The sample consists of 23 listed Consumer Goods Industries in Indonesia Sharia Index (ISSI) in 2011-2017. Annual reports were analyzed by content analysis method and Panel Data Regression Analysis Model was used to test hypotheses. The analysis shows that company's size, company's age, profitability have a significant positive effect on disclosure of the Islamic Social Report (ISR) in Consumer Goods Industries. Meanwhile, muslims on board, women on board, foreign ownership, Islamic securities, liquidity, leverage have no significant effect towards the disclosure of Islamic Social Report on Consumer Goods Industries.
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Tumangger, Evinda Sari, Rapel Rapel i Ferry Christian. "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI VARIABEL PEMODERASI (Studi Pada Perusahaan Manufaktur Di BEI Tahun 2016-2019)". Balance: Media Informasi Akuntansi dan Keuangan 15, nr 1 (11.03.2023): 1–14. http://dx.doi.org/10.52300/blnc.v15i1.8600.
Pełny tekst źródłaStreszczenie:
The value of the company is the investor's perception of the success rate of the company which is often associated with the share price. The high share price makes the company's value high and increases market confidence. The purpose of this research is to determine the influence of Good Corporate Governance on The Company's Value with Intellectual Capital Disclosure as a Moderating Variable. Samples in this study as many as 32 companies with sampling techniques used is Purposive sampling. Data source obtained from IDX in the form of annual report. While the data analysis technique used is moderated regression analysis technique. The results showed that the influence of Good Corporate Governance on The Company's Value is not divided. Intellectual Capital Disclosure weakens the influence of Good Corporate Governance on the Company's Value in Manufacturing Companieslocated in IDX
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Tigusti, Gantina, i Roro Endah Kumalasari. "Influence of Company Finances on Receiving Going Concern Audit Opinions". JURNAL COMPUTECH & BISNIS 17, nr 1 (26.06.2023): 42–49. http://dx.doi.org/10.56447/jcb.v17i1.26.
Pełny tekst źródłaStreszczenie:
This study aims to determine the effect of the company's financial condition on the acceptance of going concern audit opinions in mining sector companies listed on the IDX in 2016 – 2020. The research method used in this study is a descriptive method with a quantitative approach. The population used in this study are mining companies listed on the IDX in 2016 – 2020, totaling 49 companies. The sampling technique used was purposive sampling, totaling 24 companies based on predetermined criteria. The data used in this study is secondary data in the form of the company's annual report. The results of the analysis of this study are (1) the company's financial condition has a negative effect on acceptance of going-concern audit opinion with a significant level of 0.001 <0.005, (2) the results of data processing through logistic regression show Y = -1.035 - 1.147, which means that if the financial condition is increased by one - unit, the going concern audit opinion value will likely decrease by -1.147.
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Yani, Dhini Dwi, Dea Nur Isnayani, Tita Ulya Salsabila i Endang Kartini Panggiarti. "ANALISIS TERHADAP PELAPORAN KEUANGAN SEGMEN PADA PT INDIKA ENERGY TBK DAN ENTITAS ANAK TAHUN 2019-2020". EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 10, nr 2 (5.05.2023): 210–16. http://dx.doi.org/10.30640/ekonomika45.v10i2.930.
Pełny tekst źródłaStreszczenie:
Disclosure of financial statements is one of the things that must be done by companies that have gone public. One of the reports that must be disclosed in the financial statements is the segment financial report. This segment report itself aims to provide easy information regarding the profit contribution, assets, revenue and growth trends of the company's segments so that financial users can better assess the company's overall performance and risk. This study aims to analyze the reporting of business segments owned by PT Indika Energy Tbk from 2019-2020, by conducting a ten percent test of segment revenue, profit/loss and assets based on PSAK No. 5. Qualitative descriptive method is the method used in this study. The research data is based on secondary data in the form of annual reports. Meanwhile, data analysis was carried out quantitatively with a ten percent test, then described qualitatively. The results showed that out of the 4 segments owned by PT Indika Energy Tbk, only 2 segments met the reporting requirements, namely the energy type and energy resource segments. Meanwhile, the energy infrastructure segment and portfolio companies not need to be reported because they do not meet the ten percent test, both for revenue, profit/loss, and assets.
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Lukman, Hendro, i Anto Cahyadi. "Peranan Dewan Komisaris Terhadap Risk Disclosure Pada Perbankan Umum Di Indonesia". Jurnal Pendidikan Akuntansi (JPAK) 11, nr 2 (6.08.2023): 164–74. http://dx.doi.org/10.26740/jpak.v11n2.p164-174.
Pełny tekst źródłaStreszczenie:
Risk Disclosure in annual reports is needed for third parties to get a complete picture of the annual report and the company. One of those who play a role in the risk disclosure policy is the Board of Commissioners. This study aims to analyze the effect of the size of the Board of Commissioners, Independent Commissioners and Board of Commissioners Meetings on risk disclosure in public banking companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The research methodology used in this study is a quantitative method. Sampling using purposive sampling method. Valid data is 159 data from 35 general banking companies. Data were processed using multiple regression analysis using IBM SPSS version 25 software. The results showed that the size of the Board of Commissioners, Independent Commissioners, and Board of Commissioners Meetings had a positive effect on Risk Disclosure. The implication of this study is the role of shareholders in selecting and appointing members of the board of commissioners who have competency compatibility with the company's business so that they can provide clear information to stakeholders, as well as minimize the occurrence of information asymmetry between management and shareholders. In addition, investors can also use risk disclosure information to consider the company's business in the future.
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Hadya, Rizka. "PROFITABILITY, FIRM AGE, AND LEVERAGE: ESTIMATION OF PANEL DATA MODELS IN THE EMERGING INDONESIAN MARKET". Jurnal Apresiasi Ekonomi 7, nr 3 (30.09.2019): 258–66. http://dx.doi.org/10.31846/jae.v7i3.239.
Pełny tekst źródłaStreszczenie:
The purpose of this research is to test the influence of profitability and age, to the leverage. The type of data used was quantitative data taken from the company's annual financial statements and the company’s annual report summary. The population is all companies which are listed in Indonesia Stock Exchange in the last periods 2017. The sample collection technique has been carried out by using purposive sampling, 96 companies have been selected as samples. The data of the financial statement of the companies has been obtained from the official website of IDX. We tested the relationships between the profitability and firm age to leverage with the statistical method used is regression analysis in panel data. The result of the research shows, with partial test profitability and firm age, has a negative significant influence to the leverage. And then, estimation results show the r-square value of 91,76% which means the profitability and age of the company have the ability to explain leverage of 91,76% and while remaining 8,24% is explained by other variables which are not studied.
Keywords: leverage, profitability, firm age
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Humaira, Adisa, Adisa Humaira i Hendro Susanto. "The Effect of Cash Holding Policy, Dividend Policy and Profitability on Stock Prices". JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) 1, nr 2 (1.04.2020): 135–48. http://dx.doi.org/10.37715/jaef.v1i2.1278.
Pełny tekst źródłaStreszczenie:
Increased non-resident ownership makes the capital market vulnerable to declining stability and the global economy that can affect the condition of the financial sector as indicated. These factors will affect the company's stock price is the company's cash holding policy, dividend policy and profitability performance. This study aims to determine the effect of cash holding policy, dividend policy and profitability on the company's stock price. Cash holding policy variables are measured by a cash to asset ratio, dividend policy is measured by a dividend payout ratio, profitability is measured by return on equity (ROE) and stock prices are measured by a price to book ratio. This research is a quantitative study using multiple regression analysis methods. The data used are secondary data from the annual report and the stock market performance reports of financial sector companies listed on the Indonesia Stock Exchange. The sampling method uses purposive sampling with an observation period of 2011 - 2017 and there are 14 companies that meet the criteria. The results showed that cash holding and profitability policies had a significant effect on stock prices dividend policy had no significant effect on stock prices.
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Firmansyah, Amrie, i Suhita Santi Medina. "The Implementation Of Accounting For Environmental Liabilities". Riset 1, nr 2 (28.09.2019): 121–33. http://dx.doi.org/10.35212/riset.v1i2.20.
Pełny tekst źródłaStreszczenie:
This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company's operations. The analysis is carried out by reviewing disclosures on environmental management activities that have been carried out by the company, which has financial reports and annual reports. The method used is descriptive qualitative method with the data used are secondary data, financial statements, and annual reports obtained from the official website of the Indonesia Stock Exchange from 2015 to 2017 fiscal years. The samples employed in this study is thirteen food and beverage subsector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The results of this study suggest that from 2015 to 2017, the food and beverage sub-sector companies have not reported any environmental obligations in the form of social-environmental responsibilities in the financial statements. The companies report their environmental responsibility activities as a company expense reported on the income statement. Accounting for environmental obligations related to recognition, measurement, recording, disclosure, and reporting has not been regulated in financial accounting standards, so reporting environmental obligations is still voluntary.
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Hamdan, Hamdan. "The Influence Of Growth Opportunity And Return On Equity (ROE) Toward Company Capital Structure". Ilomata International Journal of Tax and Accounting 1, nr 3 (31.07.2020): 152–60. http://dx.doi.org/10.52728/ijtc.v1i3.100.
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This study aims to determine the effect of growth opportunity and return on equity the capital structure of the automotive sub-sector companies and components listed on the Indonesia Stock Exchange (IDX) in 2014-2018.
The sample used in this study is the automotive sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique used was purposive sampling method and obtained 8 companies. The data collected is secondary data with the method of documentation through www.idx.com in the form of a company annual report. The analytical tool used for hypothesis testing is SPPS 20.
The results of this study are (1) Growth opportunity does not have a significant effect on the company's capital structure. (2) Return on equity has a significant effect on the company's capital structure.
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Ni Luh Mira Handayani, Komang Krishna Yogantara i Made Christin Dwitrayani. "PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA". Journal Research of Accounting 3, nr 1 (3.12.2021): 53–64. http://dx.doi.org/10.51713/jarac.v3i1.44.
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This study was conducted to determine the effect of firm size, profitability and leverage on CSR disclosure in manufacturing companies in Indonesia. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with a total of 61 companies that meet the research criteria that have been set. The measurement of corporate social responsibility is based on the Global Reporting Index (GRI) version 4.0 category which is seen in the company's annual financial report. The research method used is quantitative research with data analysis using multiple linear regression analysis processed with the SPSS 25 statistical program. The results of this study indicate that CSR practices and disclosures as accounting coverage areas are significantly influenced by company size and company profitability. Leverage does not affect the company's CSR disclosures.
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Pitaloka, Herninda, i Agung Guritno. "Faktor-Faktor yang Mempengaruhi Auditor Switching dengan Financial Distress sebagai Moderasi". Jurnal Akuntansi dan Audit Syariah (JAAiS) 2, nr 2 (17.12.2021): 123–35. http://dx.doi.org/10.28918/jaais.v2i2.4244.
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This study aims to determine the Effect of KAP Reputation, Previous Year's Opinion and Firm Growth with Financial Distress as a Moderating Variable in Companies Listed in the Indonesian Sharia Stock Index (ISSI) 2019. The method of data collection is to collect annual financial reports (annual report) on IDX. and the company's official website. Obtained a sample of 280 companies with purposive sampling technique. The data was processed with IBM Statistics SPSS version 23. The analysis included descriptive statistical tests, model feasibility tests, classification matrix tests, the formation of logistic regression functions, partial parameter significance tests, simultaneous parameter significance tests, coefficients of determination tests and MRA tests. The results showed that the reputation of the KAP and the opinion of the previous year partially gave a positive and significant effect on auditor switching. The MRA test shows that financial distress cannot moderate KAP's reputation, previous year's opinion, and firm growth on auditor switching.
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Mujiyono, Mujiyono, i Magdalena Nany. "PENGARUH LEVERAGE; LIKUIDITAS, SAHAM PUBLIK DAN KOMITE AUDIT INDEPENDEN TERHADAP LUAS PENGUNGKAPAN SUKARELA DALAM LAPORAN Ta,TAl HlYUatNAN". Jurnal Riset Akuntansi dan Keuangan 3, nr 2 (1.08.2007): 93. http://dx.doi.org/10.21460/jrak.2007.32.136.
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Company's aniual report is one of the information that connecting the company's management and their stockholders. The study about voluntary disclosure in an.annual report will provide some insight about disclosure practiees in Indonesian firms. The objective of this research was to give empirical evidence about the effects of leverage, liquidity,firm public own proportion and independent audit committee proportion on voluntary disclosure both partially and simultaneously. Seventy four companies were analyed by multiple regression analysis. The resul*show that leverage insigniJicantly hat positive effect on voluntarydisclosure. Liquidity also insignificantly has positive effect on voluntary diselosure. Butfirm publi own proportion insignificantly has negative effect on voluntary disclosure. Independent audit committee proportion also insigniJicantly has negative effect on voluntary disclosure. The result also show that leverage, liquidity, firm public own proportion and independent audit commitiee pioportion simultaneousiy have insignificant effect on voluntary disclosureKqwords: annual report, vol4ntary disclosure, leverage, tiquidity,finn public own proportion, independent audit committeeproportion
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Rahmawati, Ika Yustina, Najmudin, Wiwiek Robiatul Adawiyah, Esih Jayanti, Yulis Maulida Berniz i Yuni Utami. "Financial Ratios and Corporate Governance's Impact on Financial Performance in the Indonesian Stock Market: The Case in Manufacturing Industry". Asian Journal of Economics, Business and Accounting 23, nr 17 (28.06.2023): 1–12. http://dx.doi.org/10.9734/ajeba/2023/v23i171037.
Pełny tekst źródłaStreszczenie:
Aims: Here to determine how financial ratios in this case, liquidity and leverage ratios along with an examination of corporate governance in this case, institutional and management ownership affect the company's financial performance.
Study Design: The population of the study consists of 194 manufacturing-related companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2021 period. The data for this study came from the company's annual report.
Methodology: The method used to gather the data was purposeful sampling. For this inquiry, 36 businesses served as samples. The conventional assumption test, multiple regression analysis, model fit test, and hypothesis testing are tested using the analytical tool Eviews 12.
Results: Given that managerial ownership, institutional ownership, and liquidity ratios are the variables affecting the company's financial performance, the analysis' findings show that only one hypothesis—the impact of the leverage ratio on the company's financial performance—is supported, whereas H2, H3, and H4 are not.
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Wibisono, Demetrius Kunto, i Esther Yolanda. "Pengaruh Pengungkapan Laporan Tahunan Periode 2014-2018 dan Ukuran Perusahaan Terhadap Harga Saham. (Studi Kasus Pada Perusahaan BUMN yang Sahamnya Terdaftar Dalam IDX BUMN20)". Jurnal Akuntansi 12, nr 2 (26.10.2020): 203–14. http://dx.doi.org/10.28932/jam.v12i2.2853.
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This study aims to find out how the influence of Disclosure of Financial Statements for the period 2014 - 2018 and Company Size on the Stock Price. This case study was conducted by taking a sample of companies list on IDX BUMN20. This study uses the hypothesis testing method using IBM SPSS Statistics Subscription version 23. Based on the results of the study found that an increase in average disclosure in all companies listed on the IDX, in other words, an increase in awareness of the management of companies listed on the IDX to report both financial and non-financial information to the public. In addition, companies listed on the IDX are increasingly obedient to the policies made by the regulator (OJK) related to the disclosure of financial statements. The Annual Disclosure Variable does not partially affect the company's stock price, this is due to differences in the research sector and research year. Partially, the variable size of the company has an influence on stock prices, this is because investors are interested in investing in companies that have large assets and have a large market capitalization because they are considered more profitable. Simultaneously, the Annual Report Disclosure variable and company size variables have a significant effect on stock prices.
Keywords: Annual Report Disclosure, Company Size, and Stock Price.
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Fadhilah, Farah, Iwan Setiadi i Henny Mulyati. "PENGARUH PERTUMBUHAN PERUSAHAAN, STRUKTUR ASET, RISIKO BISNIS DAN FREE CASH FLOW TERHADAP KEBIJAKAN HUTANG (Studi pada Perusahaan BUMN Go Public yang terdaftar di BEI)". Kompartemen : Jurnal Ilmiah Akuntansi 19, nr 1 (7.09.2021): 41. http://dx.doi.org/10.30595/kompartemen.v19i1.11222.
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This research aims to analyze the correlation of corporate growth, asset structure, business risk and free cash flow with debt policy. This research was conducted on SOEs companies Go Public registered in IDX period 2015 - 2019. This research sample used purposive sampling method. This research method uses causal research design. The data used is secondary data from the company's annual report. The analysis technique used is multiple linear regression analysis. The results of this research show that the company's growth is negatively correlated with debt policy. Asset structure is negatively correlated with debt policy. Business risk is negatively correlated with debt policy. Free cash flow is not significantly correlated with debt policy. Multiple linear regression analysis shows that the company's growth, asset structure, business risk, and free cash flow are simultaneously positively correlated with debt policy.
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Putri, Reya Armelia, Andewi Rokhmawati i Fitri Fitri. "THE EFFECT OF FIRM SIZE AND LEVERAGE ON FINANCIAL PERFORMANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE (STUDY ON INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION SECTOR SERVICE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2020)". INTERNATIONAL JOURNAL OF ECONOMICS, BUSINESS AND APPLICATIONS 7, nr 2 (29.11.2022): 37. http://dx.doi.org/10.31258/ijeba.7.2.37-52.
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This study aims to examine the effect of firm size and leverage on the company's financial performance, with good corporate governance as a moderating variable. The population in this study are service companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange (IDX) during the 2018–2020 period, totaling 55 companies. The research method used in the study aims to test the effect of variables through hypothesis testing using quantitative data. This study uses secondary data obtained from the website www.idx.co.id and the company's annual report. The sample selection used a purposive sampling method with 165 data points from 55 companies in each period. This study uses structural equation modeling-partial least squares (SEM-PLS) to analyze the data. The results show that firm size positively and significantly affects the company's financial performance. The leverage variable has a negative and insignificant effect on the company's financial performance. Good corporate governance, as a moderating variable, negatively strengthens the relationship between firm size and the company's financial performance. Furthermore, as a moderating variable, the good corporate governance variable does not influence the moderating leverage relationship on the company's financial performance. LN total assets measure firm size; leverage is measured by the debt-to-equity ratio (DER); return measures financial performance on assets (ROA); and good corporate governance is measured using independent commissioners.
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Khafid, Muhammad, i Mulyaningsih Mulyaningsih. "KONTRIBUSI KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP PUBLIKASI SUSTAINABILITY REPORT". EKUITAS (Jurnal Ekonomi dan Keuangan) 19, nr 3 (2.02.2017): 340. http://dx.doi.org/10.24034/j25485024.y2015.v19.i3.1772.
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Sustainability report is a voluntary report to present corporate responsibility on social, economy, and environment aspects. There are about 47.1% of the company's mining industry makes voluntary sustainability reporting. The purpose of this study was to determine the effect of profitability, leverage, size of the company, the board of directors, audit committee, and governance committee toward sustainability report publication. The population of the study is the entire mining industry companies listed in Indonesia Stock Exchange from 2011 to 2013. Using purposive sampling technique, the study collected data from 17 companies. There are 51 annual reports as unit of analysis in 2011-2013. This study used logistics regression as an analysis method. The results show that the variable profitability, firm size, and governance committee, contribute positively to the publication of sustainability report. Leverage, the board of directors and audit committee does not affect the sustainability report publication. Future research should pay attention to the quality of sustainability report disclosure based on GRI guidelines. And then use a different measurements as a proxy of variables or consider economic factors, such as exchange rate, interest rate, or the rate of inflation to produce better research.