This study aims to analyze the effect of profitability, leverage, company size and type of industry on the assurance of sustainability reports in companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a quantitative research. The sample selection was carried out using purposive sampling method. The data used is secondary data obtained from the company website and from the IDX website. The data population in this study are all companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample is 27 companies. The results showed that profitability, leverage and type of industry had no effect while firm size had an effect on the assurance of sustainability reports.Keywords: assurance, leverage, size, sustainabilityABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan dan jenis industri terhadap assurance laporan berkelanjutan pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder yang diperoleh dari website perusahaan dan dari website BEI. Populasi data dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Sampel penelitian adalah 27 perusahaan. Hasil penelitian menunjukkan bahwa profitabilitas, leverage dan jenis industri tidak berpengaruh sedangkan ukuran perusahaan berpengaruh terhadap assurance laporan keberlanjutan.Kata kunci: assurance, keberlanjutan, leverage, ukuran
Due to the worsening environmental issues e.g, climate change, the stakeholders impose greater demand and pressure more towards the companies of caring about the environment. The emergence of carbon accounting is a supplement to the adoption of Kyoto Protocol. However, the government has not applied carbon accounting to all companies in Indonesia, because of non-explicit laws and low quality of human resources. Various studies have been conducted to find the determinant factors for companies to make carbon emission disclosure. This research aims at examining the influence of type of industry, profitability, company size, environmental performance, and audit firm reputation on the carbon emission disclosure of manufacturing companies listed on the Indonesia Stock Exchange years 2016-2019. It employed a purposive sampling technique and obtained 290 observations and the data were analyzed using Ordinary Least Square. The shows that type of industry, profitability and company size influence carbon emission disclosure. However, this research does not successfully show the influence of environmental performance and reputation of public accountant office on carbon emission disclosure.
Statement of Financial Accounting Standards No. 7 describes the disclosure related party which is considered by the investor for being able to show how much the transaction is and which side the company has a related relationship. The purpose of this study is to examine the effect of disclosure, transactions and balances of related parties to the increase of stock price. The data in this research used secondary data obtained from the official website of the Indonesia Stock Exchange listed in 2014-2016 and included in the financial sector companies. The sampling technique used purposive sampling method. The method used in this research through multiple linear regression analysis method, by doing classical assumption test and hypothesis testing so that later get the result of research conclusion. This study performs simultaneous testing between independent variables to the dependent variable. The result of the research shows that: (1) The disclosure of related parties is not proven able to raise the stock price of financial sector companies in 2014-2016 period, (2) Disclosure of related party transactions and balances is not proven able to raise the stock price of financial sector companies in 2014-2016 period.
The purpose of this study was to examine the effect of corporate strategy on financial performance with capitalstructure as an intervening variable. The advantage of this research lies in taking the object of the company inthe agroindustry sector in the Covid-19 pandemic situation which has not been the concern of researchers. Thepopulation is all agroindustry companies, listed in Indonesian Stock Exchange. Data collection technique usingpurposive sampling method and a total of 52 sample data were obtained with a time span of 2020-2021 whichwere processed using the multiple regression method. The results show that there is an effect of corporatestrategy on capital structure, as well as capital structure that affects financial performance. However, theopposite result is shown by the non-influence of corporate strategy variables on financial performance. Thus,the mediating role of capital structure in the relationship between corporate strategy and financial performancehas been clearly proven. The results of this study are able to provide future research recommendations in theform of using variations of company strategies that can have different implications, especially for companies inthe agroindustry sector during the covid-19 pandemic. In addition, this study also recommends companies tomanage their capital structure optimally to generate value to financial performance. This research will alsocontribute on the fast growth of literature related to corporate strategy, capital structure, and financialperformance as well as the development of agency theory, signal theory and pecking order theory.
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