Carbon emission disclosure is one of the corporate responsibility forms for environmental preservation that is presented in the financial statements. So that it raises carbon accounting, which is the companies to recognize, measure, record, present and disclose carbon emissions. This study aims to examine and obtain empirical evidence on determinants of carbon emissions disclosure at BUMN companies listed in Indonesia Stock Exchange. Several factors involved in this study, there are profitability, leverage, and firm size. In addition, population of this study is 20 BUMN companies listed in Indonesia Stock Exchange. Meanwhile, sample is selected using purposive sampling technique which produced 75 unit of analysis. This study also uses content analysis techniques on annual reports and/or sustainability reports in 5 years to measure carbon emission disclosure. Data collection is conducted by documentation technique. Moreover, panel data regression with Eviews version 9 applications to select panel estimation technique including chow test, hausman test and langrange multiplier test. Results indicate that profitability have significant and negative effect on carbon emission disclosure. While the leverage and firm size have significant and positive effect on carbon emission disclosure.
The year 2019 was the year of the people's party in Indonesia, where every Indonesian citizen got their right to deliver their aspiration through the general election which would be held on April 17, 2019. This general election would be held simultaneously to elect the president and vice president and also the council members. Slightly different from the previous general election which had separated agenda between the president and vice president and the council members. The role of General Election Commission (KPU) in the general election was as an organizer that very important in succeeding the general election. As the organizer, KPU also had a big role in encouraging people to actively participate in casting their votes. One of the ways carried out by KPU Depok in order to encourage the voters of the Depok city to cast their votes was by conducting socialization. In the 2019 general election, one of the targets of the socialization conducted by KPU Depok was the first-time voters. Of the total number of 2,466 first-time voters registered as the Final Voters List (DPT), KPU Depok was targeting 100% of the first-time voters to participate in the April 17, 2019 general election. Various ways were made by KPU Depok to socialize and educate first-time voters all about the election. One of them was to collaborate with STIAMI Institute in order to socialize the 2019 general election for the first-time voters in Depok. The specific target to be achieved in the community service was to encourage the first-time voters to come to the polling stations (TPS) to cast their voting rights in the 2019 general election, also educate them the proper way to cast their votes in the 2019 general election. The method used in this community service was by socializing and conducting interview about the 2019 general election.
This study aims to determine the effect of cash conversion cycle, net working capital on cash holding on manufacturing companies in the consumer goods industry sector listed on Indonesia Stock Exchange (IDX). The sampel used in this study is a company listed on the Indonesia. The research period was the period of 2015-2019. The sampel of this study was obtained used a purposive-sampling method where 35 companies met the criteria. This research used secondary data and was analyzed using SPSS 26. The data analysis method used in this research was multiple linear regression analysis. The result showed that cash conversion cycle have a negative and significant on cash holding and net working capital have a positive and significant on cash holding. The ability of independent variables to explain the dependent variable is 40,5% and 59,5% was explained by other variables outside of this study
The purpose of this study was to determine how much influence the area of land, selling prices, production yields and production costs have on the income of rice farmers in Bungaya District, Gowa Regency. This research was conducted in Sapaya Village, Bungaya District, Gowa Regency. This type of research is quantitative and descriptive in nature, the data is processed according to the needs of the model used. The source of this research data comes from the BPS district. Gowa, related agencies (Horticultural Food Crops & Department of Agriculture, Gowa regency), observation, interviews, documentation, and data collection sheet (questionnaire). The total population in this study is 230 people and the number of samples is 146 respondents. With data processing techniques, namely using the classic assumption test and hypothesis testing, and analyzing data using multiple linear regression with the help of SPSS 21. The results showed that simultaneously the variables of land area, selling price, production yields, and production costs had a significant and positive effect on farmers' income. Most of the land area, selling price, and production yields have a significant and positive relationship with farmers' income. Meanwhile, production costs are partially negatively and not significantly related to the income of rice farmers. The coefficient of determination (RSquare) of 0.972 indicates that the proportion of rice farmers' income variations that can be explained by variations in the independent variables, namely land area, selling price, production price, and production costs is 97.2% while the remaining 2.8% is influenced by the variables other variables not discussed in this study.
Research on capital structure, recently characterized by the use of dynamic capital structure. The use of dynamic capital structure basically wants to know the existence of optimal leverage as hypothesized by Trade-Off Theory and Speed off Adjustment (SOA) to optimal leverage. This research tries to overcome this problem, by using dynamic panel data by using company characteristics and macroeconomic factors. The use of General Method of Moment (GMM) to overcome the problem of econometrics due to the use of dynamic models. Samples taken from manufacturing companies listing on the Indonesia Stock Exchange 2009-2015. The inference model and the determinant behavior of capital structure can be explained by Trade-Off Theory and Pecking Order Theory. The variable characteristics of the company and macro economy are significant and are marked according to the hypothesis. The findings of this study include: the influence of profitability, size, tangibility, growth opportunity and business risk. In addition, on average companies in Indonesia can increase their debt to utilize tax shields
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