This study aims to obtain empirical evidence related to the effect of dividend policy, investment decisions, leverage, profitability, and firm size on firm value. The population of this study is all manufacturing companies listed on the Indonesian stock exchange in 2015-2019 with 30 companies as samples. Determination of the sample in this study using the purposive sampling method. Hypothesis testing in this study uses panel data regression. The results showed that dividend policy does not affect firm value, investment decisions do not affect firm value, leverage affects positively firm value, profitability affects positively firm value, and firm size does not affect firm value.
This research tests the effect of accrual quality and leverage on corporate cash holding for a sample of manufacturing company listed in Indonesian Stock
The purpose of this research is to investigate the influence of fiscal decentralization components on the public expenditure. This research used data of the local budget realization which consisting of balance fund, others revenue, local original revenue, and public expenditure that was obtained from financial statement regencies and municipalities in Indonesia. The selection is based on consideration that regencies and municipalities have similar characteristic of economic and geographic and also the result of the research would be expected give a description of general condition. The results of this research proved fiscal decentralization through component of balance fund significantly positive influence in increasing original revenues while others revenue is not. Regarding with the public expenditure, both of balance fund and local original revenue positively influence on public expenditure, while others revenue is not significantly influence.
The study analyzed the influence of the Board of Commisioner characteristics, Audit Committee characteristics, and Audit Quality on the earnings quality of non-financial companies listed on the BEI 2019. This research was conducted considering that there are still many financial reporting scandals that start with earnings management actions and make the earnings quality can not reflect the real conditions of the company's performance. The quality of earnings in this study is proxied by discretionary accruals which are calculated using the Modified Jones Model. The study population was non-financial companies listed on the BEI 2019 as many as 542 companies. Using purposive sampling technique, the final sample was 419 companies. Hypothesis testing is done by using multiple linear regression tests. The results showed that independent board members and audit quality have a positive and significant effect, the board of commissioners' accounting expertise has a negative and significant effect, and then female commissioner, female audit committee, and audit committee accounting expertise does not affect the quality of earnings.
This study aims to examine the effect of Suppliers, Consumers, community, Shareholders, and Employees on Hazardous Toxic Waste Disclosures in Indonesia by compiling its index. This study uses primary and secondary data. The primary data were obtained by distributing the Hazardous Toxic Waste Disclosure questionnaire to academics, environmental service officials, suppliers, consumers, local communities, shareholders, and company employees. Meanwhile, the secondary data were obtained from the annual reports of manufacturing companies, Management of Mineral, Gas, and Coal Mining, as well as hospitals listed on the Indonesia Stock Exchange (IDX) between 2012-2019. A purposive sampling technique was used, and the independent variables include Suppliers, Consumers, Community, Shareholders, and Employees controlled by Company Size, and Profitability, while the dependent variable is Hazardous Toxic Waste Disclosure. The data were processed using the descriptive test and multiple linear regression. The Stakeholder Theory was used to solve the problem of low Hazardous Toxic Waste Disclosure in Indonesia. The results showed 21 items of the Hazardous Toxic Waste Disclosure index. In a previous study, Suppliers, Consumers, Communities, and employees positively affected Hazardous Toxic Waste Disclosures. Meanwhile, shareholders had a negative effect on the dependent variables
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