Susanti, Neneng Lasmita
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PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS,DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN STUDI PADA EMITEN SEKTOR MANUFAKTUR DI BEI Susanti, Neneng Lasmita
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 7 No 2 (2016): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.575 KB)

Abstract

This study examines the effect of capital structure, growth, and profitability on dividend policy and value of thefirm's manufacturing sector issuers listed on the Stock Exchange in the period 2009-2013. Samples were takenthrough purposive sampling a total of 18 issuers. The results of this study found: (1) significant negative effect ofcapital structure on dividend policy, (2) the growth of the company significant negative effect on dividend policy, (3)the profitability of a significant positive effect on dividend policy, (4) capital structure significant negative effect onvalue of the firm, (5) the firm growth is not a significant positive effect on firm value, (6) the profitability of asignificant positive effect on firm value, and (7) the dividend policy of a significant positive effect on firm value. Theresults of this study also found the most dominant in the capital structure affects the dividend policy and value of thefirm
Do Environmental Management Systems, Environmental Performance, and Firm Size Influence Greenhouse Gas Emission Disclosures? Wulansari, Neng Elga; Maysaroh Chairunnisa, Nurlaila; Susanti, Neneng Lasmita
Research of Finance and Banking Vol. 1 No. 2 (2023): October 2023
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v1i2.136

Abstract

This study aims to investigate whether the variables related to environmental management systems, environmental performance, and company size impact the reporting of greenhouse gas emissions. This research adopts a quantitative approach, utilizing secondary data from annual and sustainability reports selected through purposive sampling. Information was gathered from official company websites and the Indonesian Stock Exchange (BEI). The study encompasses 68 samples from an unbalanced panel data set of 28 companies from 2019 to 2021. The analytical methodology employed in this research involves panel data regression analysis. The results indicate that environmental management system variables and company size do not significantly influence greenhouse gas emission disclosures. However, it was observed that company size does have a notable positive effect on reporting greenhouse gas emissions. These findings offer valuable insights for governments and other institutions aiming to enhance environmental policies and foster improved greenhouse gas emission transparency within the industrial sector.