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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi
Cahyani Putri, Wulandari
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Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF GOOD CORPORATE GOVERNANCE, FIRM SIZE AND FINANCIAL LEVERAGE ON INCOME SMOOTHING AND ITS IMPLICATION ON STOCK RETURN Cahyani Putri, Wulandari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 1 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (87.229 KB) | DOI: 10.37481/sjr.v2i1.54

Abstract

This study aims to analyze the effect of good corporate governance, company size and financial leverage on income smoothing and it?s implication on stock returns. The study population was 555 companies listed on the Indonesia Stock Exchange for the period 2011-2015, by using the purposive sampling method, obtained 40 companies. The analysis method uses penel data and Eviews 9.0 software. The research method used is quantitative by using secondary data, namely the company's annual financial statements. The results of the analysis show that good corporate governance, company size and financial leverage simultaneously have a significant effect on income smoothing. Partially, good corporate governance-independent commissioners and financial leverage have a positive and significant effect on income smoothing. But the variable size of the company has a negative effect and is significant for income smoothing. While income smoothing has a negative and significant effect on stock returns.
Peran tekanan stakeholder dalam memoderasi pengaruh investasi dan strategi hijau terhadap pengungkapan emisi karbon Cahyani Putri, Wulandari; Holiawati, Holiawati; Nofryanti, Nofryanti
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol. 8 No. 2 (2023): Keberlanjutan
Publisher : Universitas Pamulang

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Abstract

This study aims to test and analyze stakeholder pressure moderating the effect of green investment and strategy on carbon emission disclosure. This type of study is associative quantitative research using secondary data. The population in this study is all energy companies listed on the Indonesia Stock Exchange from 2018 to 2022, namely 82 companies. The data collection technique in this research was purposive sampling, with 18 companies serving as research samples and 90 data being processed. The research results show that green investment and green strategy have a significant effect on carbon emission disclosure. Meanwhile, green investment does not affect carbon emission disclosure. The green strategy has a significant effect on carbon emission disclosure. Stakeholder pressure does not moderate the influence of green investment on carbon emission disclosure. Stakeholder pressure does not moderate the influence of green strategy on carbon emission disclosure. Abstrak Penelitian ini bertujuan untuk menguji dan menganalisis tekanan stakeholder memoderasi pengaruh investment dan strategi hijau terhadap pengungkapan emisi karbon. Jenis penelitian ini adalah penelitian kuantitatif asosiatif, dengan menggunakan data sekunder. Populasi dalam penelitian ini adalah semua perusahaan Energi yang terdaftar di Bursa Efek Indonesia pada periode 2018 sampai 2022 yaitu 82 perusahaan. Teknik pengumpulan data pada penelitian ini adalah teknik purposive sampling dengan 18 perusahaan yang menjasi sampel penelitian dan 90 data yang diolah. Hasil penelitian menunjukan bahwa investasi dan strategi hijau berpengaruh signifikan terhadap pengungkapan emisi karbon. Di sisi lain, investasi hijau tidak berpengaruh terhadap pengungkapan emisi karbon, sedangkan strategi hijau berpengaruh signifikan terhadap pengungkapan emisi karbon. Tekanan stakeholder tidak berperan memoderasi pengaruh investasi dan strategi hijau terhadap pengungkapan emisi karbon
Co-Authors Holiawati, Holiawati Nofryanti, Nofryanti