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Pengungkapan Aset Biologis, Ekonomi Global dan Hilirisasi Dapatkah Dewan Mendorong Pertumbuhan Berkelanjutan di Industri Agrikultur Suhardjo, Iwan; Suparman, Meiliana; Rosana, Jackie; Pangestu, Krisnawati Yeni; Rahman, Padli
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2269

Abstract

Indonesia is an agricultural country where the agricultural sector contributes significantly to GDP. The agricultural sector also plays an important role in providing employment, making it one of the important sectors in the country's economic growth. The purpose of this study is to investigate the impact of biological asset disclosure, downstream practices, and global economic factors on the sustainable growth of agricultural companies in Indonesia, as well as to test the role of board education background in moderation. The research method uses panel data analysis of annual reports of agricultural companies on the Indonesia Stock Exchange (2017-2022) with regression using SPSS Statistics 27. The results show that biological asset disclosure has a significant negative impact on sustainable growth, while downstream practices and global economic factors make significant positive contributions. Meanwhile, the board's educational background was found not to moderate the relationship between biological asset disclosure, downstream, and the global economy on the level of sustainable growth. This study provides in-depth insights into the factors affecting sustainable growth in the Indonesian agricultural corporate sector, with practical implications for corporate strategy and agricultural sector policy.
Volatilitas Harga Saham Industri Ekonomi Baru dan Non-Ekonomi Baru di Indonesia: Apakah Fenomena IPO keduanya berbeda? Suhardjo, Iwan; Meliana, Meliana; Angeline, Angeline; Caroline, Caroline; Jaslyn, Jaslyn
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1662

Abstract

This research explores the influence of financial performance on the shares of companies conducting an Initial Public Offering (IPO) and analyzes the influence of leverage, company size, managerial ownership structure, and board educational background on share price volatility. This study is based on signal theory and focuses on new economy and non-new economy industries that conduct IPOs between 2021 and 2022. Using financial data from the Indonesia Stock Exchange (IDX) website, the population of e-commerce companies consists of 3 companies, while The sample of non-e-commerce companies consists of 12 companies. The research results show that leverage has a positive effect on stock price volatility.
Pengaruh Latar Belakang Pendidikan Direksi dan Struktur Kepemilikan terhadap Pengungkapan Keberlanjutan pada Perusahaan Agrikultur Indonesia: Peran Hilirisasi dan Sertifikasi sebagai Variabel Moderasi Suhardjo, Iwan; Meiliana, Meiliana; Fransiska, Fransiska; Lee, Angelica; Gary, Gary
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1664

Abstract

This research aims to determine the influence of the educational background of the board of directors and ownership structure, as well as downstreaming and certification as a moderation of sustainability disclosure in agricultural companies in Indonesia. Sustainability Disclosure is the process of providing information regarding a company's commitment to social, environmental and economic aspects. The research method used is quantitative by collecting data from the financial reports of agricultural sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The number of companies used was 10 agricultural companies. This research contributes to the literature on corporate sustainability, especially in the agricultural sector, by broadening understanding of the factors that significantly influence sustainability disclosure, namely ownership structure and certification can weaken the relationship between board of directors' educational background and sustainability disclosure.
Analisis Pengungkapan Sukarela pada Perusahaan Manufaktur Bursa Efek Indonesia (2018-2022) Suhardjo, Iwan; Auliani, Annisa
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i12.17221

Abstract

Penelitian ini bertujuan untuk menguji pengaruh leverage, likuiditas, profitabilitas, ukuran perusahaan, kepemilikan manajerial, dan kepemilikan institusional terhadap pengungkapan sukarela laporan tahunan pada perusahaan manufaktur yang diperdagangkan di Bursa Efek Indonesia. Data penelitian di uji dengan menggunakan metode regresi panel, dan sampelnya terdiri dari 170 perusahaan manufaktur yang merilis laporan keuangan selama 5 tahun berturut-turut tahun 2018 sampai 2022. Teknik analisis data menggunakan regresi panel dengan bantuan program E-Views. Hasil penelitian menunjukkan bahwa terdapat variasi yang signifikan dalam leverage, likuiditas, profitabilitas, ukuran perusahaan, kepemilikan manajerial, dan kepemilikan institusional. Namujsln, faktor leverage, likuiditas, dan profitabilitas tidak berpengaruh signifikan terhadap pengungkapan sukarela. Ukuran perusahaan dan kepemilikan manajerial menunjukkan pengaruh positif, meskipun tidak signifikan. Kesimpulan penelitian ini adalah perusahaan manufaktur di Indonesia umumnya belum memberikan pengungkapan sukarela yang memadai, yang disebabkan oleh kurangnya insentif atau regulasi yang mendorong pengungkapan sukarela.