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Assessing the Impact of Prime Age Composition and Biological Asset Intensity on Sustainable Growth: In Indonesia Agriculture Case Suhardjo, Iwan; Meiliana, Meiliana; Justin, Justin; Phang, Serena; Cuandra, Aurelia Priscilla; Agustinus, Viandi
Mimbar Agribisnis : Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Vol 10, No 1 (2024): Januari 2024
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ma.v10i1.13225

Abstract

The study aims to examine the levels of sustainable growth influenced by the global climate, the prime age composition, the intensity of biological assets, and the certification of agricultural industry in Indonesia, which will provide an overview of the sensitivity of each factor to sustainable growth in the Company that will help in the development of the Company's future performance strategies that are synergistic with sustainability. The measurement method used in this study is the experimental quantitative method. The selection of samples for this study is based on the criteria that have been determined with the number of samples as many as 11 agricultural companies listed on the Indonesian Stock Exchange (BEI). The results of the research conducted are the prime age composition, biological asset intensity, global climate change that moderates the composition of prime age and biological asset intensity, and plantation certification that moderates biological asset intensity has no significant effect on sustainable growth. Whereas certification that moderates the prime age composition has a significantly negative effect on the level of sustainable growth, this is due to the higher costs of demanding certification requirements. Other reasons that explain the variable's lack of effect are the influence of efficiency levels and management strategies, environmental development strategies of agricultural practices, and management factors which are believed to be more influential than the independent variables studied.
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.