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All Journal Jurnal Ilmiah Wahana Akuntansi MBIA Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Stephana Dyah Ayu
Universitas Katolik Soegijapranata Semarang
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Dampak Disclosure Sustainibility Report Terhadap Profitabilitas Perusahaan Industri Dasar dan Kimia Vastuvica, Vinsensia; Ayu, Stephana Dyah
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/10.21009/10.21009/wahana.18.022

Abstract

This research is obtaining empirical evidence about the impact of the Disclosure Sustainability Report on profitability. The Disclosure Sustainability Report is proxied by the Economic Disclosure Index (EcDI), Environmental Disclosure Index (EnDI), and Social Disclosure Index (SoDI). Profitability is proxied by Return on Assets (ROA) and Gross Profit Margin (GPM). The population of this research is companies in the basic industry and chemicals sector listed on the Indonesia Stock Exchange (2020-2022). The amount of sample is 12 companies which was determined by the purposive sampling method. Data was processed using SPSS (Statistical Program for Social Science), by multiple linear regression analysis and hypothesis testing. Regression analyzed there’s influence of the Disclosure Sustainability Report on Profitability, but partially each variable EcDI, EnDI, and SoDI doesn’t significantly impact profitability.
Pengaruh GCG, Struktur Modal, Dan Intellectual Capital Terhadap Nilai Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia Heratno, Yobel Indrastata; Ayu, Stephana Dyah
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2685

Abstract

This study examines the influence of the Independent Board of Commissioners, Institutional Ownership, Audit Committee, Capital Structure, and Intellectual Capital on Company Value. The sample of companies in this study uses the transportation sector listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The sample uses the transportation sector because this sector is developing in the era of all that is online. The number of samples used in this study is 58 companies that have met the sample selection criteria from 2018-2022. The measurement method in this study uses multiple linear regression analysis using the SPSS application. The results of this study show that the Board of Independent Commissioners, Institutional Ownership, Audit Committee, and Intellectual Capital have a positive and significant effect on Company Value. This study cannot prove that capital structure positively and significantly influences company value. Therefore, Company Value has several factors that require the Company to manage it well. Keywords: Good Corporate Governance, Capital Structure, Intellectual Capital, Company Value Abstrak Penelitian ini bertujuan untuk menguji seberapa pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Komite Audit, Struktur Modal, dan Intellectual Capital terhadap Nilai Perusahaan. Sampel Perusahaan dalam penelitian ini menggunakan sektor transportasi yang terdaftar dalam Bursa Efek Indonesia (BEI) pada periode 2018-2022. Sampel menggunakan sektor transportasi karena sektor ini sedang berkembang di era semua yang serba online. Jumlah sampel yang digunakan dalam penelitian ini adalah 58 perusahaan yang sudah sesuai dengan kriteria pemilihan sampel dari tahun 2018-2022. Metode pengukuran dalam penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan aplikasi SPSS. Hasil dari penelitian ini menunjukan bahwa Dewan Komisaris Independen, Kepemilikan Institusional, Komite Audit, dan Intellectual Capital berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Sedangkan penelitian ini tidak dapat membuktikan bahwa struktur modal memiliki pengaruh positif dan signifikan terhadap Nilai Perusahaan. Maka dari itu sebenarnya Nilai Perusahaan mempunyai beberapa faktor yang mengharuskan Perusahaan untuk mengelolanya dengan baik. Kata kunci: Good Corporate Governance, Struktur Modal, Intellectual Capital, Nilai Perusahaan
Anteseden dan Konsekuen Environmental Disclosure Gunawan, Raynard; Ayu, Stephana Dyah
MBIA Vol. 22 No. 3 (2023): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v22i3.2709

Abstract

Nowadays, companies need to carry out environmental conservation activities. CSR activities and environmental disclosure are closely related to environmental preservation. So, the purpose of this study is to examine the effect of CSR implementation on environmental disclosure and the effect of environmental disclosure on firm value. The population used is the entire sector of companies listed on the IDX. The number of samples in this study was 31 companies in accordance with the 2021 sample selection criteria. The data collection technique of this research is purposive sampling. This study uses a simple linear regression method using SPSS 21. The result of this study is that CSR implementation has a positive effect on environmental disclosure. This result means that the more CSR implementation, the more disclosure in the sustainability report. Meanwhile, environmental disclosure has a negative effect on firm value. This negative effect means that more disclosure actually reduces the value of the company. These results prove that impression management theory is influential in supporting the hypothesis compared to stakeholder theory. Keywords: Implementations CSR, Environmental Disclosure, Firm Value. Abstrak Perusahaan pada masa sekarang penting untuk melakukan kegiatan pelestarian lingkungan hidup. Kegiatan CSR dan environmental disclosure sangat berkaitan dengan pelestarian lingkungan hidup. Tujuan penelitian ini adalah menguji pengaruh penerapan CSR terhadap environmental disclosure, dan pengaruh environmental disclosure terhadap nilai perusahaan. Populasi yang digunakan yaitu seluruh sektor perusahaan yang terdaftar di BEI. Jumlah sampel pada penelitian ini yaitu 31 perusahaan sesuai dengan kriteria pemilihan sampel tahun 2021. Teknik pengambilan data dari penelitian ini yaitu purposive sampling. Penelitian ini menggunakan metode regresi linear berganda menggunakan bantuan SPSS 21. Hasil dari penelitian ini yaitu penerapan CSR berpengaruh positif terhadap environmental disclosure. Artinya semakin banyak melakukan penerapan CSR maka semakin mengungkapkan dalam laporan keberlanjutan. Sedangkan, environmental disclosure berpengaruh negatif terhadap nilai perusahaan. Artinya, semakin banyak pengungkapan justru menurunkan nilai perusahaan. Hasil ini membuktikan bahwa teori manajemen impresi berpengaruh dalam mendukung hipotesis dibandingkan teori stakeholder. Kata Kunci: Penerapan CSR, Environmental Disclosure, Nilai Perusahaan.
PERAN JENIS INDUSTRI SEBAGAI MODERATOR DALAM HUBUNGAN ANTARA UKURAN PERUSAHAAN, LEVERAGE, DAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN: THE ROLE OF INDUSTRY TYPE AS A MODERATOR IN THE RELATIONSHIP BETWEEN FIRM SIZE, LEVERAGE, AND SUSTAINABILITY REPORT DISCLOSURE Pramudita, Christian Bevan; Ayu, Stephana Dyah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.11-24

Abstract

In line with the PBB policy to establish sustainability as a common international goal, corporate sustainability disclosures are important.This study investigate how company size and leverage can affect the level of corporate disclosure. This study adds industry type as a moderating variable to mitigate research gaps from previous studies. Using 115 companies listed on the IDX, A purposive sampling method was utilized for the sample selection. Data in this study was analyzed using multiple linear regression with SPSS.The results show that the interaction between industry type and company size has a significant effect on the level of disclosure of existing sustainability reports. These results indicate that differences in the type of industry studied will affect the relationship between sustainability report disclosure and its causes. Leverage proved to have a positive influence on disclosure, which means that companies with a larger debt structure disclose more of their sustainability performance. This indicates that sustainability disclosures made by companies are mainly to maintain the company's image so that the company is considered capable of fulfilling its obligations. These results prove that the impression management concept is more appropriate to use to analyze sustainability disclosure in Indonesia
Co-Authors Gunawan, Raynard Heratno, Yobel Indrastata Pramudita, Christian Bevan Vastuvica, Vinsensia