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Journal : National Conference for Ummah

Studi Penerapan Green Accounting dan Pengungkapan Sustainability Reporting Terhadap Profitabilitas Nada Rosyidah Sari; Endah Tri Wahyuningtyas Endah Tri Wahyuningtyas
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

This study aims to investigate the implementation of green accounting and sustainability report disclosure on company profitability. The sample used in this research is green industry award-winning companies that are listed on the Indonesian stock exchange and have published a reliability report in 2012-2018. The data in this study uses secondary data, which is taken from financial reports and sustainability reports in 2012-2018. The analytical tool used to test the hypothesis is multiple regression analysis using Minitab 18. The results of this study indicate that Green Accounting and Economic Performance Disclosures have a positive and significant relation, while Environmental Performance Disclosure has no relation on profitability, and Social Performance Disclosures have a negative and significant relation on the profitability of companies that have won green industry awards listed on the Indonesian stock exchange.
IDENTIFIKASI DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN KONSTRUKSI LISTED BEI Julia Rahayu Sah'idah; Endah Tri Wahyuningtyas; Dina Anggraeni Susesti
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

Abstract: The purpose of this study is to analyze the factors that influence firm value. The data used is data obtained from the annual reports of construction companies for the 2014-2018 period which are listed on the IDX. The sampling method used was purposive sampling, so the sample consisted of 9 construction companies from 2014 to 2018 listed on the IDX. The data analysis technique used is multiple linear regression method, namely using classical hypothesis testing and hypothesis testing for data analysis. The data will be obtained using a calculation tool in the SPPS version 25. The results of this study indicate that institutional ownership, number of audit committees, and company growth have a positive and significant effect on firm value. Ownership management, company size and profitability have a negative and significant effect on firm value. Corporate governance regarding the size of the board of commissioners, size of the board of commissioners, capital structure, business risk and debt policy do not affect firm value.
IDENTIFIKASI DETERMINAN EARNINGS QUALITY PADA PERUSAHAAN JASA TRANSPORTASI LISTED DI BEI Aminatul Ilmiyah; Endah Tri Wahyuningtyas
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to analyze the factors that influence firm value. The data used is data obtained from the annual reports of construction companies for the 2014-2018 period which are listed on the IDX. The sampling method used was purposive sampling, so the sample consisted of 9 construction companies from 2014 to 2018 listed on the IDX. The data analysis technique used is multiple linear regression method, namely using classical hypothesis testing and hypothesis testing for data analysis. The data will be obtained using a calculation tool in the SPPS version 25. The results of this study indicate that institutional ownership, number of audit committees, and company growth have a positive and significant effect on firm value. Ownership management, company size and profitability have a negative and significant effect on firm value. Corporate governance regarding the size of the board of commissioners, size of the board of commissioners, capital structure, business risk and debt policy do not affect firm value.