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PENGARUH ENVIRONMENTAL DISCLOSURE, KEPEMILIKAN MANAJERIAL DAN KOMISARIS INDEPENDEN TERHADAP COST OF DEBT Putri Claudia Febrinalda; Hasnawati
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14936

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajemen, enviromental disclosure, dan komisaris independen terhadap cost of debt pada perusahaan real estate dan properti Indonesia yang diperdagangkan secara publik di bursa efek. Berlaku dari 2017 hingga 2021 adalah Indonesia. Purposive sampling digunakan untuk mendapatkan sampel yang digunakan. Data 23 perusahaan dengan periode pengamatan 5 tahun digunakan dalam penelitian ini. Hasilnya, 115 titik data dikumpulkan dan digunakan sebagai sampel. Dalam penelitian ini, metode analisis yang disebut regresi linier diterapkan. Menurut temuan studi, komisaris independen dan ukuran bisnis tidak berpengaruh pada cost of debt, sedangkan kepemilikan manajemen dan enviromental disclosurememiliki dampak negatif.
PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CSR SELAMA MASA PANDEMI COVID-19 Diftya Rachmitha Hunafah; Siti Farida Zahwa; Hasnawati
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14999

Abstract

Tujuan penelitian ini yaitu mengetahui adanya pengaruh variabel ukuran perusahaan, pertumbuhan perusahaan, kepemilikan saham public dan profitabilitas mengenai pengungkapan Corporate Social Responsibility (CSR). Penelitian ini menggunakan metode kuantitatif, menggunakan teknik pengambilan sampel purposive sampling dengan populasi perusahaan sektor bahan baku, barang konsumen non-primer, kesehatan, property & real estate dan energi yang terdaftar di Bursa Efek Indonesia (BEI) yang mengeluarkan laporan keberlanjutan pada periode 2020-2021 dan pengguaan model analisis regresi linear berganda. Hasil penelitian ini menunjukan bahwa pertumbuhan perusahaan berpengaruh terhadap pengungkapan Corporate Social Responsibility, sedangkan  ukuran perusahaan, kepemilikan saham publik, dan profitabilitas tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility.
Pengaruh Intensitas Emisi Karbon, Biaya Lingkungan dan Budaya Organisasi Hijau Terhadap Nilai Perusahaan Regita Andieni Dewantoro; Hasnawati Hasnawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4395

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intensitas emisi karbon, biaya lingkungan, dan budaya organisasi hijau terhadap nilai perusahaan. Penelitian ini menggunakan metode kuantitatif. Sumber data pada penelitian ini berasal dari laporan keberlanjutan serta laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sesuai dengan kriteria yang diperlukan penelitian dalam kurun waktu 2021-2023. Menggunakan metode purposive sampling, populasi penelitian diseleksi menggunakan kriteria-kriteria tertentu sesuai dengan keperluan penelitian. Dari hasil purposive sampling, diperoleh total sampel sebanyak 120 perusahaan sektor energi dan infrastruktur. Penelitian ini diuji dan diolah menggunakan uji statistika model regresi berganda dengan menggunakan bantuan dari perangkat lunak Eviews. Hasil analisis menunjukan bahwa secara parsial (1) tidak terdapat pengaruh Intensitas Emisi Karbon terhadap Nilai Perusahaan (2) tidak terdapat pengaruh Biaya Lingkungan terhadap Nilai Perusahaan (3) terdapat pengaruh Budaya Organisasi Hijau terhadap Nilai Perusahaan.
The Effect of ESG Disclosure, Audit Quality, Internal Audit, on Company Value Arlisha Azahra; Hasnawati Hasnawati
Jurnal Indonesia Sosial Sains Vol. 5 No. 02 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i02.992

Abstract

This study aims to examine the presence or absence of the effect of ESG Disclosure, Environmental Disclosure, Social Disclosure, Governance Disclosure, Audit Quality, and Internal Audit on Company Value. The population used in this study is companies listed on the IDX in several non-financial sectors, namely the energy, raw materials, health, industry, and infrastructure sectors in the 2020-2022 period that successively publish sustainability reports, annual reports, and financial statements for the fiscal year December 31. The total population in this study was 346 companies with the number sampled being 45 companies using purposive sampling techniques. The data was analyzed using regression panel data made into two models and processed using E-Views software version 9. The results of this study provide results that in model 1 ESG Disclosure, Audit Quality, Internal Audit partially affect Company Value. The results in model 2 provide results that Environmental Disclosure affects Company Value, Social Disclosure does not affect Company Value, Governance Disclosure does not affect Company Value, Audit Quality affects Company Value, Internal Audit does not affect company value. In model 1 and model 2, the Leverage control variable, ROE has a significant positive influence on Company Value, while Firm Size does not have a positive influence on Company Value
The Effect of Remuneration of Directors and Commissioners, Enterprise Risk Management on Financial Distress with Firm Life Cycle as Moderation Indira Salsabila; Hasnawati Hasnawati
Jurnal Indonesia Sosial Sains Vol. 5 No. 02 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i02.994

Abstract

This study aims to determine the effect of Remuneration of Directors and Commissioners, Enterprise Risk Management on Financial Distress with Firm Life Cycle as moderation. This study uses secondary data obtained from the company's financial statements and annual reports. The amount of data in this research population is 150 data from retail companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2022. The analysis technique used in this research is moderated linear regression analysis which is processed using SPSS version 27. The results of this study are enterprise risk management has a negative effect on financial distress, firm life cycle strengthens the relationship between remuneration of directors and commissioners on financial distress, remuneration of directors and commissioners has no effect on reducing the level of financial distress, firm life cycle has no effect on the relationship between enterprise risk management and financial distress.
From Watching To Purchasing: The Influence Of It Affordance Dimensions On Live Streaming Marketplace Evi Yulianti; Hasnawati Hasnawati
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 11 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i11.1751

Abstract

Live streaming marketplaces are currently growing rapidly and make it easier for various parties to interact, shop, and promote products in real-time. This study examines the influence of factors in IT Affordance (Visibility, Metavocing, Guidance Shopping, Trading Affordance, Triggered Attending, and Interactivity) on Immersion directly and on Actual Purchase indirectly on live streaming media on the marketplace. This research data was obtained using a questionnaire in the form of a google form and disseminated through WhatsApp and other social media networks such as Instagram and Twitter or X and as many as 183 google forms have been filled. All answers are eligible for processing. The results of this study show that Metavocing, Trading Affordance, Triggered Attending, and Interactivity have a positive effect on Immersion, while Visibility and Guidance shopping have no effect on Immersion, and Immersion has a positive effect on Immersion. Actual Purchase. However, all variables in IT Affordance (Visibility, Metavocing, Guidance shopping, Trading Affordance, Triggered Attending, and Interactivity) have no indirect effect on  the Actual Purchase mediated by Immersion
The Influence of Cyber Security Knowledge, Cyber Security Awareness, and Behaviour Protection on Intention to Use Among Mobile Banking Users in Jakarta Diki Muliawan; Hasnawati Hasnawati
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 11 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i11.8763

Abstract

Businesses and individuals, especially banks, must use risk assessment methods and preventive measures to protect mobile banking application users. Looking at these events, the researcher aims to see whether cyber security awareness, knowledge & behavior protection of users affect the intention to use mobile banking applications and whether these three variables are important for mobile banking users to understand in maintaining the security of transactions using mobile banking which will test the influence of these 3 variables on users' interest in continuing to use mobile banking even though users know the high risk if there is negligence in carrying out these 3 things and believing in the security of the mobile banking system in Indonesia. The population of this study is people who work in Jakarta. The respondents' answers were taken using Google Docs and distributed in general. The researcher obtained a total of 130 respondents. The data was processed using SPSS 27 with the analysis method of validity, reliability, and hypothesis test including the R2 test, F test, and T-test.