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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURES DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur dan Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia) Muhammad Ali Ma’sum; Syaiko Rosyidi
BBM (Buletin Bisnis & Manajemen) Vol 4, No 2 (2018): Jurnal BBM Bulan Agustus 2018
Publisher : Sekolah Tinggi Ilmu Ekonomi YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.091 KB) | DOI: 10.47686/bbm.v4i2.159

Abstract

This study aims to prove the influence of industry type, size (company size), profitability, leverage and environmental performance on disclosure of carbon emissions in companies in Indonesia. The research population is all manufacturing companies and transportation services listed on the Indonesia Stock Exchange in 2010-2014. The sample method uses purposive sampling and obtained eight companies that fit the criteria, so that 40 observations were obtained as research samples. The data analysis technique uses multiple linear regression analysis and broad measurement of carbon emission disclosures using a checklist based on the information request sheet provided by CDP (Carbon Disclosure Project).The results of the study show that environmental size and performance have a positive effect on the disclosure of carbon emissions in manufacturing companies and transportation services in Indonesia. While the type of company, profitability and leverage have no significant effect on the disclosure of carbon emissions in manufacturing companies and transportation services in Indonesia. With adjusted R2 0.369, it indicates that there are other factors outside the model that can affect the level of carbon emissions disclosure.
VOLATILITAS HARGA SAHAM DI TENGAH DINAMIKA KEPUTUSAN KEUANGAN : ANALISIS EMPIRIS PADA PERUSAHAAN IDX30 Yoel Chandrasiswojo; Muhammad Ali Ma’sum
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6298

Abstract

Adapun penelitian ini dibuat dengan tujuan untuk mengkaji dampak dari tiga faktor fundamental korporasi yaitu struktur modal (komposisi pendanaan emiten), kebijakan pembagian dividen, dan ukuran perusahaan terhadap volatilitas harga saham pada emiten IDX30. Pendekatan kuantitatif digunakan dengan laporan keuangan perusahaan sebagai sumber data yang berasal dari website masing-masing emiten dan data historis perdagangan saham dari Yahoo Finance. Proses seleksi sampel menerapkan teknik purposive sampling, menghasilkan 13 emiten yang diamati selama periode 2020-2024 (total 65 data). Analisis data mengimplementasikan model regresi berganda melalui perangkat lunak SPSS versi 22, mengungkap dua temuan kunci yaitu DER dan DPR tidak memberikan pengaruh yang signifikan, sedangkan variabel Size terbukti secara signifikan memiliki korelasi negatif dengan tingkat volatilitas saham.