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All Journal Jurnal Sains Sosio Humaniora Jurnal Ilmiah Akuntansi Kesatuan
Mohammad Syafik
Universitas Islam Lamongan, Indonesia
Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Struktur Modal, Kebijakan Dividen Terhadap Kinerja Perusahaan Dimoderasi oleh Ukuran Perusahaan: Study Pada Perusahaan BUMN Yang Terdaftar di BEI Tahun 2018-2020 Mohammad Syafik; Rochman Arif; Akhmad Imam Amrozi; Dyah Ayu Ambarrini
Jurnal Sains Sosio Humaniora Vol. 6 No. 1 (2022): Volume 6, Nomor 1, Juni 2022
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jssh.v6i1.20192

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, kebijakan dividen terhadap kinerja perusahaan yang dimoderasi oleh ukuran perusahaan. Sampel dalam penelitian ini adalah perusahaan – perusahaan BUMN yang terdaftar pada Bursa Efek Indonesia pada Tahun 2017-2019. Metode analisis data dalam penelitian ini menggunakan Moderating Regression Analysis menggunakan bantuan software STATA. Hasil penelitian menunjukan bahwa struktur modal berpengaruh positif secara signifikan terhadap kinerja perusahaan sedangkan kebijakan dividen tidak berpengaruh terhadap kinerja perusahaan. Untuk ukuran perusahaan memoderasi hubungan struktur modal dengan kinerja perusahaan, namun ukuran perusahaan memoderasi dengan hubungan yang negative pada kebijakan dividen terhadap kinerja perusahaan.
The Effect Institutional Ownership and Environmental Certification on Carbon Emissions Disclosure Abdul Ghofur; Mohammad Syafik
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3770

Abstract

This study explores carbon emission disclosure by non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2016–2022 period. The purpose of this study is to analyze the effect of institutional ownership on the intensity of carbon emission disclosure, as well as the moderating role of environmental certifications such as ISO 14001 or EMAS in this relationship. The method used is quantitative analysis through unbalanced panel data regression with a fixed effects model, including variables such as institutional ownership, environmental certification, and their interaction. The results of the analysis show that institutional ownership significantly increases the level of carbon emission disclosure, as oversight pressure from large shareholders encourages managerial transparency. However, companies with environmental certification tend to reduce additional disclosure, as if they already feel they have met credibility standards. This is evident from the negative interaction coefficient between institutional ownership and environmental certification. This finding reveals a paradox: certification, which should increase environmental responsibility, can reduce the initiative to share information voluntarily. In conclusion, regulators and institutional stakeholders need to promote policies that ensure consistent emissions disclosure, including among certified companies, to reduce information asymmetry and strengthen carbon accountability.
Co-Authors Abdul Ghofur Akhmad Imam Amrozi Dyah Ayu Ambarrini Rochman Arif