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All Journal Indonesian Journal of Accounting and Governance
Iwan Lesmana, S.Kom, MM
Universitas Agung Podomoro
Humanities Economics, Econometrics & Finance Environmental Science

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IMPACT OF ENVIRONMENTAL COSTS, ENVIRONMENTAL PERFORMANCE AND ENVIRONMENTAL DISCLOSURE ON COMPANY VALUE IN BASIC MATERIALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR PERIOD 2017-2019 Winnie Savira; Sri Handayani; Safrida Rumondang P; Iwan Lesmana, S.Kom, MM
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 2 (2022): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i2.318

Abstract

This study aims to determine the effect of environmental costs, environmental performance and environmental disclosure on company value. A number of previous literatures have found a significant positive effect of the implementation of each of the three variables on company value, but the number of studies examining the impact of these three variables on company value is still limited. We build this research model based on environmental commitment, legitimacy theory and signal theory. Data testing is done by using the regression method in testing the effect of these three variables on company value. The results showed that environmental cost has significant positive impact to company value, environment performance has negative not significant impact to company value and environmental disclosure has positive impact but not significant to company value. In other result for the regression model that used in this research showed that the model can significantly predict the dependent variable.
ANALYSIS OF THE COMPANY'S POTENTIAL FINANCIAL LOSS IMPACT OF TRADE RECEIVABLES Dheny Biantara; Iwan Lesmana, S.Kom, MM; Sri Handayani; Bambang Setiono
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 1 (2023): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i1.372

Abstract

The problems with receivables faced by the company experienced many obstacles so that inaccurate recording and technology systems that had not been integrated between units became one of the obstacles they faced. This study aims to determine the accounting information system on accounts receivable which is related to its role in the process of sustainable development of a company.The method used in this study is a qualitative - descriptive method. Data collection was carried out by interview, observation and documentation techniques. Data analysis was carried out by means of data reduction, data representation, and drawing conclusions.The results showed that the accounts receivable accounting information system procedures at several companies had different characteristics but remained the same in terms of the problems faced, especially during the past Covid-19 outbreak where many companies, both self-served and government-owned, experienced serious problems in the process of collecting their accounts receivable. .Standard operating procedures for accounts receivable that are clear and separated from existing functions and have a very complete job desk for their parts as well as well-documented records can expedite the process of information on the condition of receivables so that strategic steps can be taken to generate cash inflows for company which will ultimately improve the condition of the company's financial performance to be able to continue to develop sustainably.
The Impact of Claim Expenses, Underwriting Risk, Profitability, Company Size and Retention Ratio on Solvency of Insurance Industry Shelby Sutanto; Iwan Lesmana, S.Kom, MM; Meco Sitardja; Dheny Biantara
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 2 (2023): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i2.401

Abstract

The main purpose of this research is to analyze Claim Expenses, Underwriting Risk, Profitability, Company Size, and Retention Ratio on Solvency of Insurance Industry. The purpose of this research is to help future investors in choosing the right insurance company. This research was a quantitative descriptive research method. The sample used in this research is secondary data of Insurance Industry on the period from 2015 to 2020. Using SPSS (statistical package for the social sciences), methods of analysis used in this study include tolerance and VIF test, Kolmogorov-Smirnov test, multivariate cointegration tests: Test, SRESID and ZPRED estimation, t-statistical tests, F-statistical test, coefficient of determination (R²), and Pearson Correlation Product Moment. The result of this research shows claim expense, underwriting risk, ROA, and company size have significant influence on insurance industry’s solvency, but retention ratio has no significant influence on insurance industry’s solvency. All the independent variables simultaneously from a good model to explain the solvency since the magnitude of the effect value is 83,4%, while remaining 16,6% is explained by other variables besides claim expense, underwriting risk, ROA, company size, and retention ratio. The linear regression produced a formula to calculate the solvency, so this formula could be used in monitoring the financial health of an insurance company.
Co-Authors Bambang Setiono Dheny Biantara Safrida Rumondang P Shelby Sutanto Sitardja, Meco Sri Handayani Sri Handayani Winnie Savira