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The Effect of Sustainability Reports on Company Value (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange for the 2017-2021 Period) Fitriya Muslimah Zam-Zam; Hendrik Gamaliel; Sherly Pinatik
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v2i1.2734

Abstract

Investors are interested in investing their shares by looking at the company's value which is reflected in the stock price. In addition to financial information, information about company operations is needed, namely the sustainability report. This study aims to determine the effect of sustainability reports on firm value through differences in firm value between companies that publish sustainability reports and companies that do not publish sustainability reports. This type of research is quantitative research using descriptive analysis methods and independent different tests. The population in this study are infrastructure sector companies listed on the IDX (2017-2021). The sampling technique used purposive sampling of 40 companies. The results of the study show a significant effect on firm value between companies that publish and do not publish sustainability reports, there is a difference between large companies and small companies that publish sustainability reports, there is no difference between large companies that publish and do not publish sustainability reports.
ANALISIS KINERJA KEUANGAN DAN PEMBAGIAN DIVIDEN PERUSAHAAN PERBANKAN SEBELUM DAN SELAMA PANDEMI COVID-19 Deisy Viranda Lahimade; Winston Pontoh; Sherly Pinatik
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 11 No. 02 (2023): JE. Vol 11 No 2 (2023)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v11i02.48516

Abstract

Pandemi COVID-19 memberikan tantangan tersendiri bagi industri perbankan di Indonesia. Penurunan aktivitas perekonomian domestik menjadi ancaman dan membuat perusahaan perbankan dibayangi sejumlah potensi penurunan kinerja keuangan. Penelitian ini bertujuan untuk mengetahui apakah penyebaran COVID-19 di Indonesia berdampak terhadap pertumbuhan kinerja keuangan dan kebijakan dividen perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sampai dengan tahun 2021. Sampel penelitian berjumlah 12 perusahaan perbankan dengan penentuan menggunakan metode purposive sampling. Data dianalisis menggunakan uji beda dengan pengujian hipotesis meliputi paired sample t-test dan wilcoxon. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan pertumbuhan pada profitabilitas yang diukur dengan RETE dan terdapat perbedaan pertumbuhan pada likuiditas yang diukur dengan LDR, kebijakan dividen yang diukur dengan DPR pada perusahaan perbankan ketika adanya pandemi COVID-19. Kata kunci: Profitabilitas, Likuiditas dan Kebijakan Dividen