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All Journal Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan The South East Asian Journal of Management Jurnal Akuntansi
Dody Hapsoro, Dody
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Economics, Econometrics & Finance

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Apakah Pengungkapan Informasi Lingkungan Memoderasi Pengaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Nilai Perusahaan? Hapsoro, Dody; Adyaksana, Rahandhika Ivan
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 1 (2020): Jurnal Riset Akuntansi dan Keuangan. April 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i1.19739

Abstract

Tujuan penelitian ini untuk menguji pengaruh kinerja lingkungan dan biaya lingkungan terhadap nilai perusahaan dengan pengungkapan informasi lingkungan sebagai variabel moderasi. Kinerja lingkungan diukur dengan menggunakan peringkat yang diperoleh perusahaan dalam Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan (PROPER) yang diadakan oleh Kementerian Lingkungan Hidup dan Kehutanan. Biaya lingkungan diukur dengan rasio total biaya lingkungan dibagi dengan laba bersih setelah pajak. Pengungkapan informasi lingkungan diukur dengan checklist yang dikembangkan berdasarkan item lingkungan yang terkandung dalam Indeks GRI G4. Nilai perusahaan diukur dengan rasio Tobin Q. Populasi perusahaan adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data penelitian diperoleh dari situs web Bursa Efek Indonesia dan situs web masing-masing perusahaan. Analisis data dalam penelitian ini menggunakan partial least square (PLS) menggunakan perangkat lunak WarpPLS. Hasil pengujian menunjukkan bahwa kinerja lingkungan tidak mempengaruhi nilai perusahaan. Biaya lingkungan berpengaruh negatif dan signifikan terhadap nilai perusahaan. Sementara pengungkapan lingkungan memoderasi pengaruh kinerja lingkungan dan biaya lingkungan terhadap nilai perusahaan. Abstract. The purpose of this study is to test the effect of environmental performance and environmental costs on company value with environmental information disclosure as a moderating variable. Environmental performance was measured using ratings obtained by the company in the Corporate Performance Rating Program in Environmental Management (PROPER) held by the Ministry of Environment and Forestry. Environmental costs are measured by the ratio of total environmental costs divided by net income after tax. Disclosure of environmental information is measured by a checklist developed based on environmental items contained in the GRI G4 Index. Company value is measured by the Tobin’s Q ratio. The population of the company is manufacturing companies listed on the Indonesia Stock Exchange. Research data were obtained from the Indonesia Stock Exchange website and the website of each company. Data analysis in this study used partial least square (PLS) using WarpPLS software. The test results show that environmental performance does not affect on firm value. Environmental costs have a negative and significant effect on firm value. While environmental disclosure moderates the effect of environmental performance and environmental costs on company value.
Relationship Analysis of Corporate Governance, Corporate Social Responsibility Disclosure and Economic Consequences: Empirical Study of Indonesia Capital Market Hapsoro, Dody; Fadhilla, Anna Fauzia
The South East Asian Journal of Management Vol. 11, No. 2
Publisher : UI Scholars Hub

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Abstract

The objective of this study is to investigate the relationship between corporate governance (CG), corporate social responsibility (CSR) disclosure, and economic consequences. Broadly speaking, the CG variables consist of ownership structure and management/control structure. The CSR disclosure variables consist of economic, environmental, social, human rights, societal, and product responsibility dimensions. The economic consequences variables consist of bid-ask spreads, trading volume, and share price volatility. The hypotheses are tested using a structural equation modeling analysis with 210 samples of listed firms on the Indonesian Stock Exchange in 2014. The result of this study is as follows: (1) the effect of the proportion of board of directors from the board of commissioners and the audit committee on the CSR disclosure is positive and significant; (2) the effect of the proportion of independent commissioners and the audit committee from the board of commissioners, the audit committee, and the board of directors on CSR disclosure is positive and significant; and (3) the effect of CSR disclosure on trading volume is positive and significant. The main implication of this study is that CSR disclosure activities have a very important role in meeting stakeholders’ interests and ensuring the sustainability of the company long-term. In addition, CSR disclosure is considered to be an assertion of a company’s brand differentiation, which means obtaining operating licenses both from the government and society, and the company’s risk management strategy.
Financial Performance Analysis of Investor Reactions with Sustainability Reports as a Moderating Variable in Mining Companies Listed on The IDX Rosyid, Adam Ibnu; Kusuma, Dheni Indra; Hapsoro, Dody
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.7740

Abstract

Abstract Purpose - This study aims to analyze financial performance on investor reaction with sustainability report as a moderator. Sustainability report is proxied by sustainability report disclosure index (SRDI), financial performance is proxied by 4 measures namely ROA, CR, TAT and DER, then investor reaction is proxied by stock returns. Design/methodology/approach - The population of research used is mining companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The study used purposive sampling technique in determining the research sample. From a population of 60 mining companies, 15 companies were obtained that met the predetermined sample criteria with the observation period 2019-2021. The analysis method used is Moderated Regression Analysis (MRA). Findings - The results showed that financial performance based on ROA proxies has a positive effect on investor reactions and TAT has a negative effect on investor reactions. Financial performance based on CR and DER proxies has no effect on investor reactions. The results also show that the sustainability report is able to moderate the effect of financial performance based on ROA proxies on investor reactions, but the sustainability report is not able to moderate the effect of financial performance based on CR, TAT and DER proxies on investor reactions. This shows that investors still value ROA as a reference in assessing the financial performance of mining companies. Sustainability reports are proven to be a factor that moderates ROA on investor reactions. Mining companies may start to consider sustainability reports to attract investor reaction.Research limitations/implications – The results of this study cannot be generalized because the scope of this research is limited to the mining industry. Keywords: Financial Performance, Sustainability, and Investor Reaction
DOES CORPORATE GOVERNANCE MODERATE THE EFFECT OF RELATED PARTY TRANSACTIONS ON REAL EARNINGS MANAGEMENT? Hapsoro, Dody; Hendrik, Dhenayu Tresnadya
Jurnal Akuntansi Vol. 11 No. 2 (2023): JURNAL AKUNTANSI VOL. 11 NO. 2 DESEMBER 2023
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ja.v11i2.4148

Abstract

This study aims to examine the ability of corporate governance in moderating the effect of related party transactions on real earnings management. The institutional ownership and financial expertise of the audit committee are used as a proxy for measuring corporate governance. This study uses a purposive sampling technique in manufacturing companies listed on the Indonesia Stock Exchange. The study period began from 2018 to 2022. The results showed that related party transactions had a positive and significant effect on real earnings management. Furthermore, institutional ownership is able to moderate the effect of related party transactions on real earnings management and the financial expertise of the audit committee is not able to moderate the effect of related party transactions on real earnings management.
Co-Authors Adyaksana, Rahandhika Ivan Dheni Indra Kusuma Fadhilla, Anna Fauzia Hendrik, Dhenayu Tresnadya Rosyid, Adam Ibnu