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Journal : Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi

Pengaruh pengungkapan sustainability report terhadap kinerja keuangan perusahaan infrastruktur yang terdaftar di bursa efek indonesia Manisa, Dea Eka; Defung, F.; Kadafi, Muhammad Amin
FORUM EKONOMI Vol 19, No 2 (2017)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.828 KB) | DOI: 10.29264/jfor.v19i2.2124

Abstract

Effect of Disclosure Sustainability Report on Return on Equity (ROE) on Infrastructure Company Listed in Indonesia Stock Exchange (BEI) in the period 2010-2014. Sustainability Report is a concept that companies have a responsibility towards customers, employees, shareholders, communities and the environment in all aspects of company operations. With the implementation of the sustainability report Sustainability report will have an impact on the sustainability of the company. Sustainability report is a non-financial report consists of six elements, namely economic performance, environmental, human rights, labor practices and decent work, social, and product responsibility. This study aims to examine the relationship between the financial sustainability report of an individual's performance on the financial performance of the company. Samples were 30 companies listed in Indonesia Stock Exchange during the period 2010-2014. The independent variable is the disclosure of economic performance, environmental, human rights, labor practices and decent work, social, and product responsibility. The independent variables were measured using an index of disclosure. Free sustainability report comes from the Global Reporting Initiative (GRI) is used as the basis for calculating the value of the index. The dependent variable is the Return on Equity (ROE) as a measure of financial performance. This study uses secondary data gathered from the company's site and the Indonesia Stock Exchange. The results showed that only the disclosure of social performance and disclosure responsibility performance products that affect the company's financial performance.Keywords: Sustainability Report, ROE, Global Reporting Initiative (GRI-index)
Pengaruh board size, the board independence,ceo duality dan board meeting terhadap kebijakan deviden pada perusahaan sub-sektor perkebunan Puput Pratitis; Felisitas Defung
FORUM EKONOMI Vol 24, No 2 (2022)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v24i2.11088

Abstract

Tujuan dari penelitian ini adalah untuk menguji hubungan antara kebijkan deviden dengan dewan komisaris, komisaris independent, CEO duality, dan rapat dewan pada perusahaan sub sector perkebunan. Populasi penelitian ini adalah seluruh perusahaan sub sector perkebunan yang terdaftar di Bursa Efek Indenesia pada tahun 2014-2018. Seluruh data yang digunakan dalam penelitian merupakan data sekunder dan diambil dari laporan keuangan perusahaan sub sector perkebunan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Diperoleh sebanyak 16 perusahaan, akan tetapi hanya 14 perusahaan yang memenuhi kriteria untuk menjadi sampel dalam penelitian. Hasil empiris menunjukan bahwa adanya hubungan dewan komisaris berhubungan negative signifikan terhadap kebijakan deviden, sedangkan untuk komisaris independent, CEO duality, dan rapat dewan berpengaruh negative signifikan.
Pengaruh pengungkapan sustainability report terhadap kinerja keuangan perusahaan infrastruktur yang terdaftar di bursa efek indonesia Dea Eka Manisa; F. Defung; Muhammad Amin Kadafi
FORUM EKONOMI Vol 19, No 2 (2017): Juli
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v19i2.2124

Abstract

Effect of Disclosure Sustainability Report on Return on Equity (ROE) on Infrastructure Company Listed in Indonesia Stock Exchange (BEI) in the period 2010-2014. Sustainability Report is a concept that companies have a responsibility towards customers, employees, shareholders, communities and the environment in all aspects of company operations. With the implementation of the sustainability report Sustainability report will have an impact on the sustainability of the company. Sustainability report is a non-financial report consists of six elements, namely economic performance, environmental, human rights, labor practices and decent work, social, and product responsibility. This study aims to examine the relationship between the financial sustainability report of an individual's performance on the financial performance of the company. Samples were 30 companies listed in Indonesia Stock Exchange during the period 2010-2014. The independent variable is the disclosure of economic performance, environmental, human rights, labor practices and decent work, social, and product responsibility. The independent variables were measured using an index of disclosure. Free sustainability report comes from the Global Reporting Initiative (GRI) is used as the basis for calculating the value of the index. The dependent variable is the Return on Equity (ROE) as a measure of financial performance. This study uses secondary data gathered from the company's site and the Indonesia Stock Exchange. The results showed that only the disclosure of social performance and disclosure responsibility performance products that affect the company's financial performance.Keywords: Sustainability Report, ROE, Global Reporting Initiative (GRI-index)
Co-Authors Abdi Putra Prakoso Afandi, Arif Agustina Agustina Aidilla Evasari Amanda, Rafly ANDIK SUPRIYATNO Anggi Kurnia Sari Anggita Pradnya Paramytha Anis Rachma Utary Anis Rachma Utary Anis Rachma Utary Arlinda, Alya Dadang Lesmana Dea Eka Manisa Dedy Supriyadi Dela Farah Diba Diah Putri Aji Pradipta Diniyah, Nur Rizqi Djoko Setyadi Doddy Adhimursandi Dwi Agustina Echa HIKMAWATI SUNDARI Elisa Nanda Ristia Fathunnida Fathunnida Fathunnida, Fathunnida Fatmawati Lestari firliyanti firliyanti Ganda Pratama Hairul Anwar Hairul Anwar Hairul Anwar Hairul Anwar Hairul Anwar, Hairul Hairul Azka anwar Hanifah Hanifah HERRY RAMADHANI Indah Yulia Citra Indra Muska Setiawan Irsan Tricahyadinata Ismiatul amalia Jonathan P.H Sinaga Kadafi, M. Amin Kamat Apriyanto Karim Maulana Kartika Aprilia Ivani Lorensas Julia Olivianty M. Amin Kadafi M. Amin Kadafi Manisa, Dea Eka Maryam Nadir Maryam Nadir Melati Saputri Meqitriz Yanuari H Meuthia Sri Agustin Muhammad Amin Kadafi Muhammad Febryanto Muhammad Fiisalam Kharisa Muhammad Reza Satria Muhammad Reza Satria, Muhammad Reza Muhammad Yusran Masyhuri Musdalifah Azis Musdalifah Aziz Nadira, Nadira Novi Rahma Yani Nur Fadhilah Prakoso, Abdi Putra Pratama, Ganda Puput Pratitis Putri, Cici Dwi Ananda Rafly Amanda Rasidah Rasidah, Rasidah Rega Waydi Andini Regina Gemelly Resti Windaridatul Asri Rizki Yuliana Rizky Yudaruddin Rosiana Rosiana Rusdiah Iskandar Sesinoprita Idin Siti Amalia Siti Hasmah Siti Hernita Oktavia Siti Rahmi Luxfiah Siti Raudhatul Jannah Sri Mintarti Suci Setiani Sukma Wati Susi Jantini Susri Eka Marselina Syarifah Lubna Kautsar A Theresia Militina Tri Mulyana Ufiya Azka Prasiwi Ufiya Azka Prasiwi Ulfa Santika Sari Willy Chandra Wirasmi Wardhani Yeny Puji Astuti Yosephine Rose Christianti Yudha Atmoko Yulia Tri Cahyani Zainal Ilmi Zaki Fakhroni