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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION SEMANIS
Alis Akbar
Universitas Bengkulu
Humanities Economics, Econometrics & Finance Environmental Science

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Overinvestment and Environmental, Social, and Governance (ESG) Performance Alis Akbar
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

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Abstract

This study aims to examine the effect of overinvestment on environmental, social, and governance (ESG) performance. The purpose of this study, the formulation of the problem in this study is whether overinvestment affects environmental, social, and governance (ESG) performance. This study used Descriptive Statistical analysis, Linear Regression Analysis, and a Hypothesis Test consisting of a t-test, F Test, and R Square (Determination Coefficient). The population used in this study was a group of manufacturing companies listed on the Indonesia Stock Exchange (IDX), but only 29 companies were sampled in this study. Data is taken from 2020-2023. As a result, overinvestment, board size, ROA, and leverage significantly negatively affect ESG performance. However, sales growth has a significant positive effect on ESG performance. The real implication of this research is that it can be used as a consideration for companies in making decisions to improve corporate social responsibility so that companies with good ESG performance can be used as a review tool for investors in investing.
PENGARUH STRUKTUR MODAL TERHADAP KINERJA PERUSAHAAN BERDASARKAN SIKLUS HIDUP PERUSAHAAN PADA MASA COVID-19 Mantini Kriswanti; Lina Nabilah Daulay; Alis Akbar; Eddy Suranta
Prosiding SEMANIS: Seminar Manajemen Bisnis Vol. 1 No. 1 (2023): Februari 2023
Publisher : Prosiding SEMANIS: Seminar Manajemen Bisnis

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Abstract

This study aims to examine the effect of capital structure on company performance based on the company's life cycle during the COVID-19 period. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), but in this study only 76 companies were sampled. The capital structure in this study uses the ratio of total debt to total equity, and the company's performance uses the ratio of net income to total assets. The company life cycle in this study uses cash flow patterns from operating, investing, and financing activities. In this study, capital structure has a negative effect on company performance at the introduction, growth, and decline stages. However, the capital structure does not affect the company's performance at the mature and shakeout stages.
Co-Authors Eddy Suranta Lina Nabilah Daulay Mantini Kriswanti