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All Journal Sebatik Jurnal Ilmiah Akuntansi dan Bisnis Accounting Global Journal
Pratama, Muhammad Rahmadi
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Computer Science & IT Economics, Econometrics & Finance

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The Effect Of Company Size, Liquidity and Leverage On Environmental Costs With Foreign Ownership As Moderating Variable Pratama, Muhammad Rahmadi; Heniwati, Elok; Yunita, Khristina; Dosinta, Nina Febriana; Damayanti, Fera
Sebatik Vol. 29 No. 1 (2025): June 2025
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v29i1.2596

Abstract

Environmental damage caused by business entities activity causes negative impact to society, especially mining companies that have many environmental cases such as Timah, Vale and several other large mining companies. With high funding capabilities, these large companies can easily fund environmental contributions, but the reality on the ground is the opposite, raising questions about what hinders or encourages companies in deciding to invest in the environment. The aim of this research is to understand the relationship between company size, liquidity and leverage on environmental costs moderated by foreign ownership. The population of this research is mining companies registered on IDX for the 2021-2023 period by using purposive sampling technique as a way to select samples. There are 31 companies and 93 data in the sample. This research uses secondary data in the form of annual reports and sustainability reports. Eviews 13 is used as a tool in conducting analysis and uses multiple linear regression analysis techniques and moderated regression analysis. The results conclude that company size has no significant effect on environmental costs while foreign ownership does not moderate the relationship between company size, liquidity and leverage on environmental costs. On the other hand, liquidity and leverage have a significant negative effect on environmental costs. This research has implications for academics by providing new understanding and authority as a consideration in making regulations.
Menelisik Fenomena Pada Service Company:Adakah Pengaruh Arus Kas Terhadap Harga Saham? Pratama, Muhammad Rahmadi; Kurniawan, Rudy; Ginting, Rafles
Accounting Global Journal Vol 7, No 2 (2023): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/agj.v7i2.10463

Abstract

Perusahaan dituntut untuk survive tidak hanya dengan meningkatkan promosi serta penjualan, namun juga dengan memperoleh modal dari investor untuk memberikan kesempatan untuk mengembangkan usahanya dan bersaing. Ada beberapa hal yang dipertimbangkan investor sebab dalam berinvestasi investor dapat kemungkinan untuk untung dan merugi. Menurut teori sinyal, informasi perusahaan dapat mempengaruhi keputusan investasi, informasi tersebut salah satunya laporan arus kas. Penelitian ini dimaksudkan untuk memahami pengaruh arus kas operasi, arus kas investasi dan arus kas pendanaan pada harga saham. Penelitian ini dijalankan pada perusahaan jasa yang berada di BEI di periode 2019-2021 dengan sampel 74 perusahaan. Kesimpulan yang diperoleh yaitu, Secara parsial arus kas operasi dan arus kas pendanaan berdampak signifikan atas harga saham  dan arus kas investasi tidak berdampak signifikan atas harga saham secara parsial. Secara simultan, arus kas operasi, investasi dan pendanaan memegang pengaruh yang signifikan pada harga saham.
The Role of Financial Performance in Corporate Environmental Expenditure Moderated by Independent Commissioners Pratama, Muhammad Rahmadi; Heniwati, Elok; Kurniawan, Rudy
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i2.7013

Abstract

This study analyzes the influence of profitability, liquidity, and leverage on environmental costs, moderated by independent commissioners. The sample consists of 126 mining and palm oil companies listed on the Indonesia Stock Exchange for 2021–2023, totaling 378 observations. This Study were analyzed using panel data regression method.  the results show that profitability significantly increases environmental costs, while liquidity has a significant negative effect and leverage is insignificant. Independent commissioners do not directly affect environmental costs but strengthen the link between liquidity and environmental spending. These findings suggest that financial performance shapes environmental commitments in different ways, whereas the supervisory role of independent commissioners remains limited. Theoretically, this study reinforces stakeholder theory by confirming that profits extend beyond shareholders to social–environmental needs and enriches environmental accounting literature by revealing liquidity constraints on sustainability. The implications are relevant for companies, boards, and regulators in enhancing sustainability governance.
Co-Authors Damayanti, Fera Elok Heniwati Khristina Yunita Nina Febriana Dosinta Rafles Ginting Rudy Kurniawan