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All Journal Jurnal ULTIMA Accounting Ultima Management : Jurnal Ilmu Manajemen AICS
Chermian Eforis
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Green Business as a Moderating Variable for Financial Ratios and Firm Value Chermian Eforis; Patricia Diana; Karina Harjanto
Conference Series Vol. 3 No. 2 (2021): International Conference on Global Innovation and Trends in Economy 2021
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/conferenceseries.v3i2.606

Abstract

According to the Environmental Performance Index (EPI), Indonesia is listed at 133, from 180 countries in the world. The Ministry of Environment and Forestry of the Republic Indonesia has established a company performance rating, namely, PROPER, whose assessment aspect is almost equal to EPI such as environmental permits, water and air pollution, and waste management. The purpose of this research is to see the effect of profitability, solvency, and liquidity toward firm value with PROPER rating as a moderation variable. Research was conducted over 45 companies in Indonesia from 2015-2019 using multiple regression analysis. The results showed profitability and solvency had positive significant effect on the firm value. Meanwhile, liquidity had negative significant effect towards firm value. PROPER rating positively moderates the effect of profitability and solvency on firm performance. However, it negatively moderates the effect of liquidity towards firm value.
PENGARUH AVERAGE COLLECTION PERIOD, INVENTORY TURNOVER IN DAYS, AVERAGE PAYMENT PERIOD, DEBT RATIO, STRUKTUR ASET DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI Chermian Eforis; Gracella Pioleta
Ultima Management : Jurnal Ilmu Manajemen Vol 11 No 2 (2019): Vol 11 No 2 (2019): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1237.375 KB) | DOI: 10.31937/manajemen.v11i2.1510

Abstract

Company profitability is the company's ability to generate net income from its operational activities by managing all of its resources during an accounting period. Company profitability can be measured using Return on Assets (ROA). Return on Assets (ROA) is profitability ratio that shows how effective and efficient a company in managing its assets to generate net income. The purpose of this study is to obtain empirical evidence about the effect of some variables independent toward Return on Assets. Variables independent in this research are Average Collection Period, Inventory Turnover in Days, Average Payment Period, Debt Ratio, Asset Structure and Firm Size. The population in this study are consumer goods industry companies that are listed on the Indonesia Stock Exchange (IDX) during the period 2014-2018. Sampling is done by using purposive sampling method which the secondary data are analyzed using multiple regression method. The number of samples that fulfill sample criteria set by researcher are 25 companies. The results of this study are (1) Average Collection Period has no significant effect toward company profitability, (2) Inventory Turnover in Days has no significant effect toward company profitability, (3) Average Payment Period has positive significant effect toward company profitability, (4) Debt Ratio has no significant effect toward company profitability, (5) Asset Structure has no significant effect toward company profitability, (6) Firm size has positive significant effect toward company profitability
Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Pada Nilai Perusahaan Chermian Eforis; Rosita Suryaningsih
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 3 No 2 (2011): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.619 KB) | DOI: 10.31937/akuntansi.v3i2.432

Abstract

This study aims to determine the influence of the level of CSR disclosure in annual report to corporate values that proxies with Economic Value Added (EVA) and Market Value Added (MVA). The objects of this study are companies that were included in Kompas 100 Edition of the second review in 2010.The chosen model of this research is simple regression which can be defined as a model that used the normal probability plot for data normality test, DurbinWatson test for autocorrelation, graph plots to test heteroscedasticity, and saw the value of tolerance and VIF for multicollinearity test. Hypothesis is analyzed using simple regression method The results showed that the level of CSR disclosure contained in the annual report has a significant influence on the EVA. The same results were also found on the MVA, where the level of CSR disclosure contained in the annual report has a significant influence on the MVA. Key words: Corporate Social Responsibility, Economic Value Added, Market Value Added
Co-Authors Gracella Pioleta Karina Harjanto Patricia Diana Rosita Suryaningsih