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The Influence of Profitability, Liquidity, Leverage, Activity and Company Size on Sustainability Report Disclosure Haris Haris; Dimas Angga Negoro
EAJ (Economic and Accounting Journal) Vol 4, No 3 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i3.y2021.p195-213

Abstract

Sustainability Report is the practice of disclosure, accountability and measurement of organizational (company) performance in achieving sustainable development goals to both internal and external stakeholders. On this basis, the study aims to determine the form of business responsibility that is oriented towards fulfilling public expectations of the existence of a business in the hope that the company will gain public legitimacy. This study aims to determine the effect of profitability, liquidity, leverage, activity, company size on sustainability report disclosure, using panel data regression on 12 companies engaged in the mining industry listed on the Indonesia Stock Exchange and actively distributing sustainability reports and annual reports during the period from 2014 to 2018. This study uses panel data regression, the dependent variable in this study is the sustainability report as measured by the sustainability discloser index under the parameters of the Global Reporting Initiative (GRI). The results of the study indicate that the firm size variable affects the disclosure of the sustainability report, and Liquidity Profitability, Leverage, whilst the activity has no effect on the sustainability report.
The Effect of Financial Ratio in Determining Company Value: (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period) Wulan Mawarti; Dimas Angga Negoro; Tantri Yanuar Rahmat Syah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3942

Abstract

The main objective of company management is to maximize shareholder wealth, namely increasing the company's share price, so efforts are needed to increase the company's share price through increasing company value. Various ratios can be used to evaluate a bank's ability to make capital structure decisions based on its asset structure and firm value, including Return on Equity (ROE), Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), and Non-performing loan (NPL). This research gap is filled because no one has previously investigated the effect of this ratio on banking companies listed on the IDX between 2015 and 2019. The research method is quantitative; independent variables are ROE, LDR, CAR, company size, and non-performing loans. The dependent variable is the firm value of banking companies listed on the Indonesia Stock Exchange from 2015 to 2015-2019 with a population of 49 banks, purposive sampling, descriptive analysis, and hypothesis testing using multiple linear regression analysis in SPSS 25. The hypothesis proposed is that ROE, LDR, and CAR ratios have a positive effect on firm value. On the other hand, the ratio of LDR and NPL is detrimental to Firm Values. The results of the Simultaneous Test (F-Test) show an F value of 13.047 and a significance level of 0.000, meaning that the calculated F value > F table (0.05; 5; (225-5) = 2.255) and a level of <0.05 indicates that there is a simultaneous effect of ROE, LDR, CAR, firm size, and NPL to solid value. This study shows that financial ratios can be used to describe a company's ability to meet short-term obligations, especially strategic decision-makers involving investment, profitability, and capital.
The Analysis of Factors Related to the Company Performance with Capital Structure as an Intervening Variable in the Transportation Industry in Indonesia Maswani Maswani; Dimas Angga Negoro; Tantri Yanuar Rahmat Syah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2256

Abstract

This study aims to examine the direct effect of the relationship between asset structure, growth, company size and business risk on the capital structure of transportation companies, as well as the indirect effect of asset structure, growth, company size and business risk on company performance through capital structure as an intervening variable. Population are companies in the Transportation industry listed on the Indonesia Stock Exchange (IDX) in 2015-2019. From this population, 145 samples from 29 transportation companies were selected as the target population, all of which became the research sample. The research method used is panel data regression. The test results reveal that the asset structure, growth and company size have a positive effect on the capital structure of the Transportation sub-sector companies listed on the IDX for the 2015-2019 period. Meanwhile, business risk does not have a positive influence on the capital structure of transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. In addition, in this study, the variables of asset structure, growth, business risk were positively related to the company's performance, while the variable of company size had no positive effect on the company's performance. Furthermore, the capital structure variable has a positive effect on company performance, the capital structure variable as an intervening variable explains that capital structure has no effect in intervening between growth and company business risk on company performance. While the asset structure variable and company size on company performance with capital structure as an intervening variable explains that capital structure has a significant effect in intervening between asset structure, company size and financial performance in transportation companies listed on the Indonesia Stock Exchange for the 2015-2019 period. 
The Role of Quality of Work Life on Job Stress and Turnover Intention Mediated by Job Satisfaction of Private Teachers in Tangerang District Rani Pujiastri; Dimas Angga Negoro
Jurnal Manajemen Indonesia Vol 23 No 2 (2023): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v23i2.4620

Abstract

The purpose of the study was to explore the role of Quality of Work-life on Job Stress, Turnover intention mediated by job satisfaction. Referring to previous researchers' theory and empirical evidence, the authors collected the data by distributing questionnaires online to teachers teaching at private schools in the Tangerang district. Respondents were private teachers teaching at the elementary–high school level using purposive sampling methods. This research was a quantitative study with the Structural Equation Model (SEM) method. Some of the findings in this study were the first positive influence of Quality of Work Life, Job Satisfaction on Turnover intention. Second, the negative influence of Quality of Work Life, Job Satisfaction on turnover intention was insignificant, while there was no direct influence between Job Satisfaction, Job Stress, and Turnover intention. The managerial implication of research for Organizations is the increased quality of work life to improve the warm work environment. This will encourage positive change for teachers in particular and benefit the organization. Keywords— Job Satisfaction; Job Stress; Quality of Work Life; Turnover Intention