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Relevansi Penerapan ESG Bagi Perusahaan : Systematic Literature Review
Get PDFESG refers to three central factors of measuring the impact of sustainability and ethics in investment decision making. The three factors are: Environmental, Social and Governance. This study is a literature study with a descriptive qualitative research type with a literature review (library research) that attempts to describe ESG in relation to company value. In this study the author uses written sources, both articles and journals that are relevant to the study in this study. The data collection technique uses the Publish or Perish (PoP) application which searches the Scopus database. In the Vosviewer software, there are 3 visualization displays in bibliometric analysis, namely ESG, Firm Value and ESG Disclosure. This application is used to see the development of research in the field of Environmental Social Governance (ESG) and a literature review to understand how ESG principles are applied to companies. A number of impacts in the implementation of ESG and its influence on company value. The implications of this research are expected to provide input for ESG-Based Policy Development, which can be used by the government to formulate policies that are more responsive to environmental, social, and governance issues. By understanding the importance of ESG, the government can attract more investments that focus on sustainability, which in turn can increase growth. Despite the challenges faced, the implementation of ESG principles in accounting practices also provides a number of benefits for companies
Factors Affecting Transfer Pricing
Get PDFThe purpose of this study is to examine the factors that influence transfer pricing including profitability, bonus mechanism, exchange rate, company size, debt covenant, tunneling incentive, intangible assets, tax minimisation, tax haven, audit committee, independent commissioner, managerial ownership and institutional ownership. The population of this study consists of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. The data sample was collected using purposive sampling technique and resulted in 60 observation data. The results of the analysis show that the variables of profitability (X1), bonus mechanism (X2), company size (X4), audit committee (X10), independent commissioner (X11), institutional ownership (X12) have an effect on transfer pricing, while the exchange rate (X3), debt covenant (X5), tunneling incentive (X6), intangible assets (X7), tax minimization (X8), tax haven (X9), and managerial ownership (X13) have no effect on transfer pricing
Pengaruh Profitabilitas, Firm Size dan Sales Growth terhadap Tax Avoidance
Get PDFTaxation plays a crucial role as one of the main sources of Indonesia’s revenue. However, taxpayers often attempt to avoid it through tax avoidance practices that exploit gaps or loopholes in tax regulations. This study aims to analyze the effect of profitability, firm size, and sales growth on tax avoidance. The sampling method used is purposive sampling, with a sample of 31 manufacturing companies in the food and beverage sub-sector from 2020 to 2022, obtained from secondary data on the Indonesia Stock Exchange website. The results of this study indicate that, partially, profitability has a significant negative effect on tax avoidance, firm size has a significant positive effect on tax avoidance, and sales growth has an insignificant negative effect on tax avoidance. Meanwhile, simultaneously, all three independent variables have an effect on tax avoidance.
Keywords: Profitability, Firm Size, Sales Growth, Tax Avoidanc
Ukuran Perusahaan Memoderasi Pengaruh Kepemilikan Asing Dan Komisaris Independen Terhadap Kebijakan Dividen di Indonesia
Get PDFThis study was conducted with the aim of testing and analyzing how foreign ownership and independent commissioners affect dividend policy with company size as a moderating variable. This study uses panel data analysis with a quantitative approach. The population of this study includes companies listed in the Kompas 100 Index on the Indonesia Stock Exchange that publish financial reports and distribute dividends during 2021-2023, the sample was obtained through purposive sampling technique and a total of 42 companies were obtained as samples, which were then analyzed using STATA software. This study uses multiple linear regression analysis and the Moderated Regression Analysis (MRA) test. The results of the study show that foreign ownership and independent commissioners have a significant positive effect on dividend policy. Meanwhile, company size has not been able to moderate the influence of foreign ownership and independent commissioners on dividend policy. This study presents novelty by showing that in the context of large companies in Indonesia, especially the Kompas 100 Index, company size does not strengthen the influence of foreign ownership or independent commissioners on dividend policy. This highlights that the complexity of governance, dominance of controlling shareholders, and the focus of large companies on long-term growth are more decisive in determining the direction of dividend policy, so that the effectiveness of external and internal supervision is contextual and not linear to the scale of the company. The implication is that regulators and companies need to review the effectiveness of the role of independent commissioners and encourage the involvement of foreign investors as a strategic oversight mechanism, regardless of the scale of the company
Pengelompokan Performansi Rasio Keuangan Perusahaan Terafiliasi dengan Israel Pasca 07 Oktober 2023 menggunakan AHC Clustering
Get PDFThe economy and financial performance of companies can be affected by geopolitical conflicts, especially companies that have ties with countries involved in the conflict. The purpose of this research is to cluster the financial ratios of companies affiliated with Israel after October 7, 2023, using the AHC (Agglomerative Hierarchical Clustering) method. The analysis was conducted based on key financial ratios, namely ROA (Return on Assets), ROE (Return on Equity), DER (Debt to Equity Ratio), Net Profit Margin (NPM), and CR (Current Ratio). The clustering results show that the businesses are divided into three main clusters. The first cluster consists of companies with high profitability but low liquidity, indicating an aggressive financial strategy that takes on greater liquidity risk. Companies in the second cluster show good financial stability because they have balanced liquidity and profitability. Companies in the third cluster have high liquidity but low profitability, indicating a more conservative financial approach. This result allows the company to gain an overview of the financial performance within the company after the occurrence of the Israel-Palestine conflict. This study helps investors, regulators, and the company itself understand how geopolitical instability affects financial performance. Additionally, the research findings can serve as a basis for strategic decisions related to risk mitigation and optimization of financial performance in an uncertain global economic environment
Good Corporate Governance Strategy and Firm Value: The Moderating Role of Firm Size
Get PDFThis study analyses the effect of Good Corporate Governance (GCG) on firm value in the property and real estate sector in Indonesia, with firm size as a moderating variable. The phenomenon of fluctuating stock prices and decreasing company value in this sector is the background of the study. GCG is measured through the board of directors, board of commissioners, and audit committee, while firm value is calculated by Price Book Value (PBV). The research sample consisted of 24 property and real estate companies listed on the Indonesia Stock Exchange during the period 2013-2024, using a purposive sampling technique. The data was analysed using panel data regression with e-Views. The results indicate that the board of directors has a positive impact on firm value, whereas the boards of commissioners and the audit committee have no significant effect. Firm size weakens the effect of the board of directors on firm value, but does not moderate the effect of the board of commissioners and the audit committee. The findings indicate the complexity of the relationship between GCG, firm size, and firm value in the property and real estate sector in Indonesia. This research enriches agency and signaling theories, and shows that the role of the board of directors has a greater influence on smaller firms, suggesting that larger firms need to develop adaptive governance mechanisms to enhance the board’s effectivenes
Pengaruh Perencanaan, Transparansi dan Akuntabilitas Pengelolaan Dana Desa Terhadap Potensi Pencapaian Tujuan SDGs Desa (Studi Kasus di Desa Naiola Timur)
No full textThis study aims to analyze the influence of planning, transparency, and accountability in village fund management on the achievement of Village SDGs in Naiola Timur Village. The background of this study is based on the condition that, despite Naiola Timur Village receiving village funds every year, its status is still classified as an underdeveloped village, and the implementation of SDG support programs is not yet optimal. The research population comprises the entire community of Naiola Timur Village, with a sample of 60 respondents selected through purposive sampling, consisting of village officials, BPD representatives, community leaders, and beneficiaries. The research used a quantitative approach with multiple linear regression assisted by SPSS. After adjusting the data by removing outliers to meet the assumption of normality, the results showed that planning and accountability had a significant positive effect on the achievement of village SDGs, while transparency had no significant effect. Simultaneously, all three variables were found to have a significant effect on the achievement of village SDGs. These findings emphasize the importance of participatory, accountable, and targeted village fund management as a prerequisite for achieving sustainable village development, and provide empirical evidence on how village fund management practices can influence the implementation of SDGs at the local level
Pengaruh Leverage dan Arus Kas Operasi terhadap Financial Distress dengan Moderasi Profitabilitas
No full textThe Indonesian textile industry faces intense competition and pressure from imported products, increasing the risk of financial distress. Financial distress, defined as the inability to meet financial obligations, threatens business continuity and is a major concern for investors and creditors. Prior studies on leverage, operating cash flow, and profitability show inconsistent results, leaving a gap in understanding, particularly regarding the moderating role of profitability. This study examines the effects of leverage and operating cash flow on financial distress and tests the moderating role of profitability in textile companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Leverage is measured by the Debt to Equity Ratio (DER), operating cash flow by the Operating Cash Flow Ratio (OCF), and profitability by Return on Assets (ROA). Financial distress is identified using the Springate model, with scores below 0.862 indicating distress. Logistic regression with panel data was applied to 10 purposively selected companies, yielding 50 firm-year observations. The findings reveal that leverage significantly affects financial distress, while operating cash flow and profitability show no significant influence. Moreover, profitability does not moderate the effects of leverage or operating cash flow on distress. Theoretically, this study contributes to the Pecking Order Theory by highlighting the limited role of profitability as an internal financing source. Practically, it provides insights for managers, investors, and creditors to strengthen financial sustainability through better capital structure management and profitability improvement
Faktor- Faktor yang Mempengaruhi Tingkat Profitabilitas Bank Umum Syariah Di Indonesia
No full textThis aims of study to examine the effect of financial ratios which is Capital Adequacy Ratio (CAR), Operating Costs Operating Income (BOPO), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), and Inflation Rate on profitability in Sharia Commercial Banks in Indonesia for the 2018-2022 period. This research used quantitative research where using secondary data from the financial reports of Sharia Commercial Banks. The data analysis technique used is multiple linear regression. The research results show that BOPO, NPF, and FDR have a significant effect on profitability, while CAR and the Inflation Rate do not have a significant effect. This research contributes to understanding the factors that influence the profitability of Sharia Commercial Banks in Indonesia, so that it can be a consideration for management in making strategic decisions regarding financial management and bank operations.
 
Analysis of Credit Risk Differences Based on Risk Management and Related Banking Regulation : Case Study of Banks in Indonesia and Malaysia
No full textCurrently, banks in Indonesia face extortionate loan interest rates due to high credit risks in disbursing loan. This is different from what happens in Malaysia, which has lower credit risk and cheaper credit interest rates. This makes it difficult for banks in Indonesia to achieve loan growth target set by Bank Indonesia in the last 3 years and they are considered not optimal in distributing loan. It happened since they focused more on how to gain more loan profit than do loan expansion. This explanatory case study research aims to investigate and explain reasons behind high credit risk based on risk management and related banking regulation implemented in Indonesia and Malaysia and its impact on bank performance such as NIM and loan productivity. Descriptive analysis was used to explain result of data analysis and information obtained from official websites of Bank Mandiri, Bank BRI, and Bank UOB Malaysia for the period 2021 – 2023. This study contributes to provide policy advice for Indonesia banking regulator to control credit risks as part of loan interest rate calculations in order to optimalize bank performance