eJournal Unika Atma Jaya (Universitas Katolik Indonesia)
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ANALYZING THE IMPACT OF GREEN HUMAN RESOURCE PRACTICES ON EMPLOYEE GREEN BEHAVIOR: EXPLORING GREEN INNOVATION AS A MEDIATING FACTOR
No full textThis study aims to examine the impact of green human resources management practices such as green recruitment and selection, green performance management and appraisal, green training and development, and green reward and compensation on the green innovation and behavior of employees. In this research, covariance-based structural equation modeling (SEM) was utilized, and the moderated multiple regression analysis methods were employed to test the hypotheses, using SPSS version 25 for data processing. A sample of 110 respondents was used for this study. The analysis method employed was moderated multiple regression analysis. Questionnaires were used as the research instrument to measure green human resource management, green lifestyle, perceived organizational support, and employee performance. The findings of this study suggest that green HRM has a significant impact on employee performance
PENGARUH INTELLECTUAL CAPITAL DAN CREATIVE ACCOUNTING DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI: Studi Empiris pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
No full textThis study aims to empirically prove the effect of Intellectual Capital and Creative Accounting on firm value with Good Corporate Governance (GCG) as moderation. The research method used is quantitative method with the research population using infrastructure sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. The data analysis technique uses multiple linear regression analysis with data processing through Eviews12 software. The results of this study reveal that intellectual capital affects firm value, creative accounting affects firm value, intellectual capital and creative accounting together affect firm value, Good Corporate Governance (GCG) cannot moderate the effect of intellectual capital on firm value, and Good Corporate Governance (GCG) can moderate the effect of creative accounting on firm value
THE EFFECT OF PROFITABILITY, EXCHANGE RATES AND INTEREST RATES ON STOCK PRICES
No full textThe coal sector is the main producer in Indonesia, which is the largest exporter in Asia and Europe. The coal sub-sector has high prospects because most of the energy sources for power plants use coal as an energy source. Indonesia has abundant potential resources, especially mining which plays an important role in driving the country's economy. This creates jobs, guarantees the country's energy security and increases the country's foreign exchange earnings. This research was conducted to examine the effect of Profitability (Return On Equity), Exchange Rates and Interest Rates in the coal sub-sector companies on the IDX. There are 20 populations of coal mining companies listed on the IDX. The sample of this research is 8 companies' financial reports obtained by using purposive sampling method. The analytical method used is panel data regression analysis with Eviews 12 tools.The results showed that Return On Equity has a positive effect on stock prices, while the exchange rate and interest rates have no effect on stock prices. Simultaneously Return On Equity, Exchange Rates and Interest Rates have a joint effect on Stock Prices
FACTORS AND CHALLENGES OF CLOUD ERP ADOPTION WITH TOE APPROACH IN MSMEs: A LITERATURE REVIEW
No full textBusiness competition is an inevitable dynamic in the corporate world. Cloud ERP is a form of technology that can encourage companies to manage data efficiently, including MSMEs that face technical difficulties and limited resources, both HR and finance. This study aims to examine what factors need to be considered in adopting Cloud ERP, especially in MSMEs. The research method uses systematic literature review analysis and articles obtained through Watase Uake, Publish or Perish, Science Direct, IEEE, Scopus, Taylor and Francis, Google Scholar, ProQuest by producing as many as 33 scopus articles in accordance with the research topic. The results show that the most influential factor in adopting Cloud ERP is the technology factor because it is at the core of using Cloud ERP technology. The second factor is an organizational factor that helps MSMEs evaluate internal readiness to adopt Cloud ERP changes. And the last factor is the environmental factor MSMEs can anticipate the impact of external environmental changes that can affect the adoption process of Cloud ERP technology. In addition to the adoption factor of Cloud ERP, there are challenges that need to be faced by MSMEs, especially related to costs because they involve initial investment and operational costs
ANALYSIS OF THE EFFECT OF DIVIDEND ANNOUNCEMENTS AND EX DIVIDENDS ON STOCK PRICES BEFORE AND DURING THE PANDEMIC IN INDONESIA IN 2018 – 2021
No full textThe many different views on the influence of dividend announcements and ex-dividend dates on share prices are still being debated. Apart from that, the Covid-19 pandemic that has occurred over the past few years has also affected the Indonesian economy, including the stock market. Therefore, this research was conducted to analyze the influence of dividend announcements and ex-dividend dates on stock prices, as well as the influence of investor response on share prices when dividends are distributed before and during the pandemic. The population of this research are companies registered on the IDX and distributing dividends during 2018 - 2021. The sampling technique used was purposive sampling and produced 181 observation data. Data was processed using SPSS software with descriptive analysis and hypothesis testing. The results obtained are that dividend announcements and the pandemic have a positive effect on stock prices, while the ex-dividend date does not have an effect on stock prices
MENGUNGKAP MOTIF TANGGUNGJAWAB SOSIAL dan LINGKUNGAN: Studi Kasus Perusahaan Pengembang Properti
No full textCorporate Social Responsibility Program become tools for companies to show their commitment in responding stakeholder requirement. This study aims to explore more on motive and how company undertaken their CSR and record the program on their accounting report. This study employs a qualitative approach which take one property developer company, PT MiHome as a case study. The data collection is taken from interviews with respondents from internal PT MiHome and external stakeholder of MIHOME. This study also relies on some document analysis which gathered from notes, documents and reports regarding CSR program from internal company. This study shows social mission and commitment to response stakeholder interest have less concern from management. The company tend to maintain their profitability and generating sales as corporate economic responsibility through CSR program
ANALYSIS ON THE EFFECT OF OWNERSHIP STRUCTURE AND LIQUIDITY ON THE DISCLOSURE OF SUSTAINABILITY REPORT
No full textThe purpose of this study is to analyze and test the influence of ownership structure, measured by managerial ownership and foreign ownership, and liquidity on the disclosure of sustainability reporting, this study was conducted on non-financial companies listed on the Indonesia Stock Exchange for the period 2020-2021. The purposive sampling method was used as a sampling technique with 52 selected companies from all non-financial companies listed on the Indonesia Stock Exchange in 2020-2021. The data is processed by linear regression analysis with the Eviews 12 program. The results of this study show that liquidity has a positively significant effect on the disclosure of sustainability reports because by having an adequate level of liquidity, companies can allocate resources more adequately to create complete and comprehensive sustainability reports. While managerial and foreign ownership has no effect whatsoever on the disclosure of sustainability reports
PENGARUH GREEN ACCOUNTING DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
No full textThe increasingly competitive era of globalization encourages companies to increase their competitiveness through IPOs. Company value is part of investors considerations when making an investment and can be influenced by various things. This research aims to understand the influence of green accounting and expanding corporate social responsibility on company value with good corporate governance as a moderating variable. The population is manufacturing companies on the IDX in 2020-2022 with a total of 227 companies. The sampling technique was purposive sampling 35 were obtained with 104 samples. The analysis method is linear regression analysis and moderated regression analysis. Based on the results of data analysis and hypothesis testing, it can be concluded that the green accounting variable an effect on company value and the green accounting variable moderated by good corporate governance an effect on company value. Corporate social responsibility disclosure has no effect on company value and the corporate social responsibility disclosure variable moderated by good corporate governance has no effect on company value
DAMPAK FINANCIAL DISTRESS, LEVERAGE DAN MANAJEMEN LABA TERHADAP OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI FAKTOR PEMODERASI
No full textPenelitian dilakukan untuk menguji pengaruh variabel financial distress, leverage dan manajemen laba terhadap diterbitkannya opini Going Concern, dengan ukuran perusahaan sebagai variabel pemoderasi. Pemilihan sampel dilakukan dengan metode purposive random sampling pada perusahaan go-public di industri manufaktur BEI periode 2016-2020 dan diolah dengan menggunakan uji regresi logistik. Hasil penelitian menunjukkan bahwa variabel financial distress dan leverage berpengaruh signifikan terhadap opini audit going concern, sementara variabel manajemen laba tidak berpengaruh signifikan terhadap opini audit going concern. Selain itu, hasil uji menunjukkan bahwa ukuran perusahaan mampu memoderasi pengaruh financial distress dan leverage terhadap opini audit going concern. Adapun ukuran perusahaan tidak mampu memoderasi pengaruh variabel manajemen laba terhadap opini audit going concern. Kontribusi dari penelitian ini memberikan bukti terkait faktor-faktor independen yang dapat mempengaruhi auditor untuk menerbitkan opini audit going concern. Keterbatasan penelitian adalah terbatasnya jumlah sampel yang hanya meliputi 53 perusahaan dengan 5 tahun jendela penelitian
EFFECT OF CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE ON FIRM VALUE
No full textThis research aims to determine the effect of Good Corporate Governance, Profitability, Liquidity and Leverage on Company Value. The sample for this research consists of 44 companies in the financial sector of the banking industry listed on the Indonesia Stock Exchange (BEI) with an observation period in 2019-2022. The data used is secondary data sourced from annual reports. The multiple linear regression method was used in data processing and the research results showed that reverse GCG had a positive and insignificant effect on Company Value, while Profitability, Liquidity and Leverage had a positive and significant effect on Company Value in Banking Industry Financial Companies listed on the BEI in 2019-2022