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Kontribusi Green Investment dan Good Corporate Governance Terhadap Pengungkapan Emisi Karbon
Get PDFThe purpose of this research to determine the relationship between green investment and good corporate governance to carbon emissions disclosure. GCG as proxied by independent commissioners, audit committee, board of directors, managerial ownership, and institutional ownership. The study encompasses 82 raw products sector companies that are listed on the Indonesia Stock Exchange (BEI) between 2019 and 2022. The purposive sampling approach was used to pick 60 samples for the sample. WarpPLS 8.0 software was used to test the partial least square (PLS) study investigation. The findings of the study demonstrate that green investments has no contribute on the disclosure of carbon emissions. In the interim, GCG helps with the disclosure of carbon emissions.Based on these findings, companies are expected to continue to increase the transparency of information regarding environmental disclosures, especially regarding carbon emission disclosures.Tujuan dari penelitian ini adalah untuk mengetahui bagaimana green investment dan good corporate governance berkontribusi terhadap pengungkapan emisi karbon. Komisaris independen, komite audit, dewan direksi, kepemilikan manajerial, dan kepemilikan institusional digunakan untuk menggambarkan GCG. Populasi terdiri dari 82 perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019-2022, dan sampelnya terdiri dari 60 sampel yang sudah diseleksi melalui metode purposive sampling. Analisis penelitian ini menggunakan Partial Least Square (PLS) dan diuji dengan software WarpPLS 8.0. Hasil penelitian menunjukkan bahwa green investment tidak memiliki kontribusi atas pengungkapan emisi karbon. Sedangkan, GCG berkontribusi atas pengungkapan emisi karbon. Berdasarkan temuan ini, perusahaan diharapkan dapat terus meningkatkan transparansi informasi tentang pengungkapan lingkungan, terutama tentang pengungkapan emisi karbon.
Kata kunci: Pengungkapan Emisi Karbon, Green Investment, Good Corporate Governanc
Efek Kecerdasan Emosional, Perilaku Belajar dan Penggunaan Media Sosial terhadap Prestasi Belajar Mahasiswa
Get PDFThe purpose of this study is to identify and analyze the influence of emotional intelligence, learning behavior, and social media use on student learning achievement. This study uses a quantitative approach with a survey design. The population in this study is 177 S1 students of the Nobel Institute of Technology and Business Indonesia In determining the number of research samples to be used as respondents in this study, it was determined using the Slovin formula, a total of 64 research samples were obtained with the sampling technique used was accidental sampling. The data analysis technique uses multiple linear regression analysis. The results of the study found that emotional intelligence had a positive and significant effect on student learning achievement, learning behavior had a positive and significant effect on student learning achievement and the use of social media had a positive and significant effect on student learning achievement
Analisis Kinerja Keuangan Menggunakan Du Pont System Pada PT. Wilmar Cahaya Indonesia Tbk.
No full textThis study aims to determine the financial performance of PT. Wilmar Cahaya Indonesia Tbk in 2018-2023. This study uses a qualitative analysis method using secondary data sources with library research data collection techniques, data analysis techniques using the Du Pont system consisting of the net profit margin ratio, total asset turnover, equity multiplier, return on assets, and return on equity. The results of the study show that the financial performance of PT. Wilmar Cahaya Indonesia Tbk for the 2018-2023 period is not good. This is due to the low Return On Equity (ROE) compared to industry standards. The main underlying factor is net profit that is not comparable to the company\u27s sales and total assets (low Net Profit Margin (NPM) and Return On Asset (ROA).Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada PT. Wilmar Cahaya Indonesia Tbk tahun 2018-2023. Penelitian ini menggunakan metode analisis kualitatif dengan menggunakan sumber data sekunder dengan teknik pengumpulan data studi pustaka (library research), teknik analisis data menggunakan du pont system yang terdiri dari rasio net profit margin, total asset turnover, equity multiplier, return on asset, dan return on equity. Hasil penelitian menunjukkan kinerja keuangan PT. Wilmar Cahaya Indonesia Tbk selama periode 2018-2023 kurang baik. Hal ini disebabkan oleh Return On Equity (ROE) yang rendah dibandingkan standar industri. Faktor utama yang mendasarinya adalah laba bersih yang tidak sebanding dengan penjualan dan total aset perusahaan (Net Profit Margin (NPM) dan Return On Asset (ROA) yang rendah)
Pengaruh Strategi Operasi dan Penerapan Akuntansi Manajemen Lingkungan terhadap Inovasi Produk
Get PDFThis study aims to determine the Influence of Operation Strategy and the Application of Environmental Management Accounting on Product Innovation in Food & Beverage Companies Listed on the Indonesia Stock Exchange (IDX). Data collection uses secondary data obtained from the financial statements of food and beverage companies for the 2020-2023 period. The test results of the data have been tested using the data analysis method using logistic regression techniques. The results show that partially the operation strategy has an effect on product innovation while environmental management accounting has no effect on product innovation.This study aims to determine the Effect of Operations Strategy and Implementation of Environmental Management Accounting on Product Innovation in Food & Beverage Companies Listed on the Indonesia Stock Exchange (IDX). Data collection using secondary data obtained from the financial statements of food and beverage companies for the period 2020 - 2023. The test results of the data have been tested using the data analysis method using logistic regression techniques. The results showed that partially the operating strategy had an effect on product innovation while environmental management accounting had no effect on product innovation
Determinan Pembiayaan Murabahah di BPRS Niaga Madani kota Makassar Periode 2023
No full textMurabahah financing is one of the most dominant financing in the scope of Islamic banks in Indonesia. Murabahah financing dominates because financing provides a high level of trust for its customers. Because the acquisition price and profit are mutually agreed upon with the bank. In addition, the bank also feels favored. The dominance of Murabaha financing compared to profit-sharing financing such as Mudaraba and Partnership is clear for researchers to look for factors that influence Murabahah financing. This type of research is quantitative which is associative, In this case the author uses a quantitative method and the type of data in this study is secondary data in the form of time-series. The population used is a financial report based on quarters at BPRS Madani for the period 2017-2023 where the total is 27 financial reports for 1 year. The sample selection uses a saturated sample where all the population is used as a sample, which will later be processed using statistical analysis tools to get answers to the proposed hypothesis.Research results Based on the data test that has been carried out with a significance level of 5% or 0.05, it can be concluded that Non-performing financing has a positive and significant effect on Murabahah financing at BPRS Niaga Madani. Rotation on assets and financing to deposit ratio have a positive and insignificant effect on Murabahah financing of financing banks at BPRS Niaga Madani in the 2023 period.Conclusion Based on the results of the analysis and discussion that have been presented in the previous section, it can be concluded that non-performing financing has a significant positive effect on Murabahah financing at Bank Pembiayaan Rakyat Syariah Niaga Madani. This finding explains that the increasing non-performing finance of BPRS Niaga Madani will also increase the level of financing provided by BPRS Niaga Madani, this shows that the public increasingly trusts BPRS Niaga Madani so that what is the obligation of the community is still fulfilled even though some customers are hampered in returning financing. Rotation on assets and financing to deposit ratio have a positive and insignificant effect on Murabahah financing. that bank management is able to manage the assets owned by the company, so that the income generated experiences a better increasePembiayaan murabahah merupakan salah satu pembiayaan di lingkup bank syariah yang paling dominan di Indonesia. Pembiayaan murabahah mendominasi karena pembiayaan memberikan tingkat kepercayaan yang tinggi bagi nasabahnya. Karena harga perolehan dan keuntungan disepakati bersama dengan bank. Selain itu, bank juga merasa disukai. Dominasi pembiayaan Murabaha dibandingkan dengan pembiayaan bagi hasil seperti Mudaraba dan Kemitraan menjadi jelas bagi para peneliti untuk mencari faktor yang mempengaruhi pembiayaan Murabahah. Jenis penelitian ini termasuk kuantitatif yang bersifat asosiatif, Dalam hal ini penulis memakai metode kuantitatif dan Jenis data dalam penelitian ini adalah data sekunder dalam bentuk time-series. Populasi yang dipakai yaitu suatu laporan keuangan berdasarkan triwulan pada BPRS Madani periode 2017-2023 dimana total menjadi 27 laporan keuangan selama 1 tahun. Pemilihan sampel memakai sampel jenuh dimana semua yang menjadi populasi dijadikan sampel, yang nantinya akan diolah menggunakan alat analisis statistik untuk mendapatkan jawaban atas hipotesis yang diajukan.
Hasil penelitian Berdasarkan uji data yang telah dilakukan dengan tingkat signifikansi sebesar 5% atau 0,05 dapat disimpulkan bahwa Non-performing financing berpengaruh positif dan signifikan terhadap pembiayaan Murabahah di BPRS Niaga Madani. Roturn On Assets dan financing to deposit ratio berpengaruh positif dan tidak signifikan terhadap pembiayaan Murabahah Bank Pembiayaan di BPRS Niaga Madani pada periode 2023.
Kesimpulan Berdasarkan hasil analisis dan pembahasan yang telah dipaparkan pada bagian sebelumnya, dapat disimpulkan bahwa Non-performing financing berpengaruh positif signifikan terhadap pembiayaan Murabahah di Bank Pembiayaan Rakyat Syariah Niaga Madani. Temuan ini Menjelaskan Semakin meningkatnya non performing finance BPRS Niaga Madani maka akan semakin meningkat juga tingkat pembiayaan yang diberikan oleh BPRS Niaga Madani, hal ini menun jukkan bahwa masyarakat semakin percaya pada BPRS Niaga Madani sehingga apa yang menjadi kewajiban masyarakat tetap dipenuhi meskipun beberapa nasabah terhambat dalam pengembalian pembiayaan. Roturn On Assets dan financing to deposit ratio berpengaruh positif tidak signifikan terhadap pembiayaan Murabahah. bahwa manajemen bank mampu dalam mengelola aktiva yang dimiliki oleh perusahaan, sehingga pendapatan yang dihasilkan mengalami peningkatan yang lebih bai
Peran Inklusi Keuangan dalam Mengatasi Ketimpangan Pendapatan di Indonesia
Get PDFThis study aimed to analyze the impact of financial inclusion and other macroeconomic variables on income inequality across 33 provinces in Indonesia from 2020 to 2023. The analytical methods employed included descriptive analysis and panel data regression. The results of the descriptive analysis indicated that income inequality in Indonesia fell within the moderate category, while financial inclusion showed a year-on-year increase, although it remained at a medium level of inclusiveness. At a significance level of 5%, the regression results revealed that financial inclusion had a negative but insignificant effect on income inequality. The macroeconomic variables that significantly influenced income inequality were inflation, which had a positive effect, and the real Provincial Minimum Wage (UMP), which had a negative effect, while economic growth had a positive but insignificant impactThis study aimed to analyze the impact of financial inclusion and other macroeconomic variables on income inequality across 33 provinces in Indonesia from 2020 to 2023. The analytical methods employed included descriptive analysis and panel data regression. The results of the descriptive analysis indicated that income inequality in Indonesia fell within the moderate category, while financial inclusion showed a year-on-year increase, although it remained at a medium level of inclusiveness. At a significance level of 5%, the regression results revealed that financial inclusion had a negative but insignificant effect on income inequality. The macroeconomic variables that significantly influenced income inequality were inflation, which had a positive effect, and the real Provincial Minimum Wage (UMP), which had a negative effect, while economic growth had a positive but insignificant impac
Analisis Pengaruh Inflasi, Tingkat Pendidikan, Angkatan Kerja, dan Upah Minum Terhadap Ketimpangan Distribusi Pendapatan di Provinsi Jawa Timur
No full textThe objective of this study is to examine how income distribution inequality in East Java is influenced by factors such as inflation, education level, labor force participation, and minimum wage. use SPSS 25 program for multiple regression analysis. Primary data utilized here comes from the Central Bureau of Statistics (BPS) and spans the years 2010–2022. This study found that income distribution inequality in East Java Province is affected by inflation, education level, labor force participation, and minimum wage all at once. Income distribution inequality in East Java Province is partially affected by inflation, which has a positive but insignificant effect. The effect of education level is negative and significant, while the effect of labor force is negative and insignificant. The effect of minimum wage is positive and significant.Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, tingkat pendidikan, angkatan kerja, dan upah minimum terhadap ketimpangan distribusi pendapatan di Jawa Timur dengan menggunakan metode analisis regresi berganda dengan bantuan software SPSS versi 25. Jenis data yang digunakan adalah data sekunder yang diperoleh dari Badan Pusat Statistik (BPS) Tahun 2009 sampai dengan tahun 2021. Hasil penelitian ini menunjukkan bahwa secara simultan variabel Inflasi, Tingkat Pendidikan, Angkatan Kerja, dan Upah Minimum berpengaruh terhadap Ketimpangan Distribusi Pendapatan di Provinsi Jawa Timur. Dan secara parsial inflasi berpengaruh positif dan tidak signifikan terhadap ketimpangan distribusi pendapatan, tingkat pendidikan berpengaruh negatif dan signifikan terhadap ketimpangan distribusi pendapatan, sedangkan angkatan kerja berpengaruh negatif dan tidak signifikan terhadap ketimpangan distribusi pendapatan, dan upah minimum berpengaruh positif dan signifikan. pengaruhnya terhadap ketimpangan distribusi pendapatan di Provinsi Jawa Timur
The Effect of Profitability and Net Working Capital on Cash Holding Moderated by Firm Size
No full textThis study aims to test and prove empirically whether profitability and net working capital partially affect cash holding and whether firm size as a moderating variable is able to moderate the relationship between profitability and net working capital on cash holding. This research utilizes secondary data sourced of financial reports consumer non-cyclical sector companies that are listed on the Indonesia Stock Exchange from 2020 to 2022. Sampling is conducted through purposive sampling, where samples are chosen according on the predetermined criteria. According to the predetermined criteria, 50 companies were selected with 3 years of observation are obtained, resulting in a total of 150 samples for this study. In this research, the analytical methods employed are multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 29 as the statistical tool. The results of this study indicate that partially, profitability and net working capital affects cash holding. Additionally, the interaction test results indicate that firm size strengthens the relationship between profitability and cash holding, as well as the relationship between net working capital and cash holding
Peranan Manajemen Risiko dan Kecukupan Permodalan terhadap Kinerja Keuangan Perbankan Umum Konvensional Tbk Tahun 2018-2022
No full textThis research aims to examine the influence of Risk Management and Capital Adequacy on the Financial Performance of Conventional General Banking listed on the Indonesia Stock Exchange in the 2018-2022 period. There were 24 samples of banking companies taken using the Purposive Sampling method with criteria determined by researchers to support this research. This research uses quantitative methods with secondary data from annual reports of banking companies obtained from the websites of the Indonesian Stock Exchange, Financial Services Authority, and Conventional General Banking companies included in this research sample. This research uses Multiple Regression Analysis with the SPSS version 25 application. Independent variables include Risk Management (measured by NPL, NIM, LDR, BOPO) and Capital Adequacy (measured by CAR). The dependent variable is Financial Performance (measured by ROA). Data was collected using the Literature Study and Documentation method to make data collection easier. The research results show that NPL and BOPO have a negative effect, NIM has a positive effect, and LDR and CAR have no effect on RO
Determinan Agresivitas Pajak: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022
Get PDFThis research aims to test and analyze the influence of corporate social responsibility (CSR), capital intensity, and profitability on tax aggressiveness. This research uses quantitative methods with secondary data in the form of company annual reports. The population in this study were 99 mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used a purposive sampling method and 15 companies were obtained as research samples with an observation period of 5 years, resulting in 75 analysis units. Technical data analysis uses structural equation models with WarpPLS 7.0 software. The research results show that capital intensity and profitability have an effect on tax aggressiveness, while CSR has no effect on tax aggressiveness in mining companiesThis research aims to test and analyze the influence of corporate social responsibility (CSR), capital intensity, and profitability on tax aggressiveness. This research uses quantitative methods with secondary data in the form of company annual reports. The population in this study were 99 mining companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used a purposive sampling method and 15 companies were obtained as research samples with an observation period of 5 years, resulting in 75 analysis units. Technical data analysis uses structural equation models with WarpPLS 7.0 software. The research results show that capital intensity and profitability have an effect on tax aggressiveness, while CSR has no effect on tax aggressiveness in mining companies