The purpose of this research is to evaluate the data shown by Corporate Social Responsibility at shareea banks in Indonesia, which analyzed by ISR index. This research used a sampling method. The samples which are used for the purpose of this research are the purposive sampling taken from shareea banks at Indonesia which already registered on 2015 and 2016. The result of this research showed that Indonesia Muamalat Bank scored the highest at CSR at 86% and disclosed consistently, while Victoria Bank of Indonesia scored the lowest at 54%. The data also showed that there were four shareea banks which ranked as very informative, they were: Indonesia Muamalat Bank, Shareea Bank of Indonesia Nation, Mandiri Shareea Bank, and Central Asia Bank. There were also five shareea banks which simply ranked informative, they were: Mega Shareea Bank, Shareea Bank of Indonesia Citizen, Bukopin Shareea Bank, Shareea Bank of Banten of West Java and Panin Shareea Bank. Last, there were two banks which are evaluated as less informative namely Shareea Bank of Maybank Indonesia and Victoria Shareea Bank.Keywords: Corporate Social Responsibility, Shareea Banks, ISR index.
This study aims to test and analyze the influence of green intellectual capital and company size on business sustainability. The selection of samples was conducted by purposive sampling under the objectives of this study, namely mining companies registered in IDX from 2017-2020. The findings of this study show that green human capital and green structural capital have a significant effect on business sustainability, while green relational capital does not affect business sustainability. In addition, company size has a positive impact on business sustainability. By examining the factors that affect sustainability, this study paves the way for further investigation of this topic with a set of micro and macro variables. This research provides insight into the disclosure of green intellectual capital to business sustainability. The GIC research in Indonesia has been claimed that it has not been widely researched. Accordingly, this research seems to be preliminary. This research also considers the current context of the era of agility and hybrid cloud and the increasing competition in the advanced industry. The company is likely to try to find a strategy to maintain the sustainability of its business.
This research aims to know the influence of the dividend policy and funding decisions against the value of the company as well as an influence after the interaction of variable moderation that is the quality of the earnings. Types and sources of data obtained from the financial reports of the company property, real estate, and building construction 2016-2017 year published or to be published on the official website BEI ww.idx.co.id. Engineering data collection is done by the study of librarianship and documentation methods. Technique analysis on the research is conducting a classical assumption before multiple regression test was performed, and performed two model regression testing, i.e. the residual test and model test of interaction (MRA). Based on the results of the research, the author can provide a conclusion that funding decisions take effect against the value of the company, while the dividend policy has no effect against the value of the company. Results after the variable moderation that is giving interaction strengthen the relationship between the dependent variable independent variable.
Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Muhammadiyah Malang Jl. Raya Tlogomas No. 246 Malang 65144
A B S T R A C TThe purpose of this research is to prove that financial leverage, ROI, ROE, auditor reputation and underwriter reputation have an effect on underpricing during IPO. The type of this research is associative, the population of this study is a company that conducts initial public offering (IPO) in BEI year 2007BEI year -2012. Sampling was done using purposive sampling. Types of data used are qualitative and quantitative data. The results of this study indicate that the variables of financial leverage (DER), ROI, ROE, Reputation Auditor, and Reputation Underwriter simultaneously affect the level of underpricing of stocks as evidenced by the F-test results of 3.100 with a significance level smaller than 0, 05 which is 0,014. While the test results partially (Test T) shows that only the underwriter reputation only variables that have a significant effect on the level of underpricing the stock.
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