The main purpose of the entity is to increase the value of the entity itself. The increase in the value of the entity is of course also directly proportional to the increase in the performance of an entity. One of the values of a company can be seen from its financial performance. The goal of this research is to find out the effect of leverage, corporate social responsibility (CSR), capital structure, and intellectual capital on financial performance of companies. The sample consisted of 67 respondents which are listed in the Kompas 100 Index for the period 2017 -2019. In this research, purposive sampling was used to select the sample. To analyze the data, researchers were using multiple linear regression analysis. The results show that intellectual capital and leverage both affect company's financial performance. On the other hand, capital structure and CSR have no effect on company's financial performance.
This research investigated whether real earnings management and corporate governance affect the firm's credit rating in Indonesia. Specifically, investigation on whether real earning management components, represented by AbnCFO, AbnDisExp and AbnPROD, together with corporate governance components, which are represented by board size, independent board and audit committee affect the firm's credit rating. This research used several corporate governance mechanisms developed by Bursa Efek Indonesia and credit rating classification developed by PEFINDO. Multiple regression model is selected to test this research problem. This research found that AbnCFO and board size affected the firm's credit rating, while AbnPROD, independent board and audit committee did not affect credit rating.
Environmental disclosure is the disclosure of information related to the environment in the company's annual report and sustainability report. Research related to environmental disclosure is developing quite rapidly, but still produces various findings. This study aims to determine and examine the effect of company size, profitability, political costs, type of industry and environmental performance on environmental disclosure. The population in this study are non-financial public companies listed on the Indonesia Stock Exchange (IDX) and registered as PROPER participants for 2017-2021. The sampling method in this study used a purposive sampling technique. The unit of analysis is the annual report, corporate sustainability report and list of PROPER participants for 2017-2021, totaling 177 population. The data analysis method used is multiple linear regression analysis. The test results show that profitability and environmental performance have a positive effect on environmental disclosure. However, company size, political costs and type of industry have no effect on environmental disclosure.
This study aims to determine the influence of corporate social responsibility (CSR) which had been focusing proxy components to the environment, energy, health and safety, labor, product, public health and the financial performance using the variable return on equity (ROE). The sample was taken by 10 banking companies which listed on the Stock Exchange in the year 2007 to 2012 revealing the CSR in the annual report. The sampling method technique used purposive sampling. The model used in this research is multiple linear regressions.The results showing the influence of CSR simultaneously was measured by components of the environment, energy, health and safety, labor, product, public health and the return on equity (ROE) relating to F counted as equal to 6.522 with a significance level of 0.000 and the environment variable partially that did not affect the ROE as a significance level of 0.881> 0.05, thus energy variables did not significantly ROE due to the significance 0.980> 0.05. The other variables concerning to the health and safety of workers significant influence with ROE due to the significance of 0.002 < 0.05. In addition, the other variables of labor has not significant ROE due to the significance 0.683> 0.05, variable product does not influence significant the ROE because of the significance 0.490> 0.05, variable community involvement did not influence significantly the ROE is due to the significance 0.234> 0.05 and a common variable influence significantly the ROE for significance 0.002 <0.05.
This study aims to determine and test the factors that influence financial distress. The factors in this study are liquidity, profitability, activity, and sales growth. Financial distress is measured using the Springate method. Liquidity is measured using the formula Current Ratio (CR), Return On Assets (ROA) is used to measure profitability, Total Asset Turnover (TAT) is used to measure activity and Sales Growth is measured by sales per year. The population in this study was 73 property, real estate, and building construction companies listed on the Indonesia Stock Exchange in the 2013-2017 period. Based on purposive sampling technique, 18 company samples were obtained that met the criteria for five years of observation with a total of 90 observational data. Data analysis techniques in this study used logistic regression analysis. The results showed that liquidity, profitability, and activities had a significant effect on financial distress, while sales growth had no effect on financial distress in property, real estate, and building construction companies listed on the Indonesia Stock Exchange in the 2013-2017 period.
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