This study aims to analyze the empirical evidence about the effect of environmental performance on firm value mediated by firm reputation in emerging countries. The sample of this study is the mining industry sectors listed on the Indonesia Stock Exchange from 2015 to 2018. The data is analyzed using partial least squares based structural equation modeling with WarpPLS 6.0 software. The results show that environmental performance has a positive and significant effect on firm reputation. In contrast to the expectation, environmental performance has a negative and significant effect on firm value. Firm reputation further becomes a significant mediator in the relationship between environmental performance and firm value. These findings recommend for future studies to expand the objects and extend the observation period.
This study aims to examine the effect of gender, locus of control, love of money, and economic status on students’ ethical perception. This study uses primary data obtained from the distribution of questionnaires to the students of accounting programs at higher education in Semarang - Indonesia. Purposive sampling is used to select 104 respondents to participate in the study. Data is analyzed using multiple linear regression with applying for IBM SPSS 21 program. The results reveal that gender and internal locus of control have a positive effect on students' ethical perception. Love of money further has a negative effect on students' ethical perception. In contrast to the expectation, economic status has no effect on students' ethical perception.
Abstract This study aims to analyze earnings management in Islamic banking financial statements (studies on Indonesian Islamic Commercial Banks 2015-2017).in this study the data used is secondary data and uses the 2015-2017financial report at annualreport. The sampling method in this study was purposive sampling with a total of 13 Indonesian Islamic Commercial Banks. The data analysis method used is the discretionary accrual approach, descriptive statistical analysis, multiple regression analysis. The test results that have been carried out during the observation period are in the indexed Islamic Commercial Banks to practice earnings management in the financial statements. This is evidenced by the results of the discretionary accrual (DA) for three years which are negative and positive, discretionary accrual (DA) which has been analyzed has an average below zero,in other words the average DA value is negative, this means Indonesian Islamic Commercial Banks In 2015-2017, earnings magement was carried out by reducing the profit rate. Keywords: earnings management and discretionary accrual. Abstrak Penelitian ini bertujuan untuk mengalisis manajemen laba pada laporan keuangan perbankan syariah (studi pada Bank Umum Syariah IndonesiaTahun 2015-2017). Dalam penelitian ini data yang digunakan adalah data sekunder dan menggunakan laporan keuangan periode 2015-2017 di annualreport. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling. Dengan jumlah sebanyak 13 Bank Umum Syariah Indonesia. Metode analisis data yang digunakan adalah pendekatan discretionary accrual, analisis deskriptif statistik, analisis regresi berganda. Hasil pengujian yang telah dilakukan selama periode pengamatan yaitu pada Bank Umum Syariah terindekasi melakukan praktik manajemen laba dalam laporan keuangan. Hal ini dibuktikan dengan hasil Discretionary Accrual (DA) selama tiga tahun yang bernilai negatif dan positif, Discretionary Accrual (DA) yang telah dianalisis memmiliki rata-rata di bawah angka nol, dengan kata lain nilai DA rata-rata bernilai negatif, hal ini berarti Bank Umum Syariah Indonesia Pada tahun 2015-2017 melakukan manajemen laba dengan cara menurunkan angka laba. Kata Kunci: manajemen laba dan discretionary accrual.
Pandemi Covid-19 yang melanda seluruh dunia berimbas ke berbagai ranah kehidupan masyarakat. Efek Covid-19 juga dirasakan oleh para santri Pesantren Darussalam Sumenep. Di masa pandemi ini, para santri dihadapkan pada pilihan kembali ke rumah atas desakan ekonomi, atau tetap bertahan di pesantren. Santri yang bertahan di pesantren perlu mematuhi protokol kesehatan yaitu mencuci tangan, memakai masker dan menjaga jarak. Hal ini menyebabkan kebutuhan sabun dalam lingkungan pesantren meningkat. Maka pelatihan pembuatan sabun dilakukan dengan tujuan sebagai upaya pemberdayaan masyarakat untuk mendukung pencegahan Pandemi Covid-19 dalam lingkup pesantren, namun tetap memiliki nilai ekonomi di saat yang bersamaan. Adanya Pembatasan Sosial Berskala Besar (PSBB) di daerah-daerah di Indonesia tidak membuat pelatihan pembuatan sabun terhenti karena teknologi tepat guna digunakan sebagai alternatif pelatihan pembuatan sabun. Pelatihan secara sinkronus dengan menggunakan platform Zoom, video demonstrasi pembuatan sabun yang terakses melalui media daring seperti YouTube, serta pendampingan kontinu oleh koordinator lapangan menjadi alternatif pelatihan di masa pandemi ini. Kurang stabilnya akses jaringan internet menjadi tantangan yang ditindaklanjuti melalui forum diskusi (chat) menggunakan WhatsApp. Proses evaluasi menggunakan Focus Group Discussion (FGD) dan Google Form menjadi sarana melihat indikator keberhasilan. Hasil pengabdian masyarakat ini ada dua, yaitu: 1) tertransfernya pengetahuan pembuatan sabun melalui teknologi tepat guna, 2) terbentuknya komunitas santri yang mampu memproduksi sabun. Walaupun produksi sabun masih bersifat untuk konsumsi internal pesantren, namun santri Pesantren Darussalam diharapkan mampu membangun jaringan penjualan sabun sebagai upaya peningkatan ekonomi mereka. Pemberdayaan masyarakat ini juga diharapkan dapat membentuk komunitas santri yang mampu mendukung pemerintah dalam upaya mencegah Covid-19.
This study aims to analyze the empirical evidence about the effect of environmental performance on firm value mediated by firm reputation. The sample of this study is the mining industry sectors listed on the Indonesia Stock Exchange from 2015 to 2018. The data is analyzed using partial least squares based structural equation modeling (PLS-SEM) with WarpPLS 6.0 software. The results show that environmental performance has a positive and significant effect on firm reputation. In contrast to the expectation, environmental performance has a negative and significant effect on firm value. Firm reputation further becomes a significant mediator in the relationship between environmental performance and firm value. These findings recommend for future studies to expand the objects and extend the observation period.
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