PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia Periode 2016-2020)

Maesaroh, Maesaroh; Hanifah, Imam Abu; Ismawati, Iis

doi:10.32670/fairvalue.v5i2.2057

Cited by 18 publications

(31 citation statements)

References 5 publications

(7 reference statements)

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“…The job market signaling paper explains signal theory using an illustration of the job market, namely the signals given by prospective workers can differentiate them from other workers by sending information about the quality of their abilities such as the quality of education (Spence, 1973). This theory is the basis of the theory that connects the impact of financial performance with company value (Mariani & Suryani, 2018).…”

Section: Signaling Theorymentioning

confidence: 99%

Increasing Company Value Through Internal and External Factors of the Company with Dividend Policy as a Moderating Variable

Akustika,

Wikartika

2023

IJBA

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This study aims to test whether company value can be influenced by institutional ownership, leverage, tax avoidance and using dividend policy as a moderating variable in LQ45 index companies for the 2019-2022 period. Based on purposive sampling there are 18 companies to be tested. Data testing uses the moderation regression test (MRA) method with SPSS. The results showed that there was a partial positive significant effect on institutional ownership also leverage on company value. While tax avoidance is significantly negative on company value. dividend policy can moderate the effect of institutional ownership and leverage on firm value, but is incapable of moderating the effect of tax avoidance on firm value.

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Section: Signaling Theorymentioning

confidence: 99%

Increasing Company Value Through Internal and External Factors of the Company with Dividend Policy as a Moderating Variable

Akustika,

Wikartika

2023

IJBA

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“…Teori sinyal membuktikan bahwa adanya ketidaksamaan informasi yang diterima oleh perusahaan dan pihak yang membutuhkan informasi. Karena hal itu itu perusahaan perlu menyajikan informasi dan membuat laporan keuangan yang di publikasikan kepada para pihak yang mempunyai kepentingan (Mariani, 2018).…”

Section: Teori Sinyalunclassified

Pengaruh Rasio Keuangan Terhadap Perubahan Laba Pada Perusahaan Manufaktur

Indriyani

Setyowati

2023

jimpa

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Penelitian ini dilakukan untuk mengetahui apakah current ratio, debt to equity ratio, net profit margin, dantotal asset turnover berpengaruh terhadap perubahan laba. Populasi dalam penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia 2017-2021 yang dipilih menggunakan metode purposive sampling sehingga didapatkan 130 sampel perusahaan. Teknik analisis data menggunakan teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel currentratio dan debt to equity ratio berpengaruh terhadap perubahan laba barang konsumsi. Sedangkan variabel net profit margin dan total asset turnover tidak berpengaruh terhadap perubahan laba.

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“…Pengungkapan kinerja lingkungan, pada laporan tahunan atau laporan keuangan mempunyai tujuan agar dapat mencerminkan tingkat accountability, responsibility dan transparancy yang dilaksanakan korporasi terhadap para shareholders dan atau stakeholders [6]. Dimana diharapkan komunikasi dapat terjalin dengan lebih efektif sehingga perusahaan dapat menampilkan integrasi kewajiban lingkungan sosialnya dalam setiap kegiatan operasi bisnisnya [7].…”

Section: Pendahuluanunclassified

Pengaruh Kinerja Lingkungan terhadap Kinerja Keuangan pada Perusahaan Manufaktur

Putri

2022

ekobistek

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Corporate responsibility for three aspects, namely financial, social and environmental, is important in order to survive and grow in a sustainable manner. The environmental aspect is currently a concern considering its broad impact and related to the sustainability of the earth. In fact, there are still many companies that ignore environmental aspects in pursuit of financial aspects so that their environmental performance is still low, including in manufacturing companies whose activities cause a lot of environmental impacts. Corporate responsibility for the environment can be seen from the allocation of costs for environmental activities and the resulting environmental performance, which will ultimately affect its financial performance. This study aims to determine the effect of environmental performance on financial performance in manufacturing companies in the basic and chemical industrial sectors on the Indonesian stock exchange in 2016-2020. The type of data used in this study is quantitative data sourced from the company's financial statements. Source of data in this research is secondary data. The population in this study are manufacturing companies in the industrial sector which are listed on the Indonesia Stock Exchange in the period 2016 to 2020 with a total of 195 companies. The sampling technique used purposive sampling technique according to predetermined criteria. Based on predetermined criteria, a sample of 12 companies was obtained. The analytical method used in this study uses a logistic regression analysis test. The results of the study show that partially Environmental Performance has a significant effect on Financial Performance (ROA)

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PENGARUH KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang terdaftar di Bursa Efek Indonesia Periode 2016-2020)

Cited by 18 publications

References 5 publications

Increasing Company Value Through Internal and External Factors of the Company with Dividend Policy as a Moderating Variable

Increasing Company Value Through Internal and External Factors of the Company with Dividend Policy as a Moderating Variable

Pengaruh Rasio Keuangan Terhadap Perubahan Laba Pada Perusahaan Manufaktur

Pengaruh Kinerja Lingkungan terhadap Kinerja Keuangan pada Perusahaan Manufaktur

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