Sources of ESG data, standards and ratings: Making sense of them for investors and companies

Dallas, George; Lubrano, Mike

doi:10.4324/9781003307082-4

Cited by 4 publications

(4 citation statements)

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“…Hal ini terkait dengan tiga asumsi yang disampaikan oleh Eisenhardt (1989) bahwa pada dasarnya sifat umum manusia adalah self interest, bounded rationality dan risk averse, dan hal inilah yang terjadi pada para agent. Untuk mengurangi perbedaan kepentingan antara principal dan agent maka diperlukan mekanisme pengendalian guna mengarahkan kegiatan dan memastikan pencapaian tujuan perusahaan, yang disebut sebagai corporate governance (Dallas, 2004).…”

Section: Agency Theoryunclassified

Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Dengan Risiko Kredit Sebagai Pemoderasi

Priharta

Gani

Darto

et al. 2023

Owner

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The price that investors are prepared to pay for a business's stock is a good indicator of the firm's value, and hence the stock market price is a good indicator of the value of the company. The CGPI, ROA, NIM, and NPL are just a few examples of parameters that will be investigated in order to ascertain the degree to which they have an impact on PBV. In this line of investigation, we make use of the common effect model in conjunction with the panel data regression technique. The research sample is State-Owned Banks in Indonesia, specifically Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), Bank Tabungan Negara (BBTN) and Bank Mandiri (BMRI). The period from 2011 to 2020 will be examined by the research. According to the findings, CGPI, ROA, and NIM each have a considerable influence on PBV that is both positive and beneficial. It has been established that the variable NPL moderates by lowering the influence that CGPI has on PBV. On the other hand, it has not been demonstrated that the variables ROA and NIM moderate. This is because the NPL number, despite having increased, is still regarded to be within the tolerance limit, making it an acceptable risk despite the fact that it has increased.

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Section: Agency Theoryunclassified

Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Dengan Risiko Kredit Sebagai Pemoderasi

Priharta

Gani

Darto

et al. 2023

Owner

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“…Selain itu diperlukan juga kemampuan perusahaan dalam mengidentifikasi kan kativitas -aktivitas yang dapat mengarah pada kepentingan pribadi (Boediono, 2005). Corporate governance dijadikan sebagai suatu mekanisme yang diharapkan dapat mengendalikan tindakan pihak manajemen yang digunakan oleh para stakeholders serta kreditor (Dallas, 2004). Mekanisme pemantauan melalui direktur independen dan persiapan pengungkapan informasi tambahan (termasuk pelaporan keberlanjutan) perlu diadopsi oleh perusahaan sebagai salah satu langkah dalam upaya mengurangi agency cost antara pihak manajemen dengan pihak prinsipal.…”

Section: Tinjauan Pustakaunclassified

Pengaruh Corporate Environmental Performance dan Intellectual Capital terhadap Sustainability Reporting dengan Good Corporate Governance Sebagai Moderasi

Jawak,

Lubis

2023

Jurnal Maneksi

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The purpose of this study is to be able to react to that given by the company's environmental performance as well as intellectual capital to sustainability reporting with good corporate governance as moderation. The data used in this study comes from secondary data. Where the companies used in this study are companies that are categorized into the mining sector, other industries, consumer goods, infrastructure, utilities and transportation industries by the Indonesia Stock Exchange (IDX) during the 2017-2019 period. Sampling in this study using purposive sampling technique so that the number of companies used in this study were 42 companies. The data that has been collected is then tested using panel data regression analysis. The results obtained are based on data processing obtained by the company's environmental performance which has a significant positive effect on sustainability reporting, while intellectual capital does not have a significant positive effect on sustainability reporting. The research variables of good corporate governance do not moderate the influence of corporate environmental performance and intellectual capital on sustainability reporting.

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“…This is related to the three assumptions conveyed by Eisenhardt (1989) [8] that basically, human natures are selfinterest, bounded rationality and risk averse, and this is what happens to managers. To reduce the difference in interests between principals and managers, a control mechanism is required to direct activities and ensure the achievement of company goals, which is referred to as corporate governance (Dallas, 2004) [5] .…”

Section: Agency Theorymentioning

confidence: 99%

The effect of corporate governance and net interest margin on profitability and its implications on firm value

Priharta,

Gani,

et al. 2023

IJMRGE

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The purpose of this study is to examine the effect of corporate governance and net interest margin on profitability and its implications for firm value. The study was conducted at State Owned Enterprises (Badan Usaha Milik Negara - BUMN) Banks in Indonesia. There are four state-owned banks, namely Bank Negara Indonesia, Bank Rakyat Indonesia, Bank Tabungan Negara and Bank Mandiri, so that the sample is the entire population or a saturated sample. The observation period spanned ten years from 2011 to 2020. By applying panel data regression analysis, it was concluded that corporate governance and net interest margin had a positive and significant effect on profitability. The corporate governance, net interest margin and profitability had also a significant positive effect on firm value.

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Sources of ESG data, standards and ratings: Making sense of them for investors and companies

Cited by 4 publications

References 0 publications

Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Dengan Risiko Kredit Sebagai Pemoderasi

Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Dengan Risiko Kredit Sebagai Pemoderasi

Pengaruh Corporate Environmental Performance dan Intellectual Capital terhadap Sustainability Reporting dengan Good Corporate Governance Sebagai Moderasi

The effect of corporate governance and net interest margin on profitability and its implications on firm value

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