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Journal articles on the topic 'COMPANY'S ANNUAL REPORT'

Author: Grafiati

Published: 11 September 2023

Last updated: 19 July 2025

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1

Rahman, Annisaa, and Rayna Kartika. "Keterbacaan Informasi Naratif Laporan Tahunan dan Cash Holdings." Jurnal Ilmiah Akuntansi 6, no. 1 (2021): 163. http://dx.doi.org/10.23887/jia.v6i1.29886.

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This research aims to test and analyze the effect of readability narrative information of the annual report on cash holdings. The readability is measured by the Gunning Fog Index, while cash holdings are measured by the ratio of cash to total assets. The study was conducted in the period 2015 to 2017. The population of this study is all non financial sector companies listed on the Indonesia Stock Exchange. Sampling techniques used purposive sampling and selected 712 firm-year. Data analysis uses multiple linear regressions. The results show that the readability of the company's annual report a

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Ningsih, Yulia Istia. "FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN TAHUNAN PADAPERUSAHAAN PERDAGANGAN PERIODE 2012-2014 DI BURSA EFEK INDONESIA." EKONOMIS : Journal of Economics and Business 2, no. 1 (2018): 101. http://dx.doi.org/10.33087/ekonomis.v2i1.35.

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This research aims to know the factors that affect the completeness of the disclosure in the annual report on trading company registered in BEI 2012-2014 year. The selection of the sample using a purposive sampling. Based on the criteria of the 45 companies that become the population, retrieved 15 companies that are being sampled in this study. The independent variable in this study is the liquidity, leverage, net profit margin, the company's size and age of the company. While the dependent variable is represented by the level of disclosure of information in the annual report with the awarding

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Hidayat, Muhammad, Jasmine Afifah, and Catur Fatchu Ukriyawati. "ANALISIS PENGUNGKAPAN SUSTANINABILITY REPORT BERDASARKAN GRI INDEKS PADA PT.INDOFOOD CBP SUKSES MAKMUR DAN PT. UNILEVER INDONESIA." Measurement Jurnal Akuntansi 16, no. 2 (2022): 238–49. http://dx.doi.org/10.33373/mja.v16i2.4754.

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AbstractThis research was conducted to find out how the application of sustainability reports in the company's annual reports and make a comparison of how the level of application is in two large companies listed on the Indonesia Stock Exchange in the consumer goods industry sector in 2021. The object of this research is PT. Indofood CBP Sukses Makmur and PT. Unilever Indonesia, with the variable in this study is the level of compliance in disclosing the sustainability report The data used in this study was secondary data in the form of company annual reports taken directly from the company's

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Masril, Masril, Jefriyanto Jefriyanto, and Yusridawati Yusridawati. "Faktor-faktor yang Mempengaruhi Kebijakan Hutang." Jurnal Ilmiah Akuntansi Kesatuan 9, no. 3 (2021): 545–52. http://dx.doi.org/10.37641/jiakes.v9i3.901.

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This study aims to analyze the effect of company growth, asset structure, and liquidity on the company's debt policy. The population in this study are all food and beverage companies that are consistently listed on the IDX during the period 2017 – 2019. The sample was selected by purposive sampling with a total of 18 companies. This study uses secondary data in the form of annual financial report data and company annual reports for 3 years (2017-2019). The analysis technique used is descriptive statistical analysis and multiple regression analysis. The results of the study show that liquidity

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Dewi, Luh Gde Kusuma, Kadek Agus Putra Widiasa, and Ni Luh Putu Sandrya Dewi. "The Effect Of Foreign Exchange Rate Changes On Indonesia's Import-Export Values." JUSTBEST Journal of Sustainable Business and Management 5, no. 1 (2025): 25–33. https://doi.org/10.52432/justbest.5.1.25-33.

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The annual report must be submitted on time and audited by a public accountant to ensure the correctness of the company's annual report according to the company's actual performance. A late annual report will have an impact on delays in the company's annual announcement. The longer the time required, the longer the audit delay. The research aims to examine the influence of firm size, profitability, solvency, company age, and KAP size on audit delay in consumer goods companies listed on the Indonesia Stock Exchange in 2020–2022. The population of this research is consumer goods companies listed

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Buchheim, Regine, and Kati Beiersdorf. "New Developments in Management Reporting – The Modernisation of the Annual Report." German Law Journal 6, no. 5 (2005): 861–68. http://dx.doi.org/10.1017/s2071832200013997.

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In Germany, the management report that comments on the company's business and financial position as well as its future prospects has long ago been introduced to the Handelsgesetzbuch (HGB – German Commercial Law). Ever since the European Court of Justice [ECJ] has clarified that GmbH & Co. KGs are classified as companies with limited liabilities under the 4th and 7th Directive, annual reports have to be published by an even wider range of companies.

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Kaysha Malinda Sugiarto and Naufal Zaki Rizdiansyah. "Assessment of PT Siloam International Hospitals Tbk's Financial Performance from a Liquidity and Solvency Perspective 2021-2023." Sustainable Business Accounting and Management Review 6, no. 4 (2024): 1–8. https://doi.org/10.61656/sbamr.v6i4.250.

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This research aims to measure the financial performance of PT Siloam International Hospitals Tbk in 2021 - 2023. Quantitative methods were chosen as the research methodology in this research. Secondary data used in this research is in the form of the company's annual financial report for 2021 - 2023. Analysis of the annual financial report in this research is seen from the solvency ratio and liquidity ratio in order to measure the company's financial performance, especially the company's ability to pay long-term and short-term liabilities. The annual financial report data used was obtained fro

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Utami, Annisa Nurma, and Hendra Setiawan. "The Influence of Corporate Social Responbility And Good Corporate Governance Mechanism on The Environmental Disclosure of Food And Beverage Industry Sector Companies Listed on The Indonesia Stock Exchange In 2019-2021." International Journal of Progressive Sciences and Technologies 41, no. 1 (2023): 01. http://dx.doi.org/10.52155/ijpsat.v41.1.5579.

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Environmental Disclosure is a clear evidence of a corporate social responsibility. Which has the aim of providing information on environmental disclosures made by the company to provide the company's annual report. This study aims to determine the influence of corporate social responsibility, good corporate governance mechanisms on environmental disclosure partially or simultaneously. The research method is descriptive quantitative with a scale of corporate social responsibility, stakeholders, reporting, transparency, risk management and internal control, the accuracy of the company's annual r

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Octaviani, Monicha, and Iman Harymawan. "Corporate Secretary Professional Expertise and Annual Report Readability." Journal of Accounting and Strategic Finance 5, no. 2 (2022): 233–51. http://dx.doi.org/10.33005/jasf.v5i2.250.

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This paper aims to examines the relationship between professional corporate secretary expertise and annual report readability of 1,476 observations from all companies listed in the Indonesia Stock Exchange from 2014-2018 using OLS Regression with STATA 15.0. The findings obtained from this research are the legal expertise possessed by the corporate secretary will make the company's financial statements easier to understand. Meanwhile, the accounting expertise of the corporate secretary has no significant effect on the annual report readability. However, the annual report readability of firms w

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Fadhillah, Nurul, and Rahmat Febrianto. "THE RELATIONSHIP OF COMPANY LIFE CYCLE TO FINANCIAL STATEMENT COMPARABILITY MODERATED BY INFORMATION ASYMMETRY." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 19, no. 2 (2024): 191–210. http://dx.doi.org/10.25105/jipak.v19i2.20113.

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This research aims to examine the relationship between the company life cycle and the comparability of financial reports which is moderated by information asymmetry. The sample consist of non-financial companies listed on the Indonesia Stock Exchange for the 2016-2022 period. The data were obtained from the company’s annual reports and from Thomsonreuters. The total number of companies sampled are 219 companies. The results showed that companies in the introduction, growth, and mature stages, had a higher level of financial report comparability, while companies in the decline and shake-out sta

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Wahyuni, Nur, Zul Kahfi, Abdul Karim, and Syamsuri Rahim. "Disclosure of sustainability reports of financial performance of textile and garment manufacturing companies on the Indonesia stock exchange." International Journal of Management and Sustainability 14, no. 2 (2025): 464–80. https://doi.org/10.18488/11.v14i2.4198.

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This study aims to analyze the relationship between sustainability report disclosure and financial performance in textile and garment manufacturing companies on the Indonesia Stock Exchange (IDX). A quantitative approach with multiple regression analysis techniques is used. The data used comes from the annual reports of textile and garment companies during 2018–2023. Sustainability report disclosure is measured using the Global Reporting Initiative (GRI) index while the dependent variable is financial performance measured through return on assets (ROA), return on equity (ROE), and net profit m

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Junaidi, Riky Rizki, and Agus Maulana. "Corporate Social Responsibility (CSR) on Company Value: The Moderating Role of Earnings Management." Journal of Applied Accounting and Taxation 10, no. 1 (2025): 39–49. https://doi.org/10.30871/jaat.v10i1.8649.

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This study aims to analyze the effect of corporate social responsibility on firm value by considering earnings management as a moderator based on ethical theory. The research method used was content analysis of the company's annual reports to measure corporate social responsibility. Earnings management was measured using the modified Jones model, and firm value was measured by Tobin's Q. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange in the period 2020-2022. Data was collected from the company's annual report and the company's website, while finan

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Anisa Kusumawardani, Yunita Fitria -, Mega Norsita, and Sitti Rahma Sudirman. "The Relevance of Determining A CSR Program Based On SDGS: Management Perspective." Social Science and Humanities Journal 8, no. 11 (2024): 5758–72. http://dx.doi.org/10.18535/sshj.v8i11.1439.

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Sustainability Development Goals (SDGs) are very important for companies in achieving their goals. This research aims to determine management's perspective in integrating the SDGs concept which is reflected in the preparation of the company's CSR program. This research uses a qualitative method through case study approach. This research found that PT KIE carried out several program priorities for sustainability based on material aspects. There is alignment of CSR programs with sustainability goals and there are some that are not included in the Sustainability report. Furthermore, there are two

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Setiawan, Temy, Nicholas Jonathan, and Kurniawati Kurniawati. "INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019)." Media Riset Akuntansi, Auditing & Informasi 22, no. 2 (2022): 285–300. http://dx.doi.org/10.25105/mraai.v22i2.12491.

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Disclosure of corporate social responsibility (CSR) is increasing in urgency because demands for legitimacy are increasing. Companies can disclose their CSR through annual reports or sustainability reports. This study aims to provide information on how many companies have disclosed CSR in their sustainability reports, the average extent of disclosure in annual reports and sustainability reports, which indicators are predominantly disclosed and which disclosures are limited. This research is a descriptive qualitative study using secondary data taken from the website company's official in the fo

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Marcella Trianita Abur, Rosaria Rudeng, Feby Galih Saputra, and Mohammad Ramadhan Priatmojo. "Analisis Perbandingan Rasio Likuiditas, Rasio Aktivitas, Rasio Solvabilitas Dan Rasio Probabilitas Untuk Menilai Kinerja Perusahaan Manufactur." GEMILANG: Jurnal Manajemen dan Akuntansi 4, no. 2 (2023): 13–32. http://dx.doi.org/10.56910/gemilang.v4i2.1171.

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This research aims to determine the level of company development so that financial performance can then be assessed. The company's financial performance is the achievement achieved from achieving the company's goals. Likewise, manufacturing companies want to know developments that occur each period. So that in the end the company is able to produce policies that have a positive impact, achieve its goals, and grow good prospects for the company's future. Through financial report analysis, the company's financial performance can be interpreted. This research is qualitative research with a descri

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Pratiwi, Devica, Ilham Ilham, Della Verati, Santia Veronika, and Sharon Gabriella. "Companies in Indonesia Towards the Implementation of Integrated Reporting." Journal of Accounting and Finance Management 3, no. 6 (2023): 334–46. http://dx.doi.org/10.38035/jafm.v3i6.179.

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Reports that not only disclose financial information, but also non-financial information that describes the company's overall activities present integrated information are known as integrated reporting. This research was conducted to find out whether companies in Indonesia are ready to switch to integrated reporting. The objects are the annual report and sustainability report of 16 companies from LQ45 listed on the IDX from 2017 to 2019. Data analysis techniques use content analysis based on the International <IR> Framework guidelines which focus on content elements. The results of the d

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Utariyani, Ni Putu Ayu, and I. Gede Ary Wirajaya. "Intensitas Pengungkapan Sustainability Report pada Kinerja Keuangan." E-Jurnal Akuntansi 33, no. 1 (2023): 17. http://dx.doi.org/10.24843/eja.2023.v33.i01.p02.

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This study aims to determine the effect of the intensity of disclosure of sustainability report dimensions of economic, environmental and social on the company's financial performance. The research was conducted at the Indonesia Stock Exchange (IDX) with the 2017-2019 research period. The research population is all companies listed on the Indonesia Stock Exchange in 2017-2019 which published sustainability reports and annual reports as many as 53 companies. The number of samples used in the study were 24 companies with 72 observational samples. Data analysis technique used multiple linear regr

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Wulan, Diajeng Fitri. "Market Reaction Analysis of The Performance from The Winners of Asia Sustainability Reporting Rating Award Companies in 2019 – 2021." Equity: Jurnal Ekonomi 10, no. 2 (2022): 67–79. http://dx.doi.org/10.33019/equity.v10i2.102.

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Social economic and responsible business is believed to provide opportunities to build competitive advantage, increase market share, and open new markets. This assumption shows that financial and non-financial performance influence the market reaction. The company's non-financial performance can be realized through CSR disclosures disseminated to the public in a sustainability report. On the other hand, the company's financial performance can be seen through the proxies of financial ratios of profitability, liquidity, leverage, and activities as measured using data from the annual report. This

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Wahyuli Purwasih, Utari, and Herlina Helmy. "Analisis Penggambaran Gender Dalam Laporan Tahunan Pada Perusahaan Sektor Perkebunan Di Indonesia Tahun 2016-2018." JURNAL EKSPLORASI AKUNTANSI 2, no. 3 (2020): 3286–300. http://dx.doi.org/10.24036/jea.v2i3.282.

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This study proposes to provide analysis and understanding of gender representation in the annual report of plantation companies in Indonesia. The objects of this research are PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology. This research uses descriptive qualitative with secondary data types obtained from the Annual Report of PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology. Data collection is done by collecting techniques with photographs of people in the company's annual report. The analy

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Larasari, Novia, and Sany Dwita. "Analisis Representasi Gender Dalam Laporan Tahunan Perusahaan BUMN Sektor Jasa Di Indonesia Tahun 2016-2018." JURNAL EKSPLORASI AKUNTANSI 2, no. 4 (2020): 3671–87. http://dx.doi.org/10.24036/jea.v2i4.312.

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This study aims to provide an analysis and understanding of gender representation in the annual report of BUMN service sector companies in Indonesia. The object of this research is PT Adhi Karya Tbk, PT Garuda Indonesia Tbk, PT Gas Negara Tbk, PT Pembangunan Perumahan Tbk, PT Telekomunikasi Indonesia Tbk. This study uses a qualitative descriptive approach with secondary data types obtained from the Annual Report of Service Sector BUMN Companies in Indonesia. Data collection was carried out by using documentation techniques by collecting human photos in the company's annual report. The analytic

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Leonita, Eka Denistia, and Ni Nyoman Alit Triani. "Determinan audit report lag pada seluruh perusahaan terdaftar di BEI tahun 2020." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. 12 (2022): 5552–63. http://dx.doi.org/10.32670/fairvalue.v4i12.2049.

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This study aim to obtain empirical evidence regarding the factors that can affect the delay in submitting audited financial reports (audit report lag) for all companies that listed on Bursa Efek Indonesia in 2020. This study used a quantitative method. The type of data used is secondary data from the company's financial statements and annual reports. The sample in this study was taken from data from all companies in various sectors listed on the IDX. The data analysis technique in this study used multiple linear regression test. The results of this study stated that the variables of liquidity,

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Vina Puspitawati, Lihan Rini Puspo Wijaya, and Irawan Irawan. "Pengaruh Corporate Social Responsibility, Capital Intensity dan Profitabilitas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2019 – 2022." Jurnal Riset Akuntansi 3, no. 2 (2025): 37–51. https://doi.org/10.54066/jura-itb.v3i2.3165.

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This research uses quantitativee methods involving a sample of 34 manufacturing companies listed on the IDX in 2019-2022. Manufacturing companies listed on the IDX in 2019-2022. The data taken is secondary data related to manufacturing company reports for the 2019-2022 period. Data collection uses the documentation method by collecting company financial reports and also the company's annual report. Data analysis using multiple linear regression. The results showed that Corporate Social Responsibility affects tax avoidance, Capital Intensity affects tax avoidance, and Profitability proxied by t

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Mohd Razali, Mohd Waliuddin, Tracia S. Sim, Damien Lee Iung Yau Lung Yau, Fatin Nur Hidayah Taib Khan, and Shazali Shaharuddin. "CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND COST OF EQUITY EVIDENCE FROM PUBLIC LISTED COMPANIES IN MALAYSIA." UNIMAS Review of Accounting and Finance 7, no. 1 (2023): 110–26. http://dx.doi.org/10.33736/uraf.6387.2023.

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Corporate social responsibility (CSR) has been rolled out in recent years as it has become vital owing to the massive growth of financial institutions, mutual funds, online resources, and other publications. CSR disclosure could reduce the cost of equity. The study's main objective is to investigate the CSR disclosure by companies listed in Malaysia towards the cost of equity. This study is based on three hundred four (304) samples of Malaysian listed companies from 2013 to 2014. The data of the samples were mainly collected from annual reports, except for financial data which were collected f

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Kepramareni, Putu, Sagung Oka Pradnyawati, and Anak Agung Adde Leony Devi. "The Factors Affecting Indonesian Banking Companies' Audit Report Lag." Jurnal Ekonomi dan Bisnis Jagaditha 12, no. 1 (2025): 134–42. https://doi.org/10.22225/jj.12.1.2025.134-142.

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The main objective of this article is to identify the occurrence of audit report lag by examining several financial ratios, auditors and firm size. All research data were obtained by accessing the annual reports of banking companies in the capital market. Data were collected, processed and analyzed with the help of software using logistic regression tests. Based on the tests carried out, it can be explained that audit report lag can be minimized by increasing or improving the company's profitability, where the test shows a negative influence between profitability and audit report lag. For solv

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Heriansyah, Kurnia, and Safila Faradiza. "THE EFFECT OF GOOD CORPORATE GOVERNANCE, PROFITABILITY, AND COMPANY ACTIVITIES ON THE DISCLOSURE OF SUSTAINABILITY REPORT." Jurnal Multidisiplin Sahombu 2, no. 2 (2023): 48–57. http://dx.doi.org/10.58471/jms.v2i2.1350.

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This study aims to find out and provide empirical evidence of the effect of good corporate governance which is proxied by the independent board of commissioners and audit committees, profitability and company activities on sustainability report disclosure in LQ45 Non-Financial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 This research is a quantitative study with a total sample of 8 companies. The selected companies used a purposive sampling technique based on predetermined criteria. The data used is secondary data in the form of annual reports and sustainability reports

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Azizah, Fajriatul, and Muhammad Al Amin. "PENGARUH KONEKSI POLITIK TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Pertambangan yang terdaftar di BEI tahun 2014-2018)." INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 4, no. 1 (2020): 1–17. http://dx.doi.org/10.36766/ijag.v4i1.38.

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The company's financial condition can be described by the company's performance which is analyzed by various financial analysis measurement tools. The financial analysis is used to evaluate the company's financial condition as reflected by the company's performance in a period. The purpose of this study is to analyze the effect of political connections on company performance, especially in mining companies. Tobin's q is used as an indicator to measure company performance. This research use data from annual report of mining sector companies listed on the Stock Exchange Indonesia in 2014-2018, w

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Sunaryo, Deni, Abdul Fatah, and Abdul Malik. "Pengaruh Tekanan Keuangan Dan Kapitalisasi Pasar Terhadap Nilai Pasar Perusahaan Transportasi Di Indonesia." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 1 (2022): 130–40. http://dx.doi.org/10.54259/akua.v1i1.139.

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Objective This study aims to determine the Effect of Financial Pressure and Market Capitalization on the Market Value of Companies in the transportation. The population used in this study is the transportation sub-sector companies listed on the Indonesia Stock Exchange (BEI) from 2013 to 2018. The sampling technique used was purposive sampling method and obtained 10 companies. The data collected is secondary data with the documentation method through www. .idx.com is the company's annual report. The analytical tool used to test hypotheses is SPSS23. The results of this study are (1) Financial

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Raulinajtys-Grzybek, Monika, Mariusz Karwowski, and Gertruda Świderska. "Integrated report as a source of information about the company's approach to risk management." Zeszyty Teoretyczne Rachunkowości 2018, no. 98 (154) (2018): 203–24. http://dx.doi.org/10.5604/01.3001.0012.1554.

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The article presents the assessment of the integrated report as a tool for reporting on company risk mana- gement and answers the question whether and how this form of reporting has affected the scope of infor- mation on risk management. The article is an attempt at a comprehensive approach to assessing disclosu- res about risk management. The assessment was made by comparing the information content of annual reports, with particular emphasis on management commentaries and integrated reports. The text analysis method and the Delphi method were used. The research sample included annual reports

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Azizah, Fajriatul’, and Muhammad Al Amin. "PENGARUH KONEKSI POLITIK TERHADAP KINERJA PERUSAHAAN." Indonesian Journal of Accounting and Governance 4, no. 1 (2020): 1–17. https://doi.org/10.36766/ta16sf09.

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The company's financial condition can be described by the company's performance which is analyzedby various financial analysis measurement tools. The financial analysis is used to evaluate thecompany's financial condition as reflected by the company's performance in a period. The purpose ofthis study is to analyze the effect of political connections on company performance, especially inmining companies. Tobin's q is used as an indicator to measure company performance. This researchuse data from annual report of mining sector companies listed on the Stock Exchange Indonesia in2014-2018, which t

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Et. al., Anissa Rizkia Saepudin,. "Analysis Of Factors Influencing The Sustainability Report Disclosure (Case Study Of Mining-Sector-Companies-Listed-In-Indonesia-Stock Exchange From 2015 To 2019)." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 11 (2021): 1204–17. http://dx.doi.org/10.17762/turcomat.v12i11.6019.

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This study aims to analyze factors of the sustainability report disclosure. The independent variables were Board Commissioners Size, Proportion of Independent Commissioner, Managerial Capital Ownership, Firm Size, and Profitability. The dependent variable is the Sustainability Report. The population in this study was the mining sector listed in Indonesia Stock Exchange in the period 2015 - 2019. Based on the purposive sampling method, 6 companies published sustainability reports consistently. This study analyzes the company's annual reports and sustainability reports. The analysis techniques f

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Gusniadi, Revi Ilham, Rita Friyani, and Fredy Olimsar. "The Effect of Disclosure on Sustainability Reporting, Company Size, Profitability and Leverage on The Value of Companies Included in The LQ45 Index For 2020-2022." Indonesian Journal of Economic & Management Sciences 1, no. 6 (2024): 853–70. http://dx.doi.org/10.55927/ijems.v1i6.7068.

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This study aims to empirically prove the influence of sustainability report disclosure, company size, profitability and leverage on company value. This research is quantitative research using secondary data obtained from the company's annual report and the company's sustainability reporting report. The population in this study are companies that are members of the LQ45 index from 2020-2022. The number of samples used in this research was 51 data. The data analysis technique used is multiple linear regression analysis with the software used for data processing is SPSS version 25. Based on the r

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Nafishah, Fauziyah. "PENGARUH STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP RETURN SAHAM PADA PERUSAHAAN RITEL DI INDONESIA." EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 8, no. 1 (2020): 19–30. http://dx.doi.org/10.37676/ekombis.v8i1.928.

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Fauziyah Nafishah; This study aims to determine the effect of managerial ownership, and leverage on stock returns in retail companies in Indonesia.The research method used in this study is a quantitative method, the independent variable used in this study consists of managerial ownership structure and leverage while the dependent variable is stock returns. The population in this study are retail companies listed on the Indonesia Stock Exchange (IDX) listed on the Indonesia Stock Exchange 2013-2017 period. Sample selection through purposive sampling method. There are 7 (seven) companies that ha

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Wulan Agistiani, Putri, and Vina Citra Mulyandani. "Pengaruh Profitabilitas dan Leverage Terhadap Audit Report Lag Pada Perusahaan Property & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022." Indonesian Accounting Literacy Journal 4, no. 3 (2024): 193–203. https://doi.org/10.35313/ialj.v4i3.6061.

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Audit report lag occurs when a company is late in submitting audited financial reports, which is the time required to complete the audited financial statements. Such delays can indicate problems with a company's financial statements, impacting decision-making for company owners and investors. This study aims to determine how profitability and leverage affect audit report lag. The sample comprises property & real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. Using purposive sampling, 68 companies were selected as samples. The study employs quantitative met

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Perbiyanti, Virda. "The Effect of Profitability, Company Size, and Good Corporate Governance Sustainability Reports on Disclosure." Scientia 2, no. 1 (2023): 127–36. http://dx.doi.org/10.51773/sssh.v2i1.142.

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This paper describes a company's performance information as well as non-financial information which consists of information on the company's social and environmental activities that support the company can develop continuously or contribute positively to the negative impacts of environmental hazards or only focus on increasing profits for managers. and its investors.. Because basically the Sustainability report is intended to establish communication from the company to stakeholders such as stakeholders or even non-governmental organizations. All parties are expected to get a clear and transpar

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Rakhmayani, Alfita, Maya Aresteria, and Rufi' Ayu Setyoningrum. "Korelasi Pengendalian Internal terhadap Opini Audit dan Kinerja Keuangan Perusahaan." Journal of Trends Economics and Accounting Research 4, no. 1 (2023): 224–29. http://dx.doi.org/10.47065/jtear.v4i1.907.

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Internal control is a mechanism used by the company to achieve its goals. This study examines the relationship between internal control as proxied by the level of disclosure on audit opinion and the company's financial performance. The data is taken from the annual reports of companies that are members of IDX80 in 2020. The test is carried out by correlation using SPSS 25.0. The test results show that the correlation coefficient of internal control with audit opinion is 0.109, while the correlation coefficient with financial performance is 078. The test results show that there is no significan

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Prasetya, Maleachi Eka, and Fanny Septina. "Economic, Environmental, and Social Performance of SRIKEHATI’s Listed Companies. Does It Affect the Company's Profit?" Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis 7, no. 1 (2023): 160–67. http://dx.doi.org/10.31294/eco.v7i1.12938.

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A good company is a company that is concerned with the economic aspects that benefit the company and prioritizes environmental and social aspects. This study aims to determine how much influence the sustainability report has on the company's financial performance in 2018-2021. This study uses a quantitative approach method. The population in this study is a company that has been registered in the Stock Index SRI-KEHATI because this company has implemented sustainable accounting on the company's financial statements. The sample used in this study is the SRI-KEHATI’s indexed companies which has

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Halimah, Siti Nur, and Rahmawati Rahmawati. "The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (2019): 1. http://dx.doi.org/10.33455/ijcar.v1i1.77.

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Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were t

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Halimah, Siti Nur, and Rahmawati Rahmawati. "The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (2019): 1. http://dx.doi.org/10.33455/ijcar.v1i1.87.

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Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were t

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Yang, Elisa, Pearlren Wijaya, Aurellia Sarikho, Thevania Gladystella, and Maya Sabirina Panggabean. "Pengaruh Likuiditas, Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Saham Publik terhadap Pengungkapan Laporan Tahunan Pada Perusahaan Property dan Real Estate yang Terdaftar Pada Bursa Efek Indonesia Tahun 2016-2019." Ekonomis: Journal of Economics and Business 5, no. 2 (2021): 500. http://dx.doi.org/10.33087/ekonomis.v5i2.359.

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This research aims to determine the Effect of Liquidity, Profitability, Company Size, and Public Share Ownership on Disclosure of Annual Reports on Property and Real Estate Companies Listed on the Indonesia Stock Exchange. The data used is sourced from the annual financial statements on the Indonesia Stock Exchange in 2016-2019. And there has been a selection based on the criteria that have been determined. The population used in the study was 50 companies and the sample used amounted to 21 companies. The technique in selecting a sample is to use the Purposive Sampling technique. The study use

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Rizki, Muhammad Azuli, Efa Yonnedi, and Vima Tista Putriana. "Analisis Penerapan Akuntansi Zakat pada Bank Umum Syariah di Indonesia Periode Tahun 2018 – 2020." Jurnal Ilmiah Universitas Batanghari Jambi 23, no. 2 (2023): 2352. http://dx.doi.org/10.33087/jiubj.v23i2.3565.

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The company's zakat is a part of the company's annual report instrument. This study aims to determine the accounts that are components of the mandatory zakat and the company's zakat calculation methods. The subject of this research is aimed at 14 Islamic commercial banks in Indonesia by collecting annual report data on each Islamic commercial bank. The content analysis method is used to determine the accounts that are components of the object subject to corporate zakat in each Islamic commercial bank. 8 methods of calculating corporate zakat are the basis for analyzing potential zakat data con

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Almira Mahsa Zulaika and Desy Mariani. "Pengaruh Komite Audit, Biaya Lingkungan, Modal Intelektual, Likuiditas, dan Pertumbuhan Perusahaan terhadap Kinerja Keuangan Perusahaan." Jurnal Mutiara Ilmu Akuntansi 2, no. 3 (2024): 292–313. http://dx.doi.org/10.55606/jumia.v2i3.3256.

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This study aims to determine the effect of audit committees, environmental costs, intellectual capital, liquidity and company growth on company financial performance in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period totaling 126 companies. The data used in this study were obtained from financial report data and annual reports. The population in this study were food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and 160 sample data were obtained from 32 compan

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Sugmaprathama, Rangga, and Rahmiati Rahmiati. "PENGARUH CARBON EMISSIONS DISCLOSURE TERHADAP EARNING QUALITY DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2016-2018)." Balance: Media Informasi Akuntansi dan Keuangan 13, no. 2 (2023): 97–108. http://dx.doi.org/10.52300/blnc.v13i2.8488.

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The purpose of this study was to determine the effect of Carbon Emissions Disclosure on Earning Quality with Institutional Ownership as a moderating variable. Study of manufacturing companies listed on the IDX 2016-2018. This research uses quantitative research using purposive sampling as data analysis. This study uses secondary data in the form of time series, namely the company's annual report data on the IDX as well as the company's carbon emission disclosures on the company website which includes CED, EQ and KI, 2016-2018. The number of manufacturing companies sampled in this study were 18

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Novianri, Valentina Rani, Susi Sarumpaet, and Usep Syaipudin. "Corporate Social Responsibility and Intellectual Capital and Their Influence on Annual Report Readability: A Literature Review." International Journal of Asian Business and Management 2, no. 6 (2023): 901–12. http://dx.doi.org/10.55927/ijabm.v2i6.7230.

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This research aims to determine the relationship between Corporate Social Responsibility (CSR) performance, Intellectual Capital, and the readability of annual reports as a key communication tool between companies and stakeholders. This research uses a qualitative literature review approach by analyzing several previous studies related to this topic. The results of the analysis show that companies that are actively involved in CSR practices and have strong Intellectual Capital tend to present annual reports with a higher level of readability. This optimal readability has a positive impact on t

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Suciani, Tri Yeni, and Supanji Setyawan. "ANALYSIS OF CASH FLOW STATEMENT TO ASSESS THE COMPANY'S FINANCIAL PERFORMANCE AT PT ASTRA INTERNATIONAL TBK." CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE 1, no. 4 (2022): 1–12. http://dx.doi.org/10.55047/cashflow.v1i4.223.

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Companies must keep track of their financial health and performance in order to meet their objectives. Financial statements are used to examine a company's financial performance. Analyzing cash flow figures can be used to evaluate a company's financial performance. This is a descriptive study that employs quantitative approaches. The data used is secondary data from PT Astra International Tbk's annual report in the form of cash flow reports. Cash flow ratio analysis was utilized as an analytical approach. The operating cash flow ratio, capital expenditure ratio, cash coverage ratio to current

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Kusumawati, Nugrahini, Efi Tajuroh Afiah, and Putri Yuliyanti. "PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Ilmiah Ekonomi, Manajemen dan Syariah 2, no. 2 (2023): 137–43. http://dx.doi.org/10.55883/jiemas.v2i2.17.

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The company's financial performance declined due to one of the reasons for the slowdown in household consumption. In the first quarter of 2019, consumption growth was 5.01% on an annual basis. Consumption slowed slightly from the fourth quarter of 2018 which reached 5.08%. This study aims to analyze the influence of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the company's financial performance. The measurement of corporate social responsibility is based on the Global Reporting Initiative (GRI) disclosure index as seen from the company's annual report. The meth

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Susanti, Susanti, Dini Widyawati, and Ulfah Setia Iswara. "THE EFFECT OF PROFITABILITY AND FIRM SIZE ON CAPITAL STRUCTURE." Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) 2, no. 2 (2023): 140–51. http://dx.doi.org/10.24034/jiaku.v2i2.5883.

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This study aims to examine the effect of profitability and firm size on the company's capital structure. This research was conducted on 209 observation listed on the Indonesia Stock Exchange. This research is classified as a quantitative research. The research data used is in the form of information on financial report data and annual reports of manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 to 2021. The data analysis technique uses multiple linear regression analysis. In assessing the company's capital structure using the Debt to Equity Ratio, profitability

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Ikhyanuddin, Ikhyanuddin. "PENGARUH UKURAN PERUSAHAAN, ANAK PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP AUDIT DELAY STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR ANEKA INDUSTRI DAN INDUSTRI BARANG KONSUMSI." Jurnal Ilmiah Al-Tsarwah 4, no. 1 (2021): 55–71. http://dx.doi.org/10.30863/al-tsarwah.v4i1.1614.

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ABSTRACTThis research was conducted to examine the effect of company size, subsidiaries, leverage and profitability on audit delay. Audit delay experienced by the company can harm various parties related to the company and cause a decline in the company's image in the eyes of investors. Audit delay is the time span for completion of the annual financial statement audit, measured based on the number of days it takes to obtain an independent auditor's report on the company's annual financial statement audit, from the date of the company's financial statement to the date stated in the independent

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Ramadhina, Putri Alika. "THE EFFECT OF TRANSFER PRICING, SALES GROWTH, AND INVENTORY INTENSITY ON TAX AVOIDANCE IN FOOD AND BEVERAGE COMPANIES." Research Trend in Technology and Management 1, no. 3 (2023): 143–53. http://dx.doi.org/10.56442/rttm.v1i3.23.

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This study approaches quantitative methods to determine the effect of transfer pricing, sales growth, and inventory intensity on tax avoidance. The research uses secondary data from the company's annual report. The annual report can be accessed on the company's official website, www.idx.co.id and www.idnfinancials.com. The study population consisted of 38 food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2018 and 2021. The sampling used Purposive sampling method with a total sample of 72 company data obtained during 2018-2021. In this test, there are outlier data

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Oktalia, Putri, and Herlina Helmy. "Analisis Representasi Gender Dalam Laporan Tahunan Bank Pembangunan Daerah Di Indonesia." JURNAL EKSPLORASI AKUNTANSI 2, no. 3 (2020): 3236–54. http://dx.doi.org/10.24036/jea.v2i3.279.

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This study aims to provide analysis and understanding of gender representation in the annual report of the Regional Development Bank (BPD) in Indonesia. The objects of this research are PT Bank Aceh and PT Bank DKI Jakarta. The study uses a qualitative descriptive approach with secondary data types obtained from the Annual Report of PT Bank Aceh and Bank DKI. Data collection is done by documentation techniques by collecting photographs of humans in the company's annual report. The analytical method used is content analysis. The steps of this research are: 1) identifying photos of people in the

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Sutawan, Made Danartha, and Eka Ardhani Sisdyani. "Koneksi Politik, Kepemilikan Pemerintah dan Pengungkapan Sustainability Reporting." E-Jurnal Akuntansi 32, no. 8 (2022): 2047. http://dx.doi.org/10.24843/eja.2022.v32.i08.p07.

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Sustainability reporting is a report that contains information outside the company's financial performance. In recent years, there are much increase in the disclosure of sustainability reporting in Indonesia. The purpose of this study is to explain how political connections and government ownership affect the disclosure of sustainability reports. This research was conducted at companies from Indonesia that were ranked on ASRRAT in 2018-2020. Determination of the sample using a purposive sampling method with two criteria, such as companies that publish annual reports and sustainability reports

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