Sample Of Companies Research Articles

PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023)

The worth of a firm is a crucial element. This is because it can reflect how well a corporation performs. Company performance consists of various components, one of which is financial performance. Investors often use financial performance as a parameter when making stock investment decisions. This study aimed to prove whether financial performance affects the value of companies in the property and real estate sector listed on the Indonesia Stock Exchange from 2022-2023. The population observed in this study is all companies in the property and real estate sector listed on the Indonesia stock exchange for 2022-2023. The sample collection uses certain criteria better known as purposive sampling, so there are 60 sample companies, and the total research data is 120. The analysis method is done by applying the classical assumption test and multiple linear analysis, with a decision stating that the data is normally distributed and free from all symptoms of basic assumptions in regression analysis. Hypothesis testing reveals that partial results of liquidity, profitability, and activity variables can affect firm value, while solvency variables cannot affect firm value. For simultaneous testing, liquidity, solvency, profitability, and activity variables can affect firm value. The outcomes of this study are expected to participate in the development of financial theory which will certainly help enrich the understanding of how firm financial elements influence value and can accommodate financial analysts in making more informed decisions.

Pengaruh Thin Capitalization, Sales Growth, dan Transfer Pricing Terhadap Tax Avoidance

The research objective is to examine the influence of Thin Capitalization, Sales Growth, and Transfer Pricing on tax avoidance in property and real estate sector companies in 2019-2022. This research applies a quantitative research approach that utilizes secondary data obtained from financial reports and ongoing business reports. The research sample consisted of 89, the sample was selected using a purposive sampling technique, data was collected from 17 sample companies during the 4 year research period. Data analysis uses multiple regression analysis techniques to analyze the relationship between thin capitalization, sales growth, transfer pricing and tax avoidance. The research findings show that these factors have a considerable negative impact on tax avoidance. Therefore, if corporations apply a higher level of responsibility for thin capitalization, sales growth and transfer pricing in tax avoidance practices, this will effectively prevent potential tax avoidance from occurring.

The Effect of Mergers and Acquisitions on the Financial Performance Companies listed on the Indonesia Stock Exchange for the 2020-2022 period

This research aims to determine the effect of mergers and acquisitions on company financial performance in companies listed on the Indonesia Stock Exchange. The data collection method used in this research is a purposive sampling technique, based on existing criteria, there are 30 sample companies. The company's financial performance is measured using financial ratios, namely: Return On Assets (ROA), Current Ratio (CR) and Debt To Asset Ratio (DAR). The analytical method used in this research is the T-test difference analysis and the Wilcoxon signed rank test. The research results show that companies that carry out mergers and acquisitions in 2020-2022 with an average period of 1 year before and 1 year after the merger and acquisition show that there is no difference in profitability as indicated by Return On Assets (ROA), liquidity as indicated by Current Ratio (CR), solvency shown by Debt To Asset Ratio (DAR), before and after mergers and acquisitions. This research was conducted incompanies that carry out mergers and acquisitions in 2020-2022 and are listed on the Indonesian Stock Exchange. This study provides an in-depth understanding of how mergers and acquisitions affect the financial performance of companies in the Indonesian capital market. Therefore, stakeholders such as investors, company managers, regulators and academics can gain a better understanding of the impact of merger and acquisition activities on the Indonesian economy. There has been no research regarding the effect of mergers and acquisitions on financial performance in the 2020-2022 period in Indonesia. This knowledge gap is the reason for conducting this research.

Interactive Marketing Measurement According To Sustainable Competitive Advantage Goals: A Scale Development

Purpose: The objective of this study is to create an interactive marketing model that aligns with the commercial development strategies of mobile phone operators in Iraq. Theoretical framework: Recent literature has reported good results on the new design of the interactive marketing model that is compatible with the development of work in the Iraqi mobile phone companies in the research sample. Design/methodology/approach: Mobile phone companies in Iraq (Asia Cell, Zain, Korek) were chosen as a field for the application, and a purposive research sample consisting of (35) people was chosen from the human resources of the aforementioned companies. Questions prepared for this purpose were adopted as a tool for obtaining data, while the (Atlas-ti) program was used. Statistician in entering and analyzing research data. Findings: The volume of research has been increasing over the past 20 years, although there are only a few reference authors, institutions and journals contributing to the unification of topics. The researchers were able to design an interactive marketing model that simulates the environment and reality of mobile phone companies in Iraq. Research, Practical & Social implications: We suggest a future research agenda by highlighting the contributions made to designing marketing models to suit the environment in which companies of various types operate. Originality/value: Originality/value: The results indicated a proposal for a new interactive marketing model through which we hope to contribute to adding marketing services to companies operating in the Iraqi telecommunications sector.

ChatGPT discovery of green image damaging information for large production companies

Language models, particularly transformer-based architectures like ChatGPT, have gained significant attention due to their ability to comprehend and generate human-like text. These capabilities are leveraged to retrieve Green Image Damaging (GID) information about a randomized sample of about 400 of the largest production companies. For each sample company prompts to ChatGPT are used to discover and retrieve information of five company topics: CO2 compensation, greenwashing, environmental scandals, noncompliance with environmental legislation and standards, and legal actions related to environmental violations. Through corresponding data analysis, the study explores differences in extents of GID information for regions and industry sectors using the NACE classification scheme. Based on the extent of obtained information the sample is divided into companies where GID information is discovered and companies without GID information. The two groups are compared in terms of company size and ESG scores. Among other results the data analysis suggests that companies with GID information are larger and have significantly better ESG scores than the companies without GID information.

Mendeteksi Kecurangan Laporan Keuangan Dengan Menggunakan Analisis Rasio Keuangan

The aim of this research is to test financial ratios as a tool for detecting fraudulent financial statements. This research uses the monitoring premise of agency theory to explain the association between financial ratios and financial statement fraud. Proxies for measuring financial ratios include four financial ratios, namely debt ratio, profitability, cash flow and accruals. Financial reporting fraud uses an occurrence-based proxy, namely a dummy for regulatory violations in sample companies. The samples tested were manufacturing companies registered on the IDX during 2016-2018. The results of this research show that empirically financial ratios are not yet fully capable of being used to detect fraudulent financial statements.

Pengaruh Audit Tenure, Rotasi Audit, Dan Fee Audit Terhadap Kualitas Audit Pada Perusahaan Idx80 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023

The incident of poor audit quality explains that the auditor is fully responsible for the entire audit process until the final audit results are obtained. This study aims to partially examine the effect of audit tenure, audit rotation and audit fees on audit quality. The data used is secondary data obtained from consolidated annual reports and audited financial reports in IDX80 companies for 2021-2023. The population in this study were IDX80 companies listed on the Indonesia Stock Exchange in 2021-2023 with purposive sampling technique for sampling so that 47 sample companies were obtained with 141 observed financial reports. The analysis technique used is binary logistic regression analysis with associative survey quantitative methods. The results obtained show that audit tenure and audit rotation partially have a positive but not significant effect on audit quality, while audit fees have a significant positive effect on audit quality. The contribution of this research is that audit quality measured using the organization and governance of Public Accounting Firms in accordance with the Decree of the Executive Board of the Indonesian Institute of Certified Public Accountants No. 4 of 2018 concerning Guidelines for Audit Quality Indicators at Public Accounting Firms.

Environmental Social Governance and Financial Performance: A Symbiotic Relationship in Indian Manufacturing

Studying Environmental, Social, and Governance (ESG) aspects and firm performance is crucial for globally understanding how sustainable practices drive long-term profitability and competitiveness in diverse markets. The research gap lies in the need to empirically test the influence of ESG disclosure on corporate performance through the lens of institutional theory and signaling theory. The study aimed to examine the time-variant impact of ESG on the financial performance (FFP) of Indian manufacturing firms from 2019 to 2022. For the study’s analysis, we utilized a variant of structural equation modelling called the ‘cross-lagged panel model’. The cross-lagged panel analysis measured the association of aggregate ESG and its dimensions with FFP. Our findings suggested that the investment in the aggregate ESG commitment increased the firms’ financial performance among our sample companies. Regarding the individual aspects of ESG, the environmental and societal obligations of the firms had a positive impact on the firms’ earnings, whereas the governance aspect harms the FFP. This study provides beneficial recommendations to policymakers, investors, and portfolio managers based on the analysis.

PENGARUH GOOD CORPORATE GOVERNANCE DAN GREEN INNOVATION TERHADAP KINERJA BERKELANJUTAN PERUSAHAAN

This study aims to analyze the effect of good corporate governance and green innovation on sustainability performance. This study is classified as an associative quantitative study. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The population in this study is the Sri-Kehati Company Listed on the IDX for the 2019-2023 Period. While the sample of this study was determined by the purposive sampling method so that 20 sample companies were obtained. The analysis method used is Panel Data Model Regression analysis. The results of this study indicate that good corporate governance and green innovation have an effect on sustainability performance, good corporate governance has an effect on sustainability performance, green innovation has no effect on sustainability performance.

Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan

The aim of this research is to examine the influence of profitability (X1) and company size (X2) on company value (Y). This research is a type of quantitative research. The data source used is secondary data. The sample in this research is food and beverage companies listed on the Indonesian stock exchange. The samples for this company were 20 sample companies with an observation period of three years (2020-2022), namely 60 sample units. The results obtained show that profitability has a positive effect on company value. This is because profitability is effective in a company so that it can generate profits from its operational activities, and company size has a negative effect on company value. It is because of the size of the company that large companies cannot guarantee high company value because they do not dare to make new investments before they pay their debts

Pengaruh Corporate Governance, Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Pengungkapan Sustainability Report (Studi Empiris Perusahaan Pertambangan dan Industri Dasar & Kimia Yang Terdaftar Di Bursa Efek Indonesia pada Tahun 2021-2022)

A sustainability report is a report that provides information about the impact of a company on environmental and social aspects apart from economic aspects. With this report regarding the disclosure of sustainability reports, it is hoped that it will attract the attention of companies in global business and increase the trust of the public and stakeholders to invest their capital in the company. This research aims to analyze the influence of corporate governance, company size, profitability and leverage on sustainability report disclosure. The population in this research is 143 companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. This research sample was selected using purposive sampling. The number of samples in this research is 45 sample companies in the 2021-2022 period. The analysis tool uses multiple linear regression tests. The results of this research show that managerial ownership has no effect on sustainability report disclosures, independent commissioners have an effect on sustainability report disclosures, company size has no effect on sustainability report disclosures. Meanwhile, profitability has an effect on sustainability report disclosure and leverage has no effect on sustainability report disclosure.

PENGARUH UKURAN PERUSAHAAN, AUDIT TENURE, AUDIT FEE DAN AUDIT DELAY TERHADAP KUALITAS AUDIT

This research aims to determine the influence of Company Size, Audit Tenure, Audit Fee, and Audit Delay on Audit Quality in food and beverage companies listed on the Indonesia Stock Exchange in 2019-2023. This type of research is quantitative research and uses secondary data in the form of audited financial reports obtained from the official IDX website. The population in this study were 43 companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2019-2023 with a sample selection technique using the purposive sampling method and 12 sample companies were obtained over a 5 year period so that the data analyzed amounted to 60 data. The analysis technique used is the Logistic Regression Analysis technique with the help of the eviews 12 program. The results of this research show that simultaneously Company Size, Audit Tenure, Audit Fee, and Audit Delay have no effect on Audit Quality. Partially, company size, audit tenure and audit delay have no effect on audit quality, while audit fees have a significant effect on audit quality.

PENGARUH INSTITUTIONAL OWNERSHIP, SALES GROWTH, DAN RASIO KEUANGAN LAINNYA TERHADAP NILAI PERUSAHAAN

The purpose of this research is to show empirically the factors that influence firm value. This research wants to test whether variables such as institutional ownership, sales growth, capital structure, return on assets, debt to asset ratio, current ratio, and dividend payout ratio have an influence on firm value. The sampling method used in this research was a purposive sampling technique with total data obtained from 2020-2022, namely 124 sample companies from the consumer cylicals, consumer non-cylicals and healthcare sectors that met the research criteria. The analysis technique applied is the multiple regression method. This research shows that sales growth and return on assets influence firm value, while institutional ownership, capital structure, debt to asset ratio, current ratio, and dividend payout ratio do not influence firm value.

The Role of Profits Management Practices on Financial Performance in Institutions

The research aimed to determine whether practicing the phenomenon of profits management affects the capital structure of the companies in the research sample. The research population consisted of all companies listed on the Iraq Stock Exchange for the period (2013 - 2022). The research sample included (26) companies that met the conditions. Companies. Among the most important results: (53%) of the companies in the research sample practiced profits management throughout the research period (2013 - 2022), while the remaining companies practiced it for varying periods. It was found that half of the companies in the research sample had lower costs than the general average weighted cost of the capital structure, and recorded the highest costs in the agricultural sector, and the lowest costs in the industrial sector. Among the most important suggestions: Corporate management should be aware of the risks that may result when practicing profits management on the performance and market value of the company.

The impact of employee satisfaction on company's labour investment efficiency

This study examines the impact of employee satisfaction on company's labour investment efficiency (CLIE) using a sample of 2,333 company-year observations associated with 302 companies listed in the UK between 2008 and 2020. Arguments based on human relations theory suggest that satisfied employees are likely to be motived to exert greater efforts and exhibit lower turnover, thereby reducing employer's exposure to labour market frictions. In contrast, agency theory argues that satisfied employees may become entrenched and thus harm organisational outcomes, including CLIE. We measure satisfaction with employers across our sample companies using 164,341 employees' ratings posted on Glassdoor UK. We observe a positive impact of employee satisfaction on CLIE, demonstrating the validity of underlying human relations theory for the present business context characterised by labour shortages. We also find the positive impact of employee satisfaction on CLIE to be stronger for companies with higher labour intensity, more reliance on skilled labour, and more competitive industry environments. Our study contributes to research investigating the determinants of efficient investment in workforce. We also demonstrate the informational value of employee' online reviews for understanding a company's performance, particularly in assessing the efficiency of its employment decisions.

Corruption prevention in organizational clustering in Indonesia: through the role of the HU-model in detecting corruption

PurposeThis paper aims to test the effectiveness of the Haryono Umar (HU)-model used in corruption prevention strategies through corruption detection as a tool for detecting corruption because the mode of corruption is increasingly dynamic and complex by focusing on the causes of corruption: pressure, opportunity, rationalization, capability and lack of integrity.Design/methodology/approachThe research uses multiple regression methods, classification and regression trees and the HU-model application system developed by researchers. The research sample uses secondary data from financial reports on the Indonesia stock exchange according to organizational clustering (such as red, grey and green areas).FindingsThe research result showed that of the 470 sample companies, there were 445 companies, or 98.9%, in the red cluster (indicated corruption), 19 companies, or 4.04, in the green clusters or not indicated corruption and six companies, or 1.28%, were included in the grey cluster or potential corruption. By knowing the cluster of an organization, efforts to prevent corruption can be made effective and efficient. Implementing the HU-model proves that the amount of pressure, the abundance of opportunities, the ease of rationalization and the high level of position and authority strengthen the drive for corruption if there is a lack of integrity.Research limitations/implicationsEach internal organization can use this model independently and find conditions related to corruption so that they can immediately take action to prevent it.Originality/valueThe application of the HU-model is a discovery in preventing corruption by focusing on the possibility of corruption occurring in each organization through organizational clustering.

The Effect of Tax Avoidance, Debt to Equity Ratio, and Managerial Ownership on Firm Value

This research aims to determine the effect of Tax Avoidance, Debt To Equity Ratio, and Managerial Ownership on Firm Value. The objects in this study are Manufacturing Companies in the Food and Beverage Sub Sector that are listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research was conducted on 14 sample companies using a quantitative approach. The analysis test carried out in this study was a multiple linear regression analysis test using SPSS 25 software. The results to this research show that Tax Avoidance has a significant effect on company value, Debt To Equity Ratio has no effect on company value, and Managerial Ownership has no effect on Company Value.

Using Porter's Strategic Model to Promote Sustainable Marketing In Light Of Behavioral Finance (An Analytical Study Of A Sample Of Small And Medium Enterprises In Najaf Governorate)

This paper determines the suitability of companies' activities that can contribute to enhancing their performance and achieving a large market share, especially in the field of diversifying funding sources. The purpose of this paper was to idintify the impact of Porter's five forces on enhancing sustainable marketing for the research sample companies. The paper was designed in light of adopting the descriptive analytical approach for the research variables and collecting data and information through the questionnaire tool distributed to the research sample companies. And using statistical analysis to reach the results, the study sample amounted to (21) companies operating in the field of tourism and travel. The results of the paper showed that there is a threat from new entrants in the tourism industry due to the presence of many competing companies. Companies had to develop a strategy on how to attract and retain customers to avoid switching from one company to another by using Porter's model to promote sustainable marketing and using behavioral financing sources. which is reflected in their competitive position due to the presence of different companies.

Analisis Fraud Pentagon terhadap Kecurangan Laporan Keuangan (Studi Empiris pada Perusahaan yang terdaftar di Bursa Efek Indonesia pada Tahun 2011-2020)

This research aims to detect fraudulent financial reports using the fraud pentagon. The research uses elements in the form of financial targets, financial instability, number of independent commissioners, special party receivable transactions, special party debt transactions, special party sales transactions, special party purchase transactions, change of auditors, change of directors, and number of CEO photos. The sample in this research is 108 companies listed on the Indonesia Stock Exchange for the 2011-2020 period which were selected using a purposive sampling method. The sample companies in this study consisted of 54 fraud companies and 54 non-fraud companies. In testing the hypothesis using logistic regression analysis using the SPSS test tool. The results of this research show that financial targets and financial instability are not the driving factors for management to commit financial statement fraud, receivables transactions with privileged parties are a driving factor for fraud, but this is not the case for debt, sales and purchase transactions with privileged parties. Likewise, changing auditors in a particular financial year is also a driving factor for fraud, but not changing directors. Finally, the number of directors' photos in the annual report is not a driving factor in financial statement fraud.

The role of science-based targets on carbon mitigation: Addressing the tension between net zero anxiety and economic growth

Despite the growing importance of science-based targets (SBTs), our knowledge of their impact on corporate decarbonisation commitment is extremely limited due to inadequate research. To address this gap, we investigate the relationship between SBTs and corporate carbon reduction. Our empirical results reveal the following insights: First, the adoption of an SBT leads to significant subsequent carbon reduction in our sample companies. Second, decarbonisation does not occur until SBTs have been adopted for several years. Third, our findings show that the adoption of SBTs does not harm these companies’ profitability. Overall, our results suggest that SBTs are long-term investments that do not generate immediate but long-term and more sustainable outcomes. In sum, SBTs seem to be a strategy that can help management achieve a win-win situation: achieving a carbon reduction target without reducing economic growth. This justifies the need to study SBTs in future research in the field of carbon-accounting.