Articles

The Influence of Company Size, Board of Directors and Leverage on Sustainability Report Disclosure with Profitability as a Moderation Variable in LQ45 Companies Listed on the Indonesia Stock Exchange

/in /by

This research aims to analyze the influence of company size, board of directors and leverage on sustainability report disclosure with profitability as a moderating variable in LQ45 companies on the Indonesia Stock Exchange. This research is quantitative research with a causal nature and data collection techniques obtained through the annual reports of LQ45 companies listed on the IDX for the 2018-2022 period. The population in this research is the LQ45 companies on the Indonesia Stock Exchange (IDX), totaling 21 companies. The sampling technique in this research is the purposive sampling method. The analysis technique used is multiple linear regression analysis and moderated regression analysis. The research results show that company size has no effect on sustainability report disclosure. The board of directors has a positive and significant influence on sustainability report disclosure. Leverage has a positive and significant effect on sustainability report disclosure. Profitability is not able to moderate the influence of company size on sustainability report disclosure. Profitability is able to moderate the influence of the board of directors on sustainability report disclosure. Profitability is able to moderate the influence of leverage on sustainability report disclosure.

Determinants of Company Going Concern: Empirical Evidence in the Times of Covid-19 in Developing Capital Markets

/in /by

During the COVID-19 pandemic, various corporate sectors in Indonesia were affected by the pandemic, including manufacturing companies. Where during the pandemic many companies are threatened with their business continuity. This observation plan is to understand the influence of managerial ownership, financial distress and leverage on going concern companies with profitability as a moderating variable. In this study going concern was measured by determining the Scott R formula. The research methodology for testing and data analysis was using MRA (Moderating Regression Analysis). The population in this observation is the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in 2020. The sample collection was carried out using the purposive sampling method with a total sample of 179 companies in 2020. The results of this observation prove that financial distress has a negative effect on going concern and leverage. Positive impact on going concern. Meanwhile, managerial ownership has no impact on going concern. Authorized profitability with return on assets is able to strengthen the influence of financial distress and leverage on going concern. Observational findings in this observation normative accounting theory elevate plans, skills and then determine how to meet the recognized goals. Normative accounting theory includes decisions about what to do to fulfill the desires that have been mentioned. The implication of this research is that the implementation of Pecking order theory explains that industries that get high profits will use relatively small liabilities because the industry will tend to set money in it. The normative theory here tries to explain the explanations that are usually conveyed to the users of the accounting explanations that will be presented.