The Effect of Environmental Accounting, Corporate Social Responsibility and Corporate Performance to Corporate Reputation

This study is to examine the effect of moderating variable of corporate reputation between environmental accounting and corporate social responsibility with corporate performance. The independent variable is environmental accounting and corporate social responsibility, the dependent variable is corporate performance and moderation variable is corporate reputation. The populations are listed manufacturing companies in Indonesia Stock Exchange for 2014-2016 periods and have an environmental impact with samples of 185 manufacturing companies and use a quantitative method. This research result shows how variable of corporate reputation, environmental accounting and corporate social responsibility simultaneously influence to corporate performance in model 1 and model 2. This result indicates that there is no influence between environmental accounting with corporate performance, there is influence between corporate social responsibilities with corporate performance, corporate reputation does not weaken or strengthen the relationship between environmental accounting and corporate performance and corporate reputation strengthen the relationship between corporate social responsibility and corporate performance. Keywords: corporate reputation, environmental accounting, corporate social responsibility,  corporate performance

The Effect Of Financial Performance, Firm Size And Corporate Governance Towards Sustainability Report Disclosures

This study is to examine the influences of financial performance, size of a firm and corporate governance on the sustainability report disclosure; the selected samples are determined using purposive sampling method. Testing the influence of financial performance, size of a firm and corporate governance on the sustainability report disclosure is the aim, analysis is done by using logistic regression test with the help of SPSS 20.0 software. The result shows that there are 33 firms that meet the target population set with a multiple linear analysis at a 5% level of significance, concludes that these factors have a positive influence on the sustainability report disclosure: a. Profitability Levelb. Liquidity While these factors do not have a positive influence on the sustainability report disclosure: a. Firm’s Sizeb. Audit Committeec. Board of Directors Keywords: financial performance, liquidity, firm size, audit committee, board of directors, sustainability report disclosures.

THE EFFECT OF ASEAN CG SCORECARD ON COMPANY VALUE WITH SUSTAINABILITY REPORT AS AN INTERVENING VARIABLES

The purpose of this study was to examine the effect of the ASEAN CG Scorecard on corporate value and sustainability report as an intervening variable. companies listed on the Indonesia Stock Exchange during the period 2014-2017. The research sample was selected using the purposive sampling method. The research analysis used multiple linear regression test with the help of SPSS 20.0 software. The results of the study showed that there were 16 companies that met the population target set in the study. Based on the results of multiple linear analysis with a significance level of 5%, the results of this study conclude that Good corporate governance does not have a positive effect on the sustainability report. Good corporate governance has a positive effect on company value. Sustainability report cannot mediate the positive influence of good corporate governance on company value

An Effecting of Corporate Social Responsibility, Managerial Ownership, Institutional Ownership of Firm Values Towards Real Earnings Management

This research purpose is to confirm the effect of managerial ownership, institutional ownership and corporate social responsibility (CSR) to firm value with profitability as its moderating variable; independent variables are managerial ownership, institutional ownership and CSR. Dependent variable is firm value with moderate variable real earnings management. The study population is taken from the manufacturing firm that published its annual financial statements in the Indonesia Stock Exchange (IDX) 2014-2016 periods. The numbers of samples are 43 manufacturing firms with a total sample of 129 manufacturing firms in 2014-2016 periods and an associative with quantitative method and by using moderating regression analysis and using SPSS 20 Software.The result is CSR positively affect the firm value, institutional ownership affects the firm's value positively, managerial ownership has a positive but insignificant effect, real earnings management does not weaken the influence of CSR on corporate value. Real earnings management does not weaken the effect of managerial ownership on corporate value. Real earnings management does not undermine the influence of institutional ownership on corporate value. Keywords: CSR, institutional ownership, managerial ownership, real earnings management, corporate value.

Irreducible and periodic positive maps

We extend the notions of irreducibility and periodicity of a stochastic matrix to a unital positive linear map $\Phi$ on a finite-dimensional C*-algebra A and discuss the non-commutative version of the Perron-Frobenius theorem. As an example, positive linear maps on $M_2(C)$ are analyzed

QUALITY - ABILITY, PROPERTY OR CAPACITY OF SATISFYING SOME NEEDS

For the notion of quality, they have made numerous definitions, with a degree of detail higher orlower, or interpretive statements that have evolved over time with increased environmental concerns in the field ofquality and which have to concepts such as: degree, excellency, degree of excellence. A movement much more widelyin a worldwide have theories which I appeal to properties, skills, or attributes of goods and services in respect ofwhich they are distinguished in terms of quality

The Impact of Working Capital, Fixed Asset, Leverage & Profitability Toward Audit Opinion for Manufactirung Firms

Fixed asset turnover and leverage to profitability to audit opinion, this study is using more manufacturing firm in consumer goods sub-sector and has been listed in Indonesia Stock Exchange (IDX) for 2011 to 2015 period and found 140 firms, the determination of selected sample using a purposive sampling, the tests have conducted to determine the effect of working capital turnover, fixed asset turnover and leverage and profitability to audit opinion as a moderating variable. The results indicate were 99 firms meet the population target, multiple linear analysis test with 5% significance level, the result concludes that: (1) working capital turnover has an effect to profitability, (2) fixed asset turnover has an effect to profitability, (3) leverage has no effect to profitability, (4) going concern cannot moderate the working capital turnover to profitability, (5) audit opinion may moderate the influence of fixed asset turn over to profitability and (6) audit opinion cannot moderate leverage influence to profitability. Keywords: working capital turnover, fixed asset turnover, leverage, profitability, audit opinio

An Effecting of Foregin Ownership Structure in Firm Value Towards Offshore Debt Financing in Manufacturing Firms

To determine the effect of foreign ownership structure in firm value with offshore debt financing as a mediator variable for manufacturing firms which listed in Indonesia Stock Exchange (IDX) from 2014-2016 periods, there are some control variables that has affected firm value; debt level, profitability, liquidity, firm size, sales and firm age. Using an associative causal method and secondary data obtained from financial statements published. Sampling has done with purposive sampling method and some criterion given; apply a multiple linear regression tests. This research result that foreign ownership structure influence to firm value, foreign ownership structure effect on the tendency to use offshore debt financing, offshore debt financing affect the firm value. Offshore debt financing mediate the relationship between foreign ownership structure and firm value, profitability affects the firm value, liquidity has no effect to the firm value, firm size does not affect to firm value, sales growth does not affect to firm value and firm age does not affect firm value. Keywords: firm value, foreign ownership structure, offshore debt financing, debt level, profitability, liquidity, firm size, sales growth, and firm age