scholarly journals Does the Cost of Capital Affect Environmental Performance?

2019 ◽  
Vol 3 (1) ◽  
pp. 14
Author(s):  
Haninun Haninun ◽  
Lindrianasari Lindrianasari ◽  
Susi Sarumpaet ◽  
Agrianti Komalasari
Keyword(s):  
Stock Prices ◽  
Environmental Performance ◽  
Cost Of Capital ◽  
Stock Exchange ◽  
Observation Data ◽  
Financial Reports ◽  
The Cost ◽  
Relationship Of ◽  
The Relationship

This study aims to test the influence of environmental performance in Indonesia associated with the cost of capital. This research is motivated by previous findings which stated that the environmental performance received a good response from investors as reflected in increased stock prices (Ba et al., 2013; Middleton, 2015). The development hypothesis of the research is based on the theory of stakeholder, legitimacy and the theory of signal and some previous research such as the studies that have been done (Guenster et al., 2011; Sarumpaet et al., 2017). This type of research is research explanatory, the determination of the sample using the method of purposive sampling with number of samples to qualify as many as 215 observation data derived from the annual financial reports of companies listed on the stock exchange in 2015 until 2017. The results of the statistical analysis show that there are significant negative not significant on the relationship of environmental performance with cost of capital, it can be explained that only a small fraction of investors understand the performance information of the environment, and make it as a basis for making the decision to invest.

scholarly journals Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Pengungkapan CSR sebagai variabel Moderasi (Perusahaan yang tergabung di JII dan Indeks SRI-KEHATI periode 2016-2018)

2020 ◽  
Vol 6 (11) ◽  
pp. 2331
Author(s):  
Niswatin Chasanah ◽  
Sylva Alif Rusmita
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Test Sample ◽  
Independent Variables ◽  
Index Stock ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

This study aims to determine and analyze the effect of profitability (ROA) on stock prices with corporate social responsibility (CSR) as a variable that moderates the two variables. The object of this research is companies incorporated in JII and SRI-KEHATI indexes that meet the test sample criteria during the period 2016 - 2018. This study uses a quantitative approach. Analysis of the data in this study used a moderation regression analysis (MRA). This study uses 20 samples for the JII index and 21 for the SRI-KEHATI index. Data obtained from the company's financial statements incorporated in JII and the SRI-KEHATI index for the period of 2016 - 2018 on the Indonesia Stock Exchange (IDX) website. The results showed that Return On Assets (ROA) had a significant effect on JII stock prices and SRI-KEHATI index stock prices. Furthermore, with CSR as a moderating variable showing the results of research with JII that is partially CSR disclosure shows a significant value which means CSR disclosure is able to moderate the relationship of ROA with JII stock prices. Overall (simultaneous) independent variables (ROA, CSR, ROA * CSR) significantly influence the stock price of JII. Furthermore, the results of research with the SRI-KEHATI index partially disclose CSR as a moderating variable showing a significant value. This means that CSR disclosure is not able to moderate the relationship of ROA with JII stock prices. while overall (simultaneous) independent variables (ROA, CSR, ROA * CSR) affect the stock price of the SRI-KEHATI index.Keywords: Profitability,StockPrice,ROA,CSR

scholarly journals Impact of Interest Rate on Stock Prices Volatility: A Case of Textile Sector of Karachi Stock Exchange

2021 ◽  
Vol 2 (2) ◽  
pp. 149-156
Author(s):  
MUHAMMAD SOHAIL KHALIL ◽  
MUHAMMAD AAMIR NADEEM ◽  
MUHAMMAD TAHIR KHAN
Keyword(s):  
Interest Rate ◽  
Stock Returns ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Price Volatility ◽  
Stock Price Volatility ◽  
Relationship Of ◽  
The Relationship ◽  
Textile Sector

This study investigates the relationship between interest rate and stock price volatility in textile sector of Karachi Stock Exchange. Initially, EWMA model is used to calculate the volatility of stock prices. Stock returns are calculated as a proxy to stock prices. Afterwards, linear regression analyzes the relation between interest rate and stock price volatility. The significance F change is below the limit of 0.05 showing goodness-to-fit of the model to project the responses from predictor to be reliable. The research concludes the relationship of interest rate with volatility of stock prices as slightly inverse in nature.

scholarly journals The Effect of Disclosure and Earnings Quality on the Cost of Equity in Indonesia

2019 ◽  
Vol 6 (2) ◽  
pp. 42
Author(s):  
Yossy Octa Dewanti
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Sample Selection ◽  
Selection Method ◽  
Cost Of Equity ◽  
The Cost ◽  
Relationship Of ◽  
The Relationship

This study aims to examine the effect of disclosure and earnings quality on the cost of equity. The theory used to explain the relationship of each variable in this study is agency theory and signal theory. The population used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the period 2013-2017. The sample selection method used is the purposive sampling method and produced 87 companies as samples. Data analysis in this study used E-Views (Econometric Views). The results of this study succeeded in proving that the higher the disclosure and earnings quality can reduce the cost of equity.

scholarly journals Timeliness and Relevance of Financial Reporting in Nigerian Quoted Firms

2017 ◽  
Vol 4 (2) ◽  
pp. 55 ◽  
Author(s):  
John Ohaka ◽  
Fyneface N. Akani
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Primary Objective ◽  
Annual Reports ◽  
Board Independence ◽  
Financial Reports ◽  
Relationship Of ◽  
The Relationship

Financial accounting standards emphasize timeliness as one of the key components of decision-driven informationalrelevance. Accordingly, if information is not available as and when due but rather made available so late that it bears novalue for future action, then it is operationally irrelevant. To fulfil their primary objective and be useful, therefore,financial reports are expected to be characterized by relevance, reliability, completeness, and timeliness. Against thisbackground, this study examined the relationship of firm size and board independence respectively to the timeliness offinancial reporting in companies quoted on the Nigerian Stock Exchange (NSE). Secondary data pertaining to the firmswere derived from their annual reports and the NSE Fact Book for 12 years (2000-2011). Analysis of the research datainvolved test of multicollinearity, heteroskedasticity, and autocorrelation; while the multiple regression techniquefacilitated the test of research hypotheses. The results established a significant relationship between firm size andtimeliness of financial reporting; while in the case of board independence, the relationship was not significant.Consequently, it is recommended that regulatory bodies should ensure better of enforcement of standards relating totimeliness so that financial reports of the firms will be of higher value to key stakeholders.

scholarly journals PENGARUH RASIO FUNDAMENTAL TERHADAP NILAI PERUSAHAAN DENGAN HARGA SAHAM SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SUBSEKTOR BATUBARA YANG TERDAPAT DI BEI TAHUN 2017 - 2019

2021 ◽  
Vol 12 (01) ◽  
pp. 39-48
Author(s):  
Barlia Annis Syahzuni
Keyword(s):  
Stock Prices ◽  
Firm Value ◽  
Stock Price ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Reports ◽  
Return On Equity ◽  
Negative Effect ◽  
Equity Ratio ◽  
The Relationship

This research aims to determine empirically the effect of the company's fundamental ratio which in this study is proxied by return on equity (ROE), current ratio (CR), and debt to equity ratio (DER) on the value of the company which is measured using price earning ratio (PER) and also to see whether stock prices affect this relationship. The coal sub-sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2019 are the population chosen in this study. Sampling was done by purposive sampling, obtained 11 companies in the study period that met the data collection criteria, so that the total financial reports collected were 33 audited financial reports. The type of data is secondary data obtained from the official website www.idx.co.id. The analysis method used is multiple regression analysis. The results shown in this study are partially ROE has a positive effect and DER has a negative effect on stock prices, while CR has no effect on stock prices. Simultaneously, the three fundamental ratios have a significant effect on stock prices. Either partially or simultaneously ROE, CR, and DER have no effect on firm value. This study shows that stock prices have a significant effect on firm value, but stock prices are not an intervening variable in seeing the relationship between fundamental ratios and firm value. Keywords: Fundamental ratio, stock price, firm value

scholarly journals PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI PEMODERASI

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Ruth Elvienne ◽  
Prima Apriwenni
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Performance ◽  
Financial Reports ◽  
Mining Companies ◽  
Relationship Of ◽  
The Relationship ◽  
Public Accountant

Financial statements are an instrument for companies in providing various information and company performance to those who have interests. Financial reports must be reported on time. The length of time the audit is completed by the auditor can cause audit delay. Therefore, the purpose of this study is to determine the effect of profitability, solvency, firm size on audit delay with the reputation of KAP as a moderating variable. The theory in this study uses agency theory and signal theory. The object of this research is 10 mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is the Non-Probability Sampling technique, using a purposive sampling method. The results of this study indicate that solvency has a positive and significant effect on audit delay and the reputation of KAP can strengthen the relationship of profitability to audit delay.Keywords: Audit Delay, Profitability, Solvability, Company Size, Reputation of Public Accountant Firm.

Calculating the aerodynamics of vertical axis wind turbines

2012 ◽  
Vol 34 (3) ◽  
pp. 169-184 ◽  
Author(s):  
Hoang Thi Bich Ngoc
Keyword(s):  
Wind Turbine ◽  
Incidence Angle ◽  
Vertical Axis ◽  
Rotor Blades ◽  
Vertical Axis Wind Turbine ◽  
Horizontal Axis Wind Turbine ◽  
Velocity Triangle ◽  
Relationship Of ◽  
The Relationship

Vertical axis wind turbine technology has been applied last years, very long after horizontal axis wind turbine technology. Aerodynamic problems of vertical axis wind machines are discussible. An important problem is the determination of the incidence law in the interaction between wind and rotor blades. The focus of the work is to establish equations of the incidence depending on the blade azimuth, and to solve them. From these results, aerodynamic torques and power can be calculated. The incidence angle is a parameter of velocity triangle, and both the factors depend not only on the blade azimuth but also on the ratio of rotational speed and horizontal speed. The built computational program allows theoretically selecting the relationship of geometric parameters of wind turbine in accordance with requirements on power, wind speed and installation conditions.

Tire Treadwear — A Comprehensive Evaluation of the Factors: Generic Type, Aspect Ratio, Tread Pattern, and Tread Composition Part I: Introduction and Details on the Organization of the Program

1986 ◽  
Vol 14 (4) ◽  
pp. 201-218 ◽  
Author(s):  
A. G. Veith
Keyword(s):  
Aspect Ratio ◽  
Comprehensive Evaluation ◽  
Test Method ◽  
Interactive Effects ◽  
Data Analyses ◽  
Main Effect ◽  
Systematic Determination ◽  
Relationship Of ◽  
The Relationship

Abstract This four-part series of papers addresses the problem of systematic determination of the influence of several tire factors on tire treadwear. Both the main effect of each factor and some of their interactive effects are included. The program was also structured to evaluate the influence of some external-to-tire conditions on the relationship of tire factors to treadwear. Part I describes the experimental design used to evaluate the effects on treadwear of generic tire type, aspect ratio, tread pattern (groove or void level), type of pattern (straight rib or block), and tread compound. Construction procedures and precautions used to obtain a valid and functional test method are included. Two guiding principles to be used in the data analyses of Parts II and III are discussed. These are the fractional groove and void concept, to characterize tread pattern geometry, and a demonstration of the equivalence of wear rate for identical compounds on whole tread or multi-section tread tires.

The Awareness Level of the Safety and Health of the Operational Level

2017 ◽  
Vol 3 (1) ◽  
pp. 42
Author(s):  
Roshanira Che Mohd Noor ◽  
Nur Atiqah Rochin Demong
Keyword(s):  
Health And Safety ◽  
Health Conditions ◽  
Effective Strategies ◽  
Operational Level ◽  
Safety And Health ◽  
Health Factors ◽  
The Cost ◽  
The Relationship ◽  
Awareness Level

Providing a safe and healthy workplace is one of the most effective strategies in for holding down the cost of doing construction business. It was a part of the overall management system to facilitate themanagement of the occupational health and safety risk that are associated with the business of the organization. Factors affected the awareness level inclusive of safety and health conditions, dangerous working area, long wait care and services and lack of emergency communication werethe contributed factors to the awareness level for the operational level. Total of 122 incidents happened at Telekom Malaysia Berhad as compared to year 2015 only 86 cases. Thus, the main objective of this study was to determine the relationship between safety and health factors and the awareness level among operational workers.The determination of this research was to increase the awareness level among the operational level workerswho committing to safety and health environment.

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