Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
PENGARUH PERPUTARAN PIUTANG TERHADAP RETURN ON ASSET (ROA) PADA DOLPHIN DOORSMEER SIBOLGA
Penelitian Penelitian ini bertujuan untuk menguji pengaruh perputaran piutang terhadap return on asset (ROA) pada Dolphin Doorsmeer Sibolga. Penulis menggunakan metode penelitian dalam deskriptif kuantitatif untuk membahas permasalahan yang dihadapi oleh keuangan perusahaan.
Refi Agustina Sihotang +2 more
openaire +1 more source
PENGARUH ANALISIS PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN ROKOK YANG TERCATAT DI BEI TAHUN 2004-2009 [PDF]
Penelitian ini bertujuan untuk menguji pengaruh rasio profitabilitas terhadap harga saham pada perusahaan rokok yang tercatat sahamnya di BEI periode tahun 2004 sampai dengan tahun 2009.
MULYA, SHOLEH MUNTASIR ANDI
core
ABSTRACT Motivated by the growing attention and concerns surrounding climate change and the potential role of institutional investors' ownership concentration (OC) in reducing corporations' greenhouse gas (GHG) emissions, this article explores the relationship between various forms of institutional ownership and firms' GHG emission intensity. To do so,
Daniele Giordino +3 more
wiley +1 more source
Pengaruh Faktor Keuangan dan Non Keuangan terhadap Peringkat Obligasi di Bursa Efek Indonesia [PDF]
Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio(CR), Return On Asset(ROA),Debt to Equity Ratio (DER) dan Maturity terhadap peringkat obligasi di Bursa Efek Indonesia.
Muthmainnah, M. (Muthmainnah) +1 more
core
ESG Performance Evolution in Retail: A Systematic Review and Meta‐Analysis
ABSTRACT Environmental, social, and governance (ESG) practices have transformed from peripheral corporate social responsibility initiatives into core strategic imperatives in retail. Despite growing interest, the literature remains fragmented across disciplines and geographic contexts, with no comprehensive sector‐specific analysis examining the ...
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
ANALISIS PENGARUH DER CR DAN TATO TERHADAP PBV DENGAN ROA SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Properti dan Real Estate yang Terdaftar pada BEI Tahun 2011 – 2014) [PDF]
The aim of this research is to identify and analyze the determinant of Price to Book Value (PBV) in Property and Real Estate Firm which is listed on Indonesia Stock Exchange (IDX) period of 2011-2014.
CHABACHIB, Mochammad, MISRAN, Medy
core
When Diversity Meets Family Owners: ESG Performance in European Publicly Listed Firms
ABSTRACT This study investigates how the interaction between board diversity and family as owners shapes firms' ESG performance. Prior research has established that board diversity fosters more informed, ethical, and stakeholder‐oriented decision‐making, thereby enhancing corporate legitimacy and responsiveness to diverse stakeholder expectations ...
Giorgia Maria D'Allura +3 more
wiley +1 more source
PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS DAN GROWTH TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN NONBANK LQ-45 [PDF]
Penelitian ini dilakukan pada non bank LQ45 yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2009-2012 . Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Debt to Equity Ratio (DER), Return on Asset (ROA), Current ratio (CR) dan ...
Darma, Febrian Adi, Segoro, Waseso
core
ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley +1 more source

