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All Journal Performance : Jurnal Bisnis dan Akuntansi MARAS : Jurnal Penelitian Multidisplin
Ihsan Nasihin
Program Studi Akuntansi, Universitas Buana Perjuangan Karawang
Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health

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PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dida Nurfadila; Rohma Septiawati; Ihsan Nasihin
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4679

Abstract

This study examines the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 in relation to environmental performance, environmental costs, and company size. The phenomenon shows how the financial performance of various companies in the consumer goods subsector varies, with some companies experiencing instability and others experiencing growth. Although environmental management can improve an organization's reputation and investor confidence, businesses usually consider it a burden. The purpose of this research is to study how environmental performance, environmental costs, and company size affect financial performance. This study uses a quantitative approach with secondary data as the source obtained from the annual report and sustainable reporting from the official IDX website in accordance with the variable indicators. The population was 72 companies with a sample of 21 companies with sample selection using purposive sampling, then analyzed using SmartPLS4 with several stages, namely, outher model outher loadings, construct reliability and validity tests, and discriminant validity then evaluating the inner model r-square and hypothesis. The study findings show that financial success is negatively affected by environmental performance, indicating that the short-term benefits of sustainability have not been realized. On the other hand, financial performance is positively and significantly affected by environmental costs, which suggests that investments in environmental management can improve a company's operational effectiveness and reputation. Financial performance is also positively affected by firm size, which suggests that larger businesses are better equipped to meet shareholder expectations. These findings support stakeholder theory, which emphasizes the balance between business interests and environmental concerns in improving corporate financial performance.
Pengaruh Pemahaman Akuntansi dan Pemanfaatan Teknologi Informasi terhadap Kualitas Penyusunan Laporan Keuangan UMKM di Kecamatan Tempuran Tiara Amelia; Yanti Yanti; Ihsan Nasihin
MARAS : Jurnal Penelitian Multidisiplin Vol. 4 No. 4 (2026): MARAS : Jurnal Penelitian Multidisiplin, Desember 2026
Publisher : Lumbung Pare Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60126/maras.v4i4.1852

Abstract

Kajian ini diarahkan untuk menilai pengaruh tingkat penguasaan akuntansi dan pendayagunaan teknologi informasi terhadap mutu penyusunan laporan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Tempuran, Kabupaten Karawang. Kajian berangkat dari praktik pencatatan dan pelaporan UMKM yang masih menghadapi kendala, terutama keterbatasan penguasaan akuntansi serta pemakaian teknologi informasi yang belum maksimal. Pendekatan kuantitatif digunakan dengan sumber data primer yang dihimpun melalui kuesioner kepada pelaku UMKM. Responden dipilih secara purposive hingga diperoleh 73 pelaku usaha yang sesuai dengan kriteria kajian. Pengolahan data menerapkan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS 4. Hasil estimasi memperlihatkan bahwa penguasaan akuntansi memberi arah pengaruh positif dan bermakna terhadap mutu penyusunan laporan keuangan, dengan koefisien jalur 0,270, t-statistic 2,358, dan p-value 0,018. Pendayagunaan teknologi informasi menunjukkan pengaruh positif yang bermakna pula, dengan koefisien jalur 0,693, t-statistic 6,526, serta p-value < 0,001. Nilai R² sebesar 0,896 menandakan bahwa kedua prediktor mampu menerangkan 89,6% variasi mutu penyusunan laporan keuangan, sedangkan 10,4% sisanya berasal dari faktor di luar model. Walaupun demikian, nilai HTMT dan VIF mengisyaratkan persoalan pada validitas diskriminan serta kolinearitas sehingga hasil struktural perlu ditafsirkan secara cermat. Temuan ini sekaligus menunjukkan bahwa kontribusi kedua faktor tidak sama kuatnya; dukungan teknologi memberikan koefisien yang lebih besar daripada kemampuan akuntansi, sementara persoalan pada HTMT dan VIF tetap menjadi batas penting dalam membaca model secara keseluruhan.
Co-Authors Dida Nurfadila Rohma Septiawati Tiara Amelia Yanti Yanti