Endang Puji Astutik
Pamulang University

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The Effect of Greenhouse Gas Emission Intensity and Liquidity on Profitability at PT Unilever Indonesia Tbk for the Period 2015-2024 Lindra Anggara; Endang Puji Astutik
Escalate : Economics and Business Journal Vol. 4 No. 3 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i3.743

Abstract

This Study aims to determine the effect of Greenhouse Gas Emission Intensity and liquidity as measured by the Current Ratio (CR) on profitability as measured by Return On Assets (ROA) at PT Unilever Indonesia Tbk for the 2015-2024 period. The method used is quantitative with a descriptive-associative approach. The research population consists of the sustainability reports and financial statements of PT Unilever Indonesia Tbk for the 2015-2024 period, with samples including emission intensity reports, income statements, and statements of financial position over 10 years. Data analysis uses descriptive statistical tests, classic assumption tests, multiple linear regression tests, correlation coefficient tests, coefficient of determination tests, and hypothesis testing using SPSS Software version 20. The results show that partially, Greenhouse Gas Emission Intensity has a positive and significant effect on ROA (t-count 3.886 > t-table 2.36462; sig. 0.006 < 0.05). Current Ratio also has a positive and significant effect on ROA (t-count 6.772 > t-table 2.36462; sig. 0.000 < 0.05). Simultaneously, Greenhouse Gas Emission Intensity and Current Ratio have a significant effect on ROA (f-count 64,254 > f-table 4,74; sig. 0.000 < 0.05). The R Square value of 0.948 indicates that both variables contribute 94.8% to ROA, while the remaining 5.2% is influenced by other factors.
The Effect of Capital Structure and Asset Utilization Efficiency on Profitability at PT Waskita Karya (PERSERO) Tbk. 2015-2025 Period Risya Alviolita; Endang Puji Astutik
Escalate : Economics and Business Journal Vol. 4 No. 4 (2026): Escalate : Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v4i4.838

Abstract

The purpose of this study is to determine the effect of Capital Structure and Asset Utilization Efficiency on Profitability at PT Waskita Karya (Persero) Tbk for the period 2015-2025. The data analysis method used is quantitative. The analytical tools include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing. The results show that partially, Capital Structure has a significant effect on Profitability with a coefficient value of t-count > t-table (3.171 > 2.306), sig. 0.013 < 0.05. Meanwhile, partially, Asset Utilization Efficiency has a significant effect on Profitability with a coefficient value of t-count > t-table (4.522 > 2.306), sig. 0.002 < 0.05. Simultaneously, Capital Structure and Asset Utilization Efficiency have a significant effect on Profitability with F-count > F-table (10.319 > 4.459) and significance value of 0.006 < 0.05.