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Journal : Jurnal Riset Mahasiswa Akuntansi

Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 Kurniadi, Dwifan; Effendy, Lukman; Isnaini, Zuhrotul
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1163

Abstract

The aim of this research is to empirically prove the influence of sustainability disclosures on the financial performance of mining companies listed on the IDX in 2019-2021. In this research, there are 3 independent variables tested, namely disclosure of economic performance, disclosure of social performance, and disclosure of environmental performance, while the dependent variable in this research is the company's financial performance which is measured using return on assets (ROA). The results of this research prove that disclosure of economic and social performance has no effect on the company's financial performance, while disclosure of environmental performance has an effect on the company's financial performance.
Pengaruh Mekanisme Good Corporate Governance Dan Pengungkapan Akuntansi Lingkungan Terhadap Kinerja Keuangan Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 Ema Yanti; Effendy, Lukman; Isnaini, Zuhrotul
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.1337

Abstract

This research aims to determine the mechanism of Good Corporate Governance and Environmental Accounting disclosure on Company Financial Performance. Good Corporate Governance in the proxy mechanisms consists of board of commissioners, board of directors, audit committee and institutional ownership. Data was obtained from annual reports of manufacturing companies in the basic industrial and chemical sectors for 2019 - 2021. The total population was 79 companies, using purposive sampling techniques obtained as many 159 samples. Data were analyzed using panel data regression. The research results show that the board of commissioners, board of directors, audit committee and institutional ownership have no effect on the company's financial performance. And also environmental accounting disclosures have no effect on the company's financial performance.
Implementasi Corporate Social Responsibility Terhadap Lingkungan Sosial Di Sekitar Usaha Ternak Ayam Pedaging (Broiler): STUDI KASUS DI DESA DARMAJI, KEC.KOPANG KAB. LOMBOK TENGAH Eni apriani; Animah; Isnaini, Zuhrotul
Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 1 (2024): Jurnal Riset Mahasiswa Akuntansi, Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i1.973

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana implementasi CSR (Corporate Social Responsibility) terhadap lingkungan usaha ayam broiler di Desa Darmaji Kec.Kopang Kab.Lombok Tengah. Penelitian ini menggunakan metode penelitian kualitatif. Metode pengumpulan data yang digunakan yaitu, observasi, wawancara, dan dokumentasi. Informan dalam penelitian ini berasal dari pelaku bisnis, karyawan dan warga sekitar. Penelitian untuk mengetahui bagaimana implementasi CSR (Corporate Social Responsibility). Hasil penelitian ini yaitu implementasi CSR (Corporate Social Responsibility) sudah sesuai dengan dimensi CSR (Corporate Social Responsibility) yaitu dimensi ekonomi sebagai penyokong suatu keberhasilan usaha, dimensi sosial sebagai tanggung jawab pelaku usaha terhadap warga sekitar usahanya, dan dimensi lingkungan sebagai tanggung jawab pelaku usaha terhadap pelestarian lingkungan.
Analisis Faktor - Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Untuk Berkarir Menjadi Akuntan Berpraktik: Studi Kasus Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram Nurqomariatun; Sasanti, Elin Erlina; Isnaini, Zuhrotul
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 1 (2025): Jurnal Riset Mahasiswa Akuntansi, Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i1.1811

Abstract

This study aims to examine the influence of the perception of accounting students at the Faculty of Economics and Business, University of Mataram on the interest in becoming a practicing accountant. The variables used in this study are job market considerations, self-efficacy, and subjective norms. The sample in this study was determined using purposive sampling techniques and questionnaire distribution with a total of 67 respondents. Statistical data analysis uses multiple regression analysis techniques using the SPSS version 25 application. The results of this study show that the variables of job market considerations, self-efficacy, and subjective norms have a positive and significant effect on the interest in becoming a practicing accountant.