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Journal : Applied Accounting and Management Review

THE EFFECT OF GREEN ACCOUNTING AND COMPANY SIZE ON COMPANY PERFORMANCE Setiyaningsih, Rozi Fery; Kamaluddin, Nurhadi; Kartika, Fitri Dian; Alfian, Mohammad
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 2 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i2.6003

Abstract

This research aims to determine the effect of Green Accounting and Company Size on company performance. Using a quantitative approach. The sampling method is purposive sampling of secondary data on food and beverage sector companies listed on the Indonesia Stock Exchange. Process the data using Multiple Linear Regression with SPSS 26 software. The research results show that Green Accounting Disclosure has a significant positive effect on company performance. On the other hand, company size has a significant negative effect on company performance.
ANALYSIS OF FINANCIAL PERFOMANCE AT PT. KIMIA FARMA TBK BEFORE AND DURING THE COVID-19 PANDEMIC Kamaluddin, Nurhadi; Insani, Ade Ilma
Applied Accounting and Management Review (AAMAR) Vol. 3 No. 2 (2024): APPLIED ACCOUNTING AND MANAGEMENT REVIEW (AAMAR)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/aamar.v3i2.6081

Abstract

During the Covid-19 pandemic, there was a decrease in GDP by 2.07%. As a result, many company sectors experienced a contraction in economic growth, but some company sectors actually experienced an increase in productivity, one of which was the health sector. This study aims to determine the differences in the financial performance of PT Kimia Farma, Tbk before and during the Covid-19 pandemic in terms of Current Ratio, Quick Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Net Profit Margin, Return on Equity, Total Assets Turnover, and Fixed Assets Turnover. With quantitative descriptive research methods and sample population using the financial statements of PT Kimia Farma, Tbk for the period 2017-2022. With data analysis techniques, namely financial ratio analysis, normality test, Paired Samples T-test, and processed using SPSS v.21. The results of the study concluded that based on the Paired Samples T-test test, the results showed the acquisition of a Sig value. (2-tailed) of (0.549)>α (0.05) for Current Ratio, (0.269)>α (0.05) for Quick Ratio, (0.358)>α (0.05) for Debt to Asset Ratio, (0.349)>α (0.05) for Debt to Equity Ratio, (0.283)>α(0.05) for Net Profit Margin, (0.779)>α(0.05) for Return on Equity, (0.343)>α(0.05) for Total Assets Turnover, and (0.218)>α(0.05) for Fixed Assets Turnover. So it can be concluded that there is no significant difference in financial performance before and during the Covid-19 pandemic.