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All Journal Jurnal Informatika dan Rekayasa Perangkat Lunak ATRABIS: Jurnal Administrasi Bisnis (e-Journal) Jurnal Cahaya Mandalika Jurnal Teknologi Sistem Informasi dan Sistem Komputer TGD MANAJEMEN Bulletin of Science Education Jurnal Akuntansi dan Keuangan Prosiding Seminar Nasional Sisfotek (Sistem Informasi dan Teknologi Informasi) Journal of Artificial Intelligence and Engineering Applications (JAIEA) Jurnal Sistem Informasi dan Teknologi (SINTEK) Jurnal Hukum Prioris Journal of Informatics, Electrical and Electronics Engineering AMMA : Jurnal Pengabdian Masyarakat Fundamental and Applied Management Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JURNAL RUMPUN MANAJEMEN DAN EKONOMI MERDEKA: Jurnal Ilmiah Multidisiplin Journal of Ekonomics, Finance, and Management Studies Ekliptika: Jurnal Inovasi Teknologi Berkelanjutan Sintek Kuwera International Journal of Economics and Management Research
Rudi Kurniawan
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Social Sciences Other

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Journal : MANAJEMEN

 1 
PERAN GREEN ACCOUNTING, KINERJA LINGKUNGAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN INDEKS SRI KEHATI Diva Aulia Nurfitriani; Rudi Kurniawan; Herry Subagyo; Linda Ayu Oktoriza
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.917

Abstract

Companies committed to sustainability are expected to improve their financial performance. However, the impact of Green Accounting, Environmental Performance, and Corporate Social Responsibility (CSR) on financial performance remains unclear, especially for companies listed in the SRI Kehati Index, which emphasizes sustainability principles, integrity in corporate management, and environmental awareness. This study examines the relationship between these three factors and financial performance using a quantitative approach with secondary data from nine companies. The analysis was conducted using panel data regression in EVIEWS 12. The results indicate that Green Accounting and Environmental Performance have no impact on financial performance, while CSR has a significant negative effect on financial performance.
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET PADA PERUSAHAAN PERBANKAN DI BEI 219-2023 Fitriyana M. Rukin; Rudi Kurniawan; Dian Prawitasari; Ida Farida
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.1003

Abstract

This study investigates the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Assets (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling, 20 companies were selected over 5 years (100 observations). Multiple linear regression analysis shows that CR has a significant positive effect on ROA, DER has no significant effect, while TATO has a significant negative effect on ROA.
Co-Authors ., Rusliyawati Ahmad Faqih Ajudin Andika Isma Andina Dwijayanti Antoni Zulius Arif Rinaldi Arif Rinaldi Dikananda Ayu Oktoriza, Linda Bani Nurhakim Bisma Mahendra Budi Santoso Dadang Sudrajat Defrizal Defrizal Denni Pratama Dian Prawitasari Diana Puspitasari Diva Aulia Nurfitriani Dwi Eko Eva Yuniarti Utami Fachry Abda El Rahman Fathurrahman Fatihanursari Dikananda Ferdi Saputra fikri firmansyah Fitriyana M. Rukin Gifthera Dwilestari Herry Subagyo Hilda Novia Ramadani Ibnu Fajri Ida Farida iis Riyana Irfan Ali Irham Zaini Mubarok Joko Supriyanto Kalimatus Saroh Kaslani Khadeeja Khaerul Anam Kushariyadi LATIFAH Lisnawati Mahda, Muhammad Mamlu'atul Khoiru Nisa Martanto Maulana Ridwan Mochammad Imron Awalludin Muhammad Iqbaludin Nabila Salsa Azzahra Nadia Ayu Majiid Nafhan Khairuddin Fathin Nining Rahaningsih Novianti Indah Putri NUR HAMIDAH Nurlaila Syarfiah Asfo Nurul Fauziah Nurwijayanti Oktoriza, Linda Ayu Prima Vandayani Ramdan Irawan Riri Narasati Ryan Hamonangan Saeful Amri Saeful Anwar Salsa Filiya Sandy Eka Permana Santi Nurjulaiha Setiyo Adi Wibowo Shinta Virgiana Suhita Whini Setyahun Suteja Syaiful Imanudin Tati Suprapti Tirta, M Sandy Tri, Kurnia Trian Nurmansyah Tuti Nuriyati Umi Hayati Windi Herlita Vidila Yudhistira Arie Wijaya Yunia Eka Putri Yuyun Taufik Zen Munawar Zul Fahnur Zakaria Zulfa Hana Aqliyah