Claim Missing Document
Check
Articles

Found 2 Documents
Search

PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN ROKOK DI BURSA EFEK INDONESIA PERIODE 2014-2021 Atmadja, Soesilawati Soema
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 2 No. 1 (2023): NOVEMBER 2023
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to empirically examine the effect of partial and simultaneous financial ratios (Current Ratio, Net Profit Margin, Debt to Asset Ratio, Total Assets Turn Over) on Profit Growth in Cigarette Companies listed on the Indonesia Stock Exchange for the 2014-2021 period. The population in this study comprises cigarette companies listed on the Indonesia Stock Exchange, and the sampling technique used is purposive sampling, with a final sample size of 4 companies. The analysis technique in this study employs multiple linear regression analysis with IBM SPSS Statistics 26 software. From the results of the study, it is partially shown that the Current Ratio variable has no effect on Profit Growth. For the Net Profit Margin variable, Debt to Asset Ratio variable, and Total Assets Turn Over variable, there is a partial and significant effect on Profit Growth. Simultaneously, the variables show a significant effect on Profit Growth. The results of the calculation of the Coefficient of Determination indicate a value of 0.765 or 77%.
PARADIGMA DIALEKTIKA PADA AKUNTANSI LINGKUNGAN Natalia, Irene; Situmorang, Bornok; Hastutie Noor Andriati; Sanggenafa, Mariolin A.; Atmadja, Soesilawati Soema
Fortunate Business Review Vol. 5 No. 2 (2025): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article aims to explore a deeper understanding of the phenomenon of dualism of opinion on the existence of environmental accounting. This study examines environmental accounting from the perspective of Hegel. This study proposes a new approach that accommodates both thesis and antithesis, ultimately leading to a synthesis. This study conducts a review and examination of various documents, including books, research results, laws and regulations, and other electronic sources. The study is presented together with the author's critical opinion, which is conceptualised so that this study is a conceptual paper. The study's results begin with the differences in approach between those who accept and those who reject environmental accounting, along with their respective arguments (thesis and antithesis). In the end, the author presents a critical opinion (conceptual) in the form of a synthesis, arguing that regulations are needed to accommodate environmental accounting, so that stakeholders can avoid behaviour that has the potential to cause damage to the ecosystem.