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SUMBER DAYA INTERNAL PERUSAHAAN SEBAGAI DETERMINAN KINERJA KEUANGAN Natalia, Irene; Jusuf, A An Arief
Journal of Innovation Research and Knowledge Vol. 4 No. 4: September 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i4.8598

Abstract

This study examines the influence of intrinsic company factors on the financial performance of transportation and logistics sector companies listed on the Indonesia Stock Exchange from 1994 to 2022. The intrinsic management factors include company size, liquidity, corporate income tax, intangible assets, leverage, and company age. Data were taken from the OSIRIS database and tested using 332 observations were obtained. The analysis was tested with ordinary least squares. The study found that intangible assets and leverage affect financial performance. This research contributes to the resource-based theory regarding management's use of company resources to generate financial performance. The intrinsic company variables, such as intangible assets and leverage, should be considered by investors when assessing financial performance and making investment decisions in transportation and logistics sector companies in Indonesia, especially during the health crisis period. Additionally, management needs to maintain profitability levels to achieve future sustainability and solvency.
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.

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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.
Pengaruh Pasar Saham Amerika Serikat, Tiongkok dan Indonesia Selama Perang Dagang 2018-2020 Natalia, Irene
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 3 No 2 (2020): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2020
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v3i2.49

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pasar saham Amerika Serikat, Tiongkok, Indonesia saat perang dagang terbuka antara Amerika Serikat dan Tiongkok yang dimulai 6 Juli 2018. Pasar saham Amerika Serikat (Dow Jones Index), pasar saham Tiongkok (Shanghai Composite Index dan Hang Seng Index), dan pasar saham Indonesia (Jakarta Stock Exchange Index) digunakan untuk merepresentasikan diversifikasi investasi saham antar negara. Pengujian dimulai dengan uji hubungan antara pasar saham dengan uji korelasi untuk mengetahui pergerakan bersama antara indeks saham. Setelah itu, dilakukan uji regresi berganda untuk mengetahui pengaruh pasar saham Amerika Serikat dan pasar saham Tiongkok terhadap pasar saham Indonesia. Periode penelitian dimulai dari 6 Juli 2018 hingga 30 September 2020 (818 hari). Temuan penelitian ini adalah hubungan (pergerakan bersama) antara pasar saham Amerika Serikat-Indonesia dan Tiongkok-Indonesia. Temuan yang lain adalah pasar saham Indonesia dipengaruhi oleh pasar saham Amerika Serikat dan Tiongkok. Temuan empiris berimplikasi kepada keputusan investor domestik dan internasional untuk investasi jangka pendek saat perang dagang terbuka antara Amerika Serikat dan Tiongkok.