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Journal : Akuntansi Bisnis

PENGARUH CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DENGAN MEDIASI LEVERAGE PADA PERUSAHAAN BUMN DALAM BEI Sabatanta, Boyke Daniel; Simbolon, Richard F
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 2 (2020): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.828 KB) | DOI: 10.35606/jabm.v27i2.686

Abstract

Tujuan penelitian ini adalah menguji dan menganalisis pengaruh corporate governance terhadap profitabilitas menggunakan leverage sebagai variabel mediasi. Sampel sebanyak 20 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2017-2018 sehingga diperoleh sebanyak 40 observasi. Teknis analisis menggunakan analisis regresi linear berganda. Hasil penelitian menyimpulkan bahwa corporate governance secara signifikan berpengaruh terhadap leverage dan profitabilitas. Lebih lanjut dibuktikan bahwa leverage secara signifikan mempengaruhi profitabilitas. Leverage secara meyakinkan terbukti memediasi pengaruh corporate governance terhadap profitabilitas
Pengaruh Akuntansi Hijau, Kepemilikan Manajerial, dan Kepemilikan Institusional terhadap Nilai Perusahaan (The Influence of Green Accounting, Managerial Ownership, and Institution Ownership on Firm Value) Sitanggang, Sondang Uli; Hutabarat, Francis M.; Simbolon, Richard Friendly
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 2 (2024): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i2.1439

Abstract

This study aims to analyze how company value is affected by green accounting, management ownership, and institutional ownership. To achieve this goal, the population for this study was taken from the reports of companies listed in the Sri Kehati index and sampled by the purposive sampling method. Data was obtained from the annual financial statements of companies in the period 2018 to 2022. This study uses a descriptive research design with the help of SmartPLS software version 3.0. The results of this study show that green accounting has a significant and positive effect on company value, while institutional and managerial ownership has a significant and negative effect on company value.