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Pengaruh Green Accounting dan Media Exposure Terhadap Profitabilitas pada Perusahaan Tambang Ika Din Rachmawati; Hayu Wikan Kinasih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10066

Abstract

                This study aims to analyze the effect of green accounting and media exposure on the profitability of mining companies listed on the Indonesia Stock Exchange. The background of this research is based on the importance of implementing environmental accounting and public information disclosure in improving corporate financial performance amid increasing sustainability demands. The research employs a quantitative method with a multiple linear regression approach. Data were obtained from annual reports of companies for the 2020–2024 period, selected using a purposive sampling method. The results show that green accounting and media exposure have a positive and significant effect on profitability. This indicates that the better a company manages environmental costs and enhances information transparency through media exposure, the higher its profitability level. However, the contribution of both independent variables is only 40%, while the remaining 60% is influenced by other factors not included in this study. This research is expected to serve as a reference for companies to strengthen their sustainability and transparency strategies to achieve optimal financial performance.
ANALISIS DAN DAMPAK PERILAKU KEUANGAN TERHADAP TEKANAN FINANSIAL: STUDI PADA MAHASISWA AKUNTANSI UNIVERSITAS DIAN NUSWANTORO Nurshaf Desta Rahmanto; Hermawan Triono; Hayu Wikan Kinasih; Purwantoro Purwantoro
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 4 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/3evcnt97

Abstract

Penelitian ini menganalisis pengaruh kualitas pembelajaran, financial self efficacy, dan literasi keuangan digital terhadap tekanan finansial mahasiswa dengan perilaku keuangan sebagai variabel mediasi. Pendekatan kuantitatif digunakan dengan melibatkan 214 mahasiswa Akuntansi Universitas Dian Nuswantoro melalui kuesioner terstruktur. Data dianalisis menggunakan uji validitas, reliabilitas, asumsi klasik, regresi linier berganda, serta uji mediasi Sobel. Hasil menunjukkan bahwa kualitas pembelajaran, financial self efficacy, dan literasi keuangan digital berpengaruh positif signifikan terhadap perilaku keuangan. Selain itu, perilaku keuangan berpengaruh positif signifikan terhadap tekanan finansial serta memediasi hubungan antarvariabel. Temuan ini menunjukkan bahwa tekanan finansial mahasiswa tidak semata-mata dipengaruhi faktor ekonomi, tetapi juga berkaitan dengan aspek kognitif, psikologis, dan literasi digital yang tercermin dalam perilaku keuangan.
Financial Literacy, Financial Self-Efficacy, and Social Influence as Determinants of Investment Intention among Generation Z Students Amalia Nur Chasanah; Hayu Wikan Kinasih; Suhita Whini Setyahuni
Jurnal Telekomunikasi dan Informatika Lbh. 4 Àir. 1 (2026): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/ijamer.v4i1.180

Abstract

This study aims to analyze the effect of financial literacy, financial self-efficacy, and social influence on investment intention among Generation Z students in Semarang. This research employs a quantitative approach with an explanatory research design. Data were collected through questionnaires distributed to 102 active university students in Semarang using purposive sampling. Data analysis was conducted using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results show that financial literacy does not have a significant effect on students’ investment intention. In contrast, financial self-efficacy and social influence have a positive and significant effect on investment intention. The R-square value of 0.547 indicates that the independent variables explain 54.7% of the variation in investment intention. These findings suggest that psychological and social factors play a more dominant role in influencing investment intention compared to financial knowledge. This study is expected to contribute to financial education development, particularly in enhancing investment intention among young generations.