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All Journal Jurnal Visi Ilmu Pendidikan Sosio Konsepsia Jurnal Ilmu Manajemen dan Akuntansi Terapan FINANCIAL : JURNAL AKUNTANSI Journal of Islamic Accounting and Finance Research Eksos Jurnal Ilmiah Raflesia Akuntansi Penamas: Journal of Community Service Kapuas
Agus Widodo
Politeknik Negeri Pontianak
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Eksos

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Pengaruh Penerapan PSAK Nomor 71 pada Kinerja Perbankan Indonesia yang Terdaftar di BEI Fiorintari, Fiorintari; Widodo, Agus; Mahyus, Mahyus; Sari, Wida Arindya
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.647

Abstract

This research was motivated by changes in the implementation of PSAK in the banking world, which initially used PSAK 50 and 55, then replaced with PSAK 71 to calculate the CKPN. This research aims to determine the effect of implementing PSAK 71 on CKPN on the performance of banks listed on the Indonesia Stock Exchange (BEI). This new policy standard for implementing PSAK 71 begins in 2020 and has an impact on CKPN and non-performing loans in a bank. Problematic credit can cause potential losses to banks. This research was conducted on banks in Indonesia and registered on the IDX. This study uses a quantitative approach. The data collection techniques used are documentation studies and library methods. The implementation of PSAK 71, which is proxied by CKPN, has a significant negative effect (0.010) on the profitability of banking companies with the largest assets in Indonesia which are listed on the BEI in 2019-2022. CKPN is formed in anticipation if the debtor (borrower) experiences default in the future during the loan period. The implementation of PSAK 71 requires banks to increase reserves (CKPN). This CKPN is recognized as a company expense. As the company's operational expenses increase, the company's profitability (ROA) decreases.
Performa Lingkungan, Ukuran Perusahaan, dan Performa Perusahaan Widodo, Agus
Eksos Vol. 20 No. 1 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i1.778

Abstract

This research aims to find the relationship between environmental performance and company performance in public companies included in the Basic Industry and Chemical subsector categories in 2016-2020. The sample was selected using a purposive sampling technique and obtained 13 companies using the multiple regression analysis method. The research results show that environmental performance variables (Proper) and firm size are proven to influence company performance (Stock prices) in companies that have implemented or are following the Proper program from Kementrian Lingkungan Hidup dan Kehutanan.
PENGARUH PENGUNGKAPAN ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN Nugroho, Yohanes Adi; Widodo, Agus; Cahyowati, Anik
Eksos Vol. 20 No. 2 (2024): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v20i2.926

Abstract

The aim of this research is to look for the influence of Environmental, Social, Governance (ESG) on financial performance (ROA), the influence of Environmental, Social, Governance (EGS) on Company value (Tobin) as well as the influence of Environmental, Social, Governance (ESG) and financial performance ( ROA) on company value (Tobin). Using a sample of public companies listed on the Indonesia Stock Exchange in 2023. The sample was selected based on purposive sampling criteria and obtained a total sample of 66 companies that reported Environmental, Social, Governance (ESG) in 2023. This research also used a control variable, namely Size ( Total Assets) and Leverage. The analytical tool used is multiple regression using SPSS version 25. The research results show that there is no influence between ESG and financial performance (ROA) with a sig value. 0.264. ESG has no effect on company value (Tobin) with sig. 0.396. ESG and financial performance (ROA) have no effect on company value (Tobin) sig. 0.417 and 0.879.
Co-Authors Anik Cahyowati B2092151009, PERDHIANSYAH Cahyowati, Anik Desty Wana Fiorintari Fiorintari Fiorintari, Fiorintari Fiorintari, Fioritari Henri Prasetyo Ika Kurnia Indriani Indriani, Ika Kurnia Khamim Lestari, Melati Pramudita Mahyus, Mahyus Melati Pramudita Lestari Merry Triani Mochammad Najmul Afad Muhammad Lutfi Hakim Murti Puspita Rukmi Nur, Uray M. Prasetyo, Henri Rika Irawati Rokhimah, Zulaika Putri Sari, Arindya Sari, Titi Purbo Sari, Wida Arindya Soraya Soraya V. Ananta Wikrama Tungga Dewi Wahyudi Wahyudi Wana, Desty Wida Arindya Sari Yani Riyani Yohanes Adi Nugroho