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All Journal Jurnal Ekonomi Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Journal The Winners JAM : Jurnal Aplikasi Manajemen Journal of Degraded and Mining Lands Management Jurnal Manajemen Atma Jaya Binus Business Review E-Dimas: Jurnal Pengabdian kepada Masyarakat Hasanuddin Economics and Business Review Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Minda Baharu Referensi : Jurnal Ilmu Manajemen dan Akuntansi Agroekoteknologi Tropika Lembab Review of Management and Entrepreneurship INTEGRITAS : Jurnal Pengabdian Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Wiga : Jurnal Penelitian Ilmu Ekonomi New Language Dimensions Journal of Applied Agricultural Science and Technology Journal of International Conference Proceedings JPMA Innovative: Journal Of Social Science Research JS (Jurnal Sekolah) Social Science Academic Jurnal Manajemen Maranatha
Sumani .
Universitas Katolik Indonesia Atma Jaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MELAKUKAN INITIAL PUBLIC OFFERING (IPO) Sabda Risky Juliana; Sumani Sumani
Jurnal Akuntansi Vol 13 No 2 (2019): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (619.397 KB) | DOI: 10.25170/10.25170/jara.v13i2.476

Abstract

This study aims to determine the differences in corporate financial performance before and after Initial Public Offering (IPO). Variables in this study using Current Ratio (CR), Total Assets Turn Over (TATO), Debt to Equity Ratio (DER), Return On Equity (ROE). The sample used in this study is a company that IPO in 2013-2014 as many as 37 companies with purposive sampling method. Hypothesis testing method using paired sample t-test (paired sample t-test).Based on the results of descriptive analysis shows the increase of CR means after IPO, while in TATO, DER, ROE decreased. Based on the results of paired sample T-test shows there are significant differences in CR, TATO, ROE after IPO, while DER no significant difference after IPO.
THE INFLUENCE OF SUSTAINABILITY IMPLEMENTATION (PROFIT, PEOPLE, PLANET) ON FINANCIAL PERFORMANCE OF COMPANIES IN SRI-KEHATI INDEX Uriel Kafka Lungguran; Sumani Sumani
Jurnal Akuntansi Vol 16 No 1 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i1.2871

Abstract

Triple bottom line is a framework concept that take notice to economic performance which can be seen on profitability, social care performance, and empowerment of environmental biodiversity performance. The purpose of this research is to examine and explain the effect of 3P (profit, people, planet) on abnormal return.This research uses secondary data which is obtained from Indonesian Stock Exchange (IDX). The population of this research can be counted 25 companies that listed in SRI-KEHATI Index on 2016-2019 period and were taken 17 companies that fulfill the criteria. With the result that the sample of this research can be counted 64 data. The research method uses descriptive statistic analysis, classic assumption test, and multiple linear regression by using Statistic Package for Social Science (IBM SPSS Statistic 25th version) to proceed data.The research result indicates that there is a significant with negative effect on planet variable as independent variable on abnormal return as dependent variable. Furthermore, there is no significance indicate by profit variable and people variable as independent variable on abnormal return as dependent variable.
PENGARUH INOVASI TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR INDUSTRI ENERGI DI INDONESIA Wenny Chandra; Sumani Sumani
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.4331

Abstract

Sustainability is an important issue that continues to be intensified through various activities such as CSR and green investment. This study aims to examine, review, and explain the effect of innovation on the profitability of energy industry companies through the mediation of CSR and green investment activities. The data used in this study are secondary data obtained from the Indonesia Stock Exchange (IDX). The population in this study were 76 energy industry companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. Of this population, 24 energy industry companies met the research criteria. Data processing was carried out through SmartPLS software version 3.2.9. Testing is done through the inner model test which aims to test the relationship between exogenous variables and endogenous variables using the coefficient of determination (R2), predictive relevance (Q2), effect size (F2), and hypothesis testing (t-stat and p-value). The results showed that there was no significant effect of innovation on CSR, green investment, and profitability as dependent variables. In addition, there is no significant effect of CSR and green investment as independent variables on profitability. Finally, there is no significant effect of innovation on profitability through the mediation of CSR and green investment.
EFEK SKOR ESG PADA  KAPITALISASI PASAR PERUSAHAAN DALAM INDEX ESG LEADERS INDONESIA Nugroho, Emanuel Yakobus Prasetyo; Sumani, Sumani
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.6620

Abstract

ESG is a concept that prioritizes sustainable development, investment, and company operations using three criteria—environmental, social, and governance. Businesses with strong ESG policies typically do better over the long run. Revenue, net profit, growth, and a greater market valuation—reflected in market capitalization—can all be indicators of improved long-term performance. This study examines the relationship between ESG scores and market capitalization for 17 businesses included in the Indonesian ESG Leaders Index (March 15-September 19, 2023) using firm value as an intervening variable. Multiple linear regression analysis was employed as the data analysis strategy. The study’s results, which were obtained by regression analysis with IBM SPSS 29, demonstrated that ESG scores had no discernible impact on market capitalization as measured by business value overall. .
SUSTAINABILITY, GREEN BONDS DAN DAMPAKNYA PADA NILAI PERUSAHAAN Dharmastuti, Christiana Fara; Zefanya, Okaria Nathalie; sumani, sumani
Jurnal Akuntansi Vol 18 No 2 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i2.5178

Abstract

Sustainability issues and practices have now become an important part and an interesting trend around the world. Companies in running their business are required not only to take into account economic factors, but also to pay attention to sustainability practices. In the financial sector, one of the sustainability supports through funding through green bonds, namely green bonds.  This study aims to analyze the effect of corporate sustainability practices in terms of the 3 P's (Profit, Planet, People) on the decision to issue green bonds and their impact on company performance. The study was conducted on companies in ASIA with the subject of 78 companies from 10 countries. Data was obtained from the Climate Bonds Initiative, International Capital Market Association, IDX and Yahoo Finance and from the company's website. Hypothesis testing using the Smart PLS application. The test results show that people affect the decision of green bonds and company performance, while profit and planet have no significant effect on green bonds or company performance.
Co-Authors Afandi, Mochammad Farid Ahmad Roziq AKTAVIA HERAWATI Arika Indah Kristiana Azizah, Zakiyah Lina Nur Budi Nugroho, Yohanes Arianto Cempaka Paramita, Cempaka Christiana Fara Dharmastuti, Christiana Fara Christine Winstinindah Sandroto Dwi Priyo Ariyanto Dwinita Laksmidewi Dwinita Laksmidewi, Dwinita Ema Desia Prajitiasari Eveline Kusuma Fitriana, Ummi Nur Ganjar Herdiansyah, Ganjar Haqi, Roikha Nurul Hengky Sulaiman Ika Barokah Suryaningsih Intan Nurul Awwaliyah Jaka Suyana Kartikasari, Dyah Kenneth, Sean Komariah Komariah Limawan , Tamara Letitia Lokaprasidha, Pramesi Madyakusumawati, Synthia Mahdani, Sutheta Putra Markilah, Markilah Marmono Singgih Maro’ah, Siti Michael Dimitri Mujiyo Mujiyo Nanik Setyowati Nugroho, Emanuel Yakobus Prasetyo Nugroho, Yohanes Arianto Budi NURDIN, DJAYANI Pambudi, Rilo Prasetya, Ignatius Bryan Putri, Rizky Atika Salsabila Ivabianca Ramadhan, Sandy Fajar Retno Rosariastuti Reza Suleman Rilo Pambudi Rony, Zahara Tussoleha Sabda Risky Juliana Safira, Firjin Siti Saadah Sri Hartati Steven Lesmana Surachman, Rinta Faradila Susanto, Arnis Budi Sutarno Sutarno Syahputri, Hilda Mega Syahputri, Vika Uriel Kafka Lungguran Wahyuningsih, Unik Washil, Moh. Zadul Wenny Chandra Widhiyastuti, Alfia Nisa Widodo, Roni Winstinindah Sandroto, Christine Winstinindah-S, Christine Wistinindah S, Christine Yasintha Soelasih Yuanisyah, Risma Febrian Yudapratama, Ammar Firdausi Zefanya, Okaria Nathalie