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All Journal Widya Warta JRMA (Jurnal Riset Manajemen dan Akuntansi) Jurnal Akuntansi Multiparadigma Jurnal AKSI (Akuntansi dan Sistem Informasi) JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Prosiding Seminar Nasional Multidisiplin Jurnal Media Akademik (JMA) Journal of Economics, Bussiness and Management Issues
Intan Immanuela
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Journal : JRMA (Jurnal Riset Manajemen dan Akuntansi)

 1 
Faktor-Faktor yang Mempengaruhi Kinerja Finansial Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Ananda, Tiara Riszky; Immanuela, Intan; Purbandari, Theresia
JRMA | Jurnal Riset Manajemen dan Akuntansi Vol 3, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1073.418 KB)

Abstract

The healthy and efficient financial performance is the important thing to reach thr greatest profit in the goverment. The goverment have to make an analysis of financial report in order to control the financial performance in a goverment and to compare the goverment’s condition in several years. There are many factors that influence the financial performance. This research is aimed to examine the influence of institutional ownership, an invesment decision, age, and the financial leverage against the financial performance. The population in this research is manufacturing company who enrolled in BEI in 2011-2013. The sample used in this research is 75 companies taken by applying the technique of purposive sampling. Engineering analysis used to test the hypothesis. The technique analysis use double regression linear (multiple regression). The result of this research shows that the institutional ownership and age of the company significant on the financial performance while the decision of the investment and also financial leverage do not significant on the financial performance
Faktor-Faktor yang Mempengaruhi Kinerja Finansial Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tiara Riszky Ananda; Intan Immanuela; Theresia Purbandari
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 3, No 1 (2015)
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1073.418 KB) | DOI: 10.33508/jrma.v3i1.450

Abstract

The healthy and efficient financial performance is the important thing to reach thr greatest profit in the goverment. The goverment have to make an analysis of financial report in order to control the financial performance in a goverment and to compare the goverment’s condition in several years. There are many factors that influence the financial performance. This research is aimed to examine the influence of institutional ownership, an invesment decision, age, and the financial leverage against the financial performance. The population in this research is manufacturing company who enrolled in BEI in 2011-2013. The sample used in this research is 75 companies taken by applying the technique of purposive sampling. Engineering analysis used to test the hypothesis. The technique analysis use double regression linear (multiple regression). The result of this research shows that the institutional ownership and age of the company significant on the financial performance while the decision of the investment and also financial leverage do not significant on the financial performance
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Perusahaan Manufaktur Sektor Barang Konsumsi yang Terdaftar di BEI Tahun 2020-2022) Sakdiah, Nurul Lailatul; Immanuela, Intan
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 12, No 1 (2024): Periode April - Juli
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jrma.v12i1.1299

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh green accounting terhadap kinerja keuangan perusahaan. Variabel indpenden green accounting pada penelitian ini diproksikan dengan aktivitas lingkungan, produk ramah lingkungan, biaya lingkungan, dan kinerja lingkungan. Sedangkan variabel dependen kinerja keuangan diproksikan dengan return on asset. Objek penelitian yang digunakan adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2020-2022. Sampel penelitian diambil dengan menggunakan purposive sampling sehingga diperoleh 32 perusahaan yang memenuhi kriteria. Metode penelitian menggunakan analisis regresi linear berganda dengan program SPSS 26. Hasil penelitian mengungkapkan bahwa secara parsial aktivitas lingkungan, produk ramah lingkungan dan biaya lingkungan tidak berpengaruh terhadap kinerja keuangan. Sedangkan kinerja lingkungan berpengaruh positif terhadap kinerja keuangan. Secara simultan green accounting yaitu aktivitas lingkungan, produk ramah lingkungan, biaya lingkungan dan kinerja lingkungan berpengaruh terhadap kinerja keuangan.This research aims to test and analyze the effect of green accounting on company financial performance. The independent variable green accounting in this study is proxied by environmental activities, environmentally friendly products, environmental costs and environmental performance. Meanwhile, the dependent variable of financial performance is proxied by Return on Assets. The research objects used are manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2020-2022. The research sample was taken using purposive sampling, obtaining 32 companies that met the criteria. The research method uses multiple linear regression analysis with the SPSS 26 program. The research results reveal that partially environmental activities, environmentally friendly products and environmental costs have no effect on financial performance. Meanwhile, environmental performance has a positive effect on financial performance. Simultaneously, green accounting, namely environmental activities, environmentally friendly products, environmental costs and environmental performance, has an influence on financial performance.
Co-Authors Ananda, Tiara Riszky Denandra, Fegisa Gayuh Handayanidwi, Dwi Handayanidwi, Dwi Haris Wibisono Kanisius Keluli Kristanti Diyah Anggraini Mujilan - Mujilan, - Sakdiah, Nurul Lailatul Sri Rustiyaningsih Theresia Purbandari Theresia Purbandari Tiara Riszky Ananda