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Pengaruh Green Accounting dan Kinerja Lingkungan terhadap Kinerja Keuangan: (Studi Empiris Perusahaan Sektor Pertambangan di BEI Tahun 2019-2023) Ihsani, Nahda Thabita; Mulyani, Erly
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i1.95

Abstract

This study aims to prove and analyze the influence of green accounting and environmental performance on financial performance in mining sector companies on the Indonesia Stock Exchange. This study used 17 mining sector companies selected using the purposive sampling method. Data was adapted from the official IDX website and the website of each company selected as a sample. The study was conducted from 2019 to 2023. The data analysis method used was panel data regression, while hypothesis testing was carried out using the t-statistic test. Based on the results of the first hypothesis test, it was found that green accounting had a positive effect on financial performance, the results of the second hypothesis test also found that environmental performance had a positive and significant effect on the financial performance of mining sector companies on the Indonesia Stock Exchange from 2019 to 2023..
Pengaruh Reputasi Underwriter, Reputasi Auditor Dan Financial Leverage Terhadap Underpricing Saham IPO dI BEI Febrian, Adelina Everesta; Mulyani, Erly
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 1 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i1.131

Abstract

This research was conducted with the aim of 1) Is there an influence of Underwriter Reputation on Underpricing of IPO shares. 2) Is there an influence of Auditor Reputation on Underpricing of IPO shares. 3) Is there an influence of financial leverage on underpricing of IPO shares. This research uses quantitative data with source data from the company's prospectus and financial reports. The sample for this research is 158 companies that conducted an IPO from 2019-2023. The analytical method used in this research is descriptive analysis,normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple regression analysis, determinant coefficient test, simultaneous test (F) and partial test (T). The results of this research are that underwriter reputation, auditor reputation and financial leverage have no effect on underpricing of shares on the IDX