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ANALISIS TINGKAT KESEHATAN BANK: METODE RISK-BASED BANK RATING (RBBR) Puspitasari, Raja Gita; Rachmawati, Titiek
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 2 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v2i1.5615

Abstract

This study aims to determine and analyze the soundness level of National Foreign Exchange Private Banks for 2017-2020 which is reviewed using the Risk-based Bank Rating method as a whole. This type of research is descriptive quantitative with research subjects at Foreign Exchange National Private Banks listed on the Indonesia Stock Exchange in 2017-2021. The data in this study uses secondary data in the form of financial reports from the Annual Report. The sampling technique used purposive sampling. The analysis technique used is the analysis of the health of the bank with a risk approach (Risk-based Bank Rating) with the scope of assessment based on the factors of Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital. The results of the research on the Soundness Level of Foreign Exchange National Private Banks listed on the Indonesia Stock Exchange in 2017-2021 as a whole show healthy conditions with Composite Rating 1-2 achievements.
The Influence of Carbon Emission Disclosure, Environmental Performance, and Firm Size on the Financial Performance of Coal Mining Subsector Firms Solehsi, Devi Alita; Rachmawati, Titiek
Journal of Environmental Economics and Sustainability Vol. 3 No. 2 (2026): February
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jees.v3i2.1071

Abstract

This study looks at how the financial success of coal mining companies listed on the Indonesia Stock Exchange is affected by disclosure of carbon emissions, environmental performance, and company size. Using a quantitative approach with purposive sampling, six companies were selected as the sample. Carbon emission disclosure was measured using Carbon Emission Disclosure (CED), and environmental performance was assessed using environmental costs and PROPER ratings. Total company assets were used as a proxy variable, and financial performance was evaluated using ROA and ROE. SmartPLS 3 was used to analyze PLS-SEM data. The findings demonstrate that environmental management expenses lower short-term profitability and that disclosure of carbon emissions has a detrimental impact on both financial and environmental performance. Firm size has a positive, albeit slight, effect on financial performance. In conclusion, environmental sustainability efforts by coal mining companies help maintain corporate legitimacy and relationships with stakeholders, but they do not directly improve financial performance.