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Muhammad Faisal AR Pelu
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Social Sciences

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Efek Profitabilitas, Financial Leverage dan Likuiditas terhadap Nilai Perusahaan dengan Financial Distress dan Earning Management sebagai Variabel Intervening Lukman Chalid; Ummu Kalsum; Muhammad Faisal AR Pelu
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1623

Abstract

Abstrak Tujuan penelitian ini, yaitu untuk mengetahui efek profitabilitas, financial leverage dan likuiditas terhadap nilai perusahaan dengan mediasi financial distress dan eraning management pada perusahaan sub sektor perdagangan eceran yang terdaftar di Bursa Efek Indonesia yang diharapkan memberikan masukan bagi industri perkebunan dalam merumuskan suatu pengungkapan lingkungan yang memadai. Penelitian ini menggunakan data sekunder berupa data pada laporan keuangan 25 perusahaan sub sektor perdagangan terdaftar di bursa Efek Indonesia periode 2018-2020. Teknik penentuan sampling dalam penelitian ini menggunaka metode purposive sampling dengan metode analisis dalam penelitian ini menggunakaan path analysis dan untuk mengetahui pengaruh variabel intervening dalam penelitian digunakan uji hipotesis berdasarkan path coefficient. Hasil penelitian menunjukkan profitabilitas dan likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan namun berpengaruh negatif dan signifikan terhadap financial distress dan earning management sementara itu financial leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan namun berpengaruh prositif terhadap financial distress dan earning management kemudian financial distress dan earning managemen sebagai variabel intervening dapat memediasi hubungan antara pofitabilitas, financial leverage dan likuiditas terhadap nilai perusahaan. Kata Kunci: Kinerja Keuangan, Financial Distress, Earning Management, Nilai Perusahaan. Abstract The purpose of this study is to determine the effect of profitability, financial leverage and liquidity on firm value by mediating financial distress and eraning management in retail trading sub-sector companies listed on the Indonesia Stock Exchange which are expected to provide input for the plantation industry in formulating an adequate environmental disclosure. . This study uses secondary data in the form of data on the financial statements of 25 trading sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used in this study was purposive sampling with the analytical method in this study using path analysis and to determine the effect of intervening variables in this study, hypothesis testing was used based on path coefficients. The results showed that profitability and liquidity had a positive and significant effect on firm value but had a negative and significant effect on financial distress and earning management , while financial leverage ,had a negative and significant effect on firm value but had a positive and positive effect on financial distress and earning management then financial distress and earnings. management variable intervening can mediate the relationship between profitability, financial leverage and liquidity to firm value. Keywords: Financial Perfomances; Financal DIstress; Earning Management, Firm Value.
Implementasi Akuntansi Lingkungan terhadap Kinerja Lingkungan dengan Pengungkapan CSR sebagai Variabel Intervening Muhammad Faisal AR Pelu; Tenriwaru Tenriwaru; Gina Melati Saira; Muslim Muslim
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1401

Abstract

Abstrak Tujuan penelitian ini, yaitu untuk mengetahui pengaruh akuntansi lingkungan terhadap kinerja lingkungan dengan Corporate Social Responsibility sebagai variable intervening pada perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia yang diharapkan memberikan masukan bagi industri perkebunan dalam merumuskan suatu pengungkapan lingkungan yang memadai. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan hasil penilaian PROPER yang dikeluarkan oleh Kementerian Lingkungan Hidup dan Kehutanan pada perusahaan perkebunan yang terdaftar di bursa Efek Indonesia. Teknik penentuan sampling dalam penelitian ini menggunaka metode purposive sampling dengan metode analisis dalam penelitian ini menggunakaan path analysis dan untuk mengetahui pengaruh variabel intervening dalam penelitian digunakan uji sobel test. Hasil penelitian menunjukkan akuntansi lingkungan berpengaruh positif signifikan terhadap kinsrja lingkungan, semakin baik penerapan akuntansi lingkungan maka kinerja lingkungan akan meningkat kemudian corporate social responsibility berpengaruh positif signifikan terhadap kinerja lingkungan, semakin tinggi nilai pengungkapan corporate social responsibility maka nilai kinerja lingkungan juga akan meningkat dan corporate social responsibility sebagai variabel intervening dapat memediasi hubungan antara akuntansi lingkungan dan kinerja lingkungan. Kata Kunci: Akuntansi Lingkungan, Kinerja Lingkungan, Corporate Social Responsibility. Abstract The purpose of this study is to determine the effect of environmental accounting on environmental performance with Corporate Social Responsibility as an intervening variable in plantation companies listed on the Indonesia Stock Exchange, which are expected to provide input for the plantation industry in formulating an adequate environmental disclosure. This study uses secondary data in annual reports and PROPER assessment results issued by the Ministry of Environment and Forestry on plantation companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling with the analytical method using path analysis. The Sobel test was used to determine the effect of the intervening variables in the study. The results show that environmental accounting has a significant positive effect on environmental performance. The better the application of environmental accounting, the environmental performance will increase then corporate social responsibility has a significant positive effect on environmental performance, the higher the value of disclosure corporate social responsibility, the value of environmental performance will also increase, and corporate social responsibility as variable intervening can mediate the relationship between environmental accounting and environmental performance. Keywords: Enviromental Accountingt; formatting; article.
Co-Authors Chalid, Lukman Gina Melati Saira Ummu Kalsum Yundari, Yundari