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All Journal Jurnal Ilmiah Telaah Manajemen Jurnal Bisnis dan Ekonomi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Students´ Journal of Economic and Management Benefit: Jurnal Manajemen dan Bisnis Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) International Journal of Islamic Business and Economics (IJIBEC) Ilomata International Journal of Management EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Economics and Business UBS Ilomata International Journal of Management MANAJEMEN Jurnal Ilmu Manajemen & Ekonomika Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen dan Dinamika Bisnis Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Principles Management and Bussines FINANCE : International Journal Of Management Finance Jurnal Hukum Islam International Journal of Economics, Management and Accounting International Journal Business, Management and Innovation Review International Journal of Islamic Business and Economics (IJIBEC) International Journal of Accounting, Management, and Economics Research : Ijamer Management Dynamics: International Journal of Management and Digital Sciences Proceeding of The International Conference on Management, Entrepreneurship, and Business
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Journal : MANAJEMEN

PERAN GREEN ACCOUNTING, KINERJA LINGKUNGAN, CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN PERUSAHAAN INDEKS SRI KEHATI Diva Aulia Nurfitriani; Rudi Kurniawan; Herry Subagyo; Linda Ayu Oktoriza
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.917

Abstract

Companies committed to sustainability are expected to improve their financial performance. However, the impact of Green Accounting, Environmental Performance, and Corporate Social Responsibility (CSR) on financial performance remains unclear, especially for companies listed in the SRI Kehati Index, which emphasizes sustainability principles, integrity in corporate management, and environmental awareness. This study examines the relationship between these three factors and financial performance using a quantitative approach with secondary data from nine companies. The analysis was conducted using panel data regression in EVIEWS 12. The results indicate that Green Accounting and Environmental Performance have no impact on financial performance, while CSR has a significant negative effect on financial performance.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN ENERGI DI BEI : PENDEKATAN MODEL GROVER Celline Yulia Isabella; Lenni Yovita; Herry Subagyo; Bara Zaretta
MANAJEMEN Vol. 5 No. 1 (2025): MEI : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/manajemen.v5i1.971

Abstract

Financial distress is a condition in which a company experiences financial decline prior to bankruptcy. Identifying financial distress is crucial for investors to anticipate the risk of bankruptcy. This study aims to examine the effect of financial distress on financial ratios, specifically liquidity ratio, profitability ratio, and leverage ratio. The population consists of all energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Purposive sampling was used as the sampling technique, resulting in a total of 340 research samples. The dependent variable is measured on a nominal scale, categorized as 0 for non-financial distress issuers and 1 for financial distress issuers. Data analysis was conducted using descriptive statistics, multicollinearity tests, data quality assessments, hypothesis testing, and logistic regression analysis with IBM SPSS version 25 software. The results indicate that the Current Ratio has a significant negative effect on financial distress. Similarly, the Net Profit Margin also has a significant negative effect on financial distress. Meanwhile, the Debt to Equity Ratio has a significant positive effect on financial distress.