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All Journal Buletin Studi Ekonomi English Review: Journal of English Education Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan SEIKO : Journal of Management & Business Jurnal Mantik Community Engagement and Emergence Journal (CEEJ) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ilmiah Wahana Pendidikan INVOICE : JURNAL ILMU AKUNTANSI Studi Akuntansi, Keuangan, dan Manajemen Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research West Science Interdisciplinary Studies West Science Accounting and Finance West Science Interdisciplinary Studies
Nesti Hapsari
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Rasio Hutang Terhadap Ekuitas, Return On Equity, dan Ukuran Perusahaan Terhadap Retur Saham pada Perusahaan Subsektor Farmasi yang Terdaftar di BEI Periode 2018-2023 Taruna, Alang Buwana Nurfahlefi Mardi; Hapsari, Nesti
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i3.8829

Abstract

Penelitian ini bertujuan untuk mengetahui dan menguji pengaruh Debt to Equity Ratio, Return on Equity, dan ukuran perusahaan terhadap Return saham. Populasi dalam penelitian ini adalah perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2023. Sampel ditentukan dengan menggunakan metode purposive sampling, yang mana sebanyak 8 perusahaan digunakan sebagai sampel penelitian. Teknik analisis data yang digunakan adalah analisis deskriptif dan verifikatif dengan pendekatan kuantitatif. Pengujian hipotesis yang digunakan adalah model regresi linier berganda serta uji parsial dan simultan. Pengujian dibantu dengan software SPSS 27. Hasil penelitian menunjukkan bahwa secara parsial Debt to Equity Ratio dan ukuran perusahaan tidak berpengaruh terhadap Return saham, sedangkan Return on Equity berpengaruh terhadap Return saham. Secara simultan, Debt to Equity Ratio, Return on Equity, dan ukuran perusahaan berpengaruh terhadap Return saham. Dari hasil pengujian koefisien determinasi, terlihat bahwa perubahan Return saham dipengaruhi oleh Debt to Equity Ratio, Return on Equity, dan ukuran perusahaan sebesar 0,125 atau setara dengan 12,5%, sedangkan sisanya sebesar 87,5% dipengaruhi oleh variabel lain yang tidak dibahas dalam penelitian ini.
The Effects of Green Organizational Citizenship Behavior and Circular Economy Adoption on the Success of Green Accounting Initiatives through Cultural Readiness among Employees of Public Accounting Firms in West Java Wijaya, Muhamad Rizky; Suwandi, Suwandi; Hapsari, Nesti; Pratiwi Octasylva, Annuridya Rosyidta; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2282

Abstract

This study investigates the influence of Green Organizational Citizenship Behavior (GOCB) and Circular Economy (CE) implementation on the success of Green Accounting (GA) initiatives, mediated by Cultural Readiness (CR) among employees of public accounting firms in West Java. Using a quantitative approach, data were collected from 135 respondents via a Likert scale (1–5) and analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS) version 3. The results reveal that both GOCB and CE implementation positively and significantly influence CR, which in turn significantly enhances GA success. Moreover, CR partially mediates the relationships between GOCB, CE implementation, and GA success, highlighting the critical role of organizational culture in supporting sustainability initiatives. These findings suggest that fostering environmentally responsible behaviors, embedding circular economy principles, and cultivating cultural readiness are essential for achieving effective Green Accounting practices in public accounting firms.
The Effects of Green Organizational Citizenship Behavior and Circular Economy Adoption on the Success of Green Accounting Initiatives through Cultural Readiness among Employees of Public Accounting Firms in West Java Wijaya, Muhamad Rizky; Suwandi, Suwandi; Hapsari, Nesti; Pratiwi Octasylva, Annuridya Rosyidta; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2282

Abstract

This study investigates the influence of Green Organizational Citizenship Behavior (GOCB) and Circular Economy (CE) implementation on the success of Green Accounting (GA) initiatives, mediated by Cultural Readiness (CR) among employees of public accounting firms in West Java. Using a quantitative approach, data were collected from 135 respondents via a Likert scale (1–5) and analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS) version 3. The results reveal that both GOCB and CE implementation positively and significantly influence CR, which in turn significantly enhances GA success. Moreover, CR partially mediates the relationships between GOCB, CE implementation, and GA success, highlighting the critical role of organizational culture in supporting sustainability initiatives. These findings suggest that fostering environmentally responsible behaviors, embedding circular economy principles, and cultivating cultural readiness are essential for achieving effective Green Accounting practices in public accounting firms.
Co-Authors Abdul Kodir Al Baekani Aditya Permana Magdalena Alfiana Lista Nugroho Alfin Amirudin Septian, Achmad Nawawi, Arif Rakhman, Ida Nuraini Saputri, Seia Piantara, Aprilia, Wina Arum, Mega Asep Muslihat Aulia Rahmawati CANDRA GUNAWAN Candra Gunawan Chicha Camelia Fizwana Chrisna Yosefine Lauli Dian Hakip Nurdiansyah Dina Milenia Rahmawati Dinda Ayu Lestari firdaus, viena chyntia Heikal M. Zakaria Irma Yunita Isro’iyatul Mubarokah Kardi Kardi, Kardi Lira Okta Amalia Maula, Kholida Atiyatul Mubarokah, Isro’iyatul Muslihat, Asep Nana Diana Nanu Hasanuh Pratiwi Octasylva, Annuridya Rosyidta Rahmawati M Siti Sarifah Sudarmanto, Eko Suwandi Suwandi Taruna, Alang Buwana Nurfahlefi Mardi Titania Ayudia Triatmaja, Muhammad Fithrayudi viena chyntia firdaus Wijaya, Muhamad Rizky Ziddan Alfani