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All Journal eCo-Fin Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
M. Anwar Masruri
Universitas Ibn Khaldun Bogor
Economics, Econometrics & Finance Education

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Pengaruh Independensi Dewan Komisaris, Komite Audit, dan Kompensasi Terhadap Profitabilitas Ayu Lestari; Indupurnahayu Indupurnahayu; M. Anwar Masruri
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3880

Abstract

Profitabilitas merupakan indikator penting dalam menilai keberhasilan perusahaan dalam menghasilkan laba dan mempertahankan keberlangsungan usaha. Namun, masih terdapat inkonsistensi hasil penelitian terkait pengaruh tata kelola perusahaan terhadap profitabilitas, khususnya pada perusahaan sektor energi yang relatif jarang diteliti. Penelitian ini bertujuan untuk menganalisis pengaruh independensi dewan komisaris, komite audit, dan kompensasi terhadap profitabilitas pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif kausal dan data sekunder yang diperoleh dari laporan keuangan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 58 perusahaan dengan total 192 observasi. Analisis data dilakukan menggunakan regresi data panel dengan bantuan EViews. Hasil penelitian menunjukkan bahwa independensi dewan komisaris dan komite audit tidak berpengaruh signifikan terhadap profitabilitas, sedangkan kompensasi berpengaruh positif dan signifikan terhadap profitabilitas. Secara simultan, independensi dewan komisaris, komite audit, dan kompensasi berpengaruh signifikan terhadap profitabilitas. Penelitian ini memberikan dampak bahwa penghematan dapat menjadi faktor yang mendorong peningkatan kinerja perusahaan, sementara efektivitas mekanisme tata kelola lainnya perlu ditingkatkan agar mampu mendukung profitabilitas perusahaan secara optimal.
The Effect of Green Accounting and Environmental Performance on Financial Performance of Manufacturing Companies 2020–2024 Leli Wijaya Sari; M. Imam Sundarta; M. Anwar Masruri
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 5 No 1 (2026): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v5i1.23724

Abstract

The rapid development of the industrial sector has contributed positively to economic growth; however, on the other hand, it also has the potential to create various environmental problems resulting from companies’ operational activities. One of the efforts that companies can undertake to minimize these negative impacts is by implementing green accounting and improving environmental performance optimally. This study was conducted to determine the extent of the influence of green accounting and environmental performance on the financial performance of manufacturing companies in the consumer non-cyclicals subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. The data collection method used purposive sampling, while the data analysis method employed multiple linear regression analysis, resulting in 60 research data samples processed during the 2020–2024 period. This study used secondary data obtained from companies’ annual reports, sustainability reports, and PROPER rating data published by the Ministry of Environment and Forestry. The analytical tool used in this research was SPSS version 27. The results of the multiple linear regression analysis indicate that: (1) green accounting has no effect on the company’s financial performance, (2) environmental performance has a significant positive effect on the company’s financial performance, and (3) simultaneously, green accounting and environmental performance have a significant effect on the company’s financial performance.
Co-Authors Ayu Lestari Indupurnahayu Leli Wijaya Sari M. Imam Sundarta