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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi dan Pajak JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Kompartemen : Jurnal Ilmiah Akuntansi JRB-Jurnal Riset Bisnis Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mahasiswa Manajemen dan Akuntansi E-Jurnal Akuntansi
Novi Dirgantari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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The Influence of Company Size and Leverage on Profitability Moderated by Environmental Performance Ibnu Asif; Hadi Pramono; Hardiyanto Wibowo; Novi Dirgantari
E-Jurnal Akuntansi Vol. 35 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Climate change caused by mining company operational activities can have a negative impact on the surrounding community. The purpose of this study is to determine the effect of company size and leverage on profitability, with environmental performance as a moderating variable. This research method uses a quantitative method with a sample of mining companies listed on the IDX during 2020–2023. This study found a positive relationship between company size and profitability, but leverage had a negative impact on profitability. Environmental performance as a moderator was unable to moderate the relationship between company size and profitability, but environmental performance could weaken the relationship between leverage and profitability.
FAKTOR DETERMINAN KINERJA KEUANGAN PEMERINTAH KABUPATEN DAN KOTA DI JAWA TENGAH 2019-2023 Eka Destiani; Novi Dirgantari; Amir Amir; Hadi Pramono
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5857

Abstract

Tujuan dari penelitian mengevaluasi dampak akuntabilitas daerah, belanja daerah, serta ukuran pemerintahan terhadap kinerja keuangan pemerintah daerah di Provinsi Jawa Tengah. Dalam penelitian diterapkan pendekatan kuantitatif dengan data yang diambil dari LKPD (laporan keuangan pemerintahan daerah) Provinsi Jawa Tengah selama rentang waktu 2019 hingga 2023, dengan total 35 sampel. Pengujian hipotesis dengan Structural Equation Modeling (SEM). Dari hasil analisis yang dilakukan, akuntabilitas daerah terbukti berpengaruh negatif terhadap kinerja keuangan daerah, demikian pula dengan belanja daerah dan ukuran pemerintahan yang juga menunjukkan dampak negatif terhadap kinerja keuangan pemerintah daerah.
GREEN BANKING, GOOD CORPORATE GOVERNANCE DAN FIRM SIZE : DAMPAKNYA TERHADAP PROFITABILITAS PERBANKAN (2019-2023) Nabila Zulfa Kayana; Nur Isna Inayati; Hardiyanto Wibowo; Novi Dirgantari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6245

Abstract

This study aims to analyze the effect of green banking, good corporate governance (GCG), and firmsize on the profitability of conventional banks in Indonesia for the 2019–2023 period. GCG is measured based on governance indicators disclosed in annual reports. Profitability is proxied by Return on Assets (ROA). This research uses a quantitative approach with secondary data from the annual reports of banks listed on the Indonesia Stock Exchange (IDX). The sample was selected using purposive sampling. A total of 200 observations were obtained from 40 banks over five years. Data were analyzed using panel data regression. Model selection was carried out through Chow, Lagrange Multiplier (LM), and Hausman tests. The best model used is the Random Effect Model (REM) with robust standard error to address heteroscedasticity and autocorrelation issues. The results show that green banking and GCG have no significant effect on profitability. In contrast, firmsize has a positive and significant effect. This finding indicates that firm scale is more dominant in determining financial performance than the implementation of green banking or governance practices. The results imply that banks need to review sustainability and governance strategies so they are not merely symbolic but have a real impact on profitability.
Co-Authors Amir Amir Anggy Ninu Pradana Ani Kusbandiyah Bima Cinintya Pratama brilliant Adin Rijjal BRILLIANT ADIN RIJJAL Dwi Fatmah Sari Edi Joko Setyadi Eka Destiani Eko Hariyanto Elinda Dwi Agus Saputri Hadi Pramono Hardiyanto Wibowo Ibnu Asif Inayati, Nur Isna Iwan Fakhruddin Nabila Zulfa Kayana Nadia Triana Safitri Nanda Yoga Aditiya Puput Anggraeni Saputri Rina Mudjiyanti Sri Wahyuni Sri Wahyuni Suryo Budi Santoso Tiara Pandansari UMI SOLIKHAH