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All Journal Jurnal Computech & Bisnis (e-Journal) Acman: Accounting and Management Journal Journal of Economics, Management, and Entrepreneurship Journal of Economics, Management, and Entrepreneurship
Roslina, Nita Yura
STIE Pasundan Bandung
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science Social Sciences

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Journal : Jurnal Computech

 1 
The Influence of Green Accounting, Environmental Performance, And Share Ownership on Corporate Financial Performance with Corporate Social Responsibility as An Intervening Variable in Basic Industrial and Chemical Sector Companies Listed on the IDX, 2018 – 2022 Kumalasari, Roro Endah; Roslina, Nita Yura; Alvionita, Tia
Jurnal Computech & Bisnis (e-journal) Vol. 17 No. 2 (2023): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v17i2.227

Abstract

This study aimed to examine and evaluate the impact of Green Accounting, Financial Performance, and Stock Ownership on Corporate Financial Performance (CFP) in the primary and chemical industry sectors of companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research also aimed to investigate the role of Corporate Social Responsibility (CSR) as an intervening variable in this relationship. The sample for this study comprised 80 companies operating in the primary and chemical industrial sectors listed on the BEI. The utilization of purposive sampling methodology chose the sample, and the analysis of the data was conducted using Eviews 9 software and Sobel calculations. This study's findings suggest that no statistically significant relationship exists between Green Accounting, Environmental Performance, Stock Ownership, and Corporate Financial Performance. The variable of interest, Corporate Social Responsibility (CSR), exerts a notable influence on the financial performance of corporations. Green Accounting and Environmental Performance variables exhibit a notable influence on Corporate Social Responsibility. However, the variable of Stock Ownership does not demonstrate a substantial impact on Corporate Social Responsibility. In addition, it can be observed that the variables of Green Accounting, Environmental Performance, and Stock Ownership do not exert independent influence on Corporate Financial Performance when mediated by Corporate Social Responsibility.
The Role Of CSR On Green Accounting, Environmental Performance, Share Ownership And Eco Control And Their Impact On Corporate Financial Performance Kumalasari, Roro Endah; Roslina, Nita Yura; Yusup, Maulana
Jurnal Computech & Bisnis (e-journal) Vol. 19 No. 2 (2025): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/d7fm0q73

Abstract

This study aims to evaluate the impact of Green Accounting, Environmental Performance, Share Ownership, and Eco Control on Corporate Financial Performance, with Corporate Social Responsibility serving as an intervening variable, across companies in the Basic and Chemical Industry Sector from 2020 to 2024. The specific objective is to conduct an in-depth analysis of CSR, particularly in the basic and chemical industries, where effective implementation of Green Accounting and Eco Control can yield significant benefits for various stakeholders. This research employs secondary data, specifically PROPER, Annual Reports, and Sustainability Reports. The employed sampling strategy is purposive, and data analysis is conducted in EViews, with intervening data processed using the Sobel method. The findings of this study indicate that green accounting, environmental performance, and eco control influence CSR, whereas share ownership does not. In the subsequent analysis, green accounting, environmental performance, and eco-control do not affect CFP, whereas share ownership and CFP have a reciprocal effect on CFP. The Sobel test indicates that the CSR variable does not mediate the effects of green accounting, environmental performance, share ownership, and eco-control on Corporate Financial Performance.
Investigating the Impact of Financial Ratios, Good Corporate Governance and Digital Technology on Financial Distress in Banking Amid Inflation in the Digital Age Roslina, Nita Yura; Damayanti, Indah; Sholihah, Sana
Jurnal Computech & Bisnis (e-journal) Vol. 19 No. 2 (2025): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/s6nt3a42

Abstract

This study examines the influence of financial ratios, good corporate governance (GCG), and digital advancement on financial distress in Indonesia's banking sector, with inflation as a moderating variable.  This research employs a quantitative methodology and panel-data regression analysis to examine 185 observations from 37 active banks over 2020-2024.  The analytical methods include descriptive statistics and panel-data regression with a fixed-effects model.  The model selection is based on Chow and Hausman tests, which indicate that the fixed-effect model is more appropriate for the data under analysis.  The analysis indicates a strong fit of the regression model, evidenced by an R-squared of 86.85% and statistically significant findings at the 1% level.  The primary findings indicate that the Loan to Deposit Ratio (LDR) positively affects financial stability, whereas the operational cost-to-operational income ratio (BOPO) negatively affects financial stability.  Inflation further intensifies the adverse impacts of non-performing loans (NPL) on financial distress.  This study underscores the significance of operational efficiency and meticulous risk management in sustaining financial stability in the digital age.  The findings underscore the imperative of operational efficiency, judicious credit risk management, and responsiveness to macroeconomic conditions to maintain financial stability in the banking sector in the digital era.  This study offers critical insights for banking sector stakeholders to understand the determinants of financial distress and implement strategic measures to improve bank financial stability amid evolving economic circumstances.
Co-Authors Aditia Aditia Alvionita, Tia Apriliyandi, Rizki Damanik, Firmansyah Ester Manik Indah Damayanti, Indah Jatmika, Lungguh Jatmika, Lungguh Komara, Anton Tirta Kumalasari, Roro Endah Marfianti, Fitri Maulana Yusup, Maulana Meliawati, Resna Rahman, Robbi Saepul Rusjiana, Jimmy Satria, Rd. Okky Sholihah, Sana Tansar, Indri Ayu Taubah, Indriani Devinta Tika Aswati Zulfikar, Vicky Achmad