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All Journal Jurnal Online Mahasiswa (JOM) Bidang Perikanan dan Ilmu Kelautan Jurnal Online Mahasiswa (JOM) Bidang Ilmu Hukum WARTA Jurnal Proaksi Perspektif Akuntansi Abdi Psikonomi RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Ekonomi Bisnis dan Kewirausahaan Jurnal Ilmiah Accusi Jurnal Ilmiah Multidisiplin Keilmuan Mandira Cendikia (JIMK-MC) E-Jurnal Akuntansi
Shinta Permata Sari
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Nilai Perusahaan: Apakah Dipengaruhi Green Accounting, Performansi Lingkungan dan Kemampulabaan? Fania Maulida Pangesti; Shinta Permata Sari
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 1 (2025): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i1.6959

Abstract

Firm value is an interpretation of the firm's process from time to time in running the activities from its inception to the present. This study aims to analyse the effect of Green Accounting, Environmental Performance, and Profitability on Firm Value. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique use a purposive sampling method and obtained a sample of 102 companies that met the criteria. Firm value is measured using Tobin's Q proxy. The research method used is quantitative research. The data source use secondary data in the form of company's annual financial statements. The data analysis technique used is multiple regression analysis with the SPSS 25 program. The results show that environmental performance and profitability effect firm value, while green accounting has no effect on firm value.
The Impact of Financial Performance on Initial Returns of Companies Conducting Initial Public Offerings in Indonesia Sabela Nur Fariskya; Shinta Permata Sari
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The initial public offering (IPO) serves as a strategy for acquiring financial resources aimed at enhancing company performance. This study seeks to analyze the impact of return on assets (ROA), earnings per share (EPS), debt-equity ratio (DER), and current ratio on the initial return of IPOs. The research population comprises companies that conducted their first stock offering and were listed on the Indonesian Stock Exchange between 2020 and 2022. The sampling technique employed was purposive sampling, resulting in a total sample of 80 companies. The analytical technique utilized was multiple regression, conducted using SPSS version 25. The findings indicate that ROA and the debt-equity ratio exert no significant influence on the initial return, whereas EPS and the current ratio positively influence the initial return.
The Impact of Financial Distress, Free Cash Flow, Information Asymmetry, and Firm Size on Real Earnings Management Istiqomah Adi Luhung; Shinta Permata Sari
E-Jurnal Akuntansi Vol. 34 No. 5 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Companies sometimes experience unfavourable situations, prompting managers to involve themselves in preparing financial reports to engage in earnings management practices. The existence of earnings management practices arises due to the influence of several factors. This research aims to examine the influence of financial distress, free cash flow, information asymmetry, and firm size on real earnings management. The population of this study comprises consumer non cyclicals companies listed on the Indonesia Stock Exchange from 2020 to 2022. Purposive sampling was utilized as the sampling technique, resulting in a total sample of 64 companies. Multiple linear regression was employed as the analysis technique. The results of this research indicate that financial distress and free cash flow do not have a positive effect on real earnings management. Meanwhile, information asymmetry and firm size have a negative effect on real earnings management.
Co-Authors Andy Dwi Bayu Bawono ARIF HIDAYAT Asmika Harnalin Simarmata CHANIA AULIA Clemen Sihotang Erma Setiawati Fania Maulida Pangesti Firdaus ' Istiqomah Adi Luhung Lina Ayu Safitri Meylinda Marditasari Nursiam Nursiam Putra, Ramdhani Bayu Putri Cahya Kusumastuti Putri, Eskasari Roostina Nugraheni Putri Sabela Nur Fariskya Sarah Lutfiah Siti Aisyah Salim Sri Retno Indrastanti Ulfia Hasanah Wafiatun Mukharomah Wico Jontarudi Tarigan Yova Okta Vendra