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All Journal Jurnal EMT KITA Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Vokasi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Share: Jurnal Ekonomi dan Keuangan Islam J-ISCAN : Journal of Islamic Accounting Research
Syawal Harianto, Syawal
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Religion Economics, Econometrics & Finance Education Engineering Social Sciences

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GREEN ACCOUNTING, ENVIROMENTAL PERFORMANCE AND CORPORATE SOCIAL RESPONTIBILITY PRACTICES AS DETERMINANTS OF FIRM VALUE IN INDONESIA’S MINING SECTOR Yana, Fitri; Harianto, Syawal; Herwinsyah, Reynold
J-ISCAN: Journal of Islamic Accounting Research Vol. 7 No. 1 (2025): J-ISCAN : Journal of Islamic Accounting Research
Publisher : Universitas Sultanah Nahrasiyah

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Abstract

This research aims to examine the effect of implementing Green Accounting, Environmental Performance, and Corporate Social Responsibility on Company Value in mining sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The independent variables used are Green Accounting, Environmental Performance, and Corporate Social Responsibility. while the dependent variable is Company Value. There are 63 mining sector companies as a population listed on the Indonesian Stock Exchange. The research sample using purposive sampling obtained 11 samples. This research uses a multiple linear regression analysis method using panel data. The research results show that the application of green accounting has a positive and significant effect on company value, environmental performance has a positive and significant effect on company value, while corporate social responsibility has no effect on company value. The contribution of all independent variables Implementation of Green Accounting, Environmental Performance, and Corporate Social Responsibility to Company Value is 32.3%, while the remaining 67.7% can be explained by other variables outside this research. 
PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN LABA PADA BANK UMUM SYARIAH DI INDONESIA Amarilis, Ulfa; Harianto, Syawal; Hamdani, Hamdani
Ekonis: Jurnal Ekonomi dan Bisnis Vol 27, No 2 (2025): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v27i2.8554

Abstract

Abstract: The change in profit at Islamic commercial banks is influenced by various financial performance indicators that reflect the bank’s ability to manage capital, financing risk, and operational efficiency. The Capital Adequacy Ratio (CAR) indicates the level of the bank’s capital adequacy, Non-Performing Financing (NPF) measures the risk of problematic financing, while the Operational Expense to Operational Income ratio (BOPO) reflects the efficiency of cost management. This study aims to analyze the effect of CAR, NPF, and BOPO on profit changes in Islamic commercial banks in Indonesia. The research method used is a quantitative approach with secondary data in the form of annual financial statements of Islamic commercial banks for the 2019–2024 period. Analysis was conducted using panel data regression to examine both the simultaneous and partial effects among variables, with the aid of statistical software, namely Eviews 13. The results show that CAR, NPF, and BOPO simultaneously have a significant effect on profit changes. Partially, CAR has no effect on profit changes, while NPF and BOPO have a negative and significant effect on profit changes. The coefficient of determination (R²) value of 0.47 indicates that 47% of the variation in profit changes can be explained by the three independent variables. This suggests that strengthening capital, reducing problematic financing, and improving operational efficiency are important strategies for Islamic commercial banks to maintain sustainable profit growth.Keywords: CAR, NPF, BOPO, Profit Changes.
Co-Authors A Halim Amarilis, Ulfa Amin, Haris Al Andri Soemitra Asmaul Husna Faisal Faisal Fajri Fajri Fuadi Fuadi Hamdani Hamdani Haris Al Amin Herwinsyah, Reynold Marliyah, Marliyah Muhammad Ramadhan Prihatin, Nanang Raihan, Rahmi Rita Handayani, Rita Sabri Abd. Majid, M. Waqqosh, Abi Yana, Fitri Yetty Tri Putri, Yetty Tri Yusmika Indah Zuarni, Zuarni Zulfiar, Edi