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All Journal Jurnal Ekonomi Jurnal Ekonomi, Bisnis dan Sosial
Desy Ismah Anggraini
Universitas Wijaya Putra Surabaya
Economics, Econometrics & Finance

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REVEALING THE COMPANY’S POSITIVE IMAGE THROUGH SUISTAINABILITY REPORT BASED ON GRI STANDARTS AND FINANCIAL PERFORMANCE IN THE AGRICULTURE, MINING AND BASIC INDUSTRY INDUSTRIES Desy Ismah Anggraini; Pramandyah Fitah Kusuma; Rodhiyah Rodhiyah
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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Abstract

Environmental problems are currently receiving serious attention and issues related to the environment are becoming more sensitive, so that the government through UU No. 40 of 2007 the disclosure of social responsibility. In order to improve clarity and consistency in sustainability reports, the GRI Program was formed with three priority sector standards which will later become examples, namely companies engaged in the agriculture, fishing, oil and gas, and coal industries. The purpose of this study is to analyze the role of sustainability reports based on the GRI Standards which have three standard aspects, namely economic standards, environmental standards, and social standards that can reveal a company's financial performance. This study uses multiple linear regression analysis using data on the sustainability report and annual report for 2021. The results show that economic and social aspects affect financial performance while environmental aspects do not affect financial performance.
PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Kurnia Sari; Desy Ismah Anggraini
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 1 (2023): JEBS, April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to examine and analyze the effect of Profitability, Institutional Ownership, and Company Size on Earnings Management (Study of Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the Period 2018 – 2020). The sampling technique used in this study is the purpose sampling method and obtained 57 company data as samples. The data is taken through the financial statements of companies in the consumer goods sector listed on the IDX. This study uses multiple linear regression analysis techniques with the help of SPSS 25 program. The results of this study indicate that profitability has no effect on institutional ownership earnings management and firm size has a significant effect on earnings management. Simultaneously, profitability, institutional ownership and firm size have a significant effect on earnings management.
PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR Ayu Kusuma; Desy Ismah Anggraini
Jurnal Ekonomi, Bisnis dan Social Vol 1 No 1 (2023): JEBS, April 2023
Publisher : Fakultas Ekonomi dan Bisnis Universita Wijaya Putra Surabaya

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Abstract

This study aims to examine and analyze the effect of green accounting as a proxy for environmental costs and environmental performance on profitability. The object of research used is a consumer goods industrial manufacturing company listed on the Indonesia Stock Exchange. The data collection method is based on the company's annual report published by the Indonesia Stock Exchange. The collection of samples using purposive sampling. The number of samples is 12 consumer goods industrial manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2020. Data analysis was carried out using SPSS 24. Based on the results of partial testing (T test) the environmental cost variable has no effect on profitability, the environmental performance variable has no effect to profitability. Based on the results of the simulation test (F test) environmental costs and environmental performance together have no effect on profitability.
Co-Authors Ayu Kusuma Kurnia Sari Pramandyah Fitah Kusuma Rodhiyah Rodhiyah