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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat SEIKO : Journal of Management & Business Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekuilnomi Prosiding Konferensi Nasional PKM-CSR Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Pengabdian Masyarakat Akademisi Jurnal Akuntansi Trisakti Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) eProceedings of Management Community Service Seminar and Community Engagement (COSECANT) Community Service Progress Ulil Albab
Ali Riza Fahlevi
Universitas Telkom
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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The Effect of Firm Size, Profitability, Leverage, and Environmental Performance on Environmental Disclosure Ali Riza Fahlevi; Aditya Novanto Nomba; Irsa Pramesti Rahmadani; Aleta S. P. Gumilar
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1340

Abstract

This research aims to explain the influence of firm size, profitability, leverage, and environmental performance on environmental disclosure. This research is a quantitative study with purposive sampling from the population of all listed firms in the SRI-KEHATI Index for 2017-2021. The final sample used in this research is 60 observations from 12 firms that have always published their sustainability reporting during the research period. A panel data regression approach was used to test the hypothesis. This research found that the firm size variable has a negative effect on environmental disclosure. However, the environmental performance variable has a positive effect on environmental disclosure. On the other hand, profitability and leverage variables do not affect environmental disclosure. Further researchers are suggested to add another independent variable that can significantly influence environmental disclosure. Besides that, future researchers are also expected to be able to add observational data used in the study to obtain more optimal results.
Pengaruh Pendapatan dan Beban Operasional terhadap Laba Bersih Ali Riza Fahlevi; Rafif Sultan Naufal; Muhamad Erfanudin; Syifa Diana Putri; Donna E Naibaho
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 2: Januari 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i2.1343

Abstract

Dalam menentukan laba, biaya operasional adalah biaya yang ada ketika proses kegiatan operasi perusahaan yang termasuk dalam kriteria dan prinsip penentuan laba yang perlu ditentukan oleh perusahaan. Biaya operasional meliputi biaya umum dan administrasi serta biaya penjualan. Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh pengaruh pendapatan dan beban operasional terhadap laba bersih pada perusahaan subsektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Teknik yang digunakan dalam penelitian ini menggunakan teknik purposive sampling. Penelitian dilakukan selama 3 tahun dan diperoleh dari 7 perusahaan sehingga total 21 data observasi yang diolah. Hasil penelitian ini menunjukkan bahwa secara simultan, pendapatan dan beban operasional berpengaruh terhadap laba bersih. Secara parsial, pendapatan berpengaruh signifikan terhadap laba bersih, dan beban operasional berpengaruh signifikan terhadap laba bersih.
Co-Authors Aditya Novanto Nomba Aleta S. P. Gumilar Alya Azka Nadzifa Annisa Nurbaiti Arfista, Fajra Arfitsa, Fajra Arifika Sekaringtias Hartanti Brady Rikumahu Cantika Adelia Cantika Adelia Daffa, Mochammad Akmal Dahlan, Gumilar Bimantara Damayanti, Nensi Daud Fahkruddin Sedovandara Deannes Isynuwardhana Dewa Putra Krishna Mahardika Dewi Kusmayanti Dewi Kusmayanti Deyla Sayidha Zalfadiva Dita Kezia Divya Dwika Pramesti Donna E Naibaho Dwi Urip Wardoyo Dzikri, Muhammad Afwa Adzizu Faizi, Muhammad Fadly Nur Fizeri, Yeri Titlis Giyanto, Hanifah Yendani Irsa Pramesti Rahmadani Juwita Nur Hassanah Juwita Nur Hassanah Khairunnisa Khairunnisa Khairunnisa Koenta Adji Koerniawan Lenny Suzan Lidiya Aprilia Lidiya Aprilia Mahardika, Dewa Putra Khirsna Mazaya Rizqi Naufaliza Mochammad Akmal Daffa Muhamad Erfanudin Muhammad Afwa Adzizu Dzikri Muhammad Aulia Rahman Muhammad Fadly Nur Faizi Nanda Annisa Putri Nanda Annisa Putri Naufal, Ahmad Diva Faiz Nike Sekariesta Nike Sekariesta Ninda Kusuma Wulandari Ninda Kusuma Wulandari Qodrio, Anjelina Rafif Sultan Naufal Raihan, M Attalarik Said, Hilda Salman Sedovandara, Daud Fahkruddin Syifa Diana Putri Tamam, Govin Meizanur Rizki Teni Eriyanti Teni Eriyanti Thoi'ah, Naada Tiara Wardani Wiwin Aminah Yudowati, Siska P.