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All Journal Prosiding Amal Insani Foundation Jurnal Akuntansi dan Keuangan
Erlina Sari Pohan
Universitas Al-Khairiyah
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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Pengaruh Sustainability Report Terhadap Kinerja Perusahaan Non Keuangan Sunatun Sunatun; Annisa Hafifah Latifah; Rizka Kurniawati; Erlina Sari Pohan
Prosiding Amal Insani Foundation Vol. 2 (2023): PROSIDING NASIONAL
Publisher : Amal Insani Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56721/prosalif.v2.2023.42

Abstract

The purpose of this study is to determine the effect of the disclosure of the sustainability report on the economic dimension of the company’s performance as proxied by Return On Asset (ROA), to determine the effect of the disclosure of the environmental dimension of the sustainability report to the company’s performance(ROA), to determine the effect of the disclosure of the social dimension of the sustainability report to the company’s performance(ROA), to determine the effect of the disclosure of the sustainability report to the dimensions of the economy, the environment, and the social simultaneously on the company’s performance(ROA) in non-financial companies listed on the Indonesian Stock Exchange in 2015-2019. The method used in this research is a quantitative method, while the type of data is secondary data. The population in this study were non-financial companies listed on the Indonesian Stock Exchange in 2015-2019, the sample used is 11 companies out of 575 companies. Data was processed using SPSS v.23. The result of the study show that partially the disclosure of the sustainability report of the economic dimension has a significant postive effect on the company’s performance, partially the disclosure of the environmental dimension of the sustainability report has no significant effect on the company’s performance, partially the disclosure of the sustainability report of the social dimension has a significant negative effect on the company’s performance. Simultaneously, the disclosure of the sustainability report of the economic, environmental, and social dimensions has a significant positive effect on the company’s performance.
PENGARUH DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DIMEDIASI OLEH RETURN ON EQUITY Erlina Sari Pohan; Neneng Sri Suprihatin; Tri Wahyudi
Jurnal Akuntansi dan Keuangan Vol 8 No 2 (2023): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jak.v8i2.44

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio terhadap Price To Book Value dimediasi oleh Return On Equity. Jenis penelitian ini merupakan penelitian deskriptif dan asosiatif. Populasi penelitian yaitu perusahaan sektor industri barang konsumsi tahun 2015-2018 sebanyak 45 perusahaan dengan menggunakan metode purposive sampling sehingga sampel yang digunakan sebanyak 27 perusahaan. Analisis data menggunakanan alisis jalur (path analysis), mendeteksi pengaruh mediasi dan uji parsial dengan menggunakan program SPSS (Statistic Product and Service Solution) 25.0 for windows. Hasil penelitian secara parsial menunjukkan bahwa Debt to Equity Ratio berpengaruh negatif dan tidak signifikan terhadap Price To Book Value, Debt to Equity Ratio berpengaruh positif dan tidak signifikan terhadap Return On Equity, Return On Equity berpengaruh positif dan signifikan terhadap Price To Book Value. Dari hasil pengujian path analysis dan uji sobel menunjukkan bahwa Return On Equity sebagai variabel intervening mampu memediasi pengaruh Debt to Equity Ratio terhadap Price To Book Value namun pengaruhnya tidak signifikan.
Co-Authors Annisa Hafifah Latifah Neneng Sri Suprihatin, Neneng Sri Rizka Kurniawati Sunatun Sunatun