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Journal : JAATB

PENGARUH AKUNTANSI LINGKUNGAN DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG MENGIKUTI PROGRAM PENILAIAN PERINGKAT KINERJA PERUSAHAAN DALAM PENGELOLAAN LINGKUNGAN HIDUP (PROPER) Suhendra, Aisyah; Faisal, Yusuf; Soleha
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

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Abstract

This research test the influence of the environtmental accounting (EAPI) and environtmental performance (PROPER) from financial performance . Financial performance using return on assets from financial statement that adopt PROPER and listed at Indonesia Stock Exchange (IDX) in 2017 and 2018. The results of multiple regression of 94 sample showed that only environtmental performance have impact while envireontmental accounting have no impact to financial performance
Pengaruh Komite Audit, Dewan Komisaris, dan Dewan Direksi Terhadap Kinerja Perusahaan Perbankan Agustin, Rina; Hotang, Keri Boru; Soleha
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): Edisi Agustus 2022
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to study the effect of the audit committee, the board of commissioners, and the board on the company's performance. This study uses banking companies listed on the Indonesia Stock Exchange (IDX) which are classified as LQ45 during the period 2010-2020. This research uses quantitative research methods. The research sample that was successfully obtained using the purposive sampling method and according to the criteria was 6 banking companies with a total of 66 data. The results show that the audit committee and the board of commissioners affect the company's performance, while the research board has no effect on the company's performance.