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All Journal FINANCIAL : JURNAL AKUNTANSI Jurnal Visi Pengabdian Kepada Masyarakat Indonesian Journal of Society Development (IJSD) Basic and Applied Accounting Research Journal Jurnal Ilmiah Accusi
Wesly Andri Simanjuntak, Wesly Andri
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Arts Humanities Economics, Econometrics & Finance Education Engineering Mathematics Mechanical Engineering Social Sciences

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Journal : Basic and Applied Accounting Research Journal

 1 
The Influence of Green Accounting and Good Corporate Governance Mechanisms on the Financial Performance of Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021-2023 Sianturi, Riyan Andika; Sagala, Lamria; Simanjuntak, Wesly Andri; Ginting, Mitha Christina
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This study examines the influence of Green Accounting and the Good Corporate Governance Mechanism on Financial Performance in energy sector companies listed on the Indonesia Stock Exchange during the 2021-2023 period. The population used was 90 companies, and the sample was 17 companies and the multiple linear regression analysis method was used through SPSS 26. The results of the analysis show that partially, Green Accounting has a positive but not significant effect on the company's financial performance. Meanwhile, Good Corporate Governance partially shows a significant positive influence on financial performance. When tested simultaneously, these two variables (Green Accounting and Good Corporate Governance) were proven to have a significant effect on the financial performance of energy sector companies. From the results of the determination coefficient test (R Square), it was found that the variables Green Accounting and Good Corporate Governance were only able to explain the variation in financial performance by 13.6%. This figure shows a relatively small contribution, while most (86.4%) of the variation in financial performance is influenced by other variables not included in the regression model of this study. These findings indicate that although the implementation of Good Corporate Governance has a significant positive impact, the implementation of Green Accounting has not had a significant impact on the financial performance of energy companies in Indonesia. This raises questions about the effectiveness of Green Accounting practices in the context of the energy industry in Indonesia or the possibility of other moderation factors that need to be considered in future research such as increasing the number of observation periods, using a wider range of research objects and adding other variables that affect financial performance.
The Influence of Income Diversification, Operational Efficiency, Credit Risk, and Bank Size on the Profitability of the Banking Subsector Listed on the Indonesia Stock Exchange Period 2019-2023 Giawa, Berkat; Purba, Sahala; Simanjuntak, Wesly Andri; Simanjuntak, Arthur
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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This study investigates the influence of specific banking characteristics on profitability within the Indonesian banking sector. The research examines whether income diversification, operational efficiency, credit risk, and bank size significantly impact profitability measures among financial institutions listed on the Indonesia Stock Exchange. The investigation focuses on determining whether these four key banking variables demonstrate meaningful associations with profitability performance. From a population of 47 banking institutions, 10 representative companies were selected through purposive sampling methods. Financial data was obtained from annual reports of banking subsector companies covering the period 2019-2023. The study employs a quantitative descriptive framework utilizing multiple analytical approaches including descriptive statistics, classical assumption testing, and hypothesis assessment through regression analysis using SPSS version 26 software. The findings reveal that: Income diversification exhibits a positive but statistically insignificant relationship with profitability measures; Operational efficiency shows a negative and statistically significant effect on profitability indicators; Credit risk demonstrates a negative and statistically significant influence on profitability performance; and Bank size displays a positive but statistically insignificant impact on profitability outcomes. For future research endeavors, this study suggests extending the observation period, enhancing methodological transparency, and complementing financial statement analysis with comprehensive multi-source data integration.
Corporate Social Responsibility as a Mediating Variable: The Impact of Environmental Performance, Firm Size, and Environmental Costs on Financial Performance of Manufacturing Companies Listed on the Indonesia Stock Exchange Samosir, Yosafat Renovaldo; Simanjuntak, Arthur; Simanjuntak, Gracesiela; Simanjuntak, Wesly Andri
Basic and Applied Accounting Research Journal Vol 5 No 1 (2025): Basic and Applied Accounting Research Journal
Publisher : Future Science

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Abstract

This study aims to analyze the role of Corporate Social Responsibility (CSR) as an intervening variable in the influence of environmental performance, company size, and environmental costs on financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The data used were obtained from annual reports and sustainability reports of companies published during the study period. The results of the study indicate that environmental performance, company size, and environmental costs have a significant effect on financial performance, both directly and indirectly through Corporate Social Responsibility (CSR) as an intervening variable. These findings indicate that Corporate Social Responsibility (CSR) has an important role in strengthening the relationship between a company's environmental factors and its financial performance. The results of the determination coefficient test show that 20.6% of the dependent variable (ROA) can be explained by the existing independent variables, namely financial performance, environmental costs, and company size, while the remaining 79.4% is influenced by other variables not explained in this study. The implications of this study indicate that companies need to integrate Corporate Social Responsibility (CSR) practices partially and mediating variables strategically to improve sustainability and long-term financial performance.
Co-Authors Arthur Simanjuntak Dompak Napitupulu Dona Pasaribu Duma Megaria Elisabeth Giawa, Berkat Ginting, Mitha Christina Gultom, Rustri Ningsih Ijonris, Yusuf Ivo Maelina Silitonga Januardi Mesakh Junika Napitupulu Melanthon Rumapea Merry Anna Napitupulu, Merry Anna Mesakh, Januardi Mulatua Silalahi, Mulatua Nadapdap, Kristanty M N Nadapdap, Kristanty M. N Panggabean, Toman Purba, Dimita H.P Sagala, Lamria Sahala Purba Samosir, Yosafat Renovaldo Saragih, Rintan Br Siahaan, Septony Siahaan, Septony B Siahaan, Septony Benyamin Sianturi, Riyan Andika Sibarani, Christofer Parmahan Simanjuntak, Gracesiela Tiur Rajagukguk, Tiur