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Journal : PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING

The Influence of Environmental Accounting on Sustainability Development with Return on Asset as a Moderating Variable Fari'ah, Hesti; Sutihat, Eva; Permatasari, Novelia Kiki
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.3958

Abstract

The purpose of this study is to provide strong evidence regarding the effect of environmental accounting on sustainability development with Return on Assets as a moderating variable in mining companies listed on the IDX. Environmental Accounting in research is measured by PROPER. Sustainability Development is measured by SRDI. The company's Return on Assets is measured by ROA. This type of research includes quantitative research. The population in this study are mining companies that have won the PROPER award and have published sustainability reports for 2021-2022. Meanwhile, the sample in the research used purposing sampling, and 25 companies were obtained from members of the population. The data collection technique is documentation techniques. The data management technique of this research uses Microsoft Excel and Eviews 9 applications. The analysis used in this study is regression analysis with moderating variables (MRA). The results in this study prove that environmental accounting has a significant effect on sustainability development, the interaction variable between environmental accounting and corporate ROA has no significant effect on sustainability development, corporate ROA is not classified as a moderating variable thereby weakening the effect of environmental accounting on sustainability development.
The Influence of Live Shopping and Word of Mouth Promotions on Purchasing Decisions which are Moderate by Price on Tiktok Shop Users (Case Study of The Originote Skincare Products in Pandeglang Regency) Relin, Relin; Yunita, Irma; Permatasari, Novelia Kiki
International Conference on Business Management and Accounting Vol 3 No 2 (2025): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i2.5101

Abstract

This study aims to analyze the effect of Live Shopping on purchasing decisions with price as a moderating variable, on skincare products the Originote in pandeglang district on purchasing tiktok Shop. Using quantitative methods with an associative approach, this study involved 140 respondents who were taken evenly from 35 sub-districts in Pandeglang Regency, with 4 samples from each sub-district. Data was collected through questionnaires and analyzed using the Partial Least Squares (PLS) method. The results showed that Live Shopping has a positive and significant effect on purchasing decisions, while Word of Mouth promotion has a positive but insignificant effect on purchasing decisions. In addition, price is proven to moderate negatively / weaken and positively / strengthen between Live Shopping and word of mouth promotion on purchasing decisions. these findings provide important information for digital marketing strategies, especially in the context of e-commerce and the use of social media platforms to increase sales.