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All Journal Jurnal Computech & Bisnis (e-Journal) Majalah Bisnis & IPTEK
Nita Yura Roslina
Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Library & Information Science

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The Influence of Green Accounting, Environmental Performance, And Share Ownership on Corporate Financial Performance with Corporate Social Responsibility as An Intervening Variable in Basic Industrial and Chemical Sector Companies Listed on the IDX, 2018 – 2022 Roro Endah Kumalasari; Nita Yura Roslina; Tia Alvionita
Jurnal Computech & Bisnis (e-journal) Vol. 17 No. 2 (2023): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v17i2.227

Abstract

This study aimed to examine and evaluate the impact of Green Accounting, Financial Performance, and Stock Ownership on Corporate Financial Performance (CFP) in the primary and chemical industry sectors of companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research also aimed to investigate the role of Corporate Social Responsibility (CSR) as an intervening variable in this relationship. The sample for this study comprised 80 companies operating in the primary and chemical industrial sectors listed on the BEI. The utilization of purposive sampling methodology chose the sample, and the analysis of the data was conducted using Eviews 9 software and Sobel calculations. This study's findings suggest that no statistically significant relationship exists between Green Accounting, Environmental Performance, Stock Ownership, and Corporate Financial Performance. The variable of interest, Corporate Social Responsibility (CSR), exerts a notable influence on the financial performance of corporations. Green Accounting and Environmental Performance variables exhibit a notable influence on Corporate Social Responsibility. However, the variable of Stock Ownership does not demonstrate a substantial impact on Corporate Social Responsibility. In addition, it can be observed that the variables of Green Accounting, Environmental Performance, and Stock Ownership do not exert independent influence on Corporate Financial Performance when mediated by Corporate Social Responsibility.
The Effect of Profitability (ROA) And Liquidity (CR) on Firm Value (PBV): Study at One of The Selected Airlines on the IDX Heny Septia Wulandari; Nita Yura Roslina
Majalah Bisnis & IPTEK Vol. 16 No. 2 (2023): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/7y87rd47

Abstract

This study aims to assess the impact of Profitability and Liquidity on the valuation of PT Indonesia Air Asia Tbk from 2017 to 2021. The present study falls under the category of quantitative research. The population under study comprises the financial statements of PT Indonesia Air Asia Tbk. The sample utilized in this study is derived from PT Indonesia Air Asia Tbk's quarterly financial report, employing a time series design sampling technique. The data collection techniques employed in this study involve using financial reports available on the official website of the Indonesia Stock Exchange, specifically www.idx.co.id. The employed analytical methodology is multiple linear analysis. The findings indicate no significant positive relationship between Profitability and Firm Value, as evidenced by a t-count value of 0.142 and a significance value of 0.889, more significant than the threshold of 0.05. However, Liquidity has a significant positive impact on Firm Value, as indicated by a t-count of 3.446 and a significance value of 0.003, which is less than the threshold of 0.05. Furthermore, when both Profitability and Liquidity are considered together, they significantly positively influence Firm Value, with a significance value of 0.003 and an R square of 49.6%. The research findings propose that corporations consider the comprehensive market and industry conditions when developing their business strategies. Ongoing assessment of the organization's fiscal performance is imperative in order to discern prospective enhancements and address potential challenges that may manifest in the future. By comprehending the impact of Return on Assets (ROA) and Capital Ratio (CR) on Price-to-Book Value (PBV), organizations can formulate more suitable business strategies and prioritize the attainment of sustainable growth and enhancement of corporate value.
The Role Of CSR On Green Accounting, Environmental Performance, Share Ownership And Eco Control And Their Impact On Corporate Financial Performance Roro Endah Kumalasari; Nita Yura Roslina; Maulana Yusup
JURNAL COMPUTECH & BISNIS Vol. 19 No. 2 (2025): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v19i2.4

Abstract

This study aims to evaluate the impact of Green Accounting, Environmental Performance, Share Ownership, and Eco Control on Corporate Financial Performance, with Corporate Social Responsibility serving as an intervening variable, across companies in the Basic and Chemical Industry Sector from 2020 to 2024. The specific objective is to conduct an in-depth analysis of CSR, particularly in the basic and chemical industries, where effective implementation of Green Accounting and Eco Control can yield significant benefits for various stakeholders. This research employs secondary data, specifically PROPER, Annual Reports, and Sustainability Reports. The employed sampling strategy is purposive, and data analysis is conducted in EViews, with intervening data processed using the Sobel method. The findings of this study indicate that green accounting, environmental performance, and eco control influence CSR, whereas share ownership does not. In the subsequent analysis, green accounting, environmental performance, and eco-control do not affect CFP, whereas share ownership and CFP have a reciprocal effect on CFP. The Sobel test indicates that the CSR variable does not mediate the effects of green accounting, environmental performance, share ownership, and eco-control on Corporate Financial Performance.
Investigating the Impact of Financial Ratios, Good Corporate Governance and Digital Technology on Financial Distress in Banking Amid Inflation in the Digital Age Nita Yura Roslina; Indah Damayanti; Sana Sholihah
JURNAL COMPUTECH & BISNIS Vol. 19 No. 2 (2025): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v19i2.5

Abstract

This study examines the influence of financial ratios, good corporate governance (GCG), and digital advancement on financial distress in Indonesia's banking sector, with inflation as a moderating variable.  This research employs a quantitative methodology and panel-data regression analysis to examine 185 observations from 37 active banks over 2020-2024.  The analytical methods include descriptive statistics and panel-data regression with a fixed-effects model.  The model selection is based on Chow and Hausman tests, which indicate that the fixed-effect model is more appropriate for the data under analysis.  The analysis indicates a strong fit of the regression model, evidenced by an R-squared of 86.85% and statistically significant findings at the 1% level.  The primary findings indicate that the Loan to Deposit Ratio (LDR) positively affects financial stability, whereas the operational cost-to-operational income ratio (BOPO) negatively affects financial stability.  Inflation further intensifies the adverse impacts of non-performing loans (NPL) on financial distress.  This study underscores the significance of operational efficiency and meticulous risk management in sustaining financial stability in the digital age.  The findings underscore the imperative of operational efficiency, judicious credit risk management, and responsiveness to macroeconomic conditions to maintain financial stability in the banking sector in the digital era.  This study offers critical insights for banking sector stakeholders to understand the determinants of financial distress and implement strategic measures to improve bank financial stability amid evolving economic circumstances.
Co-Authors Damayanti, Indah Heny Septia Wulandari Kumalasari, Roro Endah Maulana Yusup, Maulana Sholihah, Sana Tia Alvionita