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All Journal Jurnal Ekonomi, Bisnis dan Manajemen Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Fannya Mutiara Sari
Universitas 17 Agustus 1945 Surabaya
Economics, Econometrics & Finance

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Analisis Cross Section Pada Perusahaan Industri Mebel Yang Terdaftar di Bursa Efek Indonesia Fannya Mutiara Sari; Anisa Ari Suci; Henitha Nadia Kristy; Ivananur Alvira Wahono; Cholis Hidayati
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 1 (2024): Maret : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i1.1759

Abstract

This research was conducted with the aim of analyzing the financial performance of the furniture industry and comparing it using the cross-sectional analysis method. The research method applied was qualitative research, with the research subjects being PT Cahaya Bintang Medan Furniture Tbk, PT ACE Hardware Indonesia Tbk, PT Boston Furniture Industri Tbk, and PT Hero Supermarket Tbk. The data source used was secondary data, consisting of annual financial reports of the companies from the period 2019-2022 obtained from the Indonesia Stock Exchange. The findings of this research indicate that PT ACE Hardware Indonesia Tbk stands out as superior among the other companies.
Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan pada Perusahaan Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Fannya Mutiara Sari; Annisa Ari Suci; Mufita Dea Ananta; Maria Yovita R. Pandin
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): Agustus : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i3.2308

Abstract

This study aims to examine the influence of green accounting and environmental performance on financial performance in chemical sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The independent variables used are green accounting (X1), measured using environmental costs, and environmental performance (X2), measured using the PROPER rating, while the dependent variable is financial performance measured by ROE. The sample consists of 20 companies selected through purposive sampling, and data analysis is conducted using multiple linear regression with SPSS. The t-test results show that green accounting has a significant negative effect on financial performance, while environmental performance has a significant positive effect. The F-test indicates that both independent variables together have a significant positive effect on financial performance.
Co-Authors Anisa Ari Suci Annisa Ari Suci Cholis Hidayati, Cholis Henitha Nadia Kristy Ivananur Alvira Wahono Maria Yovita R. Pandin Mufita Dea Ananta