Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Kendali Akuntansi
Mufita Dea Ananta
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Green Accounting Terhadap Economic Performance (Studi Kasus Perusahaan Sektor Pertambangan Dan Industri Kimia) Nadia Dwi Pratiwi; Mufita Dea Ananta; Fatika Rahma Fina; Maria Yovita R. Pandin
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.789

Abstract

This research is motivated by the progress of science, especially in the field of technology which is very fast, along with competition in the industrial sector which is getting tougher where companies have used sophisticated and modern equipment in carrying out their production activities. The research was conducted to examine the Effect of Green Accounting on Economic Performance. The quantitative approach method used uses data processing simple linear regression analysis. Return On Assets (ROA) is used to measure research variables. The sample companies for this research are 7 companies in the mining industry sector and the chemical industry sector which are listed on the IDX for the 2017-2021 period. The results of the study show that the Green Accounting variable has no positive effect on Economic Performance, as tested through the T-Test.
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 Annisa Ari Suci Fannya Mutiara Sari Fatika Rahma Fina Maria Yovita R. Pandin Nadia Dwi Pratiwi