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All Journal BALANCE Jurnal Akuntansi dan Bisnis Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN)
Larasati, Devira
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS TINGKAT PENGUNGKAPAN ELEMEN-ELEMEN INTEGRATED REPORTING PADA PT. ADARO ENERGY INDONESIA TBK DAN PT. ANEKA TAMBANG TBK Larasati, Devira; Bhayangkara, IBK
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 1 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i1.8351

Abstract

This research uses qualitative methodology to analyze how PT Adaro Energy Indonesia Tbk (ADARO) and PT Aneka Tambang Tbk (ANTAM) disclose elements in the company's integrated annual report (integrated reporting) in 2022. The companies used as samples in the research It operate in the mining sector. The data analysis method used in this research is data collection, recording, analysis and interpretation of the results. Integrated Reporting has 8 elements of explanatory content, namely about the company and its environment, governance, business model, opportunities and risks, resource allocation and strategy, performance, prospects or future conditions, as well as the basis for planning and presentation. Based on the research results, it was found that the level of disclosure of integrated reporting elements at PT Adaro Energy Indonesia was included in the "good" or good category with a percentage of 79.07%. Meanwhile, PT Aneka Tambang Tbk showed an integrated reporting element disclosure level of 69.77% and was included in the "average" or quite good category.
Pengaruh Struktur Modal Dan Good Corporate Governance Terhadap Kinerja Keuangan Dengan Financial Distress Sebagai Variabel Intervening Pada Perusahaan Sub Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Larasati, Devira; Riyadi, Slamet
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 02 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) : Desember-Febuari
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i02.988

Abstract

This research intends to prove and analyze the effect of Capital Structure and GCG on Financial Performance through Financial Distress as an intervening variable in food and beverage sub-sector companies listed on the IDX for the period 2020-2023. Companies in the food and beverage sub-sector listed on the IDX for the period 2020-2023 are the population of this research. The sample in this study amounted to 100 samples and was determined using purposive sampling technique. This research uses path analysis using SmartPLS 2.0 as the analysis technique. The findings of this research prove that Capital Structure has a significant effect on Financial Distress, GCG has a significant effect on Financial Distress, Capital Structure has an insignificant effect on Financial Performance, GCG has an insignificant effect on Financial Performance, Financial Distress has a significant effect on Financial Performance, Financial Distress plays a significant role as an intervening variable in the relationship between Capital Structure and Financial Performance, Financial Distress plays a significant role as an intervening variable in the relationship between GCG and Financial Performance.
Co-Authors Bhayangkara, IBK Slamet Riyadi