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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Anggraini, Ponisa
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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SYSTEMATIC LITERATURE REVIEW: PENGARUH KINERJA LINGKUNGAN, LEVERANGE, LIKUIDITAS, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CSR DI PERTAMBANGAN Lestari, Fuji; Nedia, Nedia; Anggraini, Ponisa
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 1 No. 4 (2024): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jakpt.v1i4.713

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Kinerja Lingkungan, Leverage, Likuiditas, dan Profitabilitas terhadap Pengungkapan Corporate Social Responsibility. Metode penelitian ini menggunakan systematic literature review yang diperoleh dari google scholer pada tahun 2018-2023. Riset yang relevan berfungsi untuk memperkuat teori dan fenomena hubungan atau pengaruh antar variable. Artikel ini mereview Faktor-faktor yang mempengaruhi Pengungkapan Corporate Social Responsibility, yaitu: Kinerja lingkungan, leverage, likuiditas, dan profitabilitas. Tujuan penulisan artikel ini adalah untuk mengetahui pengaruh kinerja lingkungan, leverage, likuiditas, dan profitabilitas terhadap Pengungkapan Corporate Social Responsibility. Hasil artikel literature review ini adalah: 1) kinerja lingkungan berpengaruh terhadap Pengungkapan Corporate Social Responsibility; 2) leverage berpengaruh terhadap Pengungkapan Corporate Social Responsibility; dan 3) Likuiditas berpengaruh terhadap Pengungkapan Corporate Social Responsibility;4) profitabilitas berpengaruh terhadap pengungkapan Corporate Social Responsibility.
PENGARUH KINERJA KEUANGAN, RISK BASED CAPITAL, UKURAN PERUSAHAAN,GOOD CORPORATE GOVERNANCE,DAN MAKRO EKONOMI TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Anggraini, Ponisa; Yuniarti , Nensi; Ranidiah , Furqonti; Astuti, Budi
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8022

Abstract

This study aims to analyze the influence of financial performance, risk-based capital, company size, good corporate governance, inflation, and exchange rates on financial distress in insurance companies listed on the Indonesia Stock Exchange for the period 2019-2023. The research method used is a quantitative method with multiple linear regression analysis using secondary data processed with SPSS 30. The results show that financial performance and exchange rates have a significant effect on financial distress, while risk-based capital, company size, good corporate governance, and inflation do not have a significant effect. The conclusion of this study states that only financial performance and exchange rates have a significant effect on financial distress in insurance companies listed on the Indonesia Stock Exchange during the study period. Keywords: Keywords: Financial Distress, Financial Performance, Exchange Rate, Risk Based Capital, Insurance Companies
Co-Authors Budi Astuti Fuji Lestari Nedia, Nedia Ranidiah , Furqonti Yuniarti , Nensi