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All Journal Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Ekonomi dan Bisnis Business and Investment Review
Ananta, Mufita Dea
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan pada Perusahaan Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Sari, Fannya Mutiara; Suci, Annisa Ari; Ananta, Mufita Dea; R. Pandin, Maria Yovita
Widya Balina Vol 9 No 1 (2024): Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.547

Abstract

Selama periode 2021–2023, penelitian ini menyelidiki bagaimana akuntansi hijau dan kinerja lingkungan berdampak pada kinerja keuangan perusahaan kimia yang terdaftar di Bursa Efek Indonesia. Kinerja lingkungan (X1) dan akuntansi hijau (X2) diukur dengan biaya lingkungan dan peringkat PROPER. Kinerja keuangan, yang diukur dengan ROE, adalah variabel dependen. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS, dan sample terdiri dari dua puluh perusahaan yang dipilih secara purposive. Hasil uji t menunjukkan bahwa akuntansi hijau memiliki pengaruh negatif signifikan terhadap kinerja keuangan, sedangkan uji F menunjukkan bahwa kedua variabel independen memiliki pengaruh positif signifikan terhadap kinerja keuangan secara keseluruhan.
Analisis Rasio Keuangan dalam Pengukuran Kinerja Keuangan pada Perusahaan Sub-Sektor Rokok Ananta, Mufita Dea; Adam Nurdin Naufaldy; Ratnasari, Bagas Firmansyah; Mochammad Fajar Saputra; Ratnasari, Cholis Hidayati
Business and Investment Review Vol. 2 No. 1 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.87

Abstract

Research Aims: The cigarette industry is one of the leading segments of various sectors in Indonesia and is one of the largest commodities contributing to Indonesian state revenues obtained from Value Added Tax (PPN), Excise, and local taxes. The purpose of this study was to determine the performance of financial performance as measured by the value of financial ratios, namely profitability ratios, liquidity ratios, activity ratios, and solvency ratios of several companies engaged in the tobacco industry as a sample study. The results of this study revealed that there are some companies that have an increase in the value of financial ratios from year to year, but there are also companies whose value decreases in the following year, this indicates that financial ratios can describe financial performance over time and become a management benchmark in performance evaluation to improve company performance in the future.
Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan pada Perusahaan Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Sari, Fannya Mutiara; Suci, Annisa Ari; Ananta, Mufita Dea; R. Pandin, Maria Yovita
Widya Balina Vol. 9 No. 1 (2024): Jurnal Widya Balina
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.547

Abstract

Selama periode 2021–2023, penelitian ini menyelidiki bagaimana akuntansi hijau dan kinerja lingkungan berdampak pada kinerja keuangan perusahaan kimia yang terdaftar di Bursa Efek Indonesia. Kinerja lingkungan (X1) dan akuntansi hijau (X2) diukur dengan biaya lingkungan dan peringkat PROPER. Kinerja keuangan, yang diukur dengan ROE, adalah variabel dependen. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS, dan sample terdiri dari dua puluh perusahaan yang dipilih secara purposive. Hasil uji t menunjukkan bahwa akuntansi hijau memiliki pengaruh negatif signifikan terhadap kinerja keuangan, sedangkan uji F menunjukkan bahwa kedua variabel independen memiliki pengaruh positif signifikan terhadap kinerja keuangan secara keseluruhan.
The Effect of Green Accounting on Economic Performance (Case Study of Mining and Chemical Industry Sector Companies) Pratiwi, Nadia Dwi; Ananta, Mufita Dea; Fina, Fatika Rahma; Pandin, Maria Yovita R.
Jurnal Ekonomi dan Bisnis Vol 15 No 2 (2023): JEB Vol 15 No 2 Juli 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v15i2.227

Abstract

This research is motivated by the advancement of science, especially in the field of technology which is very fast, along with competition in the increasingly tight industrial sector where companies have used sophisticated and modern equipment in carrying out their production activities. Research was conducted to examine the effect of Green Accounting on Economic Performance. The quantitative approach method used uses simple linear regression analysis data processing. Return On Assets (ROA) is used for measurement of research variables. The companies as samples for this study were 7 companies in the mining industry sector and the chemical industry sector listed on the IDX for the 2017-2021 period. The results showed that the Green Accounting variable had no positive effect on Economic Performance, as tested through the T-test.
Co-Authors - Hwihanus Adam Nurdin Naufaldy Cholis Hidayati, Cholis Fina, Fatika Rahma Mochammad Fajar Saputra Pandin, Maria Yovita R. Pratiwi, Nadia Dwi R. Pandin, Maria Yovita Ratnasari, Bagas Firmansyah Sari, Fannya Mutiara Suci, Annisa Ari