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All Journal EKONOMIKA45 International Journal of Economic Research and Financial Accounting
Agung Winardi
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Economics, Econometrics & Finance

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Measuring Financial Performance Using Economic Value Added On Food And Beverage Companies In The Indonesia Stock Exchange (Idx) Index 2020-2022 Agung Winardi; Putri Amelia Sudriman; Misbah, Misbah; Maghfirah, Maghfirah; Siti Nurhana; Reski Amelia; Linda Razak
International Journal of Economic Research and Financial Accounting Vol 1 No 4 (2023): IJERFA JULY 2023
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v1i4.38

Abstract

This study aims: To find out, analyze, discuss and explain financial performance appraisal using the Economic Value Added method for food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research uses a quantitative descriptive analysis method. The samples used were six food and beverage companies listed on the Indonesia Stock Exchange. Calculation results of Economic Value Added for food and beverage companies, there are three companies that produce Economic Value Added or (EVA > 0) during 2020 to 2022, it is stated positive, meaning that there has been additional economic value for the company so that financial performance is declared good. used is secondary data obtained from www.idnfinancial.co.id. The data analysis method used in this study is the panel regression model. Data processing uses the SPSS 22 application. From this study, the results show that the Economic Value Adeed Method has a positive effect on the company's financial performance.
Penerapan Green Accounting dan Environmental Performance Serta Pengaruhnya terhadap Profitabilitas pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Agung Winardi; Muhamad Firman Maulana; Muhammad Yahya; Ani Kusumaningsih
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 13 No. 1 (2025): Desember : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v13i1.5301

Abstract

This study aims to examine and analyze the impact of implementing green accounting and environmental performance on the profitability of food and beverage companies listed on the IDX during the period 2020–2024. The sample selection was conducted purposively, resulting in a total of 8 companies. The data used are secondary data obtained from the annual reports of the listed companies during the specified period. The analysis employed is panel data regression using the Random Effect Model (REM). Results analyzed with EViews version 12 indicate that the green accounting variable has a positive effect on company profitability, as it is considered a long-term investment; the capital invested now can provide a good image and long-term benefits for the company. Conversely, the environmental performance variable does not show a significant effect on profitability, despite the companies generally achieving a blue rating, which indicates efforts in environmental management in accordance with legal regulations. However, the environmental performance results have yet to guarantee a significant increase in company profitability.
Co-Authors Ani Kusumaningsih Linda Razak Maghfirah Maghfirah Misbah Misbah Muhamad Firman Maulana Muhammad Yahya Putri Amelia Sudriman Reski Amelia SITI NURHANA