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Pengaruh kinerja lingkungan dan pengungkapan akuntansi karbon terhadap profitabilitas Mariyah, Siti; Paramita, Mahardian Hersanti; Huliawati, Riska; Haryadi, Haryadi; Rahayu, Sri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i7.2676

Abstract

The purpose of this study is to determine the impact of environmental performance and disclosure of carbon accounting on the profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2021. In this study, the method used was an explanatory quantitative method. The sample selection technique was determined using a purposive sampling technique. The sample selected for this study was 65 manufacturing companies. The findings reveal that while carbon accounting disclosures have no impact on profitability, environmental performance has a beneficial impact on profitability (ROA). This shows that before making investment decisions, investors have considered the credibility of environmental performance but have not considered the disclosure of carbon accounting in the annual report.
Firm Value Study Of Idx Bumn20 Companies In Indonesia Rizal Syafiie, Moh.; Setiabudi, Acong; Huliawati, Riska
International Journal of Educational Research & Social Sciences Vol. 4 No. 3 (2023): June 2023
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v4i3.657

Abstract

The study was conducted because the phenomenon associated with IDX BUMN20 in the banking sector supports the index and is the top gainer. The aimed of this study is to examine the impact of financial performance on corporate value in the banking sector using the PER indicator (Price Earnings Ratio), mediated by the DER (Debt to Equity Ratio), and using the ROA indicator (Return on Assets). is to judge ratio). Listed in the IDX BUMN20 index. The object of this study is the banking sector listed on the Indonesian stock exchange IDX BUMN20. It has five sample companies analyzed for the period 2016-2021. This type of study uses a quantitative approach with purposive sampling techniques and WarpPLS 7.0. as a data analysis tool. The results showed that financial performance impacted enterprise value and DER (debt-to-equity ratio). On the other hand, the debt-toequity ratio has no impacted with enterprise value.