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THE INFLUENCE OF COMPANY VALUE AND COMPANY SIZE ON FINANCIAL PERFORMANCE IN THE FINANCIAL SECTOR DURING 2022 Putri, Mega Amalia; Royani, Asri; Surya Saputra, Muhamad Ikbal; Tarwisah, Iyang Siti
IJMA (Indonesian Journal of Management and Accounting) Vol 5, No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2024.5(1).249-257

Abstract

Financial performance is an assessment of a company's performance to see whether a company is good or not by calculating financial ratios. This research aims to determine the influence of company value and size on financial performance in the financial sector during 2022. The data used is secondary data in the form of financial reports of companies listed on the IDX. The sample used was 40 financial reports in the financial sector. The sample in this study used non-probability sampling with a total of 45 data tested with SMART PLS 4.0. The data analysis technique in this research uses the Structural Equation Modeling (SEM) technique. This research shows that in the financial sector in 2022, company value has no effect on financial performance. On the other hand, company size influences financial performance.
Analisis Bibliometrik: Perkembangan Penelitian Green Accounting dalam Mendukung Bisnis Berkelanjutan Putri, Mega Amalia; Yuliana, Yuliana; Maulana, Haikal Zulian; Royani, Asri
Jurnal KIAFE Vol. 2 No. 3 (2024): July 2024
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v2i3.79069

Abstract

This study maps the development of green accounting research in supporting sustainable business during the 2013–2023 period. Publication data were retrieved from Google Scholar using the Publish or Perish application, resulting in 928 documents. The study employs a bibliometric analysis supported by VOSviewer to examine publication trends, citation patterns, keyword co-occurrence, research clusters, and emerging topics. The results show that publications on green accounting generally increased during the observation period and reached their highest level in 2022. The keyword network formed seven research clusters, with green accounting emerging as the most dominant topic. Related themes include corporate social responsibility, environmental accounting, environmental disclosure, environmental performance, financial performance, profitability, and sustainable development. Environmental information appears as a relatively underexplored topic with weak network connections to green accounting. This finding indicates an opportunity for future studies to examine the relationship between green accounting implementation and environmental information disclosure. Overall, effective green accounting practices can support sustainable business by integrating environmental costs, economic benefits, and environmental protection into organizational decision-making.