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All Journal Jurnal Manajemen Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Tri Wahyuni Sukiyaningsih
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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STUDI PROFIT GROWTH: PENGARUH PROFITABILITAS DIMODERASI ANALISA PASAR PERUSAHAAN KOMPAS 100 Ade Nahdiatul Hasanah; Tri Wahyuni Sukiyaningsih
Jurnal Manajemen Vol. 13 No. 2 (2023): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jm.v13i2.7694

Abstract

The research focuses on the study of profit Growth (Profit Growth) which is influenced by profitability consisting of Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on assets (ROA), Return on Equity (ROE), Return on Investment (ROI), Return on Sales (ROS), Return on Capital Employed (ROCE) and moderated by market analysis represented by the Profit Earning Ratio (PER) ratio that occurs in Kompas 100 index companies for the period 2020-2022. The purpose of the study was to partially explain the influence of the ratios on profitability and profit growth, as well as the moderation model through market analysis. The research population is a company indexed by Kompas 100 during 2020-2022 with purposive sampling as a sampling technique, 41 samples of companies were obtained that were analyzed statistically. Analysis in the study consists of descriptive statistics and assumption testing and hypothesis testing. Through the statistical results of this study, NPM has an effect on profit growth, ROA has an effect on profit growth, ROE has an effect on profit growth, GPM, ROI, ROS and ROCE have no effect on profit growth. While PER does not moderate all profitability to profit growth.
IMPLEMENTASI GREEN ACCOUNTING DAN CSR MEMPENGARUHI ROE DAN PER DIMODERASI SUSTAINABILITY DISCLOSURE Ade Nahdiatul Hasanah; Tri Wahyuni Sukiyaningsih; Ambar Putriani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i2.1316

Abstract

This study focuses on testing the effect of the implementation of green accounting and corporate social responsibility there is financial performance represented by return on equity and market performance represented by price earning ratio moderated by sustainability disclosure. The companies studied are companies with the highest liquidity value indexed by kompas 100 during the period 2020-2022, samples are needed through the criteria process (purposive) and produced by 31 companies so that 93 data processed using SPSS Ver 23 are obtained. Methods of analysis include descriptive analysis, classical assumption test and hypothesis test with moderating regression equation. There are 4 hypotheses that are decided and accepted statements: 1) implementation of green accounting and CSR affects ROE with R quare level of 3.4%, 2) implementation of green accounting and CSR affects PER with R quare level of 1%, 3) sustainability disclosure strengthens the implementation of green accounting and CSR affects ROE with R quare level of 4.4% and 4) sustainability disclosure tends to weaken the implementation of green accounting and CSR affects PER with R quare level of 1%.
Co-Authors Ade Nahdiatul Hasanah, Ade Nahdiatul Ambar Putriani