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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE)
Wulandari, Army Ardiani
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PENGARUH GREEN ACCOUNTING, LEVERAGE, DAN STRUKTUR MODAL TERHADAP FINANCIAL PERFORMANCE Wulandari, Army Ardiani; Lestari , Indah Rahayu
Journal of Development Economics and Digitalization, Tourism Economics Vol. 1 No. 2 (2024): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jdedte.v1i2.699

Abstract

Kinerja keuangan erat kaitannya dengan keberhasilan perusahaan dalam mengelola sumber daya yang diwujudkan dalam mengelola sumber daya yang diwujudkan dengan prestasi kinerja keuangan. Selain itu, kinerja keuangan dapat dijadikan bahan evaluasi mengenai tingkat keberhasilan perusahaan jika ditinjau berdasarkan aktivitas keuangan. Kinerja keuangan merupakan suatu analisis yang dilakukan untuk melihat sejauh mana perusahaan telah menerapkan aturan pelaksanaan keuangan dengan baik dan benar. Tujuan penelitian adalah untuk mengetahui pengaruh green accounting, leverage, dan struktur modal terhadap kinerja keuangan. Populasi dalam penelitian ini adalah perusahaan energi yang terdaftar pada Bursa Efek Indonesia (BEI) periode laporan 2018 -2022. Sampel ditentukan dengan teknik purposive sample dengan kriteria tertentu dan diperoleh sampel sebanyak 37 perusahaan. Penelitian ini menggunakan metode analisis regresi linear berganda yang dibantu dengan program SPSS versi 25. Hasil penelitian ini menunjukkan bahwa green accounting yang diukur dengan biaya lingkungan tidak berpengaruh terhadap kinerja keuangan, leverage yang diukur dengan debt to equity ratio berpengaruh negative dan signifikan terhadap kinerja keuangan, dan struktur modal yang diukur dengan debt t asset ratio berpengaruh negatif dan signfikan terhadap kinerja keuangan.
Kontribusi Penerapan Good Corporate Governance Dan Eco-Efficiency Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Pemoderasi Bongsoikrama, Justin; Andini, Prita; Riyadi, Sugeng; Wulandari, Army Ardiani
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1512

Abstract

This research examines the value relevance of the concept of environmental efficiency which refers to the process of maximizing the effectiveness of business processes in order to minimize a company's environmental impact. This research aims to determine how the contribution of good corporate governance (GCG) and environmental efficiency is moderated by financial performance on company value. This research uses secondary data from 2018 to 2022 and was conducted on companies in the non-primary consumer goods industry sector listed on the Indonesia Stock Exchange. Information obtained from annual reports and sustainability reports. The sampling method used was the purposive sampling method, obtaining a sample of 56 companies with 280 observed data. This data analysis method uses Moderated Regression Analysis (MRA). The research results show that companies that implement eco-efficiency strategies can increase their company value. Eco-efficiency strategies are able to produce greater cost efficiency and profits, so they are carried out by companies to improve their financial performance. This research also found that financial performance was able to mediate the relationship between eco-efficiency and company value. However, this does not affect the ability to implement GCG to increase the company's performance value. The contribution of this research lies in analyzing the influence of eco-efficiency, GCG, on company value in customer goods companies with ISO 14001 Certificate.
Co-Authors Andini, Prita Bongsoikrama, Justin Indah Rahayu Lestari Sugeng Riyadi