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All Journal Jurnal Ilmiah Akuntansi Manajemen Ilomata International Journal of Tax and Accounting
Sinaga, Judith T. Gallena
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Corporate Governance, Green Accounting and Leverage on Company Profitability on Pefindo I-Grade Index Setiadi, Abigail Dwi Pangestu; Hutabarat, Francis M.; Sinaga, Judith T. Gallena
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1415

Abstract

Profitability plays an important role in reflecting a company's performance in generating profits. Therefore, this study was conducted to demonstrate the effects of corporate governance, green accounting, and leverage on company profitability. This study utilizes a quantitative approach with secondary data. The research population comprises companies listed on the Pefindo I-Grade Index. The sample size is 30 companies over a 5-year period, resulting in 150 samples. Over a period of five years, data was collected from various companies, resulting in a total of 150 samples. A regression analysis was conducted, and the findings from this test indicate that corporate governance and green accounting do not have impact on company profitability, whereas the leverage ratio has a negative and significant effect on company profitability.
The Impact of Intellectual Capital Toward Firm's Profitability of Telecommunication Infrastructure Listed In Indonesian Stock Exchange (IDX) From 2018-2021 Arfando, Brandon; Sinaga, Judith T. Gallena
Jurnal Ilmiah Akuntansi Manajemen Vol. 5 No. 2 (2022): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v5i2.2844

Abstract

Penelitian ini bertujuan mengetahui pengaruh dariintelektual capital terhadap profitabilitas. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan teknik porpose sampling sebanyak 18 perusahaan dan penelitian yang terpilih selama 4 tahun penelitian sehingga terdapat sebanyak 72 data. Teknik pengumpulan datanya menggunakan data sekunder yang diambil dari perusahaan infrastruktur telekomunikasi yang terdaftar di bursa efek Indonesia (BEI) Tahun 2018-2021. Teknik analisis data diawali dengan Statistik Deskriptif, Normal probability P-P plot, Uji Multikolinearitas, Uji Koefisien Determinasi, Uji T dan Uji F, data dianalisa menggunakan SPSS versi 25.0, Hasil penelitian menunjukkan bahwa Value Added Capital Employed , Value Added Human Capital dan Value-Added Intellectual Coefficient tidak berpengaruh terhadap profitabilitas secara parsial, sedangkan Structural Capital Value Added berpengaruh positif terhadap profitabilitas secara parsial dan intelektual capital tidak berpengaruh simultan terhadap profitabilitas. Dengan demikian, dapat disimpulkan bahwa perusahaan Infrastruktur Telekomunikasi harus fokus pada modal strukturalnya untuk memiliki keunggulan kompetitif.
Co-Authors Arfando, Brandon Francis Hutabarat Setiadi, Abigail Dwi Pangestu