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All Journal Jurnal Ilmiah Mahasiswa Akuntansi
Sofian Sofian
Widya Mandala Catholic University Surabaya
Economics, Econometrics & Finance

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PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, DAN CORPORATE SOCIAL RESPONSIBILITY PADA KINERJA KEUANGAN Asriyanti Kaat; Sofian Sofian
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v12i1.4758

Abstract

This study aims to analyze and empirically test the effect of environmental performance, environmental costs, and corporate social responsibility on the financial performance of mining sector companies listed on the Indonesia Stock Exchange. The design of this study uses quantitative research with hypothesis testing. The type of data used is quantitative data using secondary data sources obtained from the financial statements and annual reports of mining companies for the 2018-2021 period listed on the Indonesia Stock Exchange. The research data is in the form of panel data and the object of this study is a mining company listed on the Indonesia Stock Exchange and listed in PROPER in 2018-2021 with the data collection method used is the documentation method. The sample used in this study was 25 companies. The data analysis technique used is multiple linear analysis using the SPSS version 23 program. The results showed that environmental performance does not affect financial performance, environmental costs negatively affect financial performance., and corporate social responsibility (CSR) does not affect financial performance.
PENGARUH TINGKAT LIKUIDITAS, TINGKAT LEVERAGE DAN TINGKAT PROFITABILITAS TERHADAP KELENGKAPAN PENGUNGKAPAN DALAM LAPORAN TAHUNAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Mario Dwisaktris; Marini Purwanto; Sofian Sofian
JURNAL ILMIAH MAHASISWA AKUNTANSI Vol 12, No 1 (2023): Vol 12, No 1 (2023) : June
Publisher : Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jima.v12i1.4829

Abstract

This study seeks to examine the effect of liquidity, leverage and profitability on the completeness of disclosures. This research was done using a quantitative method and hypothesis testing using multiple linear regression as a data analysis technique. This research used a purposive sampling method using manufacturing public companies listed on the Indonesia Stock Exchange in the year of 2019-2020 as a population. After reducing the data, 108 sample companies were obtained, totaling 216 data. This research found out that profitability has no effect on the Completeness of Disclosure of the Company's Financial Statements while liquidity and leverage affect the Completeness of Disclosure of the Company's Financial Statements.
Co-Authors Asriyanti Kaat Marini Purwanto Mario Dwisaktris