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All Journal ILTIZAM Journal of Sharia Economic Research Formosa Journal of Multidisciplinary Research (FJMR)
Ferinluary, Fadila
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Influence Of Financial Performance On Carbon Performance In Companies Disclosing Sustainability Reports In Indonesia Wasti Margaretha, Widya; Ferinluary, Fadila; Anjarsari, Putri Salsa; Febrila, Ariqo; Mukhzarudfa; Kusumastuti, Ratih; Putra, Wirmie Eka
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 2 (2024): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v8i2.2779

Abstract

Business is essential for a country’s economic development, especially for its citizens. The purpose of this study is to investigate how financial performance affects carbon performance in companies listed on the Indonesia Stock Exchange (IDX) that report sustainability in 2020–2023. Leverage, Size, ROA, Capsend, and TobinQ are used to measure financial performance as the dependent variable. Greenhouse gas emission disclosure is used to measure carbon performance (CP), the independent variable. Companies reporting carbon emissions on the Indonesia Stock Exchange are 934 companies that publish sustainability reports. A total of 44 Indonesian businesses that are willing to be involved in releasing sustainability reports between 2020 and 2023 are the study samples. T-test and F-test are two multiple linear regression tests used by the author. In addition, this study offers empirical support for the ways in which businesses can communicate their underlying carbon performance through the use of some form of carbon information. According to the study findings, leverage, size, capsend, and tobinq have no effect on CP; only ROA has an effect. CP is simultaneously affected by leverage, size, ROA, capsend, and tobinQ because businesses with more resources usually have better sustainability reports and are more aware of climate change impacts. This is in line with signaling theory, which states that a company's strong financial results are an indication of its operational success.
Analysis of Financial Statements and Cash Flow Statements in Assessing Financial Performance at Health Social Security Administering Agency (BPJS) for the Period 2021 - 2023 Ferinluary, Fadila; Rahayu, Sri; Arum, Enggar Diah Puspa; Wiralestari, Wiralestari
Formosa Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i1.12561

Abstract

This research aims to analyze the financial performance of the Health Social Security Administering Agency (BPJS) for the 2021-2023 period when viewed from financial ratio analysis and cash flow ratio analysis. This type of research is descriptive research with a quantitative approach. This research uses financial ratio analysis techniques and cash flow ratios in a time series. Financial ratio analysis can be used as a reference for a company's development to assess how well its financial performance is. The variables used are the liquidity ratio consisting of the current ratio, the solvency ratio consisting of the debt to asset ratio, and the profitability ratio consisting of return on assets and return on equity. Apart from analyzing the company's balance sheet and profit and loss financial statements, in assessing financial performance there is one more report that can be assessed, namely through the cash flow report. The cash flow ratio analysis used is the operating cash flow ratio, capital expenditure ratio and total debt ratio. The results of this research show that BPJS Health's financial performance for the 2021-2023 period shows good liquidity and solvency, but profitability and cash flow management are still weak due to significant losses in 2022 and 2023. Strategy improvements are needed to increase efficiency and financial sustainability.
Influence Of Financial Performance On Carbon Performance In Companies Disclosing Sustainability Reports In Indonesia Wasti Margaretha, Widya; Ferinluary, Fadila; Anjarsari, Putri Salsa; Febrila, Ariqo; Mukhzarudfa; Kusumastuti, Ratih; Putra, Wirmie Eka
ILTIZAM Journal of Shariah Economics Research Vol. 8 No. 2 (2024): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/iltizam.v8i2.2779

Abstract

Business is essential for a country’s economic development, especially for its citizens. The purpose of this study is to investigate how financial performance affects carbon performance in companies listed on the Indonesia Stock Exchange (IDX) that report sustainability in 2020–2023. Leverage, Size, ROA, Capsend, and TobinQ are used to measure financial performance as the dependent variable. Greenhouse gas emission disclosure is used to measure carbon performance (CP), the independent variable. Companies reporting carbon emissions on the Indonesia Stock Exchange are 934 companies that publish sustainability reports. A total of 44 Indonesian businesses that are willing to be involved in releasing sustainability reports between 2020 and 2023 are the study samples. T-test and F-test are two multiple linear regression tests used by the author. In addition, this study offers empirical support for the ways in which businesses can communicate their underlying carbon performance through the use of some form of carbon information. According to the study findings, leverage, size, capsend, and tobinq have no effect on CP; only ROA has an effect. CP is simultaneously affected by leverage, size, ROA, capsend, and tobinQ because businesses with more resources usually have better sustainability reports and are more aware of climate change impacts. This is in line with signaling theory, which states that a company's strong financial results are an indication of its operational success.
Co-Authors Anjarsari, Putri Salsa Enggar Diah Puspa Arum Febrila, Ariqo Mukhzarudfa, Mukhzarudfa Ratih Kusumastuti SRI RAHAYU Wasti Margaretha, Widya Wiralestari, Wiralestari