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All Journal JURNAL LENTERA AKUNTANSI Jurnal Ekonomika Dan Bisnis
Siringoringo, Magdalena J.
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Computer Science & IT Economics, Econometrics & Finance

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PENGARUH TANGGUNG JAWAB SOSIAL DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2022 Situmorang, Renaldi Vandoli; Sidabutar, Rimbun C. D.; Siringoringo, Magdalena J.
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1451

Abstract

This study aims to analyze the effect of corporate social responsibility (CSR) and capital structure on the financial performance of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2022 period. The technique used by the author to complete this study is the multiple linear regression technique and the classical assumption test shows that CSR and capital structure The data analysis technique used in qualitative research is ratio comparison analysis. The research data consists of 65 company financial reports for two years (130 observations). The test results are that CSR and capital structure have a significant effect both partially and simultaneously on the company's financial performance. The Adjusted R² value of 0.492 indicates that the model can explain 49.2% of the variation in financial performance. The F test produces a value of 63.421 with a significance of 0.000 <0.05, while the t test shows that CSR has a significance value of 0.028 <0.05 and DER 0.000 <0.05, which confirms a significant effect.
Analisis Prosedur Pemberian Kredit Dan Penagihan Piutang Pada Kantor Cabang PT. BPR Pijer Podi Kekelengen Simpang Selayang Simamora , Carmenita Natania; Manurung, Amran; Siringoringo, Magdalena J.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2098

Abstract

This study aims to analyze the procedures for granting credit and collecting receivables in a company in order to identify the effectiveness and efficiency of the system used. Credit granting is an important aspect in financial management that can affect the company's liquidity and profitability. However, if not managed properly, this can increase the risk of bad debts and have a negative impact on the company's financial health. This study uses a qualitative descriptive method by collecting data through interviews, observations, and documentation. The results of the study indicate that the credit granting procedures in the company analyzed have followed applicable standards, but there are still some weaknesses in the credit assessment process that can lead to the risk of bad debts. On the other hand, receivables collection in the company still faces challenges in terms of timeliness and effectiveness of communication with customers. Thus, it is expected that the company can increase liquidity and reduce the risk of bad debts, which ultimately contributes to the company's financial stability.
Pengaruh Akuntansi Lingkungan Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2021-2023 Rajagukguk, Rahel Rut Syeba; Saribu, Ardin Dolok; Siringoringo, Magdalena J.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 2 (2025): Maret - April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i2.2690

Abstract

Beberapa kerusakan lingkungan yang terjadi menjadi bukti bahwa sektor di indonesia belum semuanya menerapkan sistem Green company dan begitupun pengungkapan akuntansi lingkungan di indonesia masih sangat buruk. Penelitian ini bertujuan untuk mengetahui Pengaruh Akuntansi Lingkungan terhadap Kinerja Keuangan Perusahaan Pertambangan yang tercatat di Bursa Efek Indonesia periode 2021-2023. Teknik pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sampel 20 perusahaan yang memenuhi kriteria penelitian. Penelitian ini merupakan penelitian kuantitatif dengan jenis sumber data adalah data sekunder, data yang diperoleh dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan. Pengujian data dilakukan dengan menggunakan uji validitas, uji reliabilitas, R-Square, dan uji-t. Berdasarkan hasil penelitian, penerapan akuntansi lingkungan terhadap kinerja keuangan tidak berpengaruh langsung sehingga hasil analisis data yaitu koefisien Jalur (-0,077) menunjukkan bahwa perubahan CSR tidak berdampak pada ROA perusahaan. Kemudian T-Statistika (0,643) jauh di bawah 1,96, sehingga hubungan ini tidak signifikan. P-Value (0,520) lebih besar dari 0,05 yang menunjukkan bahwa tidak ada cukup bukti untuk menyatakan bahwa Akuntansi Lingkungan berpengaruh terhadap Kinerja Keuangan.
Co-Authors Amran Manurung, Amran Rajagukguk, Rahel Rut Syeba Saribu, Ardin Dolok Sidabutar, Rimbun C. D. Simamora , Carmenita Natania Situmorang, Renaldi Vandoli