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Sukmono, Sigit
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Computer Science & IT Economics, Econometrics & Finance Social Sciences

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ANALISIS PENERAPAN GREEN ACCOUNTING PADA KINERJA KEUANGAN PT UNILEVER INDONESIA TBK Sukmono, Sigit; Kuncara, Tommy; Immi Fiska Tarigan; Ayanto, Hana Kamilia
Jurnal Ilmiah Multidisiplin Vol. 2 No. 01 (2023): Januari : Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v2i01.498

Abstract

This research was written with the aim of analyzing the application of Green Accounting at PT Unilever Indonesia Tbk. The background of this writing is because the author wants to analyze green accounting or Green Accounting at the company PT Unilever Indonesia Tbk, whether the implementation is good or not. The method used in this study is the Document Study method. The results of this study indicate that PT Unilever Indonesia Tbk has implemented Green Accounting very well and is also committed to implementing Green Accounting every year. The costs incurred by PT Unilever Indonesia Tbk in implementing Green Accounting in 2019 – 2021 amount to IDR 284,842,399,000. In implementing Green Accounting, PT Unilever Indonesia Tbk only focuses on 4 aspects namely; Economic Aspect, Environmental Aspect, Social Aspect, Health Aspect. On the economic aspect, PT Unilever Indonesia Tbk one of which is training and development for its employees. On the environmental aspect, PT Unilever Indonesia Tbk's sustainable activities that are always carried out annually are waste banks. On the social aspect, PT Unilever Tbk carries out cleaning activities and other social activities. In the health aspect, PT Unilever Indonesia provides health education services to the community.
PENGARUH PROFITABILITAS, LEVERAGE DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Sukmono, Sigit; Tommy Kuncara; Immi Fiska Tarigan; Alim Rahman Hakim
Jurnal Ilmiah Multidisiplin Vol. 2 No. 03 (2023): Mei : Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v2i03.808

Abstract

Audit delay merupakan lamanya waktu penyelesaian audit yang diukur dari tanggal penutupan tahun buku hingga tanggal diterbitkannya laporan audit. Audit delay digunakan sebagai salah satu indikator penting yang dipakai oleh investor untuk menilai suatu perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan reputasi Kantor Akuntan Publik terhadap audit delay. Profitabilitas pada penelitian ini diukur dengan return on asset (ROA). Leverage diukur dengan dengan debt to equity ratio (DER). Pengambilan sampel dilakukan dengan metode purposive sampling sehingga diperoleh sampel sebanyak 13 perusahaan sektor transportasi yang terdaftar di Bursa Efek Indonesia tahun 2014-2016. Data dianalisis dengan menggunakan uji normalitas, uji asumsi klasik, dan uji hipotesis dengan metode regresi berganda. Hasil dalam penelitian ini menunjukkan bahwa profitabilitas secara parsial berpengaruh terhadap audit delay. Sedangkan leverage dan reputasi KAP secara parsial tidak berpengaruh terhadap audit delay. Profitabilitas, leverage dan reputasi KAP secara simultan berpengaruh signifikan terhadap audit delay.
Co-Authors Alim Rahman Hakim Ayanto, Hana Kamilia Immi Fiska Tarigan Kuncara, Tommy Tommy Kuncara