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All Journal Jurnal Mutiara Ilmu Akuntansi Sammajiva: Jurnal Penelitian Bisnis dan Manajemen
Gisca Dwi Desriyunia
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Nilai Perusahaan Ditinjau Menggunakan Green accounting, Kinerja Lingkungan dan Pertumbuhan Laba Gisca Dwi Desriyunia; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3503

Abstract

The development of the business world in developing countries encourages companies to increase company value by improving their reputation in the eyes of the public. One important step in this effort is to increase profits and demonstrate responsibility towards the environment and society. This research aims to find and analyze theories that discuss the influence of green accounting, environmental performance and profit growth on company value. This research uses the literature review method to analyze and present the reasons behind the explanatory variables, as well as findings from previous research. The theories behind this research are agency theory and signal theory. Variables that are thought to influence company value include green accounting, environmental performance, and profit growth. The research results show that the relationship between green accounting, environmental performance and profit growth on company value varies, so a clear agreement has not been reached. This study provides a detailed picture based on existing facts and can be a reference for further research that uses green accounting, environmental performance and profit growth variables.
Faktor – faktor Rasio Keuangan meliputi: Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas, Rasio Aktivitas, dan Rasio Investasi, Berpengaruh Terhadap Kinerja Laporan Keuangan (Literature Review Manajemen Keuangan) Gisca Dwi Desriyunia; Kartika Wulandhari; Della Puspita; Jasmine Jasmine; Tri Yulaeli
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 1 No. 3 (2023): September : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v1i3.356

Abstract

This Literature Review article identifies the biggest factors that influence the performance of a company's financial statements, which can help the company make the right administrative decisions related to the management of financial ratios and the company's financial performance. This Literature Review article discusses the benefits of providing Financial Ratios including; Liquidity Ratios, Solvability Ratios, Activity Ratios, Profitability Ratios, and Investment Ratios to the Company's Financial Statement Performance, an introductory literature study on Financial Management. Writing this article aims to build a hypothesis of the influence between variables to be used in further research. From the research results it was found that: (1) Financial Ratios with Financial Performance Companies have a close relationship in building company efficiency. (2) Effect of Financial Ratios on Company Financial Performance (3) Relationship between Financial Ratios and Company Financial Performance in the aspect of company value growth.
Co-Authors Della Puspita Jasmine Jasmine Kartika Wulandhari Nera Marinda Machdar Yulaeli, Tri