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Kontribusi Biaya Lingkungan, Green Accounting, CSR, dan Ukuran Perusahaan dalam Meningkatkan Profitabilitas Perusahaan Kartika Wulandhari; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3552

Abstract

This study aims to analyze the relationship between environmental costs, green accounting, and corporate social responsibility (CSR) on corporate profitability, with company size as a moderating factor. The findings reveal that environmental costs can have both positive and negative impacts on profitability, depending on how these costs are managed. Green accounting has been shown to enhance operational efficiency and transparency, positively affecting profitability. Additionally, CSR offers long-term benefits for corporate image and customer loyalty, though its effects may not always be immediately apparent. Company size moderates these relationships, with larger companies having greater advantages in managing environmental and social aspects compared to smaller companies. This study highlights the importance of strategic management of environmental costs, implementation of green accounting, and execution of CSR to support corporate sustainability and profitability.
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.