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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang EconBank : Journal Economics and Banking
Alfitri, Destiana Nur
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Economics, Econometrics & Finance Social Sciences

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The Effect of Environment Performance, Capital Structure, and Company Size on Financial Performance Alfitri, Destiana Nur; Nugroho, Wawan Sadtyo; Nurcahyono, Nurcahyono
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 12, No 2 (2022): MAKSIMUM:Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.12.2.2022.175-184

Abstract

One way to assess a company's success is to look at its financial results. Due to the COVID-19 pandemic, the financial performance of the industrial sector plummeted. When a company's financial performance plummets, there is no choice but to declare bankruptcy. Based on data collected from the Indonesia Stock Exchange (IDX) manufacturing business between 2018 and 2021, this study will analyze the relationship between environmental performance, capital structure, company size and financial success. This study uses quantitative methods based on cross-sections of 25 financial statements covering 2018–2021. A combination of descriptive statistics and multiple regression was used in this study. The statistical program SPSS 24 was used for this study. According to research, a company's size, capital structure, and environmental performance all play a role in its financial success. Discussing financial performance is a common theme in many studies. For the latest version of the study, researchers included variables such as capital structure, company size, and period
An INTEGRATED MODEL TO EXPLAIN EARNINGS QUALITY: FINANCIAL PERFORMANCE AS A INTERVENING Herlina, Herlina; Santosa, R. Ery Wibowo A; Alfitri, Destiana Nur; Nugroho, Wawan Sadtyo
EconBank: Journal of Economics and Banking Vol 5 No 1 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i1.257

Abstract

This study aims to empirically determine the relationship between intellectual capital and accounting conservatism on earnings quality with financial performance as an intervening variable. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021. The sample was selected using a purposive sampling method to produce 35 companies. The analysis technique in this research is Multiple Linear Regression Analysis with a path analysis model. Based on the outcomes of the study shows that intellectual capital has an effect on financial performance, accounting conservatism has no effect on financial performance, intellectual capital has an effect on earnings quality, accounting conservatism has no effect on earnings quality, financial performance has an effect on earnings quality, financial performance is not able to mediate the influence of intellectual capital on earnings quality, financial performance is not able to mediate the effect of accounting conservatism on earnings quality.
Co-Authors Herlina Herlina Nurcahyono Nurcahyono, Nurcahyono Santosa, R. Ery Wibowo A Wawan Sadtyo Nugroho, Wawan Sadtyo