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All Journal Proceeding of International Conference Health, Science And Technology (ICOHETECH) Implikasi: Jurnal Manajemen Sumber Daya Manusia
Restiana, Della
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology

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Performance Analysis of Mining Companies Listed on the Indonesia Stock Exchange Before and During the Covid-19 Pandemic for the 2018-2021 Period Suhatmi, Erna Chotidjah; Prastiwi, Putri Intan; Restiana, Della
Implikasi: Jurnal Manajemen Sumber Daya Manusia Vol 1 No 1 (2023): Implikasi: Jurnal Manajemen Sumber Daya Manusia
Publisher : Management Science Doctoral Program, Pasundan University, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/implikasi.v1i1.376

Abstract

The rapid development of the mining sector that occurred in Indonesia attracted the interest of investors to invest in the mining sector. This study aims to determine the financial performance of mining companies listed on the Indonesia Stock Exchange before and during the Covid-19 pandemic. The analytical method used is a quantitative descriptive method using the ratio of liquidity, solvency and profitability. The sampling technique is purposive sampling and uses secondary data in the form of the 2018-2021 annual financial reports from 3 companies in the mining sector, namely PT Bumi Resources Tbk, PT Adaro Energy Tbk, and PT Indika Energy Tbk. The results of the calculation of the liquidity ratio illustrate that the mining company that reached number 1, namely PT Adaro Energy Tbk. The calculation results of the solvency ratio illustrate that overall the company's condition is in a fairly good condition even though in 2020 the ratio has decreased. The results of the calculation of the profitability ratios illustrate that 3 mining companies are below the standard value of the ratio. The results of calculating the ratio of liquidity, solvency and profitability illustrate that the company's performance was said to be good before and during the Covid-19 pandemic, namely PT Adaro Energy Tbk.
LITERATURE REVIEW: THE EFFECT OF SUSTAINABILITY ACCOUNTING ON COMPANY PERFORMANCE Chotidjah Suhatmi, Erna; Suyatno, Agus; Restiana, Della; Puspita Sari, Desya
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2023: Proceeding of the 4th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/icohetech.v4i1.3391

Abstract

The focus of public attention in recent times has been on companies that have gone public. This can be seen from the economic, environmental and social performance provided by the Company. The environment accompanied by social responsibility is able to encourage performance and reduce the company's risks. This research aims to examine in literature the influence of sustainability accounting on the performance of companies listed on the Indonesian Stock Exchange. This research is descriptive research. This research uses secondary methods with a literature review. The data used is research data from several journals that are relevant to the research conducted. Research using the literature review model will discuss or summarize the thoughts obtained from the author's ideas through reviewing several documents on relevant topics. Based on the results of the literature review, it was found that sustainability accounting in the economic disclosure dimension has no influence on the economic performance of a company. The same thing also happens to the environmental disclosure dimension which has no influence on the company's economic performance. In fact, disclosure of social performance has no effect on financial performance. In this case financial performance is represented by return on Assets (ROA). The same thing happens if company performance is replaced with ROS (return on sales), but social disclosure has an effect on company performance as represented by the ROE variable.
LITERATURE REVIEW: THE EFFECT OF SUSTAINABILITY ACCOUNTING ON COMPANY PERFORMANCE Chotidjah Suhatmi, Erna; Suyatno, Agus; Restiana, Della; Puspita Sari, Desya
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) 2023: Proceeding of the 4th International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47701/icohetech.v4i1.3391

Abstract

The focus of public attention in recent times has been on companies that have gone public. This can be seen from the economic, environmental and social performance provided by the Company. The environment accompanied by social responsibility is able to encourage performance and reduce the company's risks. This research aims to examine in literature the influence of sustainability accounting on the performance of companies listed on the Indonesian Stock Exchange. This research is descriptive research. This research uses secondary methods with a literature review. The data used is research data from several journals that are relevant to the research conducted. Research using the literature review model will discuss or summarize the thoughts obtained from the author's ideas through reviewing several documents on relevant topics. Based on the results of the literature review, it was found that sustainability accounting in the economic disclosure dimension has no influence on the economic performance of a company. The same thing also happens to the environmental disclosure dimension which has no influence on the company's economic performance. In fact, disclosure of social performance has no effect on financial performance. In this case financial performance is represented by return on Assets (ROA). The same thing happens if company performance is replaced with ROS (return on sales), but social disclosure has an effect on company performance as represented by the ROE variable.
Co-Authors Agus Suyatno Chotidjah Suhatmi, Erna Puspita Sari, Desya Putri Intan Prastiwi Suhatmi, Erna Chotidjah