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PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS (STUDI KASUS PADA PT TIMAH TBK PERIODE 2019-2022) Cahyaningrum, Arfenita -; Firnanda, Ninda Maya; Zahroh, Maidatus -; R Pandin, Maria Yovita
Jurnal Ekonomi : Journal of Economic Vol 15, No 2 (2024): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v15i2.7930

Abstract

The influence of green accounting on the profitability of mining sector businesses listed on the Indonesia Stock Exchange (IDX) is examined in this article. Green accounting, as determined by the environmental expenses that the businesses disclose, is the independent variable under investigation. The profitability indicators of net profit margin (NPM), return on equity (ROE), and return on asset (ROA) are the dependent variables. PT. Timah Tbk makes up the study population, and the sample period runs from 2019 to 2022 for four years. Using the statistical program SPSS, a straightforward linear regression analysis is the analytical technique used. F-tests and t-tests are used to test hypotheses, with a significance threshold of 5%. The analysis's findings suggest that, at least in part, green accounting has no statistically significant effect on the profitability levels as determined by NPM, ROA, and ROE.
Manfaat Penggunaan Biaya Kualitas terhadap Profitabilitas Perusahaan Rokhmat, Nurhayat; Ramadhanty, Nadine; Sariah, Sariah; R Pandin, Maria Yovita; Riyadi, Slamet
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 1 No. 4 (2023): Desember: Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v1i4.82

Abstract

Quality is a critical dimension in business competition that influences a company's competitiveness. Quality costs, including production and defect repair, play an important role in product quality control. High quality can increase market share and sales value, as well as reduce costs, thereby increasing company profitability. Based on this phenomenon, researchers conducted a meta-analysis based on research objectives, variables, research objects, research population/sample, data collection techniques, and analytical tools used.This research aims to determine and develop research regarding quality and profitability cost models. This research uses a meta-analysis method. Meta analysis is a review of a number of research results on similar problems. The unit of analysis in the research is written documents about quality cost model research in the form of journal articles based on their suitability to the research theme. The data analysis used is quantitative data analysis with percentages and qualitative data analysis for data resulting from descriptive analysis of 20 studies related to the effect of quality costs on profitability. The findings of the meta-analysis results based on research objectives, research variables used, research population/sample, data collection techniques and analysis tools show that the quality cost model categories can contribute to evaluating the optimization of quality achievements