Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Ambar Putriani
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
IMPLEMENTASI GREEN ACCOUNTING DAN CSR MEMPENGARUHI ROE DAN PER DIMODERASI SUSTAINABILITY DISCLOSURE Ade Nahdiatul Hasanah; Tri Wahyuni Sukiyaningsih; Ambar Putriani
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i2.1316

Abstract

This study focuses on testing the effect of the implementation of green accounting and corporate social responsibility there is financial performance represented by return on equity and market performance represented by price earning ratio moderated by sustainability disclosure. The companies studied are companies with the highest liquidity value indexed by kompas 100 during the period 2020-2022, samples are needed through the criteria process (purposive) and produced by 31 companies so that 93 data processed using SPSS Ver 23 are obtained. Methods of analysis include descriptive analysis, classical assumption test and hypothesis test with moderating regression equation. There are 4 hypotheses that are decided and accepted statements: 1) implementation of green accounting and CSR affects ROE with R quare level of 3.4%, 2) implementation of green accounting and CSR affects PER with R quare level of 1%, 3) sustainability disclosure strengthens the implementation of green accounting and CSR affects ROE with R quare level of 4.4% and 4) sustainability disclosure tends to weaken the implementation of green accounting and CSR affects PER with R quare level of 1%.
Co-Authors Ade Nahdiatul Hasanah, Ade Nahdiatul Tri Wahyuni Sukiyaningsih