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All Journal Jurnal Ekonomi
Sri Hartati Sidauruk
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Economics, Econometrics & Finance

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Sustainability Accounting, Company Performance, On Company Value In Companies With Common Effect Model In IDX 30 Companies On The IDX Dina Indah Permatasari; Sri Hartati Sidauruk
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

This study aims to test and analyze the effect of Sustainability Accounting, financial performance on company value, on IDX 30 Companies Listed on the Stock Exchange. The population of this study is IDX 30 companies listed on the Indonesia Stock Exchange for the period 2021-2023, the sample selection in this study uses the purposive sampling method, namely the selection of samples based on predetermined criteria, so the number of samples successfully obtained is 7 IDX 30 companies. This type of research is quantitative research. The analysis method of this study uses multiple linear regression analysis, using Eviews13. The results of this study indicate that partially shows that economic sustainability accounting, social sustainability accounting have a significant effect on company value while environmental sustainability accounting, and company performance do not have a significant effect on company value. Based on the results of simultaneous analysis of independent variables, economic sustainability accounting, environmental sustainability accounting, social sustainability accounting and company performance have a significant effect on company value.
A Digital Tehcnology Innovation Financial Reporting Based Of Software Accurate Accounting System Sri Hartati Sidauruk; Muhammad Saleh Rizkian; Hilda Elsera Br Sembiring
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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The lack of expertise in using technology in the accounting process has led to the emergence of new problems, namely the difficulty of getting decent work for job seekers, there are various educational backgrounds, from high school graduates, vocational school graduates, to undergraduate graduates from various universities. This research aims to see whether the role of digital accounting based on the Accurate Accounting System is useful, appropriate and appropriate in presenting financial reports. The use of accurate has differences before and after using digital accounting and has advantages and disadvantages in presenting financial reports. This research is quantitative research, with samples taken using the total sampling method where the number of samples is the same as the population, with a total sample of 34 Gajah Mada Private Vocational Schools in Medan. Hypothesis testing in this research uses SPSS V26. The aim of this research is to increase Accurate Accounting System expertise in financial reporting technology innovation so that in the future Gajah Mada Medan Private Vocational School is able to compete in the industry 5.0 era.
Co-Authors Hilda Elsera Br Sembiring Muhammad Saleh Rizkian Permatasari, Dina Indah