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All Journal Jurnal Ekonomi dan Bisnis Indonesia Jurnal Akuntansi Keuangan dan Bisnis Accounting Information System, Taxes, and Auditing Journal (AISTA)
Febriani, Tika Arizona
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Computer Science & IT Economics, Econometrics & Finance Social Sciences

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Pengaruh Penerapan Green Accounting Terhadap Tingkat Profitabilitas Perusahaan (Studi Pada Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2021-2023) Elvaretta, Dissa; Maulina, Vira; Febriani, Tika Arizona; Rissi, Dita Maretha
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i2.6449

Abstract

Industri pertambangan telah lama menjadi pilar utama bagi perekonomian banyak negara, tetapi persaingan yang ketat mendorong perusahaan-perusahaan tersebut untuk memaksimalkan sumber daya mereka. Namun, aktivitas pertambangan seringkali menimbulkan dampak bagi lingkungan yang menjadi perhatian oleh banyak pihak, dimana mereka memiliki kekhawatiran bahwa perusahaan hanya akan fokus pada keuntungan tanpa memperhatikan dampaknya terhadap lingkungan sekitar. Oleh karena itu, perusahaan kini mulai menerapkan praktik bisnis yang ramah lingkungan, melalui penggunaan konsep Green Accounting atau akuntansi lingkungan. Penelitian ini bertujuan untuk mengetahui pengaruh green accounting terhadap profitabilitas perusahaan pada sektor pertambagan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Jenis penelitian ini merupakan penelitian kuantitatif. Adapun sampel pada penelitian ini yaitu perusahaan sektor pertambangan yang diambil dengan teknik purposive sampling sehingga diperoleh 39 sampel yang memenuhi kriteria selama 3 tahun. Variabel dependen adalah profitabilitas menggunakan ROE (Return on Equity), sedangkan variabel independen yaitu green accounting dengan menggunakan skala nominal (1-5 dari peringkat PROPER). Analisis data dilakukan dengan menggunakan analisis deskriptif, uji asumsi klasik, analisis regresi linear, sederhana serta uji hipotesis dengan SPSS 25.0. Hasil penelitian menunjukkan bahwa Green Accounting berpengaruh positif dan signifikan terhadap profitabilitas.
Analisis Efektivitas Strategi Odd Pricing Terhadap Purchasing Decision Produk Samsung Melalui Shopee Febriani, Tika Arizona; Agustin, Viranisa Dwina; Angriani, Ria; Maulina, Vira
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 4 No. 1 (2025): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v4i1.83

Abstract

Odd Pricing strategy is an important aspect in product marketing in a competitive market. This study aims to assess how the display of prices with odd numbers affects consumer decisions to purchase goods, especially electronic products in the Shopee marketplace. A quantitative approach is used in this study. Shopee customers who have purchased electronic goods are the research population. While the sample is male/female Shopee users who have purchased Samsung products in the electronics category, and are exposed to the odd pricing strategy in purchasing. A total of 50 data were collected through an online questionnaire. Non-probability sampling is the method used to obtain samples. Data analysis was carried out using SPSS statistics 30.0. The results of the study indicate that (1) the display of odd prices affects consumer purchasing decisions in the Shopee marketplace; (2) odd prices have a 17.8% effect on purchasing decisions for electronic products in the Marketplace; and (3) The odd pricing strategy has an impact on increasing consumer interest and choice to buy Samsung products on Shopee.
KINERJA PERUSAHAAN DITINJAU DARI STRUKTUR MODAL, UKURAN PERUSAHAAN DAN AGENCY COST SEBAGAI INTERVENING VARIABEL Febriani, Tika Arizona
Jurnal Ekonomi dan Bisnis Indonesia Vol 10 No 2 (2025): JURNAL EKONOMI DAN BISNIS INDONESIA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37673/jebi.v10i2.6977

Abstract

The purpose of this study is to determine the effect of capital structure and firm size on company performance, with agency cost as an intervening variable, in the food and beverage sector companies listed on the Indonesia Stock Exchange during the period 2014 to 2018. This research is quantitative in nature, using a population of food and beverage sector companies listed on the IDX from 2014 to 2018, with a sample of 14 companies. Data analysis was conducted using descriptive statistics and multiple regression analysis, with data testing assisted by IBM SPSS 21 software. The results of this study indicate that capital structure, firm size, and agency cost together affect company performance. Capital structure and firm size jointly have a significant effect on agency cost. Capital structure has a negative and significant effect on agency cost, while firm size does not have a significant effect on agency cost. Capital structure has a positive and significant effect on company performance. Firm size does not have a significant effect on company performance, and agency cost has a negative and significant effect on company performance.
Co-Authors Agustin, Viranisa Dwina Angriani, Ria Dita Maretha Rissi Elvaretta, Dissa Maulina, Vira