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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Ether, Christian
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE IMPACT OF GREEN ACCOUNTING IMPLEMENTATION AND PROFITABILITY ON FIRM VALUE IN ENERGY SECTOR COMPANIES Hutagaol, Rafael; Pratama, Mar'elfan Hadi; Ether, Christian; Maithy, Sifera Patricia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.915

Abstract

This study aims to test and analyze the effect of Green Accounting implementation and Profitability on Firm Value. This study uses secondary data, namely, financial reports and annual reports of companies. This study surveyed 16 Energy Sector Companies listed on the IDX between 2021 and 2023. The sampling technique used was purposive sampling. The research data were analyzed using multiple linear regression analysis using a statistical application, IBM SPSS 25. The study results show that Green Accounting has a significant effect on Firm Value and Profitability and also has a significant effect on Firm Value. Both variables simultaneously have a significant effect on Firm Value.
Pengaruh Rasio Likuiditas dan Rasio Solvabilitas terhadap Kinerja Keuangan Perusahaan Manufaktur (Sektor Makanan dan Minuman) yang Terdaftar di BEI pada Tahun 2022-2023 Ether, Christian; Pranata, Aja; Jaya, Akmal Atma; Manurung, Alicia Veronica; Purba, Christyne Lourenza; Silaban, Citra Zueta; Noor, Durratul Farrah
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 12 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/98d7mn18

Abstract

This study examines the impact of liquidity and solvency ratios on the financial performance of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2022-2023 period. Amid global economic challenges, maintaining financial stability is crucial for the sustainability of business operations. The research employs secondary data from the financial statements of selected companies using a quantitative approach. The results indicate that, simultaneously, the Current Ratio (CR) and Debt-to-Equity Ratio (DER) significantly affect the Return on Assets (ROA). Higher liquidity ratios tend to improve financial performance, while solvency ratios play a vital role in determining a company's financial health. This study emphasizes the importance of financial statements as a tool for evaluating company performance and supporting strategic decision-making.
Co-Authors Hutagaol, Rafael Jaya, Akmal Atma Maithy, Sifera Patricia Manurung, Alicia Veronica Noor, Durratul Farrah Pranata, Aja Pratama, Mar'elfan Hadi Purba, Christyne Lourenza Silaban, Citra Zueta