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THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON ENVIRONMENTAL PERFORMANCE WITH GREEN PROCESS INNOVATION AS A MEDIATING Clyde, Vierina; Puspanita, Intan; Vinta Desi, Anistya
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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Abstract

This paper analyzes the Effect of Environmental management accounting on Environmental Performance with Green Process Innovation as a Mediating in manufacturing company of Banten Province. This research adopts quantitative method and survey method. This study relied on self-reported primary data from a self-administered survey by spreading questionnaires to 153 manufacturing companies in Banten Province. Three measurements were analyzed using structural equation modeling (SmartPLS 3.3). Three hypotheses were positively associated. The results of this study show that environmental management accounting have a positive effect on environmental performance, environmental management accounting have a positive effect on green process innovation, green process innovation can mediate the effect of environmental management accounting on environmental performance.
THE EFFECT OF FINANCIAL PERFORMANCE ON STOCK PRICES MODERATED BY INSTITUTIONAL OWNERSHIP Vinta Desi, Anistya; Mulyanah
Management Science Research Journal Vol. 3 No. 4 (2024): November 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i4.127

Abstract

This study was conducted to examine the effect of financial performance on stock prices with institutional ownership as a moderating variable. The final sample studied using purposive sampling technique in this study amounted to 65 data points during the observation period from 2019–2023, with healthcare companies as the research population. A quantitative method was chosen for this study, with data obtained from the Indonesia Stock Exchange and the official websites of the sample companies. In this study, multiple linear regression analysis was used to predict the influence of financial performance, stock prices, and institutional ownership, while Moderated Regression Analysis (MRA) was used to test the moderating variable. The results of the tests show that financial performance measured by Earnings Per Share (EPS) has a positive effect on stock prices. Financial performance measured by Return on Assets (ROA) also affects stock prices. Institutional ownership does not moderate the effect of EPS on stock prices, but institutional ownership can moderate the effect of Return on Assets (ROA) on stock prices.