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All Journal Proceeding of National Conference on Accounting & Finance Sustainable : Jurnal Akuntansi
Fahrul Imam Santoso
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Economics, Econometrics & Finance

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Pengaruh Akuntansi Hijau, Likuiditas, dan Tanggung Jawab Sosial Perusahaan (CSR) terhadap Keuntungan Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderator Delia, Ahwai; Fahrul Imam Santoso
SUSTAINABLE Vol 5 No 1 (2025): Volume 5 No 1, Mei 2025
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v5i1.26154

Abstract

This research aims to investigate how green accounting variables, liquidity, and corporate social responsibility impact profitability, with company size acting as a moderating variable in firms from the raw material sector listed on the IDX over the period from 2020 to 2023. The sample for the study was selected using a purposive sampling method, resulting in 7 firms being included in the sample. Consequently, the total research sample for the four-year period consisted of 28 observations. To analyze the relationships among the studied variables, multiple regression analysis and moderate regression analysis were conducted using IBM SPSS Statistics 26. The findings of the study reveal that green accounting exerts a negative and insignificant impact on profitability, while liquidity demonstrates a positive yet insignificant influence on profitability, and corporate social responsibility also shows a positive but insignificant effect on profitability. Furthermore, the size of the company does not influence the connection between green accounting and profitability. Additionally, company size does not affect the relationship between liquidity and profitability. However, the findings of the previous research indicate that company size can influence the relationship between corporate social responsibility and profitability.
Pengaruh kontribusi, efektivtas, potensi, dan laju pertumbuhan retribusi pasar terhadap pendapatan asli daerah Kabupaten Gunungkidul tahun 2018-2022 Ayu Raihanah Setyawati; Fahrul Imam Santoso
Proceeding of National Conference on Accounting & Finance Volume 6, 2024
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kontribusi retribusi pasar, efektivitas retribusi pasar, potensi retribusi pasar, dan laju pertumbuhan retribusi pasar terhadap pendapatan asli daerah Kabupaten Gunungkidul tahun 2018-2022. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi linier berganda. Populasi dalam penelitian ini adalah data sasaran dan realisasi pendapatan asli daerah Kabupaten Gunungkidul tahun 2018-2022. Data yang digunakan adalah data sekunder dengan metode pengambilan sampel secara purposive sampling dan sampel yang diperoleh sebanyak 40 sampel yang memenuhi kriteria. Hasil penelitian ini membuktikan bahwa kontribusi retribusi pasar berpengaruh negatif dan tidak signifikan terhadap pendapatan asli daerah. Efektivitas retribusi pasar berpengaruh negatif dan signifikan terhadap pendapatan asli daerah. Potensi retribusi pasar berpengaruh positif dan signifikan terhadap pendapatan asli daerah. Tingkat pertumbuhan retribusi pasar berpengaruh positif dan signifikan terhadap pendapatan asli daerah. Secara simultan kontribusi retribusi pasar, efektivitas retribusi pasar, potensi retribusi pasar, laju pertumbuhan retribusi pasar berpengaruh positif terhadap pendapatan asli daerah kabupaten Gunungkidul tahun 2018-2022.
Co-Authors Ayu Raihanah Setyawati Delia, Ahwai