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All Journal IPTEK Journal of Proceedings Series Akuntansi'45
Agda Laily Ahadiya
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Computer Science & IT Economics, Econometrics & Finance

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Assesing the Financial Performance: in Perspective Environmental Performance, CSR, GCG, and Leverage Agda Laily Ahadiya
IPTEK Journal of Proceedings Series No 1 (2020): The 1st International Conference on Business and Engineering Management (IConBEM)
Publisher : Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j23546026.y2020i1.7856

Abstract

The company has a goal to generate maximum profit. However, the dry season in 2019 used by them to carried out "land clearing" of the forest to make profits in a bad way. This is conseptual research and qualitative research that aims to analyze the influence between variables. This research analyzes the effect of Environmental Performance, Corporate Social Responsibility (CSR), Good Corporate Governance (GCG) as a non-financial aspect and Leverage as financial aspect on Financial Performance. This research is designed by qualitative research with theoretical reviews as the main method. The authors conducted a systematic review of the articles that were identified from international and national business journals published between 2014 and 2019. There is three basic theory about agency theory, stakeholder theory, and trade-off theory as the foundation for reviewing some previous research. By the classifying the result found some propositions: 1) The good of environmental performance affect positive financial performance, 2) The higher disclosure of Corporate Social Responsibility affects the financial performance to be good, 3) The good implementation of Good Corporate Governance can make the financial performance to be good and, 4) The good ratio of Leverage will affect positively the financial performance
Penentu Kinerja Keuangan Perusahaan Manufaktur di Indonesia Dengan GCG Sebagai Moderasi Agda Laily Ahadiya
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4213

Abstract

This study aimed to analyze the effect of environmental performance, postemployment benefits, and leverage on financial performance moderated by GCG in consumer goods manufacturing companies. The independent variables in this study used environmental performance as measured by PROPERS’s score, postemployment benefits as measured by comparison of the post-employment benefits payable to overall debt, and leverage as measured by two indicators, that are Debt to Total Assets Ratio (DAR) and Debt to Total Equity Ratio (DER). For the dependent variable, financial performance are measured using the Return on Assets (ROA) and Return on Equity (ROE) indicators. GCG as moderating variable is measured by the number of commissioners. The population of this study is consumer goods sub-sector manufacturing companies which listed on IDX adnd as PROPER participants in 2018-2020. Data were collected by using purposive sampling, so there are 73 observations data were processed using SEM PLS analysis. The result of this study show that environmental performance has a positive and significant effect on financial performance. Post-employment benefits has a negative and significant effect on financial performance. Leverage has a negative and significant performance and GCG doesn’t moderate the relationship between leverage and financial performance.
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