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All Journal Journal of Accounting and Digital Finance ISLAMIC ACCOUNTING JOURNAL
Rismawati, Artias
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Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Environmental performance, Islamic corporate governance, and liquidity's impact on financial performance with sustainability reporting as a mediating factor Rismawati, Artias; Bawono, Anton
Journal of Accounting and Digital Finance Vol. 2 No. 3 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i3.456

Abstract

This study aims to determine the effect of environmental performance, Islamic corporate governance, and liquidity on financial performance in companies listed on ISSI and perform a Performance Assessment Program in Environmental Management with sustainability reporting as an intervening variable. This type of research is quantitative and uses secondary data obtained through each company's website and the Ministry of Environment and Forestry of the Republic of Indonesia 2014-2021. The analytical tool used is path analysis. The results of this study show that the environmental performance variable has a significant positive effect on financial performance. Islamic corporate governance and liquidity variables do not affect financial performance. Then the environmental performance variables, Islamic corporate governance, and liquidity do not affect sustainability reporting. Sustainability reporting cannot mediate the relationship between environmental performance, Islamic corporate governance, and liquidity on financial performance. However, the sustainability reporting variable significantly negatively affects financial performance.
Dampak Rasio Likuiditas Terhadap Tingkat Profitabilitas Pada Bank Umum Syariah (BUS) Periode 2016-2020 Rismawati, Artias; Mubarakah, Umi Malikhatul; Amelia, Rizky Windar
Islamic Accounting Journal Vol 3, No 1 (2023): Islamic Accounting Journal
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v3i1.13-24

Abstract

Tujuan penelitian ini adalah untuk menganalisis rasio likuiditas terhadap tingkat profabilitas pada Bank Umum Syariah (BUS). Jenis data yang digunakan dalam penelitian ini adalah data sekunder, dimana data sekunder ini menggunakan laporan tahunan periode 2016-2020. Populasi dalam penelitian ini adalah laporan Bank Umum Syariah, sampel yang digunakan dilihat dari laporan keuangan periode 2016 - 2020 berjumlah 23 laporan keuangan tahunan. Teknik penentuan sampel menggunakan sampel random sederhana (simple random sampling). Variable dalam penelitian ini adalah rasio likuiditas terdiri dari Financial Debet Ratio (FDR), Ratio of Liquis Asset to Total Assets (LTA), Ratio of Liquid Assets to Deposits (LAD) sebagai variable independent dan tingkat profitabilitas ( ROA ) sebagai variable dependent. Hasil analisis menunjukkan bahwa FDR tidak memiliki pengaruh yang signifikan terhadap profitabilitas Bank Umum Syariah, LTA dan LAD memiliki pengaruh yang positif dan tidak signifikan terhadap profitabilitas pada Bank Umum Syariah
Co-Authors Anton Bawono Mubarakah, Umi Malikhatul Rizky Windar Amelia