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All Journal IKRA-ITH EKONOMIKA Journal of Industrial Engineering & Management Research (JIEMAR)
Zurrahman, Finda Intan
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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Analisis Kinerja Keuangan Menggunakan Rasio Roa Dan Quick Ratio Pada Pt.Pabrik Kertas Tjiwi Kimia Tbk Periode 2019-2023 Bago, Gofir Sakti; Zurrahman, Finda Intan
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT.Pabrik Kertas TjiwiKimia Tbk selama periode 2019–2023 dengan menggunakan rasio Return on assets (ROA)dan Quick Ratio. Rasio ROA digunakan untuk menilai efisiensi perusahaan dalammenghasilkan laba dari total aset yang dimiliki, sedangkan Quick Ratio digunakan untukmengukur kemampuan perusahaan dalam memenuhi kewajiban jangka pendek tanpamengandalkan penjualan persediaan. Hasil penelitian menunjukkan bahwa ROAperusahaan mengalami fluktuasi signifikan, mencapai puncaknya pada tahun 2022 sebesar13,21% sebelum turun drastis menjadi 4,82% pada tahun 2023. Sementara itu, Quick Ratiotetap berada di bawah standar umum 1,0 selama sebagian besar periode, menunjukkanpotensi tantangan likuiditas. Temuan ini mengindikasikan bahwa meskipun perusahaansempat menunjukkan efisiensi tinggi dalam penggunaan aset, stabilitas keuangan jangkapendek masih perlu ditingkatkan. Penelitian ini menyarankan agar manajemen perusahaanmeningkatkan strategi operasional dan pengelolaan likuiditas untuk mempertahankankinerja yang berkelanjutan.
THE EFFECT OF GREEN ACCOUNTING AND GREEN INVESTMENT ON FINANCIAL PERFORMANCE OF MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2020-2024 PERIOD Hasanah, Nurul; Zurrahman, Finda Intan
Journal of Industrial Engineering & Management Research Vol. 7 No. 3 (2026): June 2026
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.7777/jiemar.v7i3.708

Abstract

This study aims to analyze the effect of green accounting and green investment on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with panel data regression methods. The research sample consisted of 20 companies selected through purposive sampling from a total of 39 mining companies. The data used was secondary data sourced from annual reports and sustainability reports. The results of the study indicate that green accounting does not have a significant effect on financial performance as proxied by Return on Assets (ROA), while green investment has a significant effect on ROA. Simultaneously, green accounting and green investment have a significant effect on company financial performance. These findings support stakeholder theory, signaling theory, and legitimacy theory in explaining the relationship between environmental practices and company financial performance.
Co-Authors Bago, Gofir Sakti Nurul Hasanah