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All Journal Gorontalo Accounting Journal Bilancia : Jurnal Ilmiah Akuntansi
Asyadiah, Nessa
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Economics, Econometrics & Finance

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Green Accounting, Carbon Emission Disclosure, Sustainable Development: The Moderating Role of Environmental Management System Asyadiah, Nessa; Huda, Syamsul; Nurhanifah, Afifa
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3909

Abstract

This study examines the effect of Green Accounting and Carbon Emission Disclosure on Sustainable Development, with the Environmental Management System as a moderating variable, in infrastructure sector companies listed on the Indonesia Stock Exchange. The study uses secondary data and is analyzed using multiple linear regression. The results show that Green Accounting and Carbon Emission Disclosure have a positive effect on Sustainable Development. However, the Environmental Management System does not moderate the relationship between Green Accounting and Sustainable Development, nor between Carbon Emission Disclosure and Sustainable Development.
PENGARUH CAR, LDR, DAN BOPO TERHADAP NPL PADA BANK YANG TERDAPAT DI BURSA EFEK INDONESIA Asyadiah, Nessa; Hasanuh, Nanu
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 3 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i3.2147

Abstract

ABSTRACT Credit is the most active and one of the biggest sources of pay for routin banks, so it requires more consideration for credit exercise when considering that each managing an account movement is confronted with different dengers. This thinks about points to look at the impact of CAR, LDR, and BOPO on Non-Performing Loans (NPL). The population of this think about is 43 banks on the IDX for the 2016-2021 period, based on purpose sampling, a sample of 6 banks was gotten. The analytical method used in this research is Multiple Linear Regression Analysis. Based on the test results, CAR and LDR have a negative and significant effect on NPL. Meanwhile, BOPO has a positive and significant effect on NPL. Keyword: CAR, LDR, BOPO, and NPL. ABSTRAK Kredit merupakan salah satu sumber pembayaran yang paling aktif dan terbesar bagi bank rutin, sehingga memerlukan pertimbangan yang lebih dalam pelaksanaan kredit mengingat setiap pengelolaan perpindahan rekening dihadapkan pada denger yang berbeda. Hal ini perlu diperhatikan untuk melihat dampak CAR, LDR, dan BOPO terhadap Non Performing Loan (NPL). Populasi penelitian ini adalah 43 bank di BEI periode 2016-2021, berdasarkan purpose sampling diperoleh sampel sebanyak 6 bank. Metode analisis yang digunakan dalam penelitian ini adalah Analisis Regresi Linier Berganda. Berdasarkan hasil pengujian, CAR dan LDR berpengaruh negatif dan signifikan terhadap NPL. Sedangkan BOPO berpengaruh positif dan signifikan terhadap NPL. Kata Kunci: CAR, LDR, BOPO dan NPL
Co-Authors Nanu Hasanuh Nurhanifah, Afifa Syamsul Huda