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All Journal Journal of Accounting and Investment Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan JABE (Journal of Accounting and Business Education) Riset Akuntansi dan Keuangan Indonesia Akuisisi : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Accounting Science Journal of Economic, Bussines and Accounting (COSTING) AKTSAR: Jurnal Akuntansi Syariah Management Studies and Entrepreneurship Journal (MSEJ) Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Pesut : Pengabdian untuk Kesejahteraan Umat Jurnal Ekonomi dan Manajemen El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Abdi Psikonomi FAIR : Financial and Accounting Indonesian Research Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Jurnal pengembangan pendidikan akuntansi dan keuangan
Eskasari Putri
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Journal : El-Mal: Jurnal Kajian Ekonomi

 1 
Pengaruh Pengungkapan Akuntansi Lingkungan dan Mekanisme Good Corporate Goverence terhadap Kinerja Keuangan Perusahaan: Studi Empiris Perusahaan Pertambangan dan Consumer Non Cylicals yang terdaftar di Bursa Efek Indonesia Periode 2018-2022 Oktavia Anggi Ariyani; Eskasari Putri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol 5 No 1 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Institut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i1.5164

Abstract

Financial performance is a description of the achievement of a company or the results of achievements that have been achieved by the company's management in carrying out its function of effectively managing the company's assets during a certain period. The purpose of this study was to examine the effect of environmental accounting implementation and good corporate governance mechanisms on company financial performance. The population in this research is mining companies and consumer non-cyclicals listed on the IDX in 2018-2022. Sampling using purposive sampling method, so that 12 companies will be used as research samples. The variables used are environmental accounting, constitutional ownership, audit committee, and independent commissioners as independent variables, while the company's financial performance as the dependent variable Hypothesis testing is carried out using a simultaneous significant test using multiple linear regression models. Partial significance test (t test) with α = 5% is used to test the hypothesis.The results of the tests that have been carried out indicate that there are two variables of environmental accounting disclosure and audit committee that have a significant positive effect on financial performance, while constitutional ownership and independent commissioners have no statistically insignificant effect on the company's financial performance.
Co-Authors Aflit Nuryulia Praswati Alfian Wulandari Almas Dhiya Hadinata Andrian Nur Novianto Anisah Fitriyani Arief Budhi Dharma Arief Budhi Dharma Arista Eka Pramudita Ashar Muhammad Akbar Ashar Mukhammad Akbar Ashar Mukhammad Akbar Banu Witono Bayu Tri Cahya Bunga Naifa Ardiningrum Christiana Shinta Indhiarti Christiana Shinta Indhiarti Dharma, Arief Budhi Dyana Madyaratri Eny Kusumawati Erma Setiawati Erma Setiawati Essia Ries Ahmed Essia Ries Ahmed Evi Dewi Kusumawati Fajar Romadhoni Faradis Akbar Azzuhrufi Fatchan Achyani Fuad Hudaya Fatchan Handayani, Meiga Trisna Hasan Ahmed Almashhadani Heppy Purbasari Ika Putri Yuliantoro Lovita Lovita Luki Eko Wahyudi Lutfi Ardhani Mahameru Rosy Rochmatullah Meiga Trisna Handayani Mohammed Almashhadani Nalal Muna Nanda Devista Devista Nashirotun Nisa Nurharjanti Nelly Purnama Sari Noer Indach Purwanti Noer Sasongko Novianto, Andrian Nur Nursiam Nursiam Octavia Rosa Indriana Octavia Rosa Indriana Oktavia Anggi Ariyani Ovi Itsnaini Ulynnuha Raghad Almashhadani Rina Trisnawati Rofi Dian Pratama Safari Dwi Wardati Salma Badriyah Sara Kadhim Yousif Silvia Melinda Oktaviani Tariq Tawfeeq Yousif Alabdullah Tariq Tawfeeq Yousif Alabdullah W., Wahyono Wahyono Wahyono Wahyono Wahyono Wayan Novitasari Yuli Tri Cahyono