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All Journal E-Jurnal Akuntansi Universitas Udayana
Nyoman Gita Saraswati Ratmayanti
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Kinerja Keuangan dan Efisiensi Operasional Perusahaan Proper Peringkat Lebih dari Taat dalam Pengelolaan Lingkungan Hidup Nyoman Gita Saraswati Ratmayanti; I Gst Ngurah Agung Suaryana
E-Jurnal Akuntansi Vol 31 No 1 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i01.p04

Abstract

The object of this study is the financial performance and operational efficiency of the PROPER company with data one year before and after achieving a rating that is more than obedient or achieving a green or gold rating. The analysis technique used was the T-Paired test to determine differences in average financial performance, and operational efficiency before and after achieving the Green Proper rank. The results of the research show that companies that have received the Green Proper rank, which have a high commitment to obedience and care for environmental management, there is no difference in the improvement of financial performance seen from ROS, ROA and ROE. The Green Proper company has not been able to improve its operational efficiency through the Net Income Efficiency (NIEFF), which is the contribution per worker to the company's profit. The Sales Efficiency (SALEFF) shows insignificant results. Keywords: Financial Performance; Operational Efficiency.
Co-Authors I Gusti Ngurah Agung Suaryana