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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Monex: Journal of Accounting Research
Eindye Taufiq
STIE Tri Bhakti
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Pengaruh Carbon Management Accounting dan Pengungkapan Lingkungan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Eindye Taufiq; Sindi Pratiwi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1853.736 KB) | DOI: 10.37676/ekombis.v10i1.1697

Abstract

Penelitian ini dilakukan untuk menguji pengaruh carbon management accounting dan pengungkapan lingkungan terhadap financial performance. Perusahan pertambangan yang terdaftar di Bursa Efek Indonesia menjadi populasi dalam penelitian ini. Hasil penelitian menyatakan bahwa carbon management accounting tidak berpengaruh terhadap financial performance, Namun variabel pengungkapan lingkungan menunjukan adanya pengaruh positif terhadap financial performance. Dengan adanya penemuan ini penelitian menyarankan agar paraa investor melakukan pertimbangan terhadap informasi akuntansi prihal rasio keuangan dan peran serta upaya perusahaan dalam menjalankan tanggung jawab lingkungannya. Kata Kunci: Financial Performance, Carbon Management Accounting dan Pengungkapan Lingkungan
PENGARUH TANGGUNGJAWAB SOSIAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Eindye Taufiq; Widayatmoko Widayatmoko
Monex: Journal of Accounting Research Vol 10, No 2 (2021)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v10i2.2544

Abstract

This study aims to examine the application of corporate social responsibility and financial performance to firm value. The population of this research is mining companies listed on the Indonesia Stock Exchange. For analysis using SPSS software. The results of the study found that the application of corporate social responsibility does not affect firm value. Financial performance affects firm value because the company is still focused on achieving efforts to generate profits economically. The findings of this study suggest that determining the value of the company in the eyes of stakeholders is not only seen from the financial aspect but also has to look at the extent to which the company's social and environmental obligations are fulfilled. Companies must seriously implement corporate social responsibility as a company advantage to create added value in the eyes of investors. The government must formulate tax policies that can improve the implementation of corporate CSR. 
Co-Authors Sindi Pratiwi Widayatmoko, Widayatmoko