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All Journal AFRE Accounting Financial Review
Nelyumna Rizal
Universitas Pancasila Jakarta
Economics, Econometrics & Finance

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Penerapan Green Accounting Terhadap Profitabilitas Perusahaan Di Indonesia Tryas Chasbiandani; Nelyumna Rizal; Indra Indra Satria
AFRE (Accounting and Financial Review) Vol 2, No 2 (2019): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i2.3722

Abstract

The purpose of this study is to examine the effect of green accounting and environmental performance on company profitability. Green accounting and environmental performance as an accounting benchmark for corporate awareness and concern for an increasingly old earth. This study uses a sample of 58 manufacturing companies listed on the Indonesia stock exchange in 2017 and 2018 on the basis of an assessment of PROPER. Data were analyzed using panel data analysis with the help of eviews program. The results of this study indicate that green accounting and environmental performance have a positive effect on company profitability. DOI: https://doi.org/10.26905/afr.v2i2.3722
Pandemi Covid-19 dalam Penyajian Pelaporan Keuangan dan Keberlangsungan Usaha melalui Prediksi Kebangkrutan Shinta Budi Astuti; Ameilia Damayanti; Tryas Chasbiandani; Nelyumna Rizal
AFRE (Accounting and Financial Review) Vol 3, No 2 (2020): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i2.5451

Abstract

The main purpose of this study is to assess and analyze the business continuity (going concern) of companies before and during the Covid-19 pandemic. The sample of this research is 45 property sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2019-2020 and meet predetermined criteria. This study uses the Altman Z-Score bankruptcy prediction model to assess the business continuity of the sample companies. This research proves that there is indeed an influence from the global Covid-19 pandemic. Companies that are experiencing financial problems and have a strong potential for bankruptcy increased from 2% at the end of 2019 to 51% at the end of June 2020. DOI: https://doi.org/10.26905/afr.v3i2.5451
Co-Authors Ameilia Damayanti Indra Satria Shinta Budi Astuti