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All Journal Riset Akuntansi dan Portofolio Investasi
Jullie J. Sondakh
Sam Ratulangi University
Economics, Econometrics & Finance Social Sciences

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Journal : Riset Akuntansi dan Portofolio Investasi

 1 
Pengaruh perputaran modal kerja, pertumbuhan penjualan dan ukuran perusahaan terhadap profitabilitas (Studi pada perusahaan properti yang terdaftar di Bursa Efek Indonesia tahun 2019-2022) Ellena Natasya Runtuwene; Jullie J. Sondakh; Stanley K. Walandouw
Riset Akuntansi dan Portofolio Investasi Vol. 1 No. 2 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.70

Abstract

The purpose of this study is to determine the effect of Working Capital Turnover, Sales Growth, and Firm Size on Profitability in Property Companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is quantitative research using a sampling technique, namely purposive sampling. There are 30 sample companies selected from 85 companies. In this study, data were analyzed using multiple linear regression. The results of the analysis of this study partially working capital turnover and sales growth affect profitability. Meanwhile, firm size has no effect on profitability.
Analisis penerapan akuntansi manajemen lingkungan pada perusahaan sub sektor kayu dan pengolahannya di Bursa Efek Indonesia (BEI) dan kesesuaiannya dengan Standard Global Reporting Initiative (GRI) Mikhael Ramos Samosir; Jullie J. Sondakh; Victorina Z. Tirayoh
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.96

Abstract

Poor company environmental management requires an Environmental Management Accounting system as environmental control which is used to identify, assess, measure and present waste management costs from operational activities. This research aims to find out whether the application of environmental management accounting in the reporting of manufacturing companies in the wood and processing sub-sector is in accordance with global reporting initiative standards. The method used in this research is a qualitative descriptive approach, so it can be seen whether the environmental management accounting system and sustainability reports of manufacturing companies in the wood and processing sub-sector have been presented properly and correctly. Based on the research results, it can be concluded that 4 companies in the wood sub-sector manufacturing and processing companies listed on the Indonesia Stock Exchange (BEI) are in accordance with the Global Reporting Initiative (GRI) Standard and only one company provides an internal failure environmental cost report.
Co-Authors Ellena Natasya Runtuwene Mikhael Ramos Samosir Stanley K. Walandouw Victorina Z. Tirayoh