JRAMB Jurnal Riset Akuntansi Mercubuana最新文献

{"title":"Pengaruh Literasi Keuangan dan Penerapan E-commerce terhadap Kinerja UMKM","authors":"Muhamad Lutfi Ramdhani, Nurleli, Andhika Anandya","doi":"10.29313/jra.v2i2.1331","DOIUrl":"https://doi.org/10.29313/jra.v2i2.1331","url":null,"abstract":"Abstract. \u0000The main purpose of this study was to determine the influence of Financial Literacy and E-commerce Implementation on MSME Performance in Cianjur and West Bandung Regency. The study was used 50 data of MSME owners and managers in Cianjur and West Bandung Regency whose focus on the field of traditional food. The method used in this study is verification method with a quantitive approach. Data collection techniques in this study using a questionnaires. Validity and reliability techniques are used to test the consistency of the indicators and analytical techniques. In conducting the research, the researcher used multiple linear regression analysis. The results of this study indicate an influence between Financial Literacy and E-commerce Implementation with MSME Performance. It is recommended for the government to conduct socialization and conduct training to improve financial literacy and the application of E-commerce for MSME owners and managers to improve their performance so that they are able to compete and survive in their business in the era of technology. \u0000Abstrak. Tujuan utama dari penelitian ini adalah untuk mengetahui pengaruh Literasi Keuangan dan Penerapan E-commerce terhadap Kinerja UMKM di Kabupaten Cianjur dan Kabupaten Bandung Barat. Penelitian ini menggunakan 50 data pemilik dan pengelola UMKM di Kabupaten Cianjur dan Bandung Barat yang fokus pada bidang makanan tradisional. Metode yang digunakan dalam penelitian ini adalah metode verifikatif dengan pendekatan kuantitatif. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner. Teknik validitas dan reliabilitas digunakan untuk menguji konsistensi indikator dan teknik analisis. Dalam melakukan penelitian, peneliti menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan adanya pengaruh antara Literasi Keuangan dan Penerapan E-commerce terhadap Kinerja UMKM. Disarankan kepada pemerintah untuk melakukan sosialisasi dan melakukan pelatihan guna meningkatkan literasi keuangan dan penerapan E-commerce bagi pemilik dan pengelola UMKM untuk meningkatkan kinerjanya sehingga mampu bersaing dan bertahan dalam bisnisnya di era teknologi.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87410538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Dampak Pengetahuan Dasar Akuntansi Wirausahawan Millenial terhadap Keberhasilan Bisnis Fashion","authors":"Intan Nur Fajriyanti, Kania Nurcholisah, Riyang Mardini","doi":"10.29313/jra.v2i2.1494","DOIUrl":"https://doi.org/10.29313/jra.v2i2.1494","url":null,"abstract":"Abstract. This study is made in order to determine the impact of basic accounting knowledge possessed by millennial entrepreneurs and their impact on the success of the fashion business. This research is a descriptive research with a qualitative approach. The source of the data used in this study is primary data, obtained through in depth interview with the millennials entrepreneur as a source, as the owner of the fashion business. The method in this study uses data triangulation techniques consisting of in depth interviews, observation, and documentation. The analytical method used in this research is descriptive analysis. Based on the results of the study, it shows that the resource persons as millennial entrepreneurs already have the basic knowledge of accounting and have an impact on the success of the Savoire Home MSME fashion business. \u0000Abstrak. Penelitiaan ini bertujuan untuk mengetahui dampak pengetahuan dasar akuntansi yang dimiliki wirausahawan millennial dan dampaknya pada keberhasilan bisnis fashion. Penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Sumber data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui in depth interview dengan narasumber yaitu wirausahawan millennial sebagai pemilik dari bisnis fashion. Metode dalam penelitian ini menggunakan teknik triangulasi data yang terdiri dari in depth interview, observasi dan dokumentasi. Metode analisis yang digunakan di penelitian ini adalah analisis deskriptif. Berdasarkan hasil penelitian menunjukan bahwa narasumber sebagai wirausahawan milenial sudah memiliki pengetahuan dasar akuntansi dan berdampak kepada keberhasilan bisnis.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86553336","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Perputaran Modal Kerja dan Leverage terhadap Financial Distress","authors":"Tazkia Nabela Erhamwilda, Nurhayati","doi":"10.29313/jra.v2i2.1266","DOIUrl":"https://doi.org/10.29313/jra.v2i2.1266","url":null,"abstract":"Abstract. The covid-19 pandemic has had an impact on the Indonesian economy, as well as having an impact on company performance. The losses experienced by the company caused many companies to experience financial difficulties and ended up in bankruptcy. This study aims to determine the effect of working capital turnover and leverage on financial distress. The method used in this research is descriptive quantitative. Quantitative descriptive method is a research method that uses a description of the state of the company based on the data obtained, the data obtained in the form of numbers. The population in this study are property and real estate companies listed on the Indonesian stock exchange in the 2016-2020 period. Sample selection by purposive sampling method. The data used in this research is secondary data. The data collection technique is the documentation technique. The research data were analyzed by multiple regression analysis using SPSS version 23. The test results show that working capital turnover has a significant effect on financial distress. Then leverage using the debt to equity ratio also has a significant effect on financial distress. \u0000Abstrak. Pandemi covid-19 memberikan dampak terhadap perekonomian indonesia, serta memberikan dampak pada kinerja perusahaan. Kerugian-kerugian yang dialami oleh perusahaan menyebabkan banyaknya perusahaan mengalami financial distress dan berakhir pada kebangkrutan. Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja dan leverage terhadap financial distress. Metode yang digunakan dalam penelitian ini adalah Deskriptif kuantitatif. Metode deskriptif kuantitatif yaitu metode penelitian yang menggunakan gambaran keadaan perusahaan berdasarkan data yang diperoleh, data yang diperoleh ini yaitu berupa angka. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di bursa efek indonesia pada periode 2016-2020. Pemilihan sampel dengan metode purposive sampling. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data yaitu dengan teknik dokumentasi. Data penelitian dianalisis dengan analisis regresi berganda menggunakan SPSS versi 23. Hasil pengujian menunjukan bahwa perputaran modal kerja memiliki pengaruh signifikan terhadap financial distress. Kemudian leverage dengan menggunakan debt to equity ratio juga memiliki pengaruh signifikan terhadap financial distress.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"273 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76571684","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Lingkungan terhadap Kinerja Keuangan","authors":"Dhinny Maulani Agustin, Yuni Rosdiana","doi":"10.29313/jra.v2i2.1149","DOIUrl":"https://doi.org/10.29313/jra.v2i2.1149","url":null,"abstract":"Abstract. The phenomenon that occurs is that manufacturing companies in 2019 experienced a decline in industrial shares, based on Djarum companies that do not care about self-awareness should build CSR so that a positive image increases and is responsible for the company, to assess the compliance of the manufacturing sector in environmental management in 2019 the number of industries is still low. relatively low. This study aims to determine the effect of Corporate Social Responsibility (CSR) disclosures on financial performance and to determine the effect of environmental performance on financial performance. In this study, disclosure of Corporate Social Responsibility, Environmental Performance and Financial Performance of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research method used in this study is descriptive and verification methods with a quantitative approach, in this study using secondary data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020, the number of samples in this study was 96, data analysis techniques used are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of partial hypothesis testing explain that Corporate Social Responsibility has a significant effect on financial performance, environmental performance has no effect on financial performance. \u0000Abstrak. Fenomena yang terjadi bahwa perusahaaan manufaktur tahun 2019 mengalami penurunan saham industri, berdasarkan pada perusahaan Djarum yang tidak peduli dengan kesadaran diri sendiri seharusnya membangun CSR agar citra positif meningkat dan bertanggungjawab bagi perusahaan, untuk menilai kepatuhan sektor manufaktur dalam pengelolaan lingkungan pada tahun 2019 jumlah industri masih relative rendah. Penelitian ini bertujuan untuk mengetahuiPengaruh Pengungkapan Corporate Social Responsibility (CSR) terhadap Kinerja Keuangan dan untuk mengetahui Pengaruh Kinerja Lingkungan terhadap Kinerja Keuangan. Pada penelitian ini adalah Pengungkapan Corporate Social Responsibility, Kinerja Lingkungan dan Kinerja Keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Metode penelitian yang digunakan dalam penelitian adalah metode deskriptif dan verifikatif dengan pendekatan kuantitatif, dalam penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2020, jumlah sampel dalam penelitian ini sebanyak 96, teknik analisis data yang digunakan yaitu analisis statistik deskriftif, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Hasil pengujian hipotesis parsial menjelaskan bahwa Corporate Social Responsibility berpengaruh signifikan terhadap Kinerja keuangan, Kinerja Lingkungan tidak berpengaruh terhadap Kinerja Keuangan.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85005674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Implementasi Intellectual Capital terhadap Keberlanjutan Usaha di Masa Pandemi","authors":"Endang Syafitri, Irena Paramita Pramono","doi":"10.29313/jra.v2i2.1265","DOIUrl":"https://doi.org/10.29313/jra.v2i2.1265","url":null,"abstract":"Abstract. The number of MSMEs that are on the verge of bankruptcy is a phenomenon that underlies this research. The implementation of intellectual capital is an important factor that is expected to increase business sustainability. For this reason, this study aims to examine the effect of intellectual capital on sustainability during the pandemic and determine the implementation of intellectual capital and the sustainability of MSME businesses during the pandemic. This study uses descriptive verification research methods and quantitative approaches conducted in the city of Bandung with primary data. Data were collected through questionnaires and the determination of respondents was based on non-probability sampling and purposive sampling. Based on the established criteria, questionnaires were given to parties who play a role in business operational management and parties who served as MSME business owners in the city of Bandung. The proposed hypothesis was tested using simple linear regression. The results of the study indicate that intellectual capital has an effect on business sustainability and the implementation of intellectual capital and MSMEs in Bandung City during the pandemic is said to be very good and the business sustainability of MSMEs is categorized as good. This study provides recommendations to MSMEs in Bandung City to pay more attention to better intellectual capital and increase greater influence. \u0000Abstrak. Banyaknya UMKM yang diambang kebangkrutan merupakan fenomena yang mendari penelitian ini. Adanya implementasi intellectual capital merupakan faktor penting yang diharapkan dapat meningkatkan terjadinya keberlanjutan usaha. Untuk itu, penelitian ini bertujuan untuk menguji pengaruh intellectual capital terhadap keberlanjutan pada masa pandemi dan mengetahui implementasi intellectual capital serta keberlanjutan usaha UMKM pada masa pandemi. Penelitian ini menggunakan metode penelitian verifikatif deskriptif dan pendekatan kuantitatif yang dilakukan di Kota Bandung dengan data primer. Data yang dikumpulkan melalui penyebaran kuesioner dan penentuan responden didasarkan pada non-probability sampling dan purposive sampling. Berdasarkan kriteria yang ditetapkan, kuesioner diberikan kepada pihak-pihak yang berperan dalam manajemen operasional usaha dan pihak-pihak yang menjabat sebagai pemilik usaha UMKM di Kota Bandung. Hipotesis yang diajukan, diuji menggunakan regresi linear sederhana. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh terhadap keberlanjutan usaha dan implementasi intellectual capital serta UMKM di Kota Bandung pada masa pandemi dikatakan sangat baik serta keberlanjutan usaha UMKM dikategorikan baik. Penelitian ini memberikan rekomendasi kepada UMKM di Kota Bandung untuk lebih memperhatikan intellectual capital yang lebih baik serta meningkatkan pengaruh yang lebih besar.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81413878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"IMPLEMENTATION OF AUDITOR PROFESSIONALISM AND INDEPENDENCE TO MATERIALITY LEVELS","authors":"E. Suhayati, M. Silvia","doi":"10.34010/jra.v14i2.6017","DOIUrl":"https://doi.org/10.34010/jra.v14i2.6017","url":null,"abstract":"The purpose of this study is to determine how professionalism and independence’s auditor affect the level of materiality at 9 Public Accounting Firms in Bandung. This study used descriptive and verification methods using multiple linear regression analysis. The results of this study show that auditor’s professionalism has a strong effect on the materiality level, while independence has a moderate effect on the materiality level. The conclusion is the higher professionalism and independence of an auditor, the better materiality determining considerations. \u0000  \u0000Keywords : Auditor’s Professionalism, Independence, and  Materiality \u0000                    Level.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"1 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72631348","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"DETERMINAN KUALITAS AUDIT PADA PERUSAHAAN SEKTOR PERTAMBANGAN","authors":"Anastasya Ayu Swacahayawati, Yuli Chomsatu Samrotun Samrotun","doi":"10.34010/jra.v14i2.7330","DOIUrl":"https://doi.org/10.34010/jra.v14i2.7330","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menganalisis pengaruh fee audit, Audit tenure, dan rotasi audit terhadap kualitas audit. Penelitian ini menggunakan teori keagenan dan penelitan ini merupakan penelitian kuantitatif. Sumber data yang digunakan adalah data sekunder dalam bentuk laporan keuangan tahunan perusahaan. Kualitas audit diukur menggunakan variabel dummy dengan menggunakan kelompok Auditor KAP Big Four  dan KAP Non Big Four, fee audit diukur dengan Ln (logaritma natural), Audit Tenure diukur dengan menghitung jumlah tahun dimana auditor yang sama dalam melakukan perikatan terhadap klien, dan rotasi audit diukur dengan menggunakan variabel dummy. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2018-2020 yang telah diaudit. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dengan mengambil 30 sampel. Metode analisis yang digunakan untuk menguji hipotesis adalah analisis regresi logistik. Hasil dari penelitian ini menunjukkan bahwa Fee Audit berpengaruh terhadap kualitas audit, sedangkan Audit Tenure dan rotasi audit tidak berpengaruh terhadap kualitas audit. \u0000Kata kunci: Fee Audit, Audit Tenure, rotasi audit dan kualitas audit.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81585387","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INCREASING SALES VOLUME BY IMPLEMENTING MARKETPLACE FOR MSME PLAYERS IN THE COVID-19 PANDEMIC","authors":"A. Komala, W. Astuti, Diana Tri Ambarwati","doi":"10.34010/jra.v14i2.7529","DOIUrl":"https://doi.org/10.34010/jra.v14i2.7529","url":null,"abstract":"Mewabahnya virus corona pada tahun 2020 telah memporakporandakan perekonomian di Indonesia, membuat usaha kekuatan UMKM kembali diuji. Penurunan omset di sektor non kuliner mencapai 30-35% akibat adanya pembatasan kegiatan yang membuat para pelaku usaha sulit melakukan penjualan secara tatap muka. Munculnya  perkembangan  digital marketing salah satunya marketpleace  dimana pelaku UMKM mulai antusias dalam menggunakan media marketpleace . Penelitain ini bertujuan mengetahui bagaimana implementasi marketpleace  melalui media sosial pada beberapa UMKM di Kota Bandung .. Penelitian ini merupakan penelitian deskriptif observasional, menggunakan data primer yang diperoleh berdasarkan hasil quisinoner, dimana respondennya adalah pelaku UMKM yang berdomisili di Bandung yaitu sebanyak 202 orang.. Data yang diperoleh dianalisis menggunakan statistik deskriptif dan analisis kualitatif serta ditampilkan dalam bentuk tabel. Hasil penelitian menunjukkan bahwa sebagian UMKM di Kota Bandung yang telah menggunakan marketpleace  melalui media sosial sebagai sarana untuk memasarkan produknya, mengalami peningkatan volume penjualannya.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74910528","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ETIKA DAN KINERJA MAHASISWA","authors":"E. Octavia, Rina Tresnawati, Dini Verdania","doi":"10.34010/jra.v14i2.7696","DOIUrl":"https://doi.org/10.34010/jra.v14i2.7696","url":null,"abstract":"Penelitian ini dilakukan untuk mengetahui dan menguji pengaruh antara etika dan kinerja mahasiswa. Penelitian ini menggunakan data primer melalui questioner dengan menggunakan metode kuantitatif. Responden adalah mahasiswa akuntansi yang mengambil mata kuliah akuntansi manajemen pada Universitas Widyatama. Adapun analisis data yang digunakan adalah analisis regresi linear sderhana dan diolah dengan menggunakan aplikasi SPSS 20 dengan menetapkan tingkat signifikansi 0,05 untuk pengujian hipotesisnya. Hasil Penelitian menunjukan terdapat pengaruh variabel penerapan etika (X1) dan kinerja mahasiswa (Y) pada Mahasiswa Akuntansi Universitas Widyatama, yaitu sebesar 0,731. \u0000  \u0000Kata kunci: Etika, kinerja mahasiswa, Dosen \u0000 ","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84325406","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"WHAT CAN FINANCIAL PERFORMANCE BE INFLUENCED BY THE INTENSITY OF GREEN BIOLOGICAL AND ACCOUNTING ASSETS","authors":"L. Lisnawati","doi":"10.34010/jra.v14i2.7736","DOIUrl":"https://doi.org/10.34010/jra.v14i2.7736","url":null,"abstract":"Abstract \u0000This study aims to examine the effect of biological asset intensity and green accounting on Financial Performance. Quantitative research method with Multiple Linear Regression model is used as an analytical tool. Samples were taken using a purposive sampling technique as many as 90 years of agricultural companies. The results empirically prove that Biological Asset Intensity has no effect on Financial Performance in agricultural companies, Green Accounting has an influence on financial performance of agricultural companies, there is no relationship between Biological Asset Intensity and Green Accounting, and Biological Asset Intensity and Green Accounting together have an influence on the Financial Performance of agricultural companies listed on the IDX in 2017-2019.","PeriodicalId":32377,"journal":{"name":"JRAMB Jurnal Riset Akuntansi Mercubuana","volume":"102 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78019854","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}