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All Journal Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Mutiara Ilmu Akuntansi Jurnal Riset Manajemen dan Ekonomi
Anggun Veby Safitriana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Struktur Modal, Struktur Kepemilikan, Karakteristik Perusahaan terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022 Anggun Veby Safitriana; Hwihanus Hwihanus
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 4 (2025): Oktober : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i4.2896

Abstract

This study aims to determine the effect of Capital Structure, Ownership Structure, Company Characteristics on Company Value with Company Financial Performance as an Intervening Variable. This study is a Quantitative Descriptive study using a statistical data analysis method based on Smart PLS4, using a Purposive Sampling Sample Selection Technique where researchers chose to focus research on Pharmaceutical Sub-Sector Companies listed on the Indonesia Stock Exchange in 2020 - 2022. Producing 5 hypotheses and one of them shows a positive and significant effect, namely the effect of Capital Structure on Ownership Structure.
Pengaruh Penerapan Green Accounting untuk Mengoptimalkan Pengelolaan Pajak Karbon pada Perusahaan Multinasional di Sektor Manufaktur Anggun Veby Safitriana; Naula Chantika Putri F; Siti Maisyaroh; Maria Yovita P
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Mutiara Ilmu Akuntansi (JUMIA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3589

Abstract

This study aims to analyze the influence of green accounting in carbon tax management in multinational companies in the manufacturing sector. Green accounting is an accounting approach that includes environmental asppects in finansial reporting, aiming to reduce environmental costs and support corporate sustainability. Using quantitative metodts, this study analyzed data form the sustainability report of five manufacturing companies listed on the IDX in 2022. The result of thr analysis show that carbon tax does not have a significant influence on the implementation of green accounting. This show that the implementation of green accounting os more influenced by other factors besides carbon tax policy. These findings reinforce the importance of exploring additional factors that can support the effective implementation of green accounting.
Pengaruh Likuiditas dan Ukuran Perusahaan Terhadap Kinerja Keuangan dari Perusahaan Teknologi di Bursa Efek Indonesia Anggun Veby Safitriana
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 1 (2024): MARET: JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i1.2669

Abstract

This research was conducted to identify the influence of liquidity and company size on the company's financial performance. This objective aims to determine whether the Company's liquidity level, such as the current ratio, quick ratio and total assets, has a significant relationship with the Company's financial performance. The results of this research show that liquidity has a positive effect on the financial performance of technology companies listed on the BEI in 2020 - 2022. The higher the level of company liquidity, the higher the company's financial performance, that company size influences the financial performance of technology companies listed on the BEI in 2020 - 2022. 2020 - 2022. The size of the company does not affect the size of the company's financial performance
Co-Authors Hwihanus Hwihanus Maria Yovita P Naula Chantika Putri F Siti Maisyaroh