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Analytics

Annas Lalo; Muhammad Irwan Nur Hamiddin

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The Effect of Environmental Costs and Environmental Performance on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange The purpose of This study is to examine and analyze the effect of (i) environmental costs on profitability, and (ii) environmental performance on profitability in manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2020 period. Data collection uses secondary data obtained from the annual report published by the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange and participating in PROPER in the 2019-2020 period. The sampling technique used was purposive sampling. The data analysis method is in the form of quantitative analysis using multiple linear analysis and hypothesis testing using software E

Ignatius Adhimas Garis Nugroho; Munari Munari

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on  net profit margin, return on invested capital, and return on capital employed.

Herlina, Vivi

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2021 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study was to determine whether there is an influence of internal organizational support perception toward affective commitment to change the employees of the Sekretariat Daerah Kabupaten Kerinci. As an independent variable, namely organizational support and the dependent variable is the affective commitment to change. The sampling process using a questionnaire which further calculation process validity test and reliability test. The analytical method used is linear regression and t-test to determine the magnitude of the influence between the internal organizational support perception for affective commitment to change. The linear regression equation of the results obtained was Y = 29.348 + 0.328X. The result of t-test value was 4.115 and the t-table is 1.668. Because the t value is greater than t-table, this indicates that there is a significant influence between the variables of Internal Organizational Support Perception on Affective Commitment to Change