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Pengaruh Green Accounting terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening pada Perusahaan Subsektor Industri Dasar dan Kimia (2020–2024)
Nuralisa Nuralisa
; Anwar Ramli
; Anwar Anwar
; Nurman Nurman
; Abdul Rahman
Jurnal Manajemen dan Ekonomi Bisnis
Vol 6
, No 1
(2026)
This research focuses on examining the relationship between environmental accounting practices and firm value creation, considering the role of profitability as an intermediary mechanism. The study was conducted on companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting in this study is represented through environmental cost disclosure, while firm value is proxied by Price to Book Value (PBV), and profitability...
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Penggunaan Price Earning Ratio Dan Price To Book Value Sebagai Dasar Pengambilan Keputusan Investasi Saham (Studi Pada Perusahaan Sub Sektor Batubara Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2020-2022)
St. Hasnia
; Amiruddin Tawe
; Nurman Nurman
; Anwar Anwar
; Muhammad Ichwan Musa
Jurnal Manajemen dan Ekonomi Bisnis
Vol 3
, No 4
(2023)
The aim of this research is to determine the application of the Price Earning Ratio and Price to Book Value as a basis for making stock investment decisions in coal sub-sector companies listed on the IDX for the 2020-2022 period. The population in this study are coal sub-sector companies listed on the IDX in 2020-2022. Sampling used a purposive sampling technique and eight company samples were obtained. Data collection techniques use documentation. Data analysis techniques use PER and PBV. The r...
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Analisis Rasio Efisiensi, dan Kemandirian Keuangan Daerah Untuk Menilai Kinerja Keuangan Daerah Pemerintah Kabupaten Soppeng
Syamsurizal Syamsurizal
; Chalid Imran Musa
; Nurman Nurman
; Muh. Ichwan Musa
; Andi Mustika Amin
Jurnal Manajemen Riset Inovasi
Vol 1
, No 4
(2023)
This research aims to determine the level of efficiency and level of financial independence of the Soppeng Regency government in financing its government activities. The type of data used in this research is quantitative data obtained from direct observation and documentation studies of financial reports relating to the realization of regional expenditure. The data is analyzed using the quantitative descriptive analysis method, namely by carrying out calculations on the financial data obtained....
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