Green Accounting Terhadap CSR pada Bus di Indonesia dengan Kinerja Keuangan Sebagai Variabel Intervening

Sustainability reporting is a financial reporting concept in banks that provides information covering economic, social and environmental aspects by taking into account the sustainability of the bank's business, so that the bank becomes an environmentally friendly bank and gains social legitimacy from stakeholders. This study aims to determine whether there is an effect of green accounting on CSRDi and financial performance, the effect of financial performance on CSRDi, green accounting on CSRDi with financial performance as an intervening variable, and how the concept of green accounting on CSRDi and financial performance at Islamic Commercial Banks in Islamic perspective. . This study uses a descriptive quantitative approach using multiple linear regression analysis and path analysis. Population and sample in this study are all Islamic Commercial Banks for the period 2015-2018 that meet the criteria. The dependent variable (X) is green accounting with the dummy method, the independent variable (Y) is CSR disclosure with the G.R.I 3.0 version of the CSR disclosure indicator, and the intervening variable (Z) is financial performance calculated using the ROA ratio. The results of this study are green accounting has a positive and significant effect on CSRDi and financial performance, financial performance has a positive and significant effect on CSR In, financial performance is not an intervening variable on green accounting for CSRDi, green accounting for CSRDi on BUS is in accordance with the Islamic perspective both in implementationandassessment. Keywords: Green Accounting, Corporate Social Responsibility Disclosure (CSRDi), Financial Performance, Return On Assets (ROA)

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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA

Jurnal Benefita ◽

10.22216/jbe.v1i1.4890 ◽

2020 ◽

Vol 5 (1) ◽

pp. 50

Author(s):

Yolandafitri Zulvia

Keyword(s):

Financial Performance ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Return On Assets ◽

Operation Efficiency ◽

Analysis Technique ◽

Capital Adequacy Ratio

This study aims to analyze the factors that influence the financial performance of Islamic commercial banks in Indonesia. In this study financial performance is measured using Return On Assets (ROA). The independent variables in this study are Consumer Funds (DPK), Non-Performing Financing(NPF), Capital Adequacy Ratio (CAR), Operation Efficiency (BOPO), Financial Deposit Ratio (FDR). The population in this study is all Islamic commercial banks in Indonesia for the period 2011-2018. The total sample in this study amounted to 7 Islamic commercial banks. The data analysis technique used in this research is multiple linear regression analysis. The results showed the variable Consumer Funds (DPK) and Operation Efficiency (BOPO) had a positive and not significant effect. Variable Non-Performing Financing (NPF) and Financial Deposit Ratio (FDR) have a negative and significant effect while CAR variable has a negative and not significant effect. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja keuangan Bank Umum Syariah di Indonesia. Dalam penelitian ini kinerja keuangan diukur menggunakan Return On Asset (ROA). Variabel independen dalam penelitian ini adalah Dana Pihak Ketiga (DPK), Non Performing Financing (NPF), Rasio Kecukupan Modal (CAR), Efisiensi Operasi (BOPO), Rasio Deposito Keuangan (FDR). Populasi dalam penelitian ini adalah semua bank umum syariah di Indonesia untuk periode 2011-2018. Total sampel dalam penelitian ini berjumlah 7 bank umum syariah. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan variabel Dana Pihak Ketiga (DPK) dan Efisiensi Operasi (BOPO) memiliki pengaruh positif dan tidak signifikan. Variabel Non Performing Financing (NPF) dan Financial Deposit Ratio (FDR) memiliki pengaruh negatif dan signifikan sedangkan variabel CAR memiliki pengaruh negatif dan tidak signifikan.

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PENGARUH BOPO DAN LDR TERHADAP KINERJA KEUANGAN PADA BANK UMUM KONVENSIONAL PERIODE 2017-2019

SIMAK ◽

10.35129/simak.v19i01.172 ◽

2021 ◽

Vol 19 (01) ◽

pp. 42-51

Author(s):

Tirey Widya Pamungkas ◽

Gusganda Suria Manda

Keyword(s):

Regression Analysis ◽

Quantitative Analysis ◽

Linear Regression ◽

Financial Performance ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Liquidity Risk ◽

Operational Risk ◽

Multiple Linear Regression Analysis ◽

Negative Effect

The purpose of this study was to determine the effect of operational risk as proxied by BOPO and liquidity risk as proxied by LDR on financial performance as proxied by ROA. The object of this research is 10 conventional commercial banks for the 2017-2019 period. The analytical method used is descriptive quantitative analysis, multiple linear regression analysis and classical assumption test. The results in this study are operational risk (BOPO) partially has a negative effect on financial performance (ROA) and liquidity risk (LDR) partially has no effect on financial performance (ROA). As well as operational risk (BOPO) and liquidity risk (LDR) simultaneously affect financial performance.

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PENERAPAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN

Jurnal Riset Akuntansi Kontemporer - Vol 13 No 2 (2021): October Edition ◽

10.23969/jrak.v12i2.2779 ◽

2020 ◽

Vol 12 (2) ◽

pp. 94-99

Author(s):

Bella Syafrina Qolbiatin Faizah

Keyword(s):

Financial Performance ◽

Industrial Revolution ◽

Linear Regression Analysis ◽

Sample Selection ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Profit Margin ◽

Green Accounting ◽

Human Needs ◽

Net Profit

The industrial revolution era resulted several of companies trying to produce products for human needs. These products produce waste where the waste can be one of the problems that occurs when the management building is damaged. This research aims to examine the effect of applying green accounting to financial performance. Green accounting focuses on environmental activities, green prooduct, and environmental performance using PROPER, while financial performance uses net profit margin. The sample selection using a purposive sampling technique that uses certain criteria about 24 companies in four periods. Data analysis techniques used multiple linear regression analysis. The results of this study indicate that green accounting has no effect on financial performance which is measured using a net profit margin.

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Influence of Bank Health Ratio on Financial Performance of Islamic Commercial Bank

Jurnal Ilmu Manajemen & Ekonomika ◽

10.35384/jime.v10i1.57 ◽

2018 ◽

Vol 10 (1) ◽

pp. 1

Author(s):

Edi Komara

Keyword(s):

Financial Performance ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Operating Income ◽

Capital Adequacy Ratio ◽

Income Ratio ◽

Health Ratio

This study aims to analyse the influence of bank health ratios on the financial performance of Islamic Commercial Banks using the ratio of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) ratio, Operating Expenses Operating Income ratio (OEOI), against Islamic Commercial Bank’s profitability represented by Return on Asset ratio (ROA). The population used in this study is the financial statements of Islamic Commercial Banks period 2015 until 2017. Types of quantitative data with library data collection techniques, and documentation. Technical analysis of data using multiple linear regression analysis with the help of SPSS 20 program. The results showed that health variables (CAR, LDR, and OEOI) simultaneously affect the Financial Performance of Islamic Commercial Banks. Partially CAR has no significant effect on ROA, LDR has no significant effect on ROA. The effect of OEOI on ROA is partial.

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How does board diversity affect the financial performance of commercial banks in indonesia? An inquiry

Jurnal Manajemen ◽

10.24912/jm.v22i1.313 ◽

2018 ◽

Vol 22 (1) ◽

Author(s):

Maria Jacinta Arquisola ◽

Kezia Shella ◽

Erny Hutabarat

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Financial Performance ◽

Multiple Linear Regression ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Board Members ◽

Board Diversity ◽

Independent Variables

This study analyzes board diversity and its effect on financial performance, as measured by age, gender, and nationality of board members using a sample of nine (9) commercial banks in Cikarang, West Java, Indonesia. The study uses multiple linear regression analysis. The results show that age and nationality have significant effect, while gender has insignificant effect on financial performance. However, simultaneously all of the independent variables significantly affect the Return on Asset, with the coefficient determinant in this research is 20.8%.

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How does risk management affect financial performance? Evidence from Chinese listed commercial banks

Risk Governance and Control Financial Markets & Institutions ◽

10.22495/rgcv9i4p2 ◽

2019 ◽

Vol 9 (4) ◽

pp. 20-29 ◽

Cited By ~ 1

Author(s):

Guan-Chih Chen ◽

Shuling Tsao ◽

Ren-Her Hsieh ◽

Pan Hu

Keyword(s):

Risk Management ◽

Financial Performance ◽

Commercial Banks ◽

Global Financial Crisis ◽

Risk Index ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Capital Adequacy ◽

Insolvency Risk ◽

The Impact

An increasing number of commercial banks in China began to pay attention to comprehensive risk management after the global financial crisis. With the accelerated pace at which China’s commercial banks are expanding abroad, establishing a comprehensive risk management system appropriate for the international financial market has become a critical hurdle for these banks’ further development. This paper explores the impact of risk management on the financial performance of listed banks in China, comparing state-owned banks and non-state-owned banks, by establishing multiple linear regression analysis models. The results reveal a significant impact on the financial performance of state-owned commercial banks, such as on insolvency risk index, loan-to-deposit ratio, nonperforming loan ratio, and bank size. Insolvency risk index and bank size are found to positively impact state-owned commercial banks’ financial performance. For non-state-owned banks, capital adequacy ratio, nonperforming loan ratio, and bank size have significantly impact financial performance, with bank size positively influencing financial performance.

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Peranan Komisaris dan Direksi Bank Syariah dalam Pengelolaan Dana Zakat dan ISR (Islamic Social Responsibility) di Indonesia

Akuntansi dan Manajemen ◽

10.30630/jakmenpnp.14.2.178 ◽

2019 ◽

Vol 14 (2) ◽

pp. 95

Author(s):

Melia Frastuti ◽

Dimas Pratama Putra ◽

Erfan Effendi

Keyword(s):

Social Responsibility ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Islamic Banks ◽

The Public ◽

Islamic Bank ◽

Positive Assessment ◽

Nature Preservation

Abstract Almsgiving is one of the pillars supporting the upholding of Islam as the obligation for the adherents to improve horizontal relations between fellow humans and strengthen vertical relations with Allah SWT. The implementation of Islamic Social Responsibility (ISR) of the Islamic Bank gives a positive assessment in sharia agreement, justice and equality, responsibility for work, welfare, guarantee of nature preservation and benevolent assistance that is not profit-oriented.Proper almsgiving management and ISR implementation make Islamic banks trusted by the public in terms of service quality, satisfaction and loyalty of Muzzaki. It reduces bad images, and provides relevant impacts on social welfare and the progress of the era. The data analysis used to test the hypotheses is Multiple Linear Regression analysis. The data is collected by distributing questionnaires to Commissioners and Directors at 14 (fourteen) Islamic Commercial Banks spread throughout Indonesia. The result of this study shows partially prove the role of Islamic bank commissioners in the amsgiving management only, while the importance of the role of directors in Islamic banks in almsgiving management and the implementation of ISR partially. Keywords: Islamic Bank, Commissioners, Directors, Almsgiving and ISR

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Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan dengan Pengungkapan Anti Korupsi sebagai Variabel Moderasi

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v16i2.393 ◽

2019 ◽

Vol 13 (2) ◽

Author(s):

Arief Hidayatullah Khamainy ◽

Dessy Novitasari Laras Asih

Keyword(s):

Regression Analysis ◽

Financial Performance ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Analysis Technique ◽

Study Population ◽

Csr Disclosure ◽

Corporate Social ◽

The Impact

The research was carried out to find the influence of training material and methods of training toward workability. The study was conducted respectively from an employee of PD BPR Bantul Yogyakarta. The purpose of this research is expected to be useful for stakeholders in seeing CSR disclosure in the company in testing and analyzing its effect on the company's financial performance and with the presence of anti-corruption exposure, whether it will strengthen the impact of CSR disclosure on the company's financial performance. The study population in this study were all mining companies registered on the Indonesia Stock Exchange in 2016-2018 with a total of 63 companies. The research sample was taken using a random sampling technique that was calculated by the Slovin formula so that 54 samples were obtained for analysis. Linear Regression Analysis and Moderation Regression Analysis were chosen as the analysis technique used in this study. The results show that CSR disclosure does not affect the company's financial performance, and anti-corruption disclosure does not affect the relationship between the two.

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Influence Of Supportive And Directive Leadership Styles On Employee Job Satisfaction In Commercial Banks In Kenya

JOURNAL OF RESEARCH IN MANAGEMENT ◽

10.32424/jorim.v2i3.76 ◽

2019 ◽

Vol 2 (3) ◽

Author(s):

DAVIDSON MGHANGA MWAISAKA

Keyword(s):

Job Satisfaction ◽

Regression Analysis ◽

Linear Regression ◽

Leadership Styles ◽

Leadership Style ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Supportive Leadership ◽

Employee Job Satisfaction

The purpose of the study was to investigate the influence of supportive and directive leadership style on employee job satisfaction in commercial banks in Kenya. The study adopted positivism research philosophy to guide the study and limited itself to descriptive correlational research design to analyze and provide responses to the research questions. The research design was preferred because it allows description and comparison of characteristics of populations based on data collected from samples through questionnaires. The target population of the study was 15,030 employees in all the 43 commercial banks licensed to operate in Kenya as of June 2018. Using stratified sampling technique, the study drew a sample size of 386 employees reporting to middle level managers. Data was collected by means of a questionnaire and analyzed using descriptive and inferential statistics, which included factor analysis, correlational analysis, chi-square, one-way analysis of variance (ANOVA), and regression analysis using Statistical Package for Social Sciences (SPSS) version 20 and Windows’ Microsoft excel programs.From the findings of multiple linear regression analysis, it was established that directive leadership style had a positive and significant relationship with employee job satisfaction, R2 = .228, F(1, 362) = 53.396, p < .05; β = .454, p < .05. The results from multiple linear regression analysis also showed that supportive leadership style positively and significantly predicted employee job satisfaction, R2 = .603, F(1, 366) = 278.269, p < .05; β = .716, p < .05. In addition, the study tested the moderating influence of environmental contingency factors and was confirmed that environmental contingency factors significantly moderated the relationship between path-goal leadership style and employee job satisfaction, R2=0.090, F(5,364) = 35.04, p < .05; β= 0.229, p<.05.The study makes a contribution to the literature of the influence of directive and supportive leadership styles from Kenyan commercial banks’ perspective and adds an impetus to employees, management and policymakers to address issues that are impeding employee job satisfaction. The future researchers should include all bank employees in their study to determine the influence of directive leadership style and supportive leadership style on employee job satisfaction.

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Net Income and CSR Disclosure as Predictors Shares Price and Return per Share

Jurnal Dinamika Manajemen ◽

10.15294/jdm.v10i1.18946 ◽

2019 ◽

Vol 10 (1) ◽

pp. 81-91

Author(s):

Wahyuni Rusliyana Sari ◽

Anita Roosmalina Matusin

Keyword(s):

Positive Impact ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Net Income ◽

Manufacturing Companies ◽

Measurement Instruments ◽

Environmental Liabilities ◽

Negative Effect ◽

Csr Disclosure

The purpose of this study was to determine the factors that influence shares price and return per share of 63 manufacturing companies period 2012-2016. The research method is multiple linear regression analysis, which done by the classical assumption test. The results of the research in the first model show that there is a positive influence between book value per share, net income, CSR social, and CSR report on shares price. While in the second model using the enter method shows delta net income and delta CSR total had a positive effect on return per shares, and delta CSR environment has a negative effect on return per share, while those using stepwise method delta CSR social and delta CSR net income had a positive impact on return per share. The contribution of this study is to provide information to stakeholders that CSR environment does not have an important role in shares prices, prioritizing the interests of shareholders, which means that the CSR environmental measurement instruments focus on disclosure, and ignore fundamental aspects, namely environmental liabilities. The implication is that the regulator, investor, and profession needs to more pay attention to CSR environmental.

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