This research aimed to analyze the green accounting (GA) impact on financial performance (FP). The research question pertaining to this research will answer empirical investigation and analysis in the top 100 multinationals corporations. The research seeks to answer the questions: Does green accounting cost have an impact on financial performance in the top 100 multinationals corporations? Thus, secondary data and multiple regression analysis were employed in this research, such as CSR reports, sustainability reports, and financial statements. The selected corporations were 100 largest multinational corporations in the year 2018. Then, the green accounting used a proxy of the environmental cost (EC), while financial performance employed a proxy of Return on Capital Employed (ROCE). The finding of autonomous Green Accounting costs on financial performance has a negative relationship.
Purpose: The CSR program is one of the efforts made by the company to have a positive impact on the community as a result of the company's operational activities. Furthermore, the CSR programs that have been implemented provide information to shareholders that can be used to assess the firm's future survival. This study aims to scrutinize the CSR and GCG’s effects on firm value as well as verify if profitability either strengthens or weakens CSR and GCG on firm value. Research design, data and methodology: To attain this purpose this study used Stakeholder Theory, The Signaling Theory, The Legitimacy Theory, and The Agency Theory, the authors used a quantitative research method, and this study’s population was manufacturing companies listed on the IDX (Indonesian Stock Exchange) in 2017-2019. Employing a purposive sampling method, 31 companies were obtained. Thus, the data were tested employing the multiple linear regression method with Moderated Regression Analysis (MRA) utilizing SPSS. Results: This research’s results indicated that CSR affected firm value, and managerial ownership influenced firm value. Meanwhile, GCG, as measured by institutional ownership, did not impact firm value. In addition, profitability could moderate CSR and managerial ownership, but profitability could not moderate institutional ownership
The purpose: This research is to scrutinize the impact of the board of directors (BoD), the board of commissioners (BoC), the proportion of independent commissioners (PoIC), managerial ownership (MO), and the audit committee (AC) on the company's financial performance manufacturing financial performance from 2015 to 2019. The theoretical framework: Composition from several variables which are Board of Directors (BoD), Board of Commissioners(BoC), Proportion of Independent Commissioner(PoIC), Managerial Ownership (MO), and Audit Committee (AC). Design/Methodology/Approach: In this research, secondary data was used with a purposive sampling method to determine the number of samples. The number of samples obtained was 98 company data. Then, this study employed the multiple linear techniques. The tool utilized in this research were the Microsoft excel program and SPSS version 21. The Findings: research revealed that BoD, BoC, and MO variables significantly influenced the company's financial performance, whereas PoIC and AC did not significantly impact financial performance. Research, practical and social implications: This study attempted to highlight the impact of excellent corporate governance on company financial performance at (Indonesia stock exchange manufacturing listed companies) in latest years as well as to show things that can be done in improving the quality of the company by improving the financial performance of the company. Therefore, Originality/value: The value of the study every company is competing to improve the quality of the company to achieve its goals and be able to compete with other companies through the GCG is a rule of good governance for a firm between various participants by managing resources economically, productively, effectively, and efficiently to achieve the organization's goals.
Business and Accounting Technology innovation can play a significant role in enhancing economic growth and has the potential to bring about change and create opportunities for every business Within the introduction of a wide variety of new technologies during the fourth industrial revolution, therefore, this study aimed to evaluate the impact of business innovation, technology orientation and Accounting technological innovation capabilities on firm performance in the Malaysian firms. To achieve this objective 337 sample responses were collected from the business managers of Malaysian firms related to technology and innovation using the purposive sampling technique. Furthermore, this study has used explanatory purpose because of the reason that it gives effective and enhanced understanding PLS-SEM was employed for data analysis using Smart-PLS version 3.2.8. The results have shown that business innovation and technology orientation have a significantly positive effect on technology innovation capability while accounting technology innovation capability has a positive significant effect on firm performance. Implications are the Managers needs to be more aware regarding OI and TICs and how these two processes simultaneously can affect the firm performance. In addition, managers can easily use OI to develop their skills, methods, and innovation aspects. The managers are recommended to provide employees a creative environment and motivate employees to work in an open environment so that it can increase the accounting technological innovation capabilities. Received: 3 August 2021 / Accepted: 7 October 2021 / Published: 5 November 2021
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