PENGARUH GREEN ACCOUNTING, CAPITAL ADEQUACY RATIO DAN CASH FLOW RISK MANAGEMENT PRACTICES TERHADAP FINANCIAL SUSTAINABILITY

Penulis

  • Nandia Ifani Candrasari Universitas Trisakti
  • Etty Murwaningsari Universitas Trisakti

Kata Kunci:

Financial Sustainability, Green Accounting, Capital Adequacy Ratio, Cash Flow Risk Management Practices, Profitabilitas

Abstrak

Purpose - This research aims to examine the relationship between financial sustainability and green accounting, capital adequacy ratio, and to see how cash flow risk management practices in companies, especially banks, will influence banking financial sustainability.

 Design/methodology/approach – This method used in this study uses quantitatives methods by sampling using purposive sampling techniques with the result of 40 banks listed on the Indonesia Stock Exchange (BEI) that presents and publishes annual reports and sustainability reports for the period 2020 to 2022. The data used is secondary data, namely data obtained directly in the form of financial statement and sustainability report from www.idx.com sites and their respective company websites which are used as research samples. Data analysis  techniques  are  carried  out using  statistical  analysis,  namely:  classical  assumption  tests (normality, multicollinearity, heterokedasticity, and autocorrelation), multiple linear analysis, and hypothesis tests, as  well  as  coefficients  of  determination  with  SPSS  25.0  for window.

 Findings - Based on the results of the study, it was found that Financial Sustainability is positively influenced by green accounting, cash flow risk management practices on operating activities, and cash flow risk management practices on financing activities. Meanwhile, capital adequacy ratio and cash flow risk management practices on investing activities do not have a positive influence on financial sustainability.

 Research limitations/implications -  For  the  conclusions that  have  been  put  forward,  researchers  can  provide  some suggestions  for  improving  the  quality  of  further  research.  The suggestions  proposed  by  the  researcher  include  adding  the number  of  other  variables  that  are  expected  to  affect   the financial sustainabiluty, then the company is advised to pay attention to the factors that affect its financial sustainability

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Diterbitkan

2024-02-06

Cara Mengutip

Candrasari, N. I., & Murwaningsari, E. . (2024). PENGARUH GREEN ACCOUNTING, CAPITAL ADEQUACY RATIO DAN CASH FLOW RISK MANAGEMENT PRACTICES TERHADAP FINANCIAL SUSTAINABILITY. JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI, 3(1), 61–75. Diambil dari https://ejurnal.stietribhakti.ac.id/index.php/JAATB/article/view/329