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Detail Karya Ilmiah Dosen

Retno Martanti Endah L, Wahyudin Zarkasyi, Ida Farida

Judul : The Influence of Biological Asset Accounting Policies and Corporate Governance Practices on the Financial Performance: Moderating Role of Knowledge about Renewable Energy
Abstrak :

ABSTRACT
High financial performance is the primary goal of all companies, including agricultural companies. In practice, the impact caused by various
problems related to accounting policies of biological assets, principles of good corporate governance, knowledge about renewable energy and size of
the company. This study aims to prove empirically whether there is an influence of biological asset accounting policy implications, good corporate
governance practices and company size on financial performance along with the moderating role of knowledge about renewable energy in agricultural
sector companies. Research data were collected through questionnaire instruments, face-to-face interviews and group discussion forums which were
conducted in several places in Indonesia by sampling with non-probability sampling. Data were analyzed using structural equation model (SEM).
The results showed that the implications of biological asset accounting policies, good corporate governance practices and company size had positive
effects on financial performance and knowledge about renewable energy is playing a moderating role among the links. The plantation and forestry
sector which is the unit of analysis is a limitation of this study because the agricultural industry includes not forests and gardens, but livestock and
fisheries are also included in those who have biological transformed assets.
Keywords: Biological Asset Accounting Policies; Good Corporate Governance; Company Size; Financial Performance; Knowledge about
Renewable Energy
JEL Classifications: K32, G30, Q

Tahun : 2020 Media Publikasi : Jurnal Internasional
Kategori : Jurnal No/Vol/Tahun : 5 / 10 / 2020
ISSN/ISBN : 2146-4553
PTN/S : Universitas Pakuan Program Studi : AKUNTANSI
Bibliography :

REFERENCES
Abdul-Qadir, A.B., Kwanbo, M.L. (2012), Corporate governance and
financial performance of banks in the post-consolidation era in
Nigeria. International Journal of Social Sciences and Humanity
Studies, 4(2), 27-36.
Alexander, D., Bonaci, C.G., Mustata, R.V. (2012), Fair value
measurement in financial reporting. Procedia Economics and
Finance, 3(12), 84-90.

URL : https://econjournals.com/index.php/ijeep/article/view/10240

 

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