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All Journal Jurnal Ilmiah Akuntansi Kesatuan Action Research Literate (ARL)
Herlin Tundjung Setijaningsih
Universitas Tarumanagara, Indonesia
Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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The Effect of Profitability and Dividends on Capital Intensity Moderated by Corporate Social Responsibility Kesumawati Kesumawati; Maria Magdalena; Herlin Tundjung Setijaningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3550

Abstract

Capital intensity is crucial for enhancing competitiveness in Indonesia’s manufacturing sector, yet the influence of financial and non-financial factors remains underexplored. This study aims to examine the direct and simultaneous effects of profitability, dividend policy, and Corporate Social Responsibility on capital intensity in manufacturing firms listed on the Indonesia Stock Exchange from 2019 to 2023. A quantitative approach was employed, using purposive sampling to select 52 firms with complete financial and sustainability reports, resulting in 260 firm-year observations. Data were analyzed using multiple linear regression with robust techniques to address non-normal data distribution. The findings reveal that profitability, measured by Return on Assets, significantly increases capital intensity by enabling fixed asset investments. Dividend policy, measured by Dividend Yield, positively affects capital intensity by signaling financial stability to investors. Corporate Social Responsibility, measured by the sustainability disclosure index, enhances capital intensity through improved efficiency and stakeholder trust. Collectively, these variables significantly influence capital intensity, explaining a substantial portion of its variation. The study concludes that integrating profitability, dividend policy, and Corporate Social Responsibility strengthens capital allocation strategies, offering insights for firms to optimize fixed asset utilization and enhance competitiveness in Indonesia’s manufacturing sector.
Peran Asurans Keberlanjutan dalam Memperkuat Transparansi Pengungkapan ESG: Studi pada Perusahaan Publik di Indonesia Tahun 2023–2025 Sandy Jenfa Utomo; Herlin Tundjung Setijaningsih
Action Research Literate Vol. 10 No. 7 (2026): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v10i7.3115

Abstract

Environmental, Social, and Governance (ESG) disclosure has become a key tool for enhancing transparency among public companies amid growing attention from investors, regulators, and the public regarding sustainable business practices. In Indonesia, sustainability reporting obligations have been strengthened through POJK No. 51/POJK.03/2017 regarding the implementation of sustainable finance for financial service institutions, issuers, and public companies. However, the increasing number of companies publishing sustainability reports does not yet fully guarantee the quality, reliability, and transparency of the ESG information disclosed. This research aims to analyze the role of sustainability assurance in strengthening the transparency of ESG disclosures among public companies in Indonesia during the 2023–2025 period. This study employs a descriptive qualitative approach using literature review and content analysis of regulations, institutional publications, reporting standards, and academic literature related to ESG and sustainability assurance. The research findings indicate that sustainability assurance plays a crucial role in enhancing ESG transparency through independent verification, improving data reliability, strengthening accountability, reducing the risk of greenwashing, and improving companies’ internal control systems. Nevertheless, the effectiveness of sustainability assurance still faces challenges in the form of limited ESG data readiness, variations in assurance standards, audit costs, and companies’ uneven understanding of ESG materiality. This research recommends strengthening ESG data systems, improving the quality of assurance providers, ensuring transparency in the scope of assurance, and preparing companies to meet more integrated sustainability disclosure standards.
Co-Authors Kesumawati Kesumawati Maria Magdalena Sandy Jenfa Utomo