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All Journal International Journal of Business and Quality Research Jurnal Ekonomi dan Bisnis (Jebi)
Surono
Universitas Muhammadiyah Cirebon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Leverage, Sales Growth, and Growth Opportunity on Financial Performance in the Property Sector Listed on the Indonesia Stock Exchange in 2021–2025 Insan Alfaqih; Surono; Muzayanah
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.5892

Abstract

Financial performance is an important indicator in assessing a company's ability to generate profits, manage resources, and maintain business sustainability. In property sector companies, financial performance is influenced by various factors, such as leverage, sales growth, and growth opportunities, which reflect the effectiveness of the capital structure, sales growth, and the company's development prospects. This study aims to analyze the influence of Leverage, Sales growth, and Growth opportunity on financial performance in property sector companies listed on the Indonesia Stock Exchange for the 2021–2025 period. The research uses a quantitative approach with an associative research design. The data used is in the form of secondary data obtained from the company's annual financial statements. The research sample was determined using purposive sampling techniques, so that 50 companies were obtained with 250 observation data over five years. Data analysis was carried out using multiple linear regression with the help of IBM SPSS Statistics, through classical assumption tests, partial tests (t), simultaneous tests (F), and determination coefficient tests (R²). The results of the study showed that Leverage had a positive and significant effect on financial performance with a value of t = 2.513 and sig. = 0.015, Sales growth has a positive and significant effect with a value of t = 3.021 and sig. = 0.002, and Growth opportunity has a positive and significant effect with a value of t = 2.625 and sig. = 0.011. Simultaneously, the three variables had a significant effect on financial performance with values F = 40.163 and sig. = 0.000. The R-Square value of 0.507 indicates that 50.7% of the variation in financial performance can be explained by all three independent variables, while 49.3% is influenced by other factors outside the research model. These findings show that managing capital structures, increasing sales growth, and optimizing growth opportunities play an important role in improving the financial performance of companies in the property sector.
PENGARUH UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi pada Perusahaan Manufaktur Sub Sektor Makanan Olahan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2021 - 2025) Achmad Sulaeman; M. Taufik Azis; Surono
Jurnal Ekonomi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi dan Bisnis (Jebi)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21940901

Abstract

This study aims to examine and analyze the effects of Firm Size and Institutional Ownership on Corporate Social Responsibility (CSR) disclosure. The study focuses on manufacturing companies in the processed food subsector listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This research is motivated by the varying levels of CSR disclosure among companies despite the existence of relevant regulations, as well as the empirical inconsistencies found in previous studies. This study employs a quantitative associative approach using secondary data obtained from companies’ annual reports and/or sustainability reports. The research population consisted of 33 companies, and purposive sampling was employed to select 21 companies as the study sample. Following the removal of outliers, a total of 75 valid observations were included in the analysis. CSR disclosure was measured using the Corporate Social Responsibility Disclosure Index (CSRDI), based on 68 indicators from the Global Reporting Initiative (GRI) Standards. The data were analyzed using Panel Data Regression Analysis, with the Random Effects Model (REM) identified as the most appropriate model, using EViews version 13. The partial test results demonstrate that Firm Size has a significant negative effect on CSR disclosure. This finding indicates that larger companies tend to limit their disclosures to regulatory compliance requirements, whereas smaller companies are more proactive in disclosing CSR information to gain social legitimacy. Meanwhile, Institutional Ownership has no significant effect on CSR disclosure. This finding may be attributed to the tendency of institutional investors in Indonesia to prioritize short-term financial returns over corporate sustainability performance. Nevertheless, simultaneously, Firm Size and Institutional Ownership jointly have a significant effect on CSR disclosure.
PENGARUH KOMISARIS INDEPENDEN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi pada Perusahaan Sub Sektor Makanan Olahan yang Terdaftar di Bursa Efek Indonesia (BEI) 2021-2025) Nida Aisyatul Huda; M. Taufik Azis; Surono
Jurnal Ekonomi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi dan Bisnis (Jebi)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21940912

Abstract

This study aims to analyse the influence of independent non-executive directors and profitability on Corporate Social Responsibility (CSR) disclosure in companies in the processed food sub-sector listed on the Indonesia Stock Exchange for the period 2021–2025. The study employs a quantitative approach based on Stakeholder Theory, involving 23 companies and 115 observations. CSR is measured using the CSRDI based on the GRI Standards 2021, independent directors are measured based on their proportion within the board of commissioners, and profitability is measured using the Net Profit Margin (NPM). The data were analysed using panel data regression with EViews 13 via the Random Effect Model. The results indicate that independent directors have a positive but non-significant effect, whilst profitability has a positive and significant effect on CSR disclosure. Taken together, both variables have a significant effect on CSR disclosure. An Adjusted R-squared value of 6.16% suggests that the variation in CSR disclosure is largely influenced by factors outside the model.
Co-Authors Achmad Sulaeman Insan Alfaqih M. Taufik Azis Muzayanah Nida Aisyatul Huda