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All Journal AKUNTABILITAS Buletin Studi Ekonomi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Business Management Journal Program Studi Manajemen International Journal of Economics Development Research (IJEDR) International Journal of Environmental, Sustainability, and Social Science Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Manajemen dan Bisnis International Journal of Multidisciplinary Sciences and Arts IIJSE Central Community Development Journal Asian Journal of Social and Humanities
Rina Yuliastuty Asmara
Universitas Mercu Buana
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Asian Journal of Social and Humanities

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Company Size, Managerial Ownership, Sustainability Report on Financial Performance with Operational Efficiency as an Intervening Rifa Alfariz; Rina Yuliastuty Asmara
Asian Journal of Social and Humanities Vol. 2 No. 12 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i12.391

Abstract

The aim of this research is to examine the influence of company size, managerial ownership, and Sustainability Report on the financial performance of banking companies in Indonesia, with operational efficiency as an intervening variable. The population for this study comprises banking companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Data collection was conducted using purposive sampling, resulting in a sample of 13 companies and a total of 65 observations. The analysis technique employed is panel data regression. Microsoft Excel and E-views 13 were used for data processing. The research findings indicate that, partially, company size and managerial ownership have a positive effect on operational efficiency. However, the Sustainability Report does not significantly affect operational efficiency. Furthermore, company size and operational efficiency are empirically proven to have a positive impact on financial performance. Meanwhile, managerial ownership and Sustainability Report do not significantly influence financial performance. Company size and managerial ownership, mediated by operational efficiency, positively impact financial performance, while Sustainability Report which mediated by operational efficiency, does not significantly affect financial performance.
Co-Authors Anasthasya, Chealsea Dianissa, Riska Putri Islamiah Kamil Kamil, Islamiah Kamil Kusbiantora, Mahmud M Sarifudin Meiliyah Ariani, Meiliyah Merdekawati, Debby Setya Minanari, Minanari Muhammad Iqbal Muhammad Iqbal Akbar Putri, Reza Dwi Amanda Qalbi, Andi Batari Nurul Rafzanjani, Nursyafira Reski Putri Rifa Alfariz Sihaloho, Pebryanti Surya Ningsih