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All Journal JURNAL ECONOMIA Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JRB-Jurnal Riset Bisnis Journal of Research in Business, Economics, and Education Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Wahana Pendidikan Abdi Implementasi Pancasila: Jurnal Pengabdian kepada Masyarakat Jurnal Multidisiplin Sahombu JACTA: Journal of Accounting and Tax
Permata, Irma Sari
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Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN SALES GROWTH TERHADAP PROFITABILITAS PADA PERUSAHAAN SUBSEKTOR NON-DURABLE HOUSEHOLD PRODUCTS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2024 Auditya Liana Hernadi; Permata, Irma Sari
Jurnal Riset Bisnis Vol. 9 No. 2 (2026): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/x01e1193

Abstract

Fluktuasi profitabilitas pada perusahaan subsektor non-durable household products menunjukkan pentingnya pengelolaan faktor internal perusahaan. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, leverage, dan sales growth terhadap profitabilitas pada perusahaan subsektor non-durable household products yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel penelitian terdiri atas 6 perusahaan yang dipilih menggunakan metode purposive sampling, sehingga diperoleh 30 data observasi. Metode analisis yang digunakan adalah analisis data panel dengan pendekatan Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh terhadap profitabilitas, leverage berpengaruh negatif terhadap profitabilitas dan sales growth berpengaruh positif terhadap profitabilitas. Secara simultan, ukuran perusahaan, leverage, dan sales growth berpengaruh terhadap profitabilitas dengan kontribusi sebesar 81,8655% sedangkan sisanya 18,1345% dipengaruhi oleh faktor lain di luar penelitian. Penelitian ini diharapkan dapat menjadi bahan pertimbangan bagi manajemen dan investor dalam menilai kinerja keuangan perusahaan. Kata Kunci: Ukuran Perusahaan, Leverage, Sales Growth, Profitabilitas, Data Panel
The Mediating Role of Sustainability Reporting on CSR, Dividend Policy, Profitability, Firm Size and Firm Value: Peran Mediasi Pelaporan Keberlanjutan terhadap CSR, Kebijakan Dividen, Profitabilitas, Ukuran Perusahaan, dan Nilai Perusahaan Permata, Irma Sari; Mulyadi; Subhan, M. Nuruddin
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol. 12 No. 1 (2026): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v12i1.2297

Abstract

This study examines the effects of Corporate Social Responsibility (CSR), Dividend Policy (DPR), Profitability (ROA), and Firm Size (SIZE) on Firm Value (Tobin’s Q), with Sustainability Reporting (SR) as a mediating variable in manufacturing companies in Indonesia. This study employs a quantitative approach using secondary data obtained from the annual reports of manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. Multiple regression and path analyses were conducted to test both the direct and indirect relationships among the variables. The findings reveal that CSR, Dividend Policy, and Profitability significantly influence Firm Value, both directly and indirectly through sustainability reporting. Additionally, sustainability reporting is proven to partially mediate the association between these determinants and Firm Value, demonstrating that transparency in sustainability disclosure enhances corporate reputation and investor confidence. This study contributes to the body of literature on corporate sustainability by emphasizing the strategic role of sustainability reporting in optimizing firm value within emerging market settings.
Co-Authors Adrian Adrian Ahyani, Syafira Anwar, Laksamana Agung Aprilia, Natasya Aprillia, Gina Dwi Auditya Liana Hernadi Baharuddin, Gunawan Chaerani Nisa, Chaerani Heriansyah, Kurnia Kurniawan, Airlangga Hafizh MULYADI Mulyadi Mulyadi Permana , Erwin Subhan, M. Nuruddin Thalib, Supriyadi Widayadi, Wasi Wulandjani, Harimurti