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Martha, Lidya
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Corporate Social Responsibility(CSR) dan Kinerja Lingkungan Terhadap Kinerja Keuangan pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Martha, Lidya; Putri, Laura Sandila
Indonesian Research Journal on Education Vol. 4 No. 2 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i2.702

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Corporate Social Responsibility (CSR) dan kinerja lingkungan terhadap kinerja keuangan pada perusahaan pertambangan yang terdaftar di BEI 2019-2022. Jenis penelitian ini kuantitatif. Populasi pada penelitian ini sebanyak 58 perusahaan pertambangan. Adapun sampel pada penelitian ini sebanyak 11 perusahaan yang diambil dengan melalui metode purposive sampling. Sumber data dalam penelitian ini adalah data sekunder. Teknik pengumpulan data dengan menggunakan teknik dokumentasi dan Metode yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan Eviews versi 12. Hipotesis diuji dengan menggunakan uji t pada α = 0.05. Hasil penelitian ini menunjukan bahwa Corporate Social Responsibility (CSR) berpengaruh positif terhadap kinerja keuangan dan kinerja lingkungan berpengaruh negatif terhadap kinerja keuangan pada perusahaan pertambangan yang terdaftar di BEI periode 2019-2022.
Bagaimana Kinerja Keuangan Perusahaan Dipengaruhi Oleh Struktur Modal Dan Total Asset Turnover Pada Perusahaan Manufaktur Yang Terdaftar di BEI? Utari, Bilgi; Martha, Lidya; Afriyeni, Afriyeni; Dewi, Aminar Sutra; Mayliza, Riri
JCA (Jurnal Cendekia Akuntansi) Vol 6 No 2 (2025): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v6i2.7129

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal (DER) dan total asset turnover pada kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia Tahun 2017-2023. Sampel diambil dengan menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia akhir Tahun 2023. Dari populasi sebanyak 218 perusahaan yang terdaftar di Bursa Efek Indonesia diperoleh 36 perusahaan sebagai sampel dengan periode pengamatan selama tujuh tahun (2017-2023). Data dianalisis dengan menggunakan regresi data panel dengan bantuan program Eviews12. Berdasarkan hasil analisis data disimpulkan bahwa struktur modal (DER) tidak berpengaruh signifikan pada kinerja keuangan perusahaan dan Total asset turnover berpengaruh positif dan signifikan pada kinerja keuangan perusahaan.
Inovasi Pembukuan Digital UMKM: Implementasi Aplikasi Accurate dalam Meningkatkan Kualitas Laporan Keuangan Usaha Pandai Sikek Dewi, Aminar Sutra; Mayliza, Riri; Martha, Lidya; Fitriadi, Yohan; Suryadi, Nanda
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 7 No. 1 (2026): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v7i1.1973

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di Nagari Pandai Sikek masih menghadapi keterbatasan dalam pengelolaan pembukuan keuangan, khususnya dalam penyusunan laporan keuangan yang transparan dan akuntabel. Permasalahan utama yang dihadapi adalah rendahnya literasi akuntansi serta penggunaan sistem pembukuan manual yang belum terstandarisasi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan pelaku UMKM melalui penerapan digitalisasi pembukuan menggunakan aplikasi Accurate sebagai solusi pencatatan keuangan berbasis teknologi. Metode pelaksanaan kegiatan meliputi tahap identifikasi kebutuhan UMKM, pelatihan penggunaan aplikasi Accurate, pendampingan penyusunan laporan keuangan, serta evaluasi hasil implementasi. Kegiatan ini melibatkan pelaku UMKM secara partisipatif agar mampu mengoperasikan aplikasi secara mandiri dalam aktivitas usaha sehari-hari. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM terhadap pencatatan transaksi keuangan, kemudahan dalam penyusunan laporan laba rugi dan neraca, serta meningkatnya transparansi laporan keuangan usaha. Selain itu, digitalisasi pembukuan membantu pelaku UMKM dalam pengambilan keputusan usaha yang lebih berbasis data. Kegiatan ini diharapkan dapat mendorong keberlanjutan pengelolaan keuangan UMKM serta meningkatkan daya saing usaha secara berkelanjutan.
Keputusan Investasi Dan Leverage Pada Nilai Perusahan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Mutiara Juliandari; Lidya Martha
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4706

Abstract

This study aims to examine the effect of investment decisions and leverage on the value of companies listed on the Indonesia Stock Exchange. The research population is all companies listed on the IDX for the 2017-2021 period. The sample was selected using the purposive sampling method with the sample criteria being companies listed on the IDX in the 2017-2021 period, which compared company values in the 2017-2021 period, and a sample of 57 companies was obtained. The data source is the company's annual financial report taken through the official website of the Indonesia Stock Exchange (www.idx.co.id). The testers used panel data regression analysis with the Eviews tool. Investment decisions are measured using the price earning ratio, while leverage is measured using the Debt to asset ratio and debt to equity ratio and company value is measured by price to book value. The results showed that the investment decision variable had a positive and significant effect on firm value, while leverage had a positive and significant effect on firm value.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Sub Sektor Perkebunan yang Terdaftar di Bursa Efek Indonesia Ebin Franico; Lidya Martha
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 4 No. 2 (2026): April : Jurnal Riset Manajemen dan Ekonomi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v4i2.3765

Abstract

This study aims to analyze the effect of financial performance, proxied by liquidity, leverage, and profitability, on firm value in plantation sub-sector companies listed on the Indonesia Stock Exchange. Firm value is measured using Price to Book Value (PBV). This research employs a quantitative approach with a causal associative method. The data used are secondary data obtained from financial statements, with data analysis techniques using multiple linear regression. The results indicate that liquidity does not have an effect on firm value. However, leverage and profitability both have a positive effect on firm value, both partially and simultaneously. These findings imply that financial performance plays an important role in influencing investor perceptions of firm value. Investors tend to value companies with better leverage and profitability ratios as they signal better financial health and future growth potential. The study highlights the significance of understanding the components of financial performance and their impact on firm value, offering valuable insights for stakeholders in making informed investment decisions. Furthermore, the study suggests that improving financial performance, particularly in leverage and profitability, could enhance firm value and attract more investment.
Dampak Tekanan Litigasi dan Struktur Jatuh Tempo Utang terhadap Kualitas Keputusan Investasi Perusahaan Shyntia Melisa Putri; Lidya Martha; Maria Magdalena; Dewi Zulvia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8550

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko litigasi, struktur jatuh tempo utang (debt maturity), dan ukuran perusahaan terhadap efisiensi investasi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Efisiensi investasi mencerminkan kemampuan perusahaan dalam mengalokasikan sumber daya secara optimal sehingga dapat menghindari kondisi overinvestment dan underinvestment. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Sampel penelitian ditentukan dengan teknik purposive sampling dan menghasilkan 113 perusahaan dengan total 565 observasi. Analisis data dilakukan menggunakan regresi data panel dengan model terbaik yaitu Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa risiko litigasi yang diukur dengan Debt to Equity Ratio (DER) berpengaruh positif dan signifikan terhadap efisiensi investasi. Hal ini mengindikasikan bahwa semakin tinggi tekanan litigasi, perusahaan cenderung lebih berhati-hati dalam pengambilan keputusan investasi sehingga meningkatkan efisiensi. Sementara itu, debt maturity yang diproksikan dengan proporsi utang jangka pendek tidak berpengaruh signifikan terhadap efisiensi investasi, yang menunjukkan bahwa struktur jatuh tempo utang bukan faktor utama dalam menentukan kualitas keputusan investasi. Di sisi lain, ukuran perusahaan berpengaruh positif dan signifikan terhadap efisiensi investasi, yang berarti perusahaan besar memiliki kemampuan lebih baik dalam mengelola sumber daya, akses pendanaan, serta pengawasan manajerial. Penelitian ini menegaskan bahwa faktor risiko litigasi dan ukuran perusahaan berperan penting dalam meningkatkan efisiensi investasi, sedangkan debt maturity tidak memberikan pengaruh yang signifikan. Temuan ini diharapkan dapat menjadi pertimbangan bagi manajemen perusahaan dan investor dalam memahami faktor-faktor yang memengaruhi kualitas keputusan investasi
Pengaruh Pelayanan Frontliner, Word Of Mouth Dan Kepercayaan Terhadap Loyalitas Nasabah Pada Pt. Bank Perekonomian Rakyat Lengayang Cabang Surantih Pesisir Selatan Lidya Martha; Suci Aprilia Putri
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 4 (2026): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of frontliner service, word of mouth, and trust on customer loyalty at Rural Bank (BPR) Lengayang Surantih Branch. This research adopts a quantitative approach. The population consists of 3,326 savings customers based on secondary data from the past year. The sample comprises 97 respondents selected through questionnaire distribution. Data were analyzed using multiple linear regression analysis with a t-test. The results indicate that frontliner service and trust have a significant effect on customer loyalty, whereas word of mouth does not have a significant effect on customer loyalty. These findings suggest that improved service quality and higher levels of customer trust contribute to increased customer loyalty.
Pengaruh Kepemilikan Manajerial dan Pengungkapan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia 2019–2023 Lidya Martha; Nurul Izati; Aminar Sutra Dewi; Riri Mayliza; Ratnawati Raflis
ARZUSIN Vol 6 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i1.9132

Abstract

Firm value has become a central concern in the finance literature because it reflects the market’s perception of a company’s long-term prospects and performance; however, studies that specifically examine the effects of managerial ownership and Corporate Social Responsibility (CSR) disclosure in the property and real estate sector in Indonesia remain relatively limited. This study aims to analyze the effect of managerial ownership and CSR disclosure on firm value in Indonesian property and real estate sector companies. A quantitative approach with a causal research design was employed, involving 23 companies selected using purposive sampling for the 2019–2023 period. Data were obtained from annual reports and analyzed using panel data regression with the aid of EViews 12 software. The results show that managerial ownership does not have a significant effect on firm value, whereas CSR disclosure has a positive and significant effect on firm value. These findings support legitimacy theory and enrich the corporate governance literature in the context of the property and real estate sector in Indonesia. The study concludes that CSR disclosure is an important strategy for enhancing firm value, with theoretical implications for the development of finance and governance literature and practical implications for management in formulating sustainability policies oriented toward increasing firm value.
Pengaruh Green Marketing, Green Brand Trust dan Green Brand Image terhadap Purchase Intention Generasi Z pada Produk Miniso di Kota Padang Putry Amanda; Lidya Martha
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.9959

Abstract

Although environmental sustainability issues have received increasing attention in consumer behavior studies, studies that specifically discuss the effectiveness of green marketing strategies in influencing Generation Z’s purchase intention in nonmetropolitan areas remain limited. This study aimed to analyze the influence of green marketing, green brand trust, and green brand image on Generation Z’s purchase intention for Miniso products in Padang City. This study used a quantitative approach with a survey design, involving 190 respondents selected using purposive sampling. Data were collected using a questionnaire and analyzed through multiple linear regression using SPSS. The results showed that green marketing had no significant effect on purchase intention, whereas green brand trust and green brand image had positive and significant effects. This finding contributes to the development of the Theory of Planned Behavior and expands understanding of consumer behavior in the context of sustainable marketing. Thus, this study affirms that trust and environmentally friendly brand image play an important role in shaping Generation Z’s purchase intention, so companies need to strengthen their environmental credibility and positioning to improve the effectiveness of sustainable marketing strategies.
The Influence of Corporate Social Responsibility, Debt to Equity Ratio, and Total Assets Turnover on Financial Performance of Manufacturing Companies in Indonesia Lidya Martha; Masyhuri Hamidi; Yurniwati Yurniwati; M Fany Alfarisi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3540

Abstract

This study aims to analyse the influence of Corporate Social Responsibility (CSR), Debt to Equity Ratio (DER), and Total Assets Turnover (TATO) on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2023 period. Financial performance is proxied by Return On Assets (ROA). The population of this study was all manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive, with criteria including manufacturing companies that published annual and sustainability reports consistently during 2017-2023 and had complete data for the variables studied. Based on these criteria, 36 manufacturing companies were obtained as the initial sample. After winsorizing extreme DER values and applying a logarithmic transformation, the final sample consisted of 33 companies with 94 unbalanced panel observations. The research method is quantitative, with panel data regression analysis conducted in eviews 12. The best model was selected using the Chow Test, Hausman Test, and Lagrange Multiplier Test, which indicated that the Random Effect Model (REM) was the most appropriate. The key findings indicate that CSR has a positive and significant effect on ROA (p = 0.0273 < 0.05), supporting stakeholder theory. Conversely, DER has a negative and significant effect on ROA (p = 0.0306 < 0.05), suggesting that sample companies have not used debt financing productively. Meanwhile, TATO has no significant effect on ROA (p = 0.0501 > 0.05). This study concludes that CSR and DER are significant determinants of financial performance in opposite directions. at the same time, TATO does not show a direct influence on profitability in the context of Indonesian manufacturing companies during the observation period.
Co-Authors Afifah, Nabila Afriyeni, Afriyeni Aggraini, Meri Alhadi, M. Andre Nofrian Syaputra Anissa Retna Sari Asari, Widia Asma Lidya Badri, Juarsa Bambang Simbara Darma Riswan Dela Puspita Dewi, Aminar Sutra Dewi, Mike Kusuma Dewirahmadanirwati Dewirahmadanirwati Diana Karmila Dinet Maini Dodi Pernandes Dwi Putra Anugrah Ebin Franico Elsa Yuli Ratna Sari Fachrezi Mulya Irfan Fauziah Nur Afdella Fifi Armelia Gina Gina Gregori Prahasta Gulo, Willyams Putra Helia, Suhelmi Helmi Prilia Aldino Hidayat, Teguh Hidayati, Habibatul Ifdil Putra Ingat Budi Berkat Intan Permata Bunda Intan Irdha Yusra Irki Efrata Kevin Kevin Kevin kevin Kristian Zilliwu Lilis Marlina Liza Laroza M Fany Alfarisi Magdalena, Maria Masyhuri Hamidi, Masyhuri Mayliza, Riri Meisya, Fanny Melly Azahra Agustin Mesi Muraliza Mihardi Sanjaya Sukma Sari Mutia Prisilia Mutiara Juliandari Mutiara Sinta Natania, Olga Nurul Izati Oki Nalia Fartika Olga Natania Pasaribu, Dina Rahmatika Br Patria Nagara Patria Nagara Prahasta, Gregori Putri, Jeny Juliana Putri, Laura Sandila Putry Amanda Rahmizal, Maizul Ratnawati Raflis Reyhar Jumeidy Rezki Pertiwi Rahmadhani Ria Murdani Ridha Hasnul Ulya Rina, Kastu Rincel Dwi Rahayu Risky Jordan Rivandi, Muhammad Riza Miawan Putra Roni Ade Putra Salfitri Nadia Saputra, Peri Muslim Sari, Laynita Septiano, Renil Shyntia Melisa Putri Siska Mahalia Sogiroh, Nur Ukhti Sri Mardhatillah Sri Rahayu Sri Ratna Suci Aprilia Putri Sumiati Sumiati Sumiati Sumiati Suryadi, Nanda Susanti, Febsri Syam, Firlin Tartila Tiyasya Putri Teguh Hidayat Utari, Bilgi Widia Asari Yohan Fitriadi YULIA SYAFITRI Yurniwati Yurniwati Zulvia, Dewi Zusmawati Zusmawati Zusmawati