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All Journal Jurnal Agribisnis Indonesia (Journal of Indonesian Agribusiness) Daya Saing : Jurnal Ilmu Manajemen Sistemasi: Jurnal Sistem Informasi Jurnal EMT KITA Menara Ilmu Jurnal Doktor Manajemen (JDM) Dinasti International Journal of Management Science Jurnal Ekonomi Manajemen Sistem Informasi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Abdimisi Jurnal Ilmiah Wahana Pendidikan Journal of Community Development UPI YPTK Journal of Business and Economics Instal : Jurnal Komputer Jurnal PKM Manajemen Bisnis Social Science Studies AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat YASIN: Jurnal Pendidikan dan Sosial Budaya ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Indonesian Research Journal on Education International Journal of Indonesian Business Review Journal of Sharia Economics, Banking and Accounting Journal of Business Economics and Management
Sari, Silvia
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal EMT KITA

 1 
Pengaruh Struktur Modal, Leverage dan Environmental Social Governance (ESG) terhadap Kinerja Perusahaan Sari, Silvia; Sunandi, Elly Rahmalia
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5399

Abstract

One of the main objectives of a company is to improve performance in a sustainable manner. To achieve this, companies must be able to manage their financial structure and implement responsible business practices. This study aims to empirically examine the effect of capital structure, leverage, and Environmental Social Governance (ESG) on firm performance, both partially and simultaneously. This research was conducted by analyzing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2019 to 2023 period. The sample consisted of 8 companies selected using a purposive sampling technique. The data used in this study are secondary data in the form of financial reports and ESG reports. This study employed a panel data regression method with analysis conducted using Eviews 12 software. The results of the study show that the best-fit model is the Common Effect Model (CEM). The findings reveal that capital structure, leverage, and ESG simultaneously influence firm performance. Partially, ESG does not have a significant effect on firm performance, leverage has no significant effect, and capital structure also does not have a significant effect on firm performance.
Pengaruh Pertumbuhan Laba, Ukuran Perusahaan dan Konservatisme Akuntansi Terhadap Kualitas Laba Sari, Silvia; Ayu, Fitria Sari
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i1.5435

Abstract

This study aims to analyze the effect of profit growth, company size and accounting conservatism on earnings quality. This study was conducted by analyzing the financial statements of companies in the industrial sector of the goods industry subsector listed on the indonesia stock exchange during the period 2020 to 2024. The sample used in this study were 7 companies in the industrial sector of the goods industry subsector listed on the Indonesia Stock Exchange during the period 2020 to 2024 using a purposive sampling technique. The data used in this study are secondary data in the form of financial statements from each company that has been used as a research sample. Analysis of the research results using the help of eviews student version lite software. The results of the study showed that the best model was the fixed effect model. The results of this study indicate that profit growth, company size and accounting conservatism have a simultaneous effect on earnings quality, and partially profit growth has no effect on earnings quality, company size and accounting conservatism have an effect on earnings quality.
Pengaruh Akuntabilitas Pengelolaan Keuangan, Penerapan Standar Akuntansi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan (Studi Empiris pada Perusahaan LQ45 di Bursa Efek Indonesia Tahun 2020-2024) Salmah, Saskia; Sari, Silvia
Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i2.5852

Abstract

This study aims to analyze the influence of financial management accountability, the application of accounting standards, and the internal control system on the quality of financial reports. The research was conducted by analyzing the financial statements of LQ45 companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample consists of 13 LQ45 companies observed over five years, resulting in 65 total observations, selected using a purposive sampling technique. The data used in this study are secondary data in the form of financial reports from each sampled company. The analysis was performed using Eviews Student Version Lite software. The results show that financial management accountability, the application of accounting standards, and the internal control system simultaneously affect the quality of financial reports. Partially, the internal control system does not significantly influence the quality of financial reports, while financial management accountability and the application of accounting standards do have a significant effect. The Adjusted R² value of 0.362 indicates that 36.2% of the variation in financial report quality is explained by the three variables. The findings highlight the importance of strengthening financial management accountability and the application of accounting standards to improve the quality of financial reports. Theoretically, the results support agency theory, which states that high-quality financial reporting can minimize information asymmetry. However, the insignificant effect of the internal control system provides theoretical insight that the effectiveness of internal control in LQ45 companies may vary and is not always directly reflected in the quality of financial reporting.  
Co-Authors Agus Supriyanto ahmad yani Andira, Agung Putra Andriani, Rahma Syifa Aprilia, Nikmatul Riskiyah Arifin, Deswita Aurellia Asniati Bindas Ayu, Fitria Sari Batubara, Syaiful Okky Bachri De Sena, Juliana Angelica Dyatmiko, Ruruh Elfiswandi, Elfiswandi Eliza, Rispa Emil Salim Fitria, Lailani Hanna Pratiwi, Hanna Ilka Zufria Indah Fahmiyah Iqrimah, Rafika Iskandar, Tiansy Aurora Khiftiyah, Ana khusnul khotimah Kurniawan , Very Lusiana Lusiana M. Fakhriza M. Havidz Aima Margie, Lyandra Aisyah Moch. Affandi Mohamad Djasuli, Mohamad Monata, Deri Ni'matuzahroh Nofriadi Nofriadi Nur Hayati Oktafia, Pilsa Oktarina, Yolanda Pawirosumorto, Suharno Purwatiningsih Purwatiningsih Purwatiningsih Rafky, Rafnelly Revansa, Muhammad Nickhole Salmah, Saskia Salsabila, Salsabila Saputra, Rahmad Aldo Sari, Desi Pertama Sari, Marta Widian Septiowati, Rini Suharno Pawirosumarto Sunandi, Elly Rahmalia Syamsir Syamsir TATI NURHAYATI Uci, Uci Viani, Syafina Annisa Wahyuni, Anisa Tri Wijaya, Ronni Andri Zulkifli Z