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All Journal Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Dinasti International Journal of Management Science Dinasti International Journal of Education Management and Social Science Amalee: Indonesian Journal of Community Research & Engagement Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Syntax Transformation Jurnal Pengabdian kepada Masyarakat Nusantara Devotion: Journal of Research and Community Service Interdisciplinary Social Studies Jurnal Multidisiplin Madani (MUDIMA) Journal Research of Social Science, Economics, and Management DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Business, Management & Accounting Journal Jurnal Ragam Pengabdian
Ronny Andesto
Universitas Mercu Buana
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management 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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The Influence of Intellectual Capital, Green Accounting, And Company Size on Financial Performance In Mining Companies Listed on The Indonesian Stock Exchange Period 2020-2024 Ronny Andesto
Jurnal Ilmiah Manajemen dan Bisnis Vol. 12 No. 1 (2026): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v12i1.38120

Abstract

This study aims to see and analyze the impact produced by intellectual capital, green accounting, and company size on financial performance. The population in this study are all mining companies listed on the Indonesia Stock Exchange for the period 2020-2024. The sampling technique in this study is the perposive sampling technique by determining several sampling criteria,. The data analysis technique used in this study is to use Multiple Linear Regression with the help of SPSS Version 27. The results in this study indicate that intellectual capital, has an effect on financial performance; green accounting, and company size have no effect on financial performance. 
Analisis Pengungkapan Environmental, Social, dan Governance terhadap Kinerja Keuangan Najla Huwaida; Akhmad Saebani; Ronny Andesto
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/k5stse56

Abstract

This study empirically analyzes the impact of environmental, social, and governance (ESG) disclosures on financial performance. The sample consists of 77 manufacturing companies, including 46 from Indonesia, 15 from Malaysia, and 16 from Thailand, listed on the Indonesia Stock Exchange (IDX), Bursa Malaysia, and the Stock Exchange of Thailand (SET), with 231 observations over the 2022–2024 period. Samples were selected using purposive sampling. Panel data regression was employed using STATA 17 at a 5% significance level, with model selection determined through Chow, Lagrange Multiplier, and Hausman tests. The results indicate that environmental disclosure has a positive and significant effect on financial performance, as companies with greater environmental transparency tend to gain investor trust and improve operational efficiency. However, social and governance disclosures do not significantly influence financial performance, suggesting that social initiatives require substantial upfront costs with long-term benefits, while governance practices often remain formal compliance without substantive implementation. These findings support the stakeholder theory perspective that environmental transparency enhances corporate legitimacy and financial outcomes. 
The Influence of Profitability, Company Size, And Liquidity On Tax Avoidance Saeful Anwar; Ronny Andesto
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.131

Abstract

This study aims to analyze the effect of profitability, firm size, and liquidity on tax avoidance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The research method used is a quantitative approach with a causal research design. The research sample was selected using purposive sampling technique, resulting in 27 companies with a total of 108 observations. The dependent variable in this study is tax avoidance, measured using the Effective Tax Rate (ETR). The independent variables consist of profitability, measured by Return on Assets (ROA); firm size, measured by the natural logarithm of total assets; and liquidity, measured by the current ratio. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25 software, through a series of descriptive statistical tests, classical assumption tests, and hypothesis testing (t-test, F-test, and coefficient of determination).
Co-Authors Abbas Abdul Rachman Assegaf Adhy Purnama, Adhy Agustin Fadjarenie Aji, Ismaya Andrean Titus Ansyori, M. Kholiq Apollo Apollo Apollo Daito Aryani, Lilia Caecilia Cahyaningsih Kristilestari Cahyaningsih Kristilestari, Caecilia Dwi Jaya Kirana Ismaya Aji Krisdayanti, Monica Indah Lin Oktris Lucky Nugroho M, Roni Okto Junaedi Mappayunki, Ratna Monica Indah Krisdayanti Muhammad, Zikri Najla Huwaida Panji Putranto Praptiningsih Praptiningsih Praptiningsih, Praptiningsih Saebani, Akhmad Saeful Anwar Soeharjoto, Soeharjoto Sriyono Sriyono Sulastri Sulastri Syahida Ayu Laksani Wibisono, Muhamad Gunawan Wiwik Utami Yananto Mihadi Putra Yoyoh Guritno Yusoff, Yusliza Mohd Zuha Rosufila Zuhal Maftuh Ahnan