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All Journal Jurnal Yustitia Bureaucracy Journal : Indonesia Journal of Law and Social-Political Governance Al Ghafur : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial dan Humaniora Journal Science and Theory of law
Suparman, Yusup
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Implications Of The Legal Form Of Roe For Company Management Suparman, Yusup; Mbunai, La Ode
Jurnal Ilmu Sosial dan Humaniora Vol. 4 No. 1 (2026): Januari
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/isihumor.v4i2.1594

Abstract

This study discusses the relationship between corporate legal form and the application of Return on Equity (ROE) as a financial performance indicator in corporate management. Using a normative legal approach, this study shows that the legal form of a company greatly influences the use of ROE in managerial practices and sustainable corporate governance. ROE is used to measure the effectiveness of equity capital in generating profits, which forms the basis for evaluating profitability and managerial efficiency. In the Indonesian legal context, although ROE is not explicitly regulated in legislation, its application is supported by various regulations that emphasise transparency, accountability, and integrity in financial reporting. This study also highlights the role of ROE in strategic decision-making such as investment, dividend distribution, and business expansion, as well as the legal risks arising from ROE manipulation.
Co-Authors Bahari, Syaiful BUDI PRAMONO Elawati, Tuti La Ode Mbunai Muzzammil, Faisal Pranoto, Tri Wahyu Putri, Zahra Malinda Sinaga, Muhammad Panca Prana Mustaqim Ulil Alba, S.H.S