Article Per Year (5 Year)
p-Index From 2021 - 2026
1.325
P-Index
This Author published in this journals
All Journal Excellent Jurnal STIE Semarang (Edisi Elektronik) Wasana Nyata Abdi Makarti WASANA NYATA E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS)
Suroto .
Universitas Dharma AUB Surakarta
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Veterinary Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : excellent

 1 
Rasio Keuangan Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2024 Tri Nurdyastuti; Suroto Suroto; Juan Anthony
Excellent Vol 12, No 2 (2025)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v12i2.2055

Abstract

This study aims to analyze the effect of financial ratios consisting of profitability, liquidity, and solvency on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. The study employs a quantitative approach using multiple linear regression analysis. Hypothesis testing is conducted using the t-test to measure the partial effect of each variable, the F-test to examine the simultaneous effect, and the coefficient of determination (R²) to determine the extent to which the independent variables contribute to the dependent variable. The results show that the profitability variable (X1) has a positive and significant effect on financial performance. Conversely, the liquidity variable (X2) has a negative and insignificant effect on financial performance. The solvency variable (X3) also has a negative and insignificant effect on financial performance. The coefficient of determination (R²) of 0.749 indicates that profitability, liquidity, and solvency collectively explain 74.9% of the variation in financial performance, while the remaining 25.1% is influenced by other variables outside the scope of this model. These findings imply that profitability is the primary indicator influencing the financial performance of banks; therefore, management should prioritize strategies that enhance efficiency and competitiveness.
Apakah Pengungkapan Environmental, Social, Dan Governance Meningkatkan Profitabilitas? Bukti Empiris Dari Industri Manufaktur Suroto Suroto; Tri Nurdyastuti; Elfarrastya Yun Mustikojavatri
Excellent Vol 13, No 1 (2026)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/exc.v13i1.2169

Abstract

This study aims to analyze and provide empirical evidence of the influence of Environmental, Social, and Governance disclosure on the profitability of manufacturing companies. This study uses a quantitative approach with data drawn from annual reports and sustainability reports of companies listed on the stock exchange during the 2019 2023 period. The analytical methods used include the classical assumption test, t-test, and linear regression to measure the relationship between Environmental, Social, and Governance disclosure variables and manufacturing company profitability, as measured by indicators such as Return on Assets (ROA). The results show that Environmental disclosure has a positive but insignificant effect on profitability, Social disclosure has a positive but insignificant effect on profitability, while Governance disclosure has a positive but insignificant effect on profitability. The R2 value is 0.232, or 23.2%, indicating that Environmental, Social, and Governance disclosures have a 23.2% effect on profitability in manufacturing companies, with the remaining 76.8% being influenced by other variables not included in this study.
Co-Authors Dibyo Iskandar Elfarrastya Yun Mustikojavatri Juan Anthony Manuel Yusak Bagus Wibowo Mulyadi Mulyadi Pahlawi, Lukman Ahmad Imron Ria Yuni Rahmawati, Mayta Novaliza Isda, Siti Fatonah, Rina Ani Sapariyah Tri Nurdyastuti