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All Journal Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Masyarakat AbdiMas SENTRALISASI Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Jurnal Pendidikan dan Konseling Journal of Economics and Business UBS Jurnal Ilmiah Wahana Pendidikan JURNAL ILMIAH GLOBAL EDUCATION PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat AKADEMIK: Jurnal Mahasiswa Humanis Journal of Governance, Taxation, and Auditing e-Jurnal Apresiasi Ekonomi Mutiara: Multidiciplinary Scientifict Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Mahroji, Mahroji
Universitas Esa Unggul
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Veterinary Other

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The Effect of Board Size, Audit Committee, Ownership Structure, Independent Commissioners, Leverage, and Firm Size on Financial Distress PRAYITNO, Adinda Nurul Oktavia; MAHROJI, Mahroji
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1723

Abstract

The post-pandemic period represents an economic recovery phase during which many companies face financial pressure due to declining revenues and high debt burdens. This condition is particularly critical in the infrastructure sector, which requires financial stability to sustain long-term operations. This study aims to analyze the effect of corporate governance and ownership structure on financial distress in the infrastructure sector. The data were obtained from companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period using a quantitative approach with purposive sampling. Data analysis was conducted using multiple linear regression. The results indicate that board size and managerial ownership have a significant negative effect on financial distress. These findings support agency theory, which posits that effective internal supervision and managerial ownership can reduce agency conflicts and enhance financial efficiency. Meanwhile, audit committee meeting frequency, independent commissioners, institutional ownership, leverage (DER), and firm size show no significant effect. The study highlights the importance of strengthening corporate governance structures and managerial ownership roles in maintaining financial stability. Future research is recommended to expand the scope and incorporate external factors for a more comprehensive understanding.
Pengaruh Corporate Social Responsibility (CSR), Ukuran Perusahaan, Profitabilitas, Keputusan Investasi, Dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Tanosady, Yessi Yolanda; Mahroji, Mahroji
Journal of Economics and Business UBS Vol. 15 No. 1 (2026): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/81427318

Abstract

Nilai perusahaan sangat bergantung pada kemampuan manajemennya untuk meningkatkan kekayaan pemegang saham dan menarik investor. Hal ini mencerminkan tingkat keuntungan dan potensi pertumbuhan perusahaan. Dalam perspektif teori signaling, informasi keuangan dan keputusan strategis perusahaan dipandang sebagai sinyal penting bagi investor dalam menilai kualitas dan prospek perusahaan. Berlandaskan teori signaling, penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), ukuran perusahaan, profitabilitas, keputusan investasi, serta pertumbuhan penjualan terhadap nilai perusahaan pada sektor konsumen siklikal yang terdaftar di Bursa Efek Indonesia (BEI) dalam periode 2021–2023. Metodologi yang digunakan bersifat kuantitatif, mengandalkan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan. Penelitian ini dilakukan menggunakan analisis regresi linier data panel setelah pengujian model, pengujian asumsi klasik, dan pengujian hipotesis yang dilakukan secara parsial maupun simultan. Temuan penelitian menunjukkan bahwa profitabilitas dan keputusan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan CSR, ukuran perusahaan, dan pertumbuhan penjualan berpengaruh positif namun tidak signifikan. Hasil ini menegaskan bahwa indikator keuangan, khususnya profitabilitas dan keputusan investasi, merupakan pertimbangan bagi investor dalam mengevaluasi kinerja dan prospek masa depan perusahaan.
Pengaruh Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Laporan Keberlanjutan pada Perusahaan Energi Agustina, Dwi; Mahroji, Mahroji
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10234

Abstract

Sustainability report disclosure is an essential aspect of modern business practices, as it reflects a company’s social and environmental responsibility to stakeholders. As demands for sustainability transparency continue to increase, companies are expected not only to pursue financial gains but also to address social and environmental concerns. This study aims to examine the influence of profitability, liquidity, leverage, and firm size on the disclosure of sustainability reports. The sample consists of 24 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, selected using purposive sampling. The data were analyzed using multiple linear regression based on secondary data from annual and sustainability reports. The findings indicate that leverage has a positive and significant effect on sustainability report disclosure, while firm size has a negative effect. Meanwhile, profitability and liquidity show no significant effect. The implication of this study is that investors tend to consider companies with high leverage, as they are more likely to disclose sustainability information as a form of legitimacy. On the other hand, the government should implement regulations in the form of incentives and sanctions to encourage large companies to consistently report their social and environmental responsibilities
Co-Authors Afly Yessie Alamsyah, Wan Angelita, Julya Arif Rahmansyah Chatarina Umbul Wahyuni Dwi Agustina Elizabeth, Jesica Fitri Indriawati Hanny Endah Lestari Kusuma, Vidia Nanda Laudiantika, Resti Muliani, Upekha Tri Nanda Vito Ningrum, Tika Deby Aprilia Pipit Eka Stefani PRAYITNO, Adinda Nurul Oktavia Puspha Whardani Rachmaini , Nurul Rahman, Maulana Shinta Melzatia Shinta Shinta Simanjuntak, Megawaty Stefani, Pipit Eka Tanosady, Yessi Yolanda Wahyudi, Ickhsanto