Article Per Year (5 Year)
p-Index From 2021 - 2026
3.161
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Riset Akuntansi Aksioma Journal of Islamic Accounting and Tax (JIATAX) DedikasiMU: Journal of Community Service Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Kendali Akuntansi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Indonesian Vocational Research Journal Economica: Journal of Economic and Economic Education Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Akuntansi dan Ekonomi Pajak: Perspektif Global Proceeding of International Conference on Social Science and Humanity
Anwar Hariyono
Universitas Muhammadiyah Gresik
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
ANALISIS PENGARUH LEVERAGE (SUSTAINABLE REPORTING, SALES GROWTH DAN DEBT TO EQUITY RATIO) TERHADAP KINERJA RETURN ON ASSETS (ROA) DAN RETURN ON EQUITY (ROE) Salma, Nabilatus; Hariyono, Anwar
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 13, No 2 (2025): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2025.v13.i2.9860

Abstract

This study aims to analyze the influence of Sustainability Reporting (SR), Sales Growth (SG), and Debt to Equity Ratio (DER) on Return on Assets (ROA) and Return on Equity (ROE). A quantitative approach was employed, with a sample of 30 companies listed on the Indonesia Stock Exchange (IDX) from 2019–2023, selected using purposive sampling. The results indicate: (1) SR has a positive effect on ROA by enhancing operational efficiency and corporate reputation; (2) SG does not consistently influence ROA due to potential mismatches between revenue growth and cost management; (3) DER dynamically impacts ROA, where optimal leverage improves profitability, while excessive debt may reduce ROA. Furthermore, (4) SR positively affects ROE as ESG practices strengthen investor confidence; (5) SG has no significant impact on ROE since net profit depends on capital efficiency rather than sales growth alone; (6) DER enhances ROE through financial leverage, provided debt is managed prudently. The findings highlight the importance of SR and balanced debt management for financial performance, whereas SG requires complementary efficiency strategies. Companies are advised to integrate sustainability practices and optimize leverage for long-term profitability.
THE EFFECT OF ENVIRONMENTAL, SOCIAL, GOVERNANCE ON FINANCIAL DISTRESS IN COMPANIES LISTED ON THE IDX Mutasyah, Ainur; Hariyono, Anwar
Proceeding of International Conference on Social Science and Humanity Vol. 1 No. 1 (2024): Proceeding of International Conference on Social Science and Humanity
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/icossh.v1i1.8

Abstract

General Background: Financial distress is a critical condition that companies experience before bankruptcy or dissolution, making its identification essential to prevent such outcomes. Specific Background: In recent years, aspects of Environmental, Social, and Governance (ESG) have gained attention as potential indicators of financial health, particularly in manufacturing companies. Knowledge Gap: However, limited research examines how ESG factors influence financial distress, especially in the context of emerging markets like Indonesia. Aims: This study investigates the impact of ESG disclosures on financial distress among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019–2022. Results: The results indicate that corporate governance disclosure has a significant negative effect on financial distress (p = 0.008), whereas environmental and social disclosures do not show a significant impact (p = 0.342 and p = 0.455, respectively). Novelty: This study highlights the distinct role of governance in mitigating financial distress, differentiating it from environmental and social disclosures, which have shown no significant effect. Implications: The findings suggest that corporate governance improvements may help companies avoid financial distress, while environmental and social factors may require further investigation for more comprehensive insights.
Pengaruh Sustainability Report, Free Cash Flow, dan Pertumbuhan Penjualan terhadap Kinerja Keuangan Badriyah Dwi Lestari; Anwar Hariyono
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 4 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i4.1758

Abstract

This study focuses on analyzing the influence of sustainability reports, free cash flow, and sales growth on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Financial performance is measured using Return on Assets (ROA) as the main indicator to assess a company's ability to generate profits from its total assets. This study uses a quantitative approach with multiple linear regression analysis to examine the relationship between variables. The data used are documentary data with secondary data sources obtained from financial reports and company sustainability reports. A purposive sampling technique was applied to determine the research sample based on certain criteria, resulting in 95 observational data. The results show that free cash flow and sales growth have a significant influence on financial performance, indicating that the company's ability to generate free cash and increase sales directly contribute to performance improvements. Conversely, sustainability reports were not proven to have a significant effect on financial performance, so sustainability disclosure has not been a determining factor in increasing the ROA of energy sector companies during the study period.
Co-Authors Aisiya, Cindy Ayu Amil Setiawati Badriyah Dwi Lestari Cahyani, Marselina Dwi dina, dhea salsabila Diva Athirah Salsabila Eva Nur Diana Mujaddid, Abdullah Mutasyah, Ainur Nabilah Khamaliyah Effendi Nabilah Nur Fauziah Nuha, Sukma Uli Nur Aisah Prasetya, Gresia Mahatma Widyadana Putri, Yunita Nur Ainiyyah Rasidin, Adela Mei Putri Reva Arsyilia Roziana Ainul Hidayati Sa'diyah, Chalimatus Saidah, Zidni Salma, Nabilatus Suwandi Suwandi Tumirin Utama, Girindra Astha Anggara Cahya Wanda Nur Qomaria