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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen ILMU KELAUTAN: Indonesian Journal of Marine Sciences Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Gaussian Diponegoro Journal of Management Proceeding Fakultas Ekonomi Gema Stikubank E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JDM (Jurnal Dinamika Manajemen) Media Ekonomi dan Manajemen Students´ Journal of Accounting and Banking Students´ Journal of Economic and Management Journal of Economics, Business, & Accountancy Ventura Jurnal Penelitian Ekonomi dan Bisnis AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak AFRE Accounting Financial Review AFEBI Management and Business Review Praxis : Jurnal Sains, Teknologi, Masyarakat dan Jejaring Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) International Journal of Social Science and Business Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Aptisi Transactions on Technopreneurship (ATT) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Ilmiah Manajemen Ubhara Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Proceeding of The International Conference on Economics and Business LAWSUIT JURNAL PERPAJAKAN Journal of Accounting Research, Organization and Economics (JAROE) Research Horizon IIJSE Journal of Community Empowerment
Hersugondo Hersugondo
Diponegoro University
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Journal : Research Horizon

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The Effect of ESG Pillar on Dividend Policy with ROA as Intervening Variable: Study in Malaysia Capital Market Syarifah, Putri Nur; Hersugondo, Hersugondo
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.4.2024.340

Abstract

This study aims to find the impact of ESG Principles on Dividend Policy in companies in Malaysia. Malaysia was determined to be the object of research because Malaysia is one of the countries with the highest 10-year environmental change in the Southeast Asian region with an index value of 10.30. The results obtained indicate that companies in Malaysia have implemented the ESG Principles although the detected influence is only limited to the governance pillar and environmental pillar. The results also indicate that during the crisis during COVID-19. ROA has a negative impact on DPR because companies still have to maintain their cash flow so dividends cannot be distributed as in previous years. Positive leverage also indicates that companies want to maintain investor confidence by continuing to pay dividends during times of crisis.
The Impact of CSR on Company Financial Performance Using Company Size as a Moderator Azzahra, Widad Nabila; Wafdayanti, Haasya; Hersugondo, Hersugondo
Research Horizon Vol. 4 No. 4 (2024): Research Horizon - August 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.4.2024.342

Abstract

State governance with sustainable development goals cannot be separated from the SDGs. SDGs are goals, targets and indicators that have been agreed upon by countries associated with the United Nation to determine a country's political agenda and policies. This will have an impact on every activity in the country, including the economic sector. The running of a country’s economy is closely related to the banking industry which manages the flow of funds from the public, so its role in everyday life is very important. As a form of commitment to implementing sustainable economic development, from now on every bank must implement CSR to improving the quality of life and a beneficial environment. The wider CSR activities carried out by banks will indirectly have an impact on the company's customers image so that it can encourage improvements in the banking financial performance. Improving financial performance also influences the preparation of good corporate governance or is known as a moderating factor. This research aims to analyze the influence of CSR on company performance with the moderating role of firm size. Data analysis will use multiple linear regression. This research will use data obtained from the banking industry in Indonesia in the 2018-2022 time period.
ESG Disclosure's Positive Impact on Financial Performance in Indonesia’s Growth Nurahman, Dany; Majid, Muhammad Abdul; Hersugondo, Hersugondo
Research Horizon Vol. 4 No. 6 (2024): Research Horizon - December 2024 (Thematic Issue)
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.4.6.2024.388

Abstract

This study evaluates the influence of Environmental, Social, and Governance (ESG) disclosure scores on financial performance, with a particular emphasis on Return on Equity (ROE), across 89 companies listed on the Indonesia Stock Exchange (IDX). Amid growing global attention to sustainable business practices, this research seeks to address the role of ESG in driving economic empowerment and sustainable prosperity within Indonesia’s corporate sector. Utilizing a quantitative approach, this study evaluates firm-level data to uncover the relationship between ESG practices and financial outcomes. The analysis reveals that companies with greater ESG disclosure scores consistently exhibit better ROE performance, signifying that sustainable business practices are not only socially responsible but also financially beneficial. The discussion explores how ESG practices help align corporate strategies with stakeholder expectations, fostering greater transparency, improving operational efficiency, and boosting investor confidence. These findings emphasize the significant role of ESG integration in promoting sustainable development and achieving long-term economic growth in Indonesia. Moreover, the study highlights the importance of regulatory frameworks in fostering robust ESG adoption and encouraging responsible investment practices. This research facilitates the literature by offering empirical evidence of ESG’s financial and societal value in Indonesia, advocating for strengthened ESG initiatives as a pathway to sustainable prosperity.
Co-Authors 08.05.52.0043 Handy Setyo Tamtomo 08.05.52.0127 George Agust Hermianto 09.05.51.0116 Dody Wijaya__ 09.05.52.0074 Deasy Purnamasari Abdul Karim Abdul Rouf Abi Kumalasari, Irmadela Alya Syafi Rifiana Amie Kusumawardhani, Amie Ardira, Givantoro Agma Augusty Tae Ferdinand Azzahra, Widad Nabila Catur Kepirianto Cipto, Noventinus Surya Daniel W Kristia Daryono Daryono DAVID SANTOSO Deby Fakhriyana, Deby Dede Yusuf, Dede Deni Sunaryo Deni Sunaryo, Deni Dianitasari, Nadya Dihardjo, Jason Ferdianto Dimaciela V Sekarlangit Dini Puspodewi Eka Febiyanti Etty Puji Lestari Euis Soliha Fajar Ihrom Fathin, Nadime Abiyyu Fatima, Dahniar Fara Fauzy, Yuhansyah Nur Febrianto, Sigit Figosutansyah, Atev Firdauzi, Annisa Gabriella Krisvania Wisnuwardani Ghofur, Azizul Mukminun Haerani, Ega Devana Hermawan Hermawan Hermin Pancasakti Kusumaningrum Idris Idris Irene Rini Demi Pangestuti Kartika Andi Kinasih, Raras Sekar Krismonika Kristyaningrum, Agatha Canonia Lesticya, Widya Lilis Sugiarti Listianawati, Listianawati Majid, Muhammad Abdul Maula, Innany Mirrahmatikal Maulana, Bachtiar Rifqi Muhammad Zainuri Naufal, Muhammad Heru Nugroho, Naufal Adi Nurahman, Dany Pancasakti, Hermin Perdanaputra, Mahardika Rahardian, Tito Renanduta Candra Nugraha Rio Dhani Laksana Rizka Aulia S, Ruth Dwijayanti Sa'adah, Ardiana Alifatus Saadah, Ardiana Alifatus Saadiya, Audrey Lize Salisa Nur Maulina Salsabilla, Talitha Sahda Santoso, Balqis Salsabila Sidabutar, Maxsuel Herianto Siska Nofita Ana Pertiwi, 14.05.51.0203 Siska Nofita Ana Pertiwi, 14.05.51.0203 Siswahyudianto SITI PURYANDANI Siti Puryandani Sri Supriyati Sudibyo Ikhsan SUGENG WAHYUDI Suharnomo Suharnomo Sunarto Sunarto Syarifah, Putri Nur Umi Aulya Khofifah Universe Universe Wafdayanti, Haasya Wahyu Irawan Widyaningsih, Novita Yuliastuti, Nur Rachmalina