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PENGARUH CORPORATE GOVERNANCE, LEVERAGE TERHADAP PROFITABILITAS KEUANGAN DENGAN MODERASI CSR SEKTOR MANUFAKTUR Nur Aisyah; Farah Margaretha Leon
Jurnal Minfo Polgan Vol. 15 No. 3 (2026): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v15i3.16653

Abstract

This study examines the effects of board size, board meetings, board committees, independent directors, audit committee size, and leverage as a novel variable on financial performance. Corporate social responsibility is employed as a moderating variable for governance and leverage, while firm age and firm size serve as control variables. The focus is on manufacturing companies listed on the Indonesia Stock Exchange. Utilizing a quantitative approach with secondary data from 33 manufacturing companies during the 2021–2025 period, the data were analyzed using panel data regression, with the fixed effect model determined as the best-fitting model. The results indicate that board size has a significant positive effect on profitability, whereas board meetings and board committees have a significant negative effect. Conversely, independent directors, audit committee size, leverage, and corporate social responsibility do not significantly affect profitability. Furthermore, moderation testing reveals that corporate social responsibility moderates the effects of board size, board meetings, and board committees on profitability, but fails to moderate the effects of independent directors, audit committee size, and leverage. Additionally, firm age has a negative effect on profitability, while firm size shows no significant impact. These findings emphasize that the effectiveness of board structure, debt management, and the integration of corporate social responsibility are crucial factors influencing the profitability of manufacturing companies.
Internal Factors and Financial Performance: Bank Size as Moderator Salsa Kira Husnanda; Naya Lutfiyah Anas; Farah Margaretha Leon
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 2: Juni 2026
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v15i2.19937

Abstract

This study examines how banking-specific internal determinants shape financial performance, positioning bank size as a moderating construct. Inconsistent empirical evidence concerning the roles of capital adequacy, asset quality, management quality, liquidity, and cost efficiency in driving profitability motivated this inquiry. Employing a quantitative design with secondary data drawn from 32 banks listed on the Indonesian Stock Exchange over 2020–2024, the research applies panel data regression under a fixed effects specification. The primary contribution to the existing body of knowledge lies in simultaneously testing multiple internal determinants while incorporating bank size as a moderating variable. The novelty of this study rests on the inclusion of cost efficiency ratio as a profitability factor within the moderation framework. Evidence reveals that liquidity and cost efficiency exert a statistically positive and significant influence on financial performance, whereas capital adequacy, asset quality, and management quality yield no discernible effects. Bank size contributes positively to financial performance on a direct basis; however, it attenuates the effects of both liquidity and cost efficiency. These outcomes carry practical implications for bank managers seeking to enhance liquidity practices and control operational expenditures. Keywords : Bank size; Capital adequacy; Cost efficiency ratio; Financial performance; Liquidity.
Faktor–faktor yang mempengaruhi konsumen dalam menggunakan dan berhutang dengan kartu kredit di Jabodetabek Nesia Ardelia; Farah Margaretha Leon
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 2 No 2 (2021): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v2i2.136

Abstract

Purpose: This study discussed the factors that influence the use and debt of credit cardholders in Jakarta and surrounding areas (Jakarta, Bogor, Depok, Tangerang, Bekasi) Research methodology: The dependent variable used in this study is the use of credit cards and debts on credit cards. This study's independent variables were demographic factors, credit card feature factors, and attitude towards money factors. The sample of this study was 333 respondents using the purposive sampling technique. The data analysis model used is Ordinary Least Square (OLS). Results: The results showed that there were influences from demographic factors (age, income, family size), features on credit cards (credit limits), and attitudes towards money (the main payment method with credit cards, card tenure) on the use of credit cards; also, demographic factors (gender, type of work, level of education, income) and attitude towards money (minimum payment) on credit card debt. Therefore the factors that banks need to consider to increase their income, and the government for control of public expenditure, also the public to pay more attention to spending on their credit cards so that there is no accumulation of debt that cannot be paid. Limitations: This study has several limitations of specifically only examines the people who are in Jakarta and their surroundings (Jabodetabek) and examines demographic factors, features on credit cards, and attitudes. Contribution: This study will examine demographic factors, features on cards, and attitudes towards money by uniting variables per category into a unified category. The indicators in this study are adjusted to the community in Indonesia. Keywords: Attitude towards money, Credit cards, Credit card features, Demographics
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