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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Telaah Bisnis Jurnal Bina Bangsa Ekonomika Urecol Journal. Part G: Multidisciplinary Research Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Indonesian Journal of Accounting and Business Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Journal of Ekonomics, Finance, and Management Studies
Eny Kusumawati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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Kepemilikan Saham Asing, Manajerial, Institusional, Ukuran Perusahaan, dan Kinerja Lingkungan Terhadap Pengungkapan Laporan Berkelanjutan Muhammad Faisal Arbain; Eny Kusumawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7903

Abstract

In the era of globalization and rapid information development, corporate social responsibility (CSR) has become a very important issue. One way for companies to demonstrate their commitment to sustainability is by disclosing sustainability reports. This study analyzes the effect of foreign share ownership, managerial, institutional, company size and environmental performance on SDGs disclosure in non-financial companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 111 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis and has passed the classical assumption test. The results provide empirical evidence that only managerial share ownership variabels have a significant influence on SDGs disclosure. Meanwhile, foreign share ownership, institutional, company size, and environmental performance have no effect on SDGs disclosure. These findings provide important empirical and practical contributions for stakeholders, especially companies and policy makers, related to the factors that have contributions to the disclosure of SDGs (Sustainable Development Goals) in non-financial companies listed on the Indonesia Stock Exchange (IDX).
Kebijakan Dividen: Struktur Kepemilikan, Kebijakan Utang, Kesempatan Investasi, dan Profitabilitas Muhammad Ihsan Budi Santoso; Eny Kusumawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8657

Abstract

Dividend policy is a decision whether the profit earned by the company will be distributed to shareholders as dividends or will be retained in the form of retained earnings for future investment financing. This study aims to analyze the effect of ownership structure, debt policy, investment opportunities, and profitability on dividend policy in non-financial companies on the IDX for the 2021-2023 period. The sampling technique used in this study was purposive sampling. A total of 258 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results provide empirical evidence that debt policy affects dividend policy, the looser the debt policy (high DER ratio), the percentage of dividends distributed will decrease. Profitability affects dividend policy, the higher the profitability ratio in the company, the percentage of dividends distributed will increase. Meanwhile, ownership structure and investment opportunities have no effect on dividend policy. These findings provide important empirical and practical contributions to stakeholders, especially companies and investors, regarding factors that have contributed to dividend policy in non-financial companies listed on the Indonesia Stock Exchange (IDX).
Financial Distress: Real Interest Rate, Operating Cash Flow, Operating Capacity, Sales Growth dan Kepemilikan Institusional Anistya Dhifa Pratitasari; Eny Kusumawati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8704

Abstract

Financial distress is a condition of continuous financial decline in a company caused by incorrect decision-making, management weaknesses, lack of cash flow and inability to pay obligations, which is one indicator of bankruptcy. This study analyzes the effect of real interest rate, operating cash flow, operating capacity, sales growth and institutional ownership on financial distress in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sampling technique used in this study was purposive sampling. A total of 123 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of the study provide empirical evidence that real interest rate, operating cash flow, operating capacity, and institutional ownership have a significant effect on financial distress. Meanwhile, sales growth has no effect on financial distress. These findings provide insight for companies, investors, and regulators in understanding the factors that influence financial distress to maintain the company and be able to compete with competitors.
Co-Authors Adella Anindya Putri Mahardika Adi Setiawan Adinda Putri Wahyuningtyas Agus Endro Suwarno Akmalia Khoir Alfian Bagas Wiratama Amara Sella Pradista Anisa Olinda Hanum Anistya Dhifa Pratitasari Arin Dwi Wulandari Ayu Vivi Wulandari Banowati Lina Prasetiyana Bening Puspaningtyas Bias Kamajaya Dewi Nur Safitri Donna Rizky Safrani Eko Sugiyanto Erma Setiawati Eskasari Putri Fahrizal Azka Wildan Febriyanti Baroroh Fernandaningky Dewi Rahiliya Hermawan Rizky Wibowo Iis Arista Anggraeni Ika Putri Yuliantoro Intan Solaikhah Kania Permanasari Kartika Sandra KHOIR, AKMALIA Margini Margini Marleny Nur Achyani Meiliana Prasetyani Muhammad Faisal Arbain Muhammad Farhan Fadhlurrohman Muhammad Haykal Adi Pradana Muhammad Ihsan Budi Santoso Mutiara Rosmelia Putri Nida Hanifah Nindita Indah Ratnandari Rashif Yahya Anshari Riki Ramadhan Rina Trisnawati Rukimah Ruldianah Sella Fitriana Fadhilah Sherly Amartasari Shinta Permata Sari Siti Fatimah Nurhayati Wanda Nurhidayah Wening Isyfa Wafdani Wiwid Setyowati