Article Per Year (5 Year)
p-Index From 2021 - 2026
2.787
P-Index
This Author published in this journals
All Journal Agregat: Jurnal Ekonomi dan Bisnis Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Performance Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian Masyarakat Nusantara Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Countable (Contemporary Business and Sustainability Science) Jurnal Bisnis dan Kewirausahaan
Yuni Utami
Universitas Pancasakti Tegal
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences Other

Published : 21 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : performance

 1 
Determinants of Debt Financing Behavior in Indonesian Family Firms: The Moderating Role of Family Tribe’s Social Capital Riffa'I Al Hakim; Yuni Utami; Mohammad Arridho Nur Amin
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 33 No 1 (2026): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jp.2026.33.1.20401

Abstract

This study aims to analyze the influence of Free Cash Flow (FCF), Operating Leverage (OL), and Market-to-Book Value (MBV) on debt financing behavior in 53 family firms listed on the Main Board of the Indonesia Stock Exchange for the 2021-2025 period. Additionally, this study examines the moderating role of Family Tribe’s Social Capital in these relationships. Using the Fixed Effects Model (FEM) panel data regression method via Stata 17 on 265 firm-year observations, the results indicate that FCF has a significant negative effect on debt financing behavior. Conversely, OL and MBV are found to have a significant positive impact on corporate financing decisions. Moderation analysis demonstrates that family tribal social capital significantly mitigates the influence of FCF and OL on debt policy, whereas no moderating effect was found in the relationship between MBV and debt policy. These findings confirm that sociological factors, specifically tribal identity, function as crucial informal governance instruments influencing strategic financial decisions in family firms within emerging markets.
Determinants of Corporate Social Responsibility Disclosure: The Moderating Role of Good Corporate Governance Nida Aufa Al 'Asya; Yuni Utami; Amirah Amirah
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 33 No 1 (2026): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jp.2026.33.1.20990

Abstract

This study aims to analyze the impact of leverage, ability to earn profits, and ecological performance on corporate social responsibility disclosure (CSRD) with good corporate governance (GCG) as moderation variable. Research subjects include entities in the basic materials, energy, industrials, and consumers non cyclicals sectors listed on the lndonesia stock exchange or IDX for 2021–2025 periods. Research sample was determined using using the purposive sampling method and obtaining 24 entities with total of 120 panel data observation data. Analysis data was carried out using a random effect model or REM approach with robust standard error cluster estimation to overcome autocorrelation problems. Research outputs show that leverage then profitability have no significant influence on CSRD, while ecological performance has a positive and significant influence on the level of corporate social responsibility disclosure. Testing the impact of moderation suggests that GCGs proxied using institutional ownership can moderate the linkage of leverage to CSRD in a negative direction, thereby weakening the relationship. On the other hand, GCG has not been proven to moderate the relationship between profitability and environmental performance to CSRD. This finding suggests that ecological performance is a crucial element in driving increased transparency from disclosing corporate social responsibility while the effectiveness of GCG as mechanism is more visible in condition of companies facing leverage pressure.
Co-Authors Adila Permananingrum Agus Prasetyono Amara Amalia Amirah Amirah Ardyan Ramadhan Baihaqi Fanani Budi Susetyo Dewi Indriasih Dika Wulandari Eftika Riya Ningrum Elza Aldilla Anastasia Faiz Irsyad Prasetyo Gunistiyo Gunistiyo Gunistiyo Ira Maya Hapsari Ismani Ibnatun Jaka Waskito Juli Riyanto Tri Wijaya Mohammad Arridho Nur Amin Muchamad Sukron Muhammad Siddik Erdi Wicaksana Nida Aufa Al 'Asya Nur Awallia Oktaviani Nurul Zakiyah Zakiyah Permananingrum, Adilah Ratna Hayuningsih Retno Wulandari Riffa'I Al Hakim Rizky Meisyah Putra Salsabila Listia Andela Sari Wiyanti Septiana Galuh Rahmawati Sri Murdiati Yanti Puji Astutie Yuniarti Herwinarni Yustia Hapsari