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All Journal SEGMEN Jurnal Manajemen dan Bisnis Jurnal Studi Manajemen Organisasi ProBank: Jurnal Ekonomi dan Perbankan Diponegoro Journal of Management Jurnal Bisnis dan Manajemen Jurnal Keuangan dan Perbankan E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Riset Manajemen dan Akuntansi Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen & Keuangan JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Perisai : Islamic Banking and Finance Journal AFRE Accounting Financial Review Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Organisasi Dan Manajemen AFEBI Management and Business Review Praxis : Jurnal Sains, Teknologi, Masyarakat dan Jejaring Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Riset Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Surya Masyarakat Surya Abdimas Aptisi Transactions on Technopreneurship (ATT) Ekonomi dan Bisnis Performance Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ekonomi Dan Bisnis Jurnal Akuntansi dan Manajemen Jurnal Ekonomi Pembangunan Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Surya Masyarakat Jurnal Pasopati : Pengabdian Masyarakat dan Inovasi Pengembangan Teknologi Jurnal Bisnis dan Kewirausahaan Jurnal Visi Manajemen (JVM) IIJSE Journal of Community Empowerment Arthatama: Journal of Business Management and Accounting Journal of International Islamic Business Studies
Hersugondo
Departemen Manajemen Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
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PENGARUH RASIO KREDIT BERMASALAH TERHADAP PROFITABILITAS BANK UMUM SELAMA PANDEMI COVID-19: KASUS INDONESIA Febrian Ahmad Sulton; Givantoro Agma Ardira; H Hersugondo
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 19 No. 2 (2021): KOMPARTEMEN, Vol 19 No 2, September 2021
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i2.10747

Abstract

Pandemi Covid-19 berdampak pada sektor ekonomi. Adanya pandemi tersebut berpengaruh terhadap peningkatan kredit macet di industri perbankan. Penelitian ini bertujuan untuk  membuktikan apakah COVID-19 memiliki dampak pada risiko kredit bermasalah (non-performing loan) dan profitabilitas bank umum di Indonesia. Penelitian ini menguji pengaruh loan to deposit ratio (LDR) terhadap return on asset (ROA) dan return on equity (ROE). Ukuran perusahaan, deposito, equity, profitabilitas sebagai variabel kontrol untuk menghitung nilai risiko kredit bermasalah. Metode analisis yang digunakan adalah regresi linier berganda. Populasi menggunakan perbankan di Indonesia. Data bersumber dari laporan keuangan selama triwulan 1 sampai triwulan 3 tahun 2020. Data diperoleh melalui Bloomberg. Hasil analisis ditemukan bahwa pada masa pandemi Covid-19, risiko kredit berpengaruh terhadap peningkatan profitabilitas bank. Ukuran bank juga mempengaruhi peningkatan profitabilitas bank.
ESG Disclosures and ROI Dynamics in Indonesian Technopreneurship for Sustainable Development Deni Sunaryo; Hersugondo Hersugondo; Mukdad Ibrahim
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 3 (2026): November
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i3.1006

Abstract

This study investigates the simultaneous effects of Environmental, Social, and Governance (ESG) disclosure, along with each of its pillars, on the Return on Investment (ROI) of Indonesian public companies from 2019 to 2024. This study aims to analyze how ESG disclosure and its individual components influence ROI, as well as to examine the moderating roles of market capitalization and leverage. Utilizing a quantitative, explanatory research design with panel data, the research analyzes 30 non-financial firms listed on the Indonesia Stock Exchange (IDX), employing Moderated Regression Analysis (MRA) to examine the moderating roles of market capitalization and leverage. The findings reveal a consistent increase in ESG Disclosure scores, from 40.12 in 2019 to 55.32 in 2024, accompanied by a positive trend in ROI, peaking in 2022. The results demonstrate that ESG, Environmental, Governance, and Social Disclosure each have significant positive impacts on ROI. Market capitalization strengthens the ESG-ROI relationship, while leverage weakens it, highlighting the importance of financial structure and firm scale in optimizing ESG benefits. The study contributes theoretically by integrating all three ESG pillars and two moderators in a comprehensive model, filling a research gap in emerging markets. Practically, it offers insights for management to enhance ESG strategy, for regulators to improve policy, and for investors to make informed decisions. Limitations include sample size, sector focus, and reliance on secondary ESG ratings, suggesting future research across sectors, countries, and with broader variables. Overall, ESG disclosure, supported by robust market capitalization and prudent leverage, is key to sustainable financial performance in emerging markets.
Co-Authors Achmad Fariz Aditya Aliyuna Adriel Abie Kristia Afifah Wanda Inas Asputri Ahyar Yuniawan Alexander Natanael Silaban Alhiqni Raya Aufa Annisa Puspa Wicitra Ardiana Alifatus Sa’adah Bangkit Amukti Barraq Mellina Zahroh Berliana Citra Hapsari Catur Kepirianto Chessa F. Puspitaningrum Cholimatul Sadiyah Citra Sari Daryono Daryono Dede Yusuf Deni Sunaryo, Deni Desty Dwi Lestari Desy Febriana Sari Dian Farhana Dini Puspodewi Eka Febiyanti Eka Febiyanti Eka Febiyanti Samhudi Eka Handriani Farrell E. Kairupan Febrian Ahmad Sulton Fiskia Syafa'ati Givantoro Agma Ardira Hana Nabilah Rahma Hananta Awang Budiman Hermin Pancasakati K Hermin Pancasakti Herry Subagyo I Idris I Made Sukresna Idris Idris Idris Idris Idris Idris Ilyasa Deva Wirabuana Izzan Arimi James Andrew Hadiprajitno Khrisna G. Dhaniswara Krismonika Hidayat Laksana, Rio Dhani Lola Rizky Bunga Pertiwi Malinda Amelia Kusuma Maulidina Nur Baiti Mayasari, Viviana Muhammad Heru Naufal Muhammad Zainuri Mukdad Ibrahim Nabila Anjani Naufal Adi Nugroho Nessa Rifdahwati Kusuma Nesya Q. Nafisa Novita Widyaningsih Paramitha Hikmah Rimaningtyas Rio Dhani Laksana Rivan Dwi Aghnitama Rizka Yulia Shafira Sheila Adriani Sigit Febrianto Sih Darmi Astuti Sri Supriyati Sugeng Wahyudi Sugeng Wahyudi, Sugeng Suharnomo Taurisia Dinda Herfanti Tito Rahardian Universe Universe wahyu irawan Yatazya Muzamil Yuhansyah Nur Fauzy ZAMAN, Badrus