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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Pengabdian Nusantara Jurnal Ekonomi, Manajemen, Akuntansi
M. Muhayin A. Sidik
Politeknik Negeri Lampung
Religion Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Pengumuman Boikot oleh MUI Terhadap Abnormal Return Saham Perusahaan yang Terdaftar di Bursa Efek Indonesia Ade Muthia Afifah; M. Muhayin A. Sidik; Endang Asliana
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5369

Abstract

The boycott of products from companies suspected of being affiliated with Israel in Indonesia began with an announcement from the Indonesian Ulema Council (MUI) on Wednesday, November 8, 2023. The purpose of this research is to find out how the boycott declaration affected unusual returns. An event study approach, including an estimating period and an event observation period, is used in the research. The paired sample t-test and the one-sample Kolmogorov-Smirnov test are the tools made use of. According to the findings, the MUI announcement had no discernible effect on anomalous returns either before or after it was made public.
The Influence of Corporate Governance, Profitability, and Company Size on Environmental Disclosure (A Study of Mining Companies Listed on the Indonesian Stock Exchange (IDX) for the 2021-2024 Period) Andini Anissa; M. Muhayin A. Sidik; Lihan Rini Puspo Wijaya
Jurnal Pengabdian Nusantara Vol. 4 No. 2 (2026): APRIL
Publisher : Konsorsium Nasional Pengelola Jurnal Pengabdian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jpn.v4i2.134

Abstract

This study aims to analyze the influence of corporate governance (committee, audit, independent board of commissioners, and board of commissioners), profitability (ROA and ROE), and company size on environmental disclosure in 31 mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Using multiple linear regression with data from annual reports and sustainability reports based on the 2021 GRI Standards, this study found that audit committees, independent board of commissioners, and board of commissioners significantly influence the level of environmental disclosure, while ROA, ROE, and company size did not show a significant influence. These findings indicate that corporate governance is a greater determinant of environmental information disclosure than profitability or company scale, and emphasize the importance of oversight and accountability in encouraging more transparent environmental disclosure practices.
Pengaruh Environmental, Social And Governance (Esg) Disclosure dan Firm Size Terhadap Kinerja Perusahaan (Studi pada Perusahaan Sektor Energi yang Terdaftar di BEI Periode 2021-2024) Desti Faradila; M. Muhayin A. Sidik; Sri Astuti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5358

Abstract

This study focuses on the influence of Environmental, Social, and Governance (ESG) disclosure and firm size on the performance of companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021-2024. The background of this research is driven by the increasing attention to social responsibility and environmental impacts faced by companies, especially in the energy sector. The main objective of this research is to analyze how ESG disclosures and firm size affect performance, measured using Tobin's Q ratio. The method used is panel data regression analysis with 96 observations from 24 companies, utilizing Eviews 12 software. The data utilized in this study are the annual reports and sustainability reports of each company. The results indicate that social and governance disclosures influence company performance, with coefficient values of -0.331 (negatively influence) and 0.123 (positively influence), respectively. Conversely, environmental disclosure and firm size do not show significant effects, with probability values of 0.5996 and 0.4929. The adjusted R-squared value in this study is 0.780, indicating that firm performance can be explained by the variables examined.The conclusion of this study emphasizes the importance of companies enhancing transparency and accountability through ESG disclosure to improve their performance. The implications of these findings suggest that companies need to be more proactive in fulfilling social and environmental responsibilities to enhance investor trust and market value.
Co-Authors Ade Muthia Afifah Andini Anissa Desti Faradila Endang Asliana Lihan Rini Puspo Wijaya Sri Astuti