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All Journal ESENSI: Jurnal Manajemen Bisnis FOCUS: Journal of Social Studies Inkubis: Jurnal Ekonomi dan Bisnis Jurnal Manajemen Bisnis
Evy Roslita
Institut Bisnis Nusantara
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN KEPEMILIKAN MANAJERIAL TERHADAP TINDAKAN PERATAAN LABA DENGAN KUALITAS AUDIT SEBAGAI VARIABEL PEMODERASI Evy Roslita
ESENSI: Jurnal Manajemen Bisnis Vol 24 No 3 (2021): ESENSI: Jurnal Manajemen Bisnis
Publisher : Lembaga Riset dan Pengabdian Masyarakat (LRPM) Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55886/esensi.v24i3.414

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan yang diproksikan oleh ROA dan DER, ukuran perusahaan berdasarkan besaran total aset, serta porsi kepemilikan saham manajerial atas saham beredar, terhadap tindakan perataan laba yang diukur dengan pendekatan nilai Indkes Eckel, yang dimoderasi oleh Kualitas Audit. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan ROA, DER, dan Size terhadap tindakan perataan laba pada perusahaan properti, real estate dan konstruksi bangunan yang tercatat di BEI pada kurun waktu 2015 sampai dengan 2019. Keberadaan variabel moderasi kualitas audit memperlemah pengaruh ROA, DER, dan Size terhadap tindakan perataaan laba.
Studi Komparatif Sebelum dan Saat Pandemi Covid 19 Analisis Kinerja Keuangan PT Tempo Scan Pacific Tbk Tiwi Herninta; Evy Roslita; Andi Yoshendy Djoko; Yudhistiro Ardy; Ferdinand Siahaan
FOCUS Vol 3 No 2 (2022): FOCUS: Jurnal Ilmu Sosial
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/fcs.v3i2.1302

Abstract

Pada awal Maret 2020, Indonesia mengonfirmasi kasus pertama infeksi virus corona yang disebabkan oleh virus Covid-19. Seluruh sektor perekonomian pun turut terpuruk akibat Covid-19, termasuk sektor kesehatan. PT Tempo Scan Pacific, Tbk merupakan perusahaan yang bergerak di bidang farmasi, oleh karena itu penelitian ini akan menganalisis kinerja keuangan PT Tempo Scan Pacific, Tbk dengan membandingkan sebelum dan pada masa pandemi Covid 19. Penelitian ini menggunakan metode deskriptif kualitatif yaitu membandingkan data keuangan sekunder kemudian menganalisisnya menggunakan analisis rasio keuangan yaitu likuiditas, aktivitas, kemampuan solvabilitas dan profitabilitas. Hasil penelitian ini menunjukkan bahwa kinerja keuangan PT Tempo Scan Pacific, Tbk dibandingkan sebelum dan pada masa pandemi Covid-19 menunjukkan bahwa rasio likuiditas dan rasio profitabilitas meningkat pada masa operasional dan rasio profitabilitas menurun. Secara umum kinerja keuangan PT Tempo Scan Pacific, Tbk sangat baik, meskipun terjadi pandemi namun tetap menghasilkan kinerja yang tinggi. Bisa dirasakan di masa pandemi, kebutuhan obat sangat tinggi sehingga bisnis perusahaan sangat baik.
The Impact of Environmental, Social, and Governance (ESG) Performance, Leverage, and Cash Flow on Firm Growth Evy Roslita; Basrah LubiS
ESENSI: Jurnal Manajemen Bisnis Vol. 28 Issue 2 (2025)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v29i2.338

Abstract

This research aims to analyze the impact of Environmental, Social, and Governance (ESG) performance, leverage, and cash flow on company growth, represented by profit growth and asset growth, in firms belonging to the consumer non-cyclicals sector. Using the purposive sampling method, a total of 83 consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2021–2022 were selected as samples. Based on multiple linear regression analysis, the results show that cash flow has a positive effect on profit growth, while leverage has a negative effect on profit growth. However, Environmental, Social, and Governance performance has no significant effect. Furthermore, the study also finds that all the independent variables observed have no significant effect on company growth as measured by asset growth.
Governance Pressure or Financial Performance? Debt Policy as a Moderator of ESG Disclosure in Indonesian Manufacturing Firms MF Christiningrum; Aloysius Harry Mukti; Evy Roslita; Tiwi Herninta; Albert Budiyanto
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.407

Abstract

Background: ESG disclosure has become a central instrument of corporate accountability, yet reporting practice in emerging markets remains uneven despite the mandate of OJK Regulation No. 51/POJK.03/2017, leaving firm level determinants of disclosure unresolved. Objective: This study examines the determinants of ESG disclosure by analyzing the roles of profitability, institutional ownership, and firm size, and evaluating whether debt policy moderates these relationships. Methods: Using secondary data from manufacturing firms listed on the Indonesia Stock Exchange over the period 2021–2023, this study employs purposive sampling and analyses 108 firm year observations. ESG disclosure is measured by the Sustainability Report Disclosure Index (SRDI) based on the 91 item GRI G4 checklist, and the hypotheses are tested using multiple regression and moderated regression analysis. Results: Profitability has a significant negative effect on ESG disclosure, institutional ownership a positive effect significant at the 5% level, and firm size a positive effect significant only at the 10% level. Debt policy does not significantly moderate any of the three relationships. Ownership based monitoring and firm visibility therefore explain disclosure better than financial performance or capital structure, although governance is proxied here by institutional ownership alone. Conclusion: This study contributes to the ESG literature by providing evidence from an emerging market context and offers insights for regulators, investors, and corporate managers in enhancing sustainability practices. The findings support tighter item level reporting standards under the OJK sustainable finance framework, independent verification of sustainability reports, and stronger institutional investor engagement.
Co-Authors Aloysius Harry Mukti Andi Yoshendy Djoko Basrah LubiS Budiyanto, Albert Christiningrum, MF Ferdinand Siahaan Herninta, Tiwi Yudhistiro Ardy