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Journal : International Journal of Environmental, Sustainability, and Social Science

The Influence of Good Corporate Governance and Financial Performance on Financial Distress During a Pandemic SUHARMADI, Suharmadi; SURIPTO, Suripto
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 4 (2024): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i4.1111

Abstract

This study aims to know the influence of good corporate governance consisting of managing ownership and board of directors and financial performance consisting of profitability ratio and leverage ratio against financial distress on retail companies listed onthe Indonesian stock exchange in 2019-2021. The data collection technique in this study is secondary data. Sampling in this study uses the method of purposive sampling. There are 32 retail companies listed on the Indonesian stock exchange and 26 companies that meet the criteria were obtained, so in 3 years of research 78 data were obtained to be used as research samples. This research was done with the help of the data processing software SPSS (Statistical Package For Social Science) version 26. The method of analysis used is logistic regression analysis. The results of this study prove that managerial ownership (MNJR) has negative effect and not significant on financial distress, the Board of Directors has negative effect and significant on financial distress. Profitability Ratio (ROA) has negative effect but not significant on financial distress. While the leverage ratio (DAR) has positive effect significant on financial distress in retail companies listed on the Indonesia Stock Exchange for the period 2019 – 2021.
Stock Return Determinants In Stock Market Movements SUHARMADI, Suharmadi; SURIPTO, Suripto
International Journal of Environmental, Sustainability, and Social Science Vol. 2 No. 3 (2021): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v2i3.87

Abstract

The purpose of this study was to examine the effect of Economic Value Added (EVA), Market Value Added (MVA), Residual Income (RI), Earnings Per Share (EPS) and Operating Cash Flow (OCF) on Stock Returns. Samples used in the study were 22 of LQ-45 index companies listed on the Indonesia Stock Exchange. This study uses multiple linear regression analysis, with partial hypothesis test (t test), simultaneous test (f test), and coefficient of determination (adjusted R). The results of this research indicate that there is an influence from the variable influence of Economic Value Added (EVA), Market Value Added (MVA), Residual Income (RI), Earnings Per Share (EPS) and Operating Cash Flow (OCF) ) towards Stock Return. This is because the company is able to create good performance so that investors can invest in the company.
The Effect of Audit Committee, Institutional Ownership, Independent Commissioners, and Sales Growth on Tax Avoidance (Empirical Study of Mining Sector Companies Listed on the Indonesia Stock Exchange in 2017-2022) MARIANTO, Marianto; SUHARMADI, Suharmadi
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 1 (2025): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i1.1279

Abstract

This study aims to examine and analyze the effect of the audit committee, institutional ownership, independent commissioners, and sales growth on tax avoidance. The object of this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The sample in this study was obtained using a non-probability sampling technique, specifically purposive sampling. The study utilized a sample of 17 companies over a 6-year period. The data analysis method used was multiple linear regression analysis with the assistance of IBM SPSS Statistics version 27. The results of this study indicate that the audit committee and institutional ownership have a negative and significant effect on tax avoidance, while independent commissioners and sales growth do not have a significant effect on tax avoidance.