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All Journal Jurnal ULTIMA Accounting IIJSE
Retno Yuni Nur Susilowati, Retno Yuni Nur
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Economics, Econometrics & Finance

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The Influence of Environmental, Social, Governance Disclosure and Profitability on Firm Value in the BEI Period 2017–2023 Jayanti, Febrina; Syaipudin, Usep; Susilowati, Retno Yuni Nur
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

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Abstract

This study aims to analyze the effect of disclosure of Environmental Social Governance and Profitability on the value of mining sector companies on the Indonesia Stock Exchange for the period 2017-2023. This type of research is quantitative based on secondary data. This research data uses mining sector companies listed on the IDX from 2017 to 2023 with a total sample of 12 companies. The sample was obtained using purposive sampling technique. Panel data regression analysis was performed using Eviews 12 in this study. This study found that Environmental disclosure and Social disclosure have no effect on firm value, while Governance disclosure and Profitability affect firm value, then Company Size has no effect on firm value as a control variable. Limitations in measuring the quality of ESG disclosures and focusing on one industry sector are important considerations for future research to expand data coverage and use a more comprehensive approach in evaluating the impact of ESG on firm value.
PENGARUH FINANCIAL TECHNOLOGY TERHADAP KINERJA KEUANGAN PERBANKAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2017-2021 Indrianti, Salma; Gamayuni, Rindu Rika; Susilowati, Retno Yuni Nur
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2926

Abstract

Abstract” The application of financial technology (fintech) in the banking industry aims to enable banks to support innovation in the provision of digital services to encourage financial inclusion and public access to financial services. Banking fintech services in this study were measured using mobile banking, internet banking, and SMS banking. Meanwhile, banking financial performance is measured using return on assets (ROA), return on equity (ROE), and net interest margin (NIM). In this study used the control variable, namely the capital adequacy ratio (CAR). However, there are several issues related to the use of fintech services, firstly the increase in users of this service tends to increase bank operational costs (promotion, education, and technology investment), secondly related to security, and thirdly, there is a change in the financial ecosystem due to digitalization. This study uses a sample of all conventional banks that have implemented fintech services and are listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sample method used is purposive sampling with the analytical method, namely multiple linear regression. Based on the existing sample method, a sample of 20 banks was obtained so that a total sample of 100 observations over a five-year period. The results of multiple linear regression analysis on ROA show that only mobile banking has a positive effect, while internet banking, SMS banking, and CAR do not have a positive effect on the ROA variable. The results of multiple linear regression analysis on ROE show that mobile banking, internet banking, SMS banking, and CAR have no positive effect on the ROE variable. And the results of multiple linear regression analysis on NIM show that mobile banking, SMS banking, and CAR has a positive effect, while internet banking has no positive effect on the NIM variable. Keywords: Financial Technology (fintech); Mobile Banking; Internet Banking; SMS Banking; Return on Asset (ROA); Return on Equity (ROE); Net Interest Margin (NIM); Kinerja Keuangan
Co-Authors Gamayuni, Rindu Rika Indrianti, Salma Jayanti, Febrina Syaipudin, Usep