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All Journal Owner : Riset dan Jurnal Akuntansi International Journal of Social Science and Business International Journal of Supply Chain Management Jurnal Sains Sosio Humaniora Seminar Nasional Lahan Suboptimal Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Ipteks Terapan : research of applied science and education Journal Of World Science Utsaha: Journal of Entrepreneurship Proceeding of The International Conference on Economics and Business Ranah Research : Journal of Multidisciplinary Research and Development Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia
Rina Br. Bukit
Faculty Of Economics And Business, University Of North Sumatra Medan, Indonesia
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THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE AND DEBT POLICY ON FIMR VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE IN BASIC INDUSTRY AND CHEMICAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Herdini Br Sitepu; Rina Br. Bukit; Sirojuzilam Hasyim
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 5 (2025): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i5.4286

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and debt policy on firm value, with institutional ownership as a moderating variable. The research focuses on basic industry and chemical sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. Using a quantitative approach with secondary data from annual reports, sustainability reports, and financial statements, this study employs purposive sampling resulting in 30 companies with 120 observations. Data analysis utilizes panel data regression. The results indicate that ESG disclosure has a positive and significant effect on firm value, while debt policy has a negative effect on firm value. However, institutional ownership cannot strengthen the relationship between ESG and firm value. Conversely, institutional ownership actually weakens the effect of debt policy on firm value. This research provides contributions for company management, investors, and regulators to pay more attention to ESG disclosure as a strategy to enhance firm value, while carefully considering capital structure in the context of institutional ownership.
THE IMPACT OF INTELLECTUAL CAPITAL ON FIRM VALUE AND FINANCIAL PERFORMANCE AS INTERVENING VARIABLES IN MANUFACTURING COMPANIES IN THE BASIC AND CHEMICAL INDUSTRIAL SECTORS ON INDONESIA STOCK EXCHANGE YEAR 2012-2020 Marpaung, Pertiwi; Br Bukit, Rina; Absah, Yeni
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 1 (2023): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i1.634

Abstract

This study aims to determine the effect of intellectual capital on firm value and financial performance as an intervening variable. In addition, this study also aims to determine whether financial performance can be used as an intervening variable in this research model.This type of research is quantitative research. The population in this study are manufacturing companies in the basic and chemical industrial sectors listed on the Indonesia Stock Exchange. Samples were taken using a non-probability sampling technique with purposive sampling method, so that 13 companies were selected with 117 total observations. The data analysis technique used path analysis technique.The results of the analysis show that VACA and VAHU have no significant effect on financial performance while STVA has a significant effect on financial performance. VACA and VAHU have a significant effect on firm value while STVA has no significant effect. The financial performance variable cannot mediate the effect of VACA and VAHU on firm value while it can mediate the effect of STVA on firm value.
ANALYSIS OF THE EFFECTS OF FINANCIAL LITERACY, FINANCIAL TECHNOLOGY, AND SOCIAL CAPITAL ON PERFORMANCE US MSMEs THROUGH FINANCIAL INCLUSION INTERVENING VARIABLES (Case Study of MSMEs in Medan Marelan District) Nia Dwi Syafira; Syahyunan; Rina Br. Bukit
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1662

Abstract

This study aims to analyze the influence of financial literacy, financial technology and social capital on the performance of MSMEs through financial inclusion as an intervening variable (case study of MSMEs in Medan Marelan District). Associative type of research. The population of this study were all culinary SMEs in Medan Marelan District. Sampling used the proportional stratified random sampling method of 170 respondents. Data processing uses Smart PLS 3. The research results show that financial literacy has a positive and significant effect on the performance of MSMEs, financial technology has a positive and significant effect on the performance of MSMEs, social capital has a positive and significant effect on the performance of MSMEs, financial inclusion has a positive and significant effect on the performance of MSMEs. The research results also state that financial literacy has a positive and significant effect on financial inclusion, financial technology has a positive and significant effect on financial inclusion, social capital has a positive and significant effect on financial inclusion. As well as the research results that financial inclusion mediates the influence of financial literacy on the performance of MSMEs, financial inclusion mediates the influence of financial technology on the performance of MSMEs and financial inclusion mediates the influence of social capital on the performance of MSMEs.
DETERMINANTS OF FINANCIAL DISTRESS PREDICTION ALTMAN Z SCORE MODEL WITH PROFITABILITY AS A MODERATION VARIABLE IN TRANSPORTATION SUBSECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020-2022 Khairunnisa Br Manurung; Rina Br Bukit; Parapat Gultom
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1742

Abstract

The aim of this research is to test and analyze whether leverage, sales growth, operating capacity, and good corporate governance (GCG) influence the financial distress prediction of the Altman Z Score model with profitability as a moderating variable in transportation subsector companies listed on the Indonesia Stock Exchange in 2020 -2022. This research was carried out with a documentation study. This research uses secondary data, namely in the form of company financial reports for 2020-2022 which are published on the Indonesia Stock Exchange and can be obtained via the website www.idx.co.id. The sampling technique used was the purposive sampling method. Hypothesis testing uses binary logistic regression analysis. The research results show that leverage has a positive and significant effect on financial distress. Meanwhile, sales growth, operating capacity and good corporate governance have no effect on financial distress. Apart from that, profitability is able to moderate the effect of leverage on financial distress. However, profitability is unable to moderate the influence of sales growth, operating capacity and good corporate governance on financial distress.
THE EFFECT OF DIVIDEND POLICY AND LEVERAGE ON COMPANY VALUE (STUDY OF FMCG COMPANIES LISTED ON THE STOCK EXCHANGE IN 2019-2023) Febriana Roosmawati; Adi Widjajanto; Fara Maretta Fedinanda Kusumastuti; Rina Br. Bukit
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2216

Abstract

Investors believe in the high value of the company because it shows good performance and profitable future prospects. Companies seek to increase profits or wealth, especially for their shareholders, by increasing the market value of the company's stock price. This study investigates how dividend policy and leverage affect the value of the company in Fast-Moving Consumer Goods (FMCG) companies listed on the Stock Exchange from 2020 to 2023. Secondary data obtained from relevant company financial statements were used in the data collection process. Panel data regression was used to test the hypotheses. The results show that dividend policy increases the value of the company, which means that investors consider a good dividend policy as an indicator of the health and growth of the company. Leverage also has a positive effect on the value of the company, indicating that the wise use of debt can increase the value of the company. This study makes an important contribution to the understanding of the factors that affect the value of the company in the context of the FMCG industry. The practical implication of this study is that company management can consider a better dividend policy, wise debt management as a strategy to increase their company value.
THE EFFECT OF ENVIRONMENTAL COST AND CARBON ACCOUNTING ON PROFITABILITY WITH ENVIRONMENTAL PERFORMANCE AS A MODERATING VARIABLE IN MINING SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Heli; Rina Br. Bukit; Firman Syarif
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2243

Abstract

This research aims to prove whether there is an influence of environmental costs and carbon accounting on profitability performance of mining companies in Indonesia with environmental performance as a moderating variable. It is based on the emergence of research urgency as there is still a knowledge gap about environmental cost management and carbon accounting pratices which specifically affect profitability, especially in the mining sector which has unique challenges in its operations and environmental impact. This is causal, quantitative research and uses secondary data. There are 47 mining companies listed on the Indonesian Stock Exchange in 2021-2023 as a population. Research sample of 22 companies were selected using a purposive sampling technique with companies’ criteria that present financial reports for 3 consecutive years, earn profits during the 2021-2023 period and presenr a sustainable report for the preriod of 2021-2023. This research uses hypothesis data testing for logistic regression analysis using Eview 12 software. The results of data testing show that environmental costs have a positive and significant effect on profitability (H1 accepted). Carbon Accounting has a positive and significant effect on profitability (H2 accepted). Environmental performance has a significant effect moderates the relationship between environmental costs and profitability (H3 accepted) and Environmental performance has a significant effect moderates the relationship between carbon accounting and profitability (H4 rejected)
Co-Authors Abdillah Arif Adi Widjajanto Alfida, Selia Angel, Yolanda Aremi Evanta Br Tarigan Aried Sumekar ARUAN, ROBERTO BOBHOPE Azhar Maksum Badaruddin Badaruddin Erlina Erlina Fara Maretta Fedinanda Kusumastuti Febriana Roosmawati Firman Syarif Gaddafi, Muammar Heli Herdini Br Sitepu Iskandar Muda Istikha Ruchitra Hayudirga Wasesa Johanna Gracella Tambunan Karneji Sumarlin Bucika Sormin Keulana Erwin Khairunnisa Br Manurung Marpaung, Pertiwi Masse, Finka Azzahra Utami Morita Rahel Promovenda, Bella Nasution, Fahmi Natigor Nia Dwi Syafira Parapat Gultom Rahma Sari Harahap Rizma Nazriah Hasibuan Rizma Nazriah Hasibuan Rona Lamretta Sinurat Rujiman Rujiman Rujiman Ruth Inggrid Hutauruk Sabariah Sabariah Sambas Ade Kesuma Sarah Poppy Siregar Sinaga, Ananda Sabrida Tora Br Siregar, Narumondang Bulan Sirojuzilam Hasyim Situmeang, Chandra sriati sriati Syahyunan Taufik Kurniawan Wahyul Huda Nanda yeni absah Yosep Halomoan Sirait