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All Journal Jurnal Riset Terapan Akuntansi Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah
Reny Aziatul Pebriani
Fakultas Ekonomi, Universitas Indo Global Mandiri
Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP RASIO HARGA LABA MASA COVID 2019 Reny Aziatul Pebriani; Rafika Sari; Lili Syafitri
Jurnal Riset Terapan Akuntansi Vol. 7 No. 2 (2023): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10043633

Abstract

Tujuan dari penelitian ini adalah untuk menunjukkan secara empiris pengaruh struktur modal dan ukuran perusahaan terhadap rasio harga-pendapatan perusahaan selama pandemi tahun 2019. Teknik purposive sampling digunakan untuk memilih sampel penelitian. Sampel penelitian ini adalah 19 perusahaan makanan dan minuman yang terdaftar di BEI pada tahun 2019-2021 dan 57 perusahaan pada periode referensi 3 tahun. Model analisis data yang digunakan dalam penelitian ini adalah model analisis regresi linier. Hasil penelitian ini menunjukkan bahwa secara simultan struktur modal dan ukuran perusahaan berpengaruh positif signifikan terhadap harga saham, sedangkan secara parsial struktur modal tidak berpengaruh terhadap harga saham pada masa pandemi Covid 2019, sedangkan ukuran perusahaan berpengaruh signifikan terhadap harga saham. . dampaknya terhadap harga saham. kinerja inventaris. harga 2019 di masa pandemi Covid. Kata Kunci :Struktur Modal, Ukuran Perusahaan, Rasio Harga Laba, Covid 2019
THE IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PRACTICES ON SUSTAINABILITY RISK OF BANKING COMPANIES LISTED ON THE IDX (2021–2024) Reny Aziatul Pebriani; Vhika Meirisari; Yunita Maharani
Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol. 11 No. 2 (2026): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah -
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/esha.v11i2.1769

Abstract

This study aims to analyze the relationship between Environmental, Social, and Governance (ESG) practices and sustainability risks in banking companies listed on the Indonesia Stock Exchange during the period 2021–2024. The study used a quantitative approach with panel-shaped secondary data obtained from the annual reports and sustainability reports of 18 banks, resulting in 72 observations. ESG practices are measured using a composite ESG index, while sustainability risk is constructed as a standardized deviation from environmental, social, and governance risk exposures, so that negative values reflect a relatively lower level of risk than the sample average. Data analysis was carried out using simple linear regression as an initial approach to identify patterns of statistical relationships between variables. The results showed that the ESG index was negatively and statistically significant with sustainability risk (? = –2.979; p < 0.05), with a determination coefficient value (R²) of 0.375. These findings indicate that stronger ESG practices tend to correlate with lower levels of sustainability risk, although they are not intended to draw strong causal conclusions. In the perspective of sharia economics, these empirical results are interpreted reflectively through the framework of maq??id al-shar??ah, in particular the principles of safeguarding benefits and sustainability, without claiming direct empirical testing of these normative values.
Co-Authors Lili Syafitri Rafika Sari Vhika Meirisari Yunita Maharani