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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajemen dan Bisnis Jayakarta Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Signaling Community Development Journal: Jurnal Pengabdian Masyarakat GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah ESAI
Rahyono Rahyono
Universitas Malahayati
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Public Health

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The Effect of Environmental, Social, and Governance (ESG) Disclosure and Retention Ratio on Company Size in Companies Listed on the Indonesia Stock Exchange in 2022-2024 Euis Mufahamah; Rahyono Rahyono; Rengga Desca Saputra; Safira Azzahra; Nanda Rahmadani; Siti Musyafa'ah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.10041

Abstract

This study aims to examine the influence of environmental, social, and governance (ESG) disclosure and retention ratios on company size. Sample selection was carried out using the purposive sampling method, which is a sampling technique from a number of populations based on certain criteria so that the selected sample is in accordance with the research objectives. The population in this study is energy sector companies listed on the Indonesia Stock Exchange in 2022-2024. The number of samples obtained was 8 energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024, so the number of observations was 24 data. The data sources used in this study come from the official website of the Indonesia Stock Exchange and the websites of related companies. This study uses a quantitative approach with data collection techniques using descriptive analysis and multiple linear regression analysis, and utilizes SPSS 25 software to process data. The results of the analysis show that ESG disclosure and retention ratio have no effect on company size. These findings indicate that these factors have not been the main determinant of the size of energy sector companies in Indonesia in the study period. This research is expected to contribute to the development of literature related to ESG and retention ratios in Indonesia and become a consideration for company management and investors in strategic decision-making.
Return on Assets (ROA), Earning per Share (EPS), dan Debt to Equity Ratio (DER) terhadap Dividend Payout Ratio (DPR) pada Perusahaan IDX High Dividend 20 di Bursa Efek Indonesia (2021-2023) Wulan Septio Vani; Lestari Wuryanti; Rahyono Rahyono
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9365

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh Return On Assets (ROA), Earning Per Share (EPS), dan Debt to Equity Ratio (DER) Terhadap Dividend Payout Ratio (DPR) pada Perusahaan IDX High Dividend 20 di Bursa Efek Indonesia. Sampel sebanyak 12 perusahaan yang konsisten tergabung pada Perusahaan IDX High Dividend 20 di Bursa Efek Indonesia periode 2021-2023. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis yang digunakan yaitu Analisis Statistik Deskriptif, Uji Asumsi Klasik, Analisis Regresi Linier Berganda, Uji Hipotesis. Data yang diolah menggunakan Perangkat lunak SPSS 25. Hasil pengujian parsial variabel Return On Assets (ROA) memiliki pengaruh signifikan terhadap Dividend Payout Ratio (DPR), Variabel Earning Per Share (EPS) berpengaruh negatif dan signifikan terhadap Dividend Payout Ratio (DPR), dan Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap Dividend Payout Ratio (DPR). Hasil pengujian simultan menunjukkan variabel Return On Assets (ROA) Earning Per Share (EPS) dan Debt to Equity Ratio (DER) secara bersama – sama berpengaruh simultan dan signifikan terhadap Dividend Payout Ratio (DPR). Keterbatasan penelitian ini berfokus pada perusahaan IDX High Dividend 20 periode 2021-2023 dengan variabel penelitian ROA, EPS, DER, dan DPR. Kontribusi penelitian ini menambah literatur mengenai faktor-faktor yang mempengaruhi Dividend Payout Ratio (DPR) sehingga memberikan informasi bagi investor dan calon investor dalam menilai kinerja keuangan dan kebijakan dividen perusahaan.
Co-Authors Alansori, Apip Dicky Zuliansyah Euis Mufahamah Hardini Ariningrum Lestari Wuryanti Nanda Rahmadani Nyimas Dinda Salsyabilla Rengga Desca Saputra Safira Azzahra Siti Musyafa'ah Wulan Septio Vani