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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Journal of Accounting and Investment WARTA Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Kompartemen : Jurnal Ilmiah Akuntansi Muhammadiyah International Journal of Economics and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EQIEN - JURNAL EKONOMI DAN BISNIS JURNAL MUTIARA AKUNTANSI EconBank : Journal Economics and Banking JURNAL LENTERA BISNIS Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Enrichment : Journal of Management Journal of Management - Small and Medium Enterprises (SME's) Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Akuntansi dan Governance Unram Journal of Community Service (UJCS) Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Abdi Psikonomi Jurnal Akuntansi dan Keuangan Journal of Economics Research and Policy Studies Formosa Journal of Science and Technology (FJST) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Mamangan Social Science Journal Paradoks : Jurnal Ilmu Ekonomi JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Andy Dwi Bayu Bawono
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, INSTITUTIONAL OWNERSHIP, ASSET GROWTH, PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN CONSUMER NON-CYCLICALS PERIODE 2022-2024 Azizah, Zulfa Nur; Bawono, Andy Dwi Bayu
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/cxcbba47

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility disclosure, institutional ownership, assets growth, profitabilitas terhadap nilai perusahaan dengan leverage sebagai variabel moderasi pada perusahaan consumer non-cyclicals Periode 2022-2024. Data yang digunakan dalam penelitian yaitu data sekunder berupa digunakan adalah laporan keuangan perusahaan sektor consumer non-cyclicals yang terdaftar di BEI selama periode 2022-2024. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sebanyak 87perusahaan telah memenuhi kriteria sebagai unit observasi. Variabel dependen nilai perusahan diproksikan dengan PBV, variabel independen berupa corporate social responsibility discosure diproksikan sebagai CSR, institutional ownership diproksikan sebagai IO, asset growth diproksikan sebagai AG, dan profitabilitas diproksikan sebagai ROA, serta variable moderasi berupa leverage yang diproksikan dengan DAR.Metode analisis yang digunakan adalah analisis regresi linear berganda dan sudah lolos uji asumsi klasik. Hasil penelitian memberikan bukti bahwa CSR, IO, AG, dan ROA tidak berpengaruh terhadap nilai perusahaan, DAR tidak dapat memoderasi pengaruh CSR, IO, dan AG terhadap nilai perusahaan, namun DAR dapat memoderasi pengaruh ROA terhada nilai perusahaan.
Pengaruh Struktur Modal, Profitabilitas, Dan Likuiditas Terhadap Nilai Perusahaan Dengan Leverage Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur Sektor Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2021-2023) Winda Nur Satiti; Andy Dwi Bayu Bawono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8396

Abstract

This study aims to analyze the effect of capital structure, profitability, and liquidity on firm value with leverage as a moderating variable in consumer sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research method used is a quantitative approach with secondary data in the form of company financial reports obtained through the official IDX website. The data analysis technique uses multiple linear regression and moderated regression (Moderated Regression Analysis/MRA). The results of the study indicate that capital structure has a significant effect on firm value. However, profitability and liquidity do not have a significant effect on firm value. Furthermore, leverage is unable to moderate the relationship between capital structure, profitability, or liquidity on firm value. This finding indicates that in the context of consumer sector manufacturing companies in Indonesia, leverage does not act as an effective moderating variable, and only capital structure is proven to affect firm value during the observation period.
Analisis Pengaruh Profitabilitas, Likuiditas, dan Struktur Aset Terhadap Struktur Modal Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Manufaktur Sub Sektor Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023 Indah Wahyuni; Andy Dwi Bayu Bawono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 7 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i7.9111

Abstract

This study aims to analyze the effect of profitability, liquidity, and asset structure on the capital structure of manufacturing companies in the industrial subsector listed on the Indonesia Stock Exchange during the period 2021-2023, as well as to examine the role of company size as a moderating variable in these relationships. The purposive sampling method was used to select a representative research sample. The data were analyzed using multiple regression and Moderated Regression Analysis (MRA). The results show that profitability and liquidity have a significant effect on the company’s capital structure, while asset structure does not have a significant impact. Furthermore, company size does not moderate the influence of profitability, liquidity, or asset structure on capital structure. This study indicates that internal factors such as profitability and liquidity are the main determinants in forming the capital structure of manufacturing companies, whereas company size neither strengthens nor weakens these relationships.
Pengaruh Dewan Direksi, Komite Audit, Coprorate Social Responsibility dan Komisaris Independen Sebagai Variabel Moderasi Terhadap Kinerja Keuangan Perusahaan Ilham Mukti Prayoga; Andy Dwi Bayu Bawono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9283

Abstract

This study aims to obtain empirical evidence regarding the influence of the board of directors, audit committee, and corporate social responsibility on company financial performance, and to examine whether independent commissioners can moderate these relationships. The object of this research is companies listed in the Jakarta Islamic Index 30 (JII 30) during the 2013–2021 period. The sampling technique used was purposive sampling with a total of 62 company data samples. The data analysis method used multiple linear regression and moderation regression analysis. The results show that the board of directors has a significant influence on financial performance, while the audit committee and corporate social responsibility do not. Independent commissioners are proven to moderate the influence of the board of directors and audit committee on financial performance but are not able to moderate the effect of corporate social responsibility on financial performance.
Pengaruh Green Accounting dan Good Governance Terhadap Kinerja Keuangan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2022-2024 Wahyuni, Sri; Bawono, Andy Dwi Bayu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10738

Abstract

Financial performance is the main indicator for evaluating a company's effectiveness and efficiency. This study aims to analyze the effect of environmental cost accounting, environmental information disclosure, independent commissioners, and institutional ownership on financial performance, with corporate social responsibility as a moderating variable. The population in this study was all companies listed on the Indonesia Stock Exchange in 2022-2024. The sampling technique used a purposive sampling method and obtained a sample of 57 non-cyclical consumer companies listed on the Indonesia Stock Exchange and meeting the criteria. Financial performance was measured using Return on Assets (ROA). The research method used was quantitative research. The data sources in this study used secondary data in the form of annual financial reports and company sustainability reports. The data analysis technique used was multiple linear regression analysis with the SPSS 27 program. The results showed that institutional ownership variables affected financial performance, while environmental cost accounting, environmental information disclosure, and independent commissioners did not affect financial performance. Furthermore, corporate social responsibility was unable to strengthen or weaken the relationship between all independent variables and the dependent variable.
Co-Authors Adhianto, Naura Calista Adhianto Aghitia Kevin Meirza* Agusto, Muhammad Nur Ahmad, Rivaldo Maubi Alfiany, Indri Desta Amalla, Atalia Dezy Andity, Vira Sekar Ayu Annisa, Widya Artrisca Tya Luxviasah Atalia Dezy Amalla Azizah, Zulfa Nur Banu Witono Banu Witono Banu Witono, Banu Cahya Fahma Arrosyid Conteh, Abdul Devi Afriantari Puspa Putri Dianti, Prima Mei Dila Nur Aisyah Diyah Nurhidayati Edelwais, Monica Elga Agripta Aribowo Elvia Ivada Elvia Ivada Enggar Pratiwi, Enggar Erma Setiawati Fadhilah, Faisa Nur Fahri Indrajati Fakhriyah, Ananda Laili Fauzan . Ghaida Tyarna, Amira Happy Purbasari Heppy Purbasari Ihwan Susila Ilham Mukti Prayoga Imam Thohari Indah Wahyuni Indrastanti, Sri Retno Krisna Rendi Awalludin Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Lintang Kurniawati Luxviasah, Artrisca Tya M. Sholahuddin Marcelia, Rossa Meirza*, Aghitia Kevin Mila Ramadhanti Moechamad Nasir, Moechamad Muhammad Abdul Aris Mujiyati Mujiyati Mujiyati Mustofa Mustofa Mustofa, M Muthiatulloh, Maryam Dzakiyah Muuna, Adellya Nihayatul Nadia Shofiatun Jannah Nafisah, Aura Fitria Narda, Anya Cetta Nindi Saputri Noer Sasongko Noor Adiba, Dira Rosyida Nur Rohmah Hidayati Nur Rohmah Hidayati, Nur Rohmah Nurhidayati, Diyah Nursiam Nursiam Nursiam Nursiam Nursiam Nursiam, Nursiam Nursoleha, Eva Nurwidayanti, Tri Oqywitdya Setiyawan Ovi Itsnaini Ulynnuha Permatasari, Qisthoni Pratama, Sri Adi Purbasari, Happy Ramadhani, Kharisma Putri Ramadhanti, Mila Rangga Handika Rina Trisnawati Rivaldo Maubi Ahmad Rizky Nirmalasari Rucika Dewi Febriyanti Safitri, Nur Septiyana Sari, Tasya Arum Sherina Arum Pamukti Shinta Permata Sari Shinta Permata Sari Sri Retno Indrastanti Sri Wahyuni Sri Wahyuni Sujatmiko, Fajar Susanti Susanti Syahrina Noormala Dewi, Syahrina Noormala Tri Nurwidayanti Triyono Utami, Setiyawati Budi Wafa Khairani Wafiatun Mukharomah Wahyu Utami Wahyudi, Luki Eko Widi Dian Istiningsih Winda Nur Satiti Wulandari, Risma Ayunda Yuliandari, Amanda Yusuf Rahmatullah Zulfikar Zulfikar Zulfikar