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All Journal Jurnal Ekonomi AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan Account : Jurnal Akuntansi, Keuangan dan Perbankan MANAJEMEN DEWANTARA JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Journal of Economics and Business UBS Yumary: Jurnal Pengabdian kepada Masyarakat Studi Ilmu Manajemen dan Organisasi Jurnal Paradigma Akuntansi Jurnal Impresi Indonesia Golden Ratio of Finance Management JURNAL ECONOMINA Inkubis: Jurnal Ekonomi dan Bisnis Journal Research of Social Science, Economics, and Management e-Jurnal Apresiasi Ekonomi International Journal of Application on Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Journal of Innovation and Community Engagement
Rousilita Suhendah
Department Of Business Accounting, Universitas Tarumanagara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ESG Disclosure and Capital Structure in Explaining the Value of Renewable Energy-Oriented Energy Companies Alfina Damayanti; Rousilita Suhendah
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2924

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) disclosure and capital structure on firm value in renewable energy-oriented companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Secondary data were obtained from financial, annual, and sustainability reports. Using purposive sampling, 34 observations from 7 companies were analyzed through panel data regression with EViews 12. The results show that ESG disclosure has a negative and significant effect on firm value, while capital structure has no significant effect. This study contributes to the ESG literature in Indonesia’s renewable energy sector and underscores the importance of improving ESG implementation and disclosure transparency to enhance investor confidence and support sustainable firm value
PENGARUH ENVIRONMENTAL SOSIAL GOVERNANCE DISCLOSURE DAN INTELLECTUAL CAPITAL TERHADAP PROFITABILITY (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) Septi Lillahsari Sulistyorini; Rousilita Suhendah
MANAJEMEN DEWANTARA Vol 10 No 3 (2026): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v10i3.23040

Abstract

The aim of this research is to analyze how the influence of Environmental, Social, Governance (ESG) Disclosure and Intellectual Capital (IC) influences the increase profitability the data used in this study is secondary data from manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2022-2024. The sample was selected using the random sampling method purposive sampling and the data obtained amounted to 36 companies. The data was processed using software Eviews version 13. The results obtained from this study are Environmental, Social, Governance (ESG) Disclosure does not have a significant effect on profitability However Intellectual Capital (IC)has a significant impact on profitability. The implications of these findings suggest that manufacturing companies need to focus more on managing Intellectual Capital as a key driver of profitability, as well as re-evaluating ESG disclosure strategies to ensure they have a tangible impact on the company's financial performance.
Determinan Cash Holding Pada Perusahaan Teknologi di BEI Tahun 2023-2025 Muhammad Rihan Athallah; Rousilita Suhenda
Jurnal Impresi Indonesia Vol. 5 No. 7 (2026): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v5i7.7891

Abstract

Perubahan kondisi ekonomi pascapandemi dan fenomena tech winter telah meningkatkan ketidakpastian bisnis pada perusahaan sektor teknologi, sehingga kebijakan pengelolaan kas (cash holding) menjadi aspek strategis dalam menjaga likuiditas dan keberlanjutan operasional perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh tingkat arus kas (cash flow level), capital expenditure, profitabilitas, dan leverage terhadap cash holding pada perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2023–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan desain deskriptif dan verifikatif. Data yang digunakan berupa data sekunder dari laporan keuangan 10 perusahaan teknologi yang terdaftar di BEI selama periode penelitian. Teknik analisis data menggunakan regresi data panel dengan bantuan perangkat lunak EViews 13, melalui pengujian pemilihan model, uji asumsi, uji F, dan uji t. Hasil penelitian menunjukkan bahwa model terbaik yang digunakan adalah Random Effect Model (REM). Secara simultan, tingkat arus kas, capital expenditure, profitabilitas, dan leverage berpengaruh signifikan terhadap cash holding. Secara parsial, capital expenditure dan leverage berpengaruh negatif dan signifikan terhadap cash holding, sedangkan tingkat arus kas dan profitabilitas tidak berpengaruh signifikan. Penelitian ini menyimpulkan bahwa keputusan penyimpanan kas perusahaan teknologi lebih dipengaruhi oleh kebutuhan investasi dan struktur pendanaan dibandingkan kemampuan menghasilkan laba maupun arus kas operasional.
Green Banking, Corporate Social Responsibility, and Firm Value: The Moderating Role of Non-Performing Loans Ariyanto Bakti Pangala; Rousilita Suhendah
Golden Ratio of Finance Management Vol. 6 No. 2 (2026): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i2.2426

Abstract

This study examines whether green banking and corporate social responsibility (CSR) affect firm value and whether non-performing loans (NPLs) moderate these relationships. The study uses publicly available audited financial statements, annual reports, and sustainability reports of banking companies listed on the Indonesia Stock Exchange for the 2022–2024 period. Purposive sampling identified 24 eligible banks and 72 initial firm-year observations; after nine outlier observations were excluded, the final balanced panel comprised 21 banks and 63 observations. Green banking was measured using a green banking disclosure index, corporate social responsibility was measured using a CSR disclosure index, firm value was measured using Tobin's Q, and non-performing loans were measured using the NPL ratio. Panel-data moderated regression was estimated in EViews 12. The Chow, Hausman, and Lagrange Multiplier tests supported the random effects model. Green banking (β = -1.0361; p = 0.1126) and CSR (β = 0.0176; p = 0.9612) had no significant direct effect on firm value. The green banking-NPL interaction was positive and significant (β = 66.6937; p = 0.0056), while the CSR-NPL interaction was not significant (β = -11.0913; p = 0.4143). These findings indicate that credit-risk conditions change the market relevance of green banking disclosure and underscore the need to integrate sustainability disclosure with disciplined credit-risk management.
THE EFFECT OF INSTITUTIONAL OWNERSHIP, FOREIGN OWNERSHIP, LEVERAGE AND AUDIT FIRM SIZE ON CSR DISCLOSURE Imanuela Glory Della Febryanti; Rousilita Suhendah
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.318-330

Abstract

This study empirically examines the effect of institutional ownership structure, foreign ownership structure, financial leverage and audit firm size from 2019-2021. The dependent variables used in this study are corporate social responsibility disclosure. This study uses quantitative research methods with secondary data obtained from the annual financial statements of basic material companies listed on the BEI. There are 138 data from 46 companies selected as research samples based on the purposive sampling method. The data processing in this study was tested using the Eviews 10. The results of the regression test showed that institutional ownership had a positive and significant effect on corporate social responsibility disclosure (CSRD), while foreign ownership, financial leverage and audit firm size had no effect on corporate social responsibility disclosure (CSRD).
THE INFLUENCE OF BOARD MEETINGS, ENVIRONMENTAL PERFORMANCE, AND FIRM SIZE ON PROFITABILITY Cynthia Tjahjadi; Rousilita Suhendah
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.273-282

Abstract

The purpose of this research is to obtain empirical evidence regarding the influence of board meetings, environmental performance, and firm size on profitability in manufacturing companie within the basic materials and non-cyclical consumer sub-sectors listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Using a sample of 49 companies out of a total of 243 companies selected through a purposive sampling method, this study applies multiple linear regression analysis and processes the data using Excel and Eviews 12 software. The findings indicate that board meetings have no effect on profitability. In addition, environmental performance has a positive effect on profitability, whereas firm size has a negative effect on profitability.
ASSESSING PORTFOLIO EFFICIENCY THROUGH RISK-ADJUSTED MEASURES: A COMPARATIVE ANALYSIS OF MARKOWITZ AND SINGLE INDEX MODELS Steven Imanuel; Rousilita Suhendah
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.349-360

Abstract

This study is conducted to evaluate and compare the effectiveness of portfolios formed using the markowitz model along with the single index model based on return, risk, and investment performance evaluation ratios. The research method uses data from IDX80 companies. The results show that the portfolio formed using the markowitz model yield a return of 0.06% in one day, accompanied by a risk level of 0.007%, while the single index model generates an elevated return of 0.24% with a risk of 1.51%. In terms of performance, based on the sharpe ratio, the highest value was obtained in the markowitz portfolio at 0.059330, while the highest treynor ratio and jensen ratio were found in the single index model, yielding values of 0.002264 and 0.002142, respectively. These results indicate that the markowitz model is more efficient in minimizing risk, while the single index model is superior in maximizing returns. Thus, the markowitz model is better suited for investors who are risk-averse, while the single index model is fitted for moderate to aggressive investors who prioritize higher potential returns despite greater risk.
Pengaruh Beban Pajak Tangguhan, Leverage, dan Manajemen Laba Terhadap Penghindaran Pajak dengan Moderasi Komisaris Independen pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2021-2024 Muhammad Adrian; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (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.v7i2.10799

Abstract

This study aims to examine the influence of deferred tax expense, leverage, and earnings management on tax avoidance, with independent commissioners as a moderating variable. The research focuses on property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using the purposive sampling method, a sample of 31 companies was obtained, totaling 124 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM), processed through EViews 12 software. The results indicate that leverage has a significant positive effect on tax avoidance, while earnings management has a significant negative effect. Meanwhile, deferred tax expense has no effect on tax avoidance. Regarding the moderating role, the test results show that independent commissioners are unable to moderate the influence of deferred tax expense, leverage, or earnings management on tax avoidance. This suggests that the internal oversight function through the proportion of independent commissioners has not yet provided a significant impact on corporate tax policies in this sector.
Reaksi Pasar Modal Indonesia terhadap Peresmian Danantara pada Saham Perusahaan Indeks IDX BUMN20 di Bursa Efek Indonesia Nadhea Hasna Annisa; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (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.v7i2.10812

Abstract

The objective of this study is to examine whether significant differences exist in abnormal returns, trading volume activity, and trading frequency of firms included in the IDX BUMN20 Index on the Indonesia Stock Exchange before and after the inauguration of Danantara. The research employs secondary data derived from IDX BUMN20 constituent firms, covering a three-day window prior to and a three-day window following the event. The sample was selected using purposive sampling, yielding a total of 20 firms. Data analysis was conducted using EViews version 12. The empirical results indicate that there are no statistically significant differences in abnormal returns, trading volume activity, or trading frequency in the periods before and after the inauguration of Danantara.
Analisis Pengaruh Pengukuran Potensi Kebangkrutan Metode Altman Z-Score, Zmijewski X-Score dan Springate S-Score Terhadap Harga Saham pada Perusahaan Subsektor Media dan Hiburan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Kurnia Sari Dewi; Rousilita Suhendah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (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.v7i2.10820

Abstract

This study aims to examine the effect of bankruptcy potential measurement methods namely the Altman Z-Score, Zmijewski X-Score, and Springate S-Score on stock prices. The study utilizes secondary data obtained from media and entertainment subsector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research sample was selected using a purposive sampling method, comprising 12 companies with a total of 48 observations. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM), processed using EViews 12 software. The results indicate that the Altman Z-Score has no effect on stock prices, the Zmijewski X-Score does not have a significant positive effect on stock prices, while the Springate S-Score has a significant positive effect on stock prices. These findings suggest that the Altman Z-Score and Zmijewski X-Score are less relevant in predicting market reactions to a company’s fundamental conditions.
Co-Authors ABDUL HAMID HABBE Aini Indrijawati Alfina Damayanti Alifah M. Anwar Andrew Yonanda Angelina Angelina Arifuddin Arifuddin Ariyanto Bakti Pangala Arya Hadi Dharmawan Asri Usman Beddu Tang Chandra, Nadya Aurelia Christian Sukendra Christin Angelia Clara Felixa Tridian Cynthia Tjahjadi Darwis Said, Darwis Daryatno, Andreas Bambang Davina Christophia Angelica Debra, Jane Dinara Dosen Drajat Martianto Elsa Imelda Elsa Imelda Fanny Andriani Setiawan Florencia Irena Lawita Gagaring Pagalung Gede Andhika Widdharma Putra Goh , Erica Hamsiah Hamsiah Hartono Gunarso Hendrata, Fiorensa Jasmine Heni , Heni Imanuela Glory Della Febryanti Indah Purnama Sari Mardjuni Irene Kim Lie Ivan Kanel Ivan Kanel Ivan Kanel Jennifen Wijaya Jennifer , Jennifer Jessica Aurelia Winoto Johan Johan Karnawi Kamar Karnawi Kamar, Karnawi Kartika Sukmaningtyas Kartini Kartini Krisna, Nandan Lima Kurnia Sari Dewi Lie, irene kim Lindrawati Lindrawati Made Dwi Ariesta Dennis Mochamad Ramza Rapier Gussa MOHAMMAD SOFYAN Muhammad Adrian Muhammad Rihan Athallah Muhammad Yusuf Muhammad Yusuf Nadhea Hasna Annisa Nandan Lima Krisna Nikita Stevansyah Oktavia, Erika Prastyawan, Tangguh Bakit Priscilia Christie Lee R. Sapto Hendri Boedi Soesatyo Rico Ricardo Rini Tri Hastuti Ryan Firdiansyah Suryawan Septi Lillahsari Sulistyorini Seraphine, Adeline Sophia , Natasya Yohana Stevansyah, Nikita Steven Imanuel Sundari, Sri suryawan, ryan firdiansyah Susanna Ndraha Syahrul Syahrul Syarifuddin Tangguh Bakit Prastyawan Thalia, Madeline