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p-Index From 2021 - 2026
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All Journal International Journal of Application on Economics and Business
Yanti Yanti
Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FACTORS AFFECTING FINANCIAL PERFORMANCE IN TECHNOLOGY COMPANIES Hanssen Fernando; Yanti Yanti
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.v2i3.339-348

Abstract

The purpose of this study is to examine the effect of independent variables of leverage (as measured by debt to equity ratio [DER]), firm size (as measured by natural logarithm of total assets), and liquidity (as measured by current ratio [CR]) on financial performance (as measured by return on equity [ROE]). The sample in this study was selected using purposive sampling which resulted in 10 technology companies from 21 technology companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period were used as research objects. This study uses a panel data regression model with a Fixed Effect Model (FEM) approach using Eviews version 12 program. Based on the analysis, the results of this study show that firm size has a positive and significant effect on financial performance, while leverage and liquidity have a positive and insignificant effect on financial performance.
PROFITABILITY, RISK, AND COMPANY SIZE: UNVEILING THEIR ROLE IN ESG DISCLOSURE Elysia Stephanie; Yanti Yanti
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.v4i2.338-348

Abstract

This study aims to analyze the factors that influence Environmental, Social, and Governance (ESG) Disclosure. Awareness of ESG has been increasing, as evidenced by the growing number of companies that disclose sustainability information in their corporate reports. ESG disclosure serves as a tool for companies to meet stakeholder demands by promoting transparency and accountability. The independent variables used in this study are profitability, risk, and company size, with ESG disclosure as the dependent variable. The study employs a quantitative descriptive approach and the purposive sampling technique. The population that meets the sampling criteria consists of 38 companies out of 131 companies, focusing on the consumer non-cyclicals sector listed on the Indonesian Stock Exchange (IDX) during the period 2022 to 2024. The data used is secondary data obtained from financial reports and sustainability reports, which are accessible through the official IDX website and the companies’ official websites. The collected data were analyzed using EViews version 12. The results of this study indicate that company size has a positive and significant effect on ESG disclosure. This finding supports legitimacy theory, suggesting that larger companies tend to increase their ESG disclosure to gain recognition from stakeholders. On the other hand, profitability and risk have a positive but insignificant effect on ESG disclosure.
THE IMPACT OF ESG DISCLOSURE, LEVERAGE, AND FIRM SIZE ON THE COMPANIES’ FINANCIAL PERFORMANCE Michelle Gracella; Yanti Yanti
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.v4i2.441-453

Abstract

Sustainability and corporate governance issues are increasingly crucial for investors, while strategic decisions regarding capital structure and scale of operations determine a company's resilience amid fluctuating global commodity prices. The 2020–2022 period reflects a recovery phase that demanded rapid adaptation and efficient resource allocation from energy companies. Therefore, an in-depth study is needed to determine how these internal factors influence the ability of energy companies to generate profits. This study aimed to examine the impact of ESG disclosure, leverage, and firm size on company financial performance, as measured by the ROA proxy. This study used data from 91 energy sector companies listed on the Indonesia Stock Exchange for the period 2022 to 2024. This study employed a quantitative method and a purposive sampling technique. This analysis used panel data regression model with a Random Effects Model (REM) approach, processed using the eViews program. The results of this study indicate that ESG disclosure had a negative but insignificant effect on financial performance. Meanwhile, leverage-as another independent variable-has been shown to have a negative and significant impact on company financial performance. Furthermore, firm size has been shown to have a positive and significant impact on company financial performance. To improve future research, it is recommended that researchers increase the sample size by extending the research period and/or expanding the scope of the company sector, as well as incorporating under-researched variables such as Net Interest Margin or Non Performing Loans, which have the potential to impact the company's financial performance.
IMPACT OF ESG DISCLOSURE ON STOCK RETURNS IN COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Herly Nurlinda; Yanti Yanti
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.v4i2.463-471

Abstract

As the growing concern over climate change and environmental issues, investors increasingly seek investments that not only to accumulate yield of stock returns but also to have a positive contribution harmoniously with the Sustainable Development Goals (SDGs) continuously. In the context within business and financial cores, the SDGs are supported by Environmental, Social, and Governance (ESG) disclosures, emerging to serves as a parameter for evaluating an organization’s contribution to environmental and social aspects through good corporate governance. The limited research on the relationship impact between ESG disclosure and stock returns in Indonesia has become the objective which aims the intention to analyze the effect of ESG disclosure on stock returns. This research employs secondary data sample obtained from listed firms on the Indonesia Stock Exchange (IDX) that published ESG scores between year of 2022 until 2024. A total of 228 data observations were analyzed using linear regression method. The research findings reveal a positive and statistically significant between ESG disclosure and stock returns in emerging country, Indonesia. These results support signaling theory, which suggests that the disclosure of non-financial information is able to enhance investor’s trust and confidence. Practically, the findings provide valuable higlights strategic importance of integrating ESG transparency into corporate governance management frameworks to improve the quality of ESG disclosure as a means of increasing and intensify investment attractiveness.
Co-Authors Elysia Stephanie Hanssen Fernando Herly Nurlinda Michelle Gracella