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Pengaruh Pengungkapan Corporate Social Responsibility, Struktur Modal, dan Financial Distress terhadap Return Saham Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2021 Fathihani; Randyantini, Vely; Saputri, Ika Puji; Wijayanti, Fitri Ayu Kusuma
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 1 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i1.6046

The purpose of this study was to analyze the effect of corporate social responsibility disclosure, capital structure and financial distress on stock returns. The sample is a manufacturing company listed on the IDX between 2017 and 2021. The sampling method was carried out using the convenience sampling method, namely the sample was determined with certain considerations so that 38 companies were selected. Data analysis procedure with multiple linear regression analysis. The test results show that partially, capital structure and financial distress have a positive and significant effect on stock returns; while CSR disclosure proved to have no significant effect on stock returns. Simultaneously, the three independent variables analyzed proved to have a significant effect on stock returns.

PENGARUH FINANCIAL LITERACY, SELF EFFICACY DAN LOCUS OF CONTROL TERHADAP KEPUTUSAN INVESTASI SAHAM (studi kasus pada generasi Z yang terdaftar di Kustodian Sentral Efek Indonesia) Fathihani; Putri, Salwa Alfiani
Jurnal Manajemen Bisnis Dan Organisasi Vol 3 No 2 (2024): Jurnal Manajemen Bisnis Dan Organisasi (JMBO)
Publisher : Yayasan Pendidikan Cahaya Budaya Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58290/jmbo.v3i2.358

Penelitian ini bertujuan untuk menganalisis Financial Literacy, Self Efficacy, dan Locus of Control Terhadap Keputusan Investasi Saham Pada Generasi Z Yang Terdaftar Di Kustodian Sentral Efek Indonesia (KSEI). Generasi Z merupakan kelompok usia yang mulai memasuki dunia investasi, dan pemahaman tentang faktor-faktor yang mempengaruhi keputusan investasi mereka menjadi penting dalam mengembangkan strategi edukasi dalam pemilihan investasi yang tepat. Metode penelitian yang digunakan adalah pendekatan kuantitatif. Populasi dari penelitian ini adalah generasi Z Yang Terdaftar Di Kustodian Sentral Efek Indonesia (KSEI). Metode pengambilan sampel yang digunakan adalah non-probability sampling dengan teknik purposive sampling. Sampel dalam penelitian ini adalah 100 responden. Jenis data dalam penelitian ini adalah data primer, yaitu data yang dikumpulkan langsung dari sumber aslinya yang dihasilkan dari interaksi langsung dengan responden atau objek penelitian melalui metode penyebaran kuesioner. Data dianalisis menggunakan regresi linier berganda untuk menguji pengaruh simultan dan parsial dengan menggunakan software (Statistical Package for Social Sciences) SPSS versi 26. Hasil Penelitian menunjukkan bahwa ketiga variabel Financial Literacy, Self Efficacy, dan Locus of Control berpengaruh positif dan siginifikan terhadap Keputusan Investasi Saham Pada Generasi Z Yang Terdaftar Di Kustodian Sentral Efek Indonesia (KSEI).

Optimalisasi Pendekatan Islamicity Performance Index Guna Meningkatkan Stabilitas Perbankan Syariah: Praktik Green Banking Sebagai Moderasi Fathihani; Santoso, Natalia; Randyantini, Vely; Mareta, Sigit; Saputri, Ika Puji
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 2 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Februari - Maret 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i2.4275

Sistem keuangan berperan penting dalam perekonomian dan berfungsi mengalokasikan dana dari pihak yang mengalami surplus kepada yang mengalami defisit. Apabila sistem keuangan tidak stabil dan tidak berfungsi secara efisien, pengalokasian dana tidak akan berjalan dengan baik sehingga dapat menghambat pertumbuhan ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh Islamicity Performance Index terhadap stabilitas Bank Umum Syariah di Indonesia dengan praktik green banking sebagai variabel moderasi. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari Otoritas Jasa Keuangan dan Bursa Efek Indonesia dengan periode 2017-2023. Populasi dalam penelitian ini berjumlah 14 bank umum syariah. Pemilihan sampel menggunakan metode non probability sampling dengan teknik purposive sampling dan didapatkan sampel sebanyak 8 bank umum syariah dengan 7 tahun pengamatan sehingga diperoleh 56 data penelitian. Metode penggujian hipotesis dalam penelitian ini menggunakan model regresi data panel dengan menggunakan program Eviews. Urgensi dari penelitian ini adalah untuk melihat dampak penerapan Islamicity Performance Index dan Praktik Green Banking bagi stabilitas Bank Umum Syariah, khususnya dari sudut pandang islam. Hasil penelitian menunjukkan bahwa praktik Islamicity Performance Index yang dimoderasi dengan praktik Green Banking berpengaruh positif signifikan terhadap stabilitas Bank Umum Syariah.

Sustainable Banking Practices and Cost Efficiency: Evidence on Profitability from Islamic Commercial Banks in Indonesia Fathihani; Sulistiyowati, Rini; Kusuma, Hendra
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7359

This study aims to examine the effect of green banking implementation and operational cost efficiency on the profitability of Islamic Commercial Banks in Indonesia during the period 2020–2024. The variables used in this study include green banking as an exogenous variable, operational efficiency (BOPO) as an independent variable, and return on assets (ROA) as a measure of profitability. This quantitative study employs secondary panel data sourced from the annual reports of Islamic Commercial Banks registered with the Financial Services Authority (OJK). The analysis uses a path model approach. The results reveal that green banking has a positive and significant effect on ROA while BOPO has a significant negative effect on ROA. Simultaneous testing found that the implementation of green banking as measured by GCR and BOPO had a positive and significant influence on ROA.These findings indicate that sustainable banking practices and cost efficiency play a critical role in enhancing the financial performance of Islamic banks in Indonesia.

Sustainable Banking Practices and Cost Efficiency: Evidence on Profitability from Islamic Commercial Banks in Indonesia Fathihani; Sulistiyowati, Rini; Kusuma, Hendra
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7359

This study aims to examine the effect of green banking implementation and operational cost efficiency on the profitability of Islamic Commercial Banks in Indonesia during the period 2020–2024. The variables used in this study include green banking as an exogenous variable, operational efficiency (BOPO) as an independent variable, and return on assets (ROA) as a measure of profitability. This quantitative study employs secondary panel data sourced from the annual reports of Islamic Commercial Banks registered with the Financial Services Authority (OJK). The analysis uses a path model approach. The results reveal that green banking has a positive and significant effect on ROA while BOPO has a significant negative effect on ROA. Simultaneous testing found that the implementation of green banking as measured by GCR and BOPO had a positive and significant influence on ROA.These findings indicate that sustainable banking practices and cost efficiency play a critical role in enhancing the financial performance of Islamic banks in Indonesia.

Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Manajemen Laba: Studi Empiris Pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023 Gulo, Kaidir Desman; Fathihani; Randyantini, Vely
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 1 (2024): Desember: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafijurnalilmiahmahasiswa.v1i6.123

This article is here to find out the motivation of managers in managing profits, including profitability, leverage and company size. This research is still a hot topic of conversation among researchers, so many studies have been conducted since 2019. This research aims to discuss the influence of profitability, leverage and company size on earnings management in pharmaceutical companies listed on the Indonesian Stock Exchange (IDX) in 2019-2023. This research uses descriptive statistical analysis using secondary data with descriptive statistical tests. Followed by the classical assumption test using the multiple regression model hypothesis testing method. Several conclusions can be drawn that there is profitability which has a positive effect on earnings management, the leverage variable has a negative effect on earnings management, the company size variable has a negative effect on earnings management. It is recommended that further research increase the number of years tested, so that the research results can be more accurate

Transformational Leadership and Work Engagement on Organizational Citizenship Behavior With Learning Organization as A Mediation Variable Soilihin, Agung; Fathihani
Dinasti International Journal of Management Science Vol. 5 No. 3 (2024): Dinasti International Journal of Management Science (January-February 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i3.2166

This study aims to find out that Leadership Leadership in Work Engagement has an influence on Organizational Citizenship Behavior in Leadership Leadership mediates the influence of Leadership Leadership and Work Engagement on Organizational Citizenship Behavior. The population used is employees of PT. Penida Kreasi Persada with a sample of 85 employees. Data collection was carried out using a questionnaire method where respondents answered questions arranged in choice form and the question scale used a Likert scale (1-5). The method used in this research is quantitative analysis with the SEM analysis tool and the SmartPLS 3.3 tool. The research results show that Transformational Leadership is positive and has no significant effect on Organizational Citizenship Behavior. Work engagement has a significant positive effect on Organizational Citizenship Behavior. Transformational Leadership and Work Engagement have a significant positive effect on learning organizations. Learning organization has a significant positive effect on Organizational Citizenship Behavior. Transformational leadership and work engagement have a significant positive effect on organizational citizenship behavior through learning organizations.

Pengaruh Green Banking, Sustainability Reporting, dan Kualitas Laba Terhadap Kinerja Perusahaan pada Bank Umum Konvensional di Indonesia (Periode 2020–2024) Lusiva Pardosi; Fathihani
Jurnal Ilmiah Literasi Indonesia Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/k6d82n31

This study aims to analyze the effect of Green Banking, Sustainability Reporting, and earnings quality on corporate performance in conventional banks in Indonesia during the 2020–2024 period. This research employs a quantitative approach with a causal design. The independent variables include Green Banking, Sustainability Reporting, and earnings quality, while the dependent variable is corporate performance measured by Return on Equity (ROE). The research population consists of 68 banks listed on the Indonesia Stock Exchange, and through purposive sampling, 22 banks were selected over five observation years, resulting in 110 total samples. The data used are secondary data analyzed with descriptive statistics, classical assumption tests, and multiple regression using SPSS 26. The findings reveal that: (a) Green Banking has a significant effect on corporate performance, indicating that the implementation of environmentally friendly banking practices in bank operations can enhance profitability; (b) Sustainability Reporting significantly affects corporate performance, suggesting that sustainability disclosure improves investor trust, corporate reputation, and transparency in managing environmental, social, and governance aspects; (c) earnings quality significantly influences corporate performance, indicating that profits derived from real operational activities and free from accounting distortions strengthen bank profitability.

PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI PADA EMITEN INDEKS SRI-KEHATI Fathihani; Randyantini, Vely; Ferdiyantoro, Suryo; Hafisah, Durotun
PRIMA EKONOMIKA Vol. 17 No. 1 (2026): Jurnal Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v17i1.390

Pandemi Covid-19 sejak akhir 2019 telah memicu ketidakstabilan ekonomi global dan menurunkan kepercayaan investor, yang tercermin pada melemahnya aktivitas pasar modal di Indonesia. Kondisi ini mendorong pergeseran preferensi investor dari orientasi jangka pendek menuju pertimbangan keberlanjutan melalui pengungkapan Environmental, Social, and Governance (ESG). Penelitian ini bertujuan menganalisis pengaruh pengungkapan ESG terhadap nilai perusahaan serta menguji peran kinerja keuangan sebagai variabel moderasi. Objek penelitian adalah perusahaan yang tergabung dalam indeks SRI-KEHATI periode 2020–2024 dengan pendekatan kuantitatif menggunakan data sekunder. Analisis dilakukan dengan regresi data panel dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa dimensi sosial dan tata kelola berpengaruh positif terhadap nilai perusahaan, sedangkan dimensi lingkungan tidak menunjukkan pengaruh signifikan. ROA berpengaruh positif terhadap nilai perusahaan dan berperan sebagai variabel moderasi yang memperkuat hubungan antara aspek sosial dan tata kelola dengan nilai perusahaan, namun tidak pada aspek lingkungan. Temuan ini menegaskan bahwa investor lebih responsif terhadap kombinasi kinerja sosial, tata kelola, dan profitabilitas dalam menentukan nilai perusahaan

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