Durya, Ngurah Pandji Mertua Agung
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Pengaruh Size, ROA dan Leverage Terhadap Struktur Modal Perusahaan di BEI Ratnawita, Ratnawita; Syahribulan; Bachtiar, Irmah Halimah; Syamsinar; Durya, Ngurah Pandji Mertua Agung
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i4.3057

Abstract

This study aims to examine and analyze the effects of firm size, ROA, and leverage on the capital structure of companies listed on the Indonesia Stock Exchange (IDX). The population of this research includes all food and beverage companies listed on the IDX for the 2019-2023 reporting period. The results were obtained both simultaneously and partially. The sampling method used was purposive sampling, resulting in 18 companies as research samples. The analysis technique used in this study is multiple linear regression analysis using SPSS, where the data were tested with the coefficient of determination test (R²), F-test, and t-test at a 5% significance level (0.05). In addition, the data were analyzed using descriptive statistics, and classical assumption tests were also conducted, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The SPSS output showed that the One-Sample Kolmogorov-Smirnov test statistic was 0.132, with residual data having a significance value of Asymp. Tolerance for the three independent variables greater than 0.10, and VIF values below 10, indicating no multicollinearity. The significance values for the independent variables were X₁ (size) = 0.338, X₂ (ROA) = 0.201, and X₃ (leverage) = 0.183. The Durbin-Watson (DW) statistic was 1.873, compared to the Durbin-Watson significance table with N = 90 and three independent variables (K = 3). The regression coefficient (β₁) was 0.003. The regression coefficient (β₂) was 0.042. The R² (R Square) value was 0.937. Variable X₁ (size) had a t-value of 0.084 < t table 0.67735 and a significance value (Sig.) of 0.933 > 0.05. Variable X₂ (ROA) had a t-value of 0.442 < t table 0.67735 and a significance value (Sig.) of 0.659 > 0.05. Variable X₃ (leverage) had a t-value of 10.490 < t table 0.67735.
Analysis of the Integration of Corporate Social Responsibility and Environmental, Social, and Governance (ESG) Jusmarni, Jusmarni; Hsb, Khoirun Nisa; Diana, Rahma; Nurdiani, Tanti Widia; Durya, Ngurah Pandji Mertua Agung
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 5 No. 3 (2025): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v5i3.958

Abstract

The purpose of this study is to analyze the integration of corporate social responsibility and environmental, social, and governance (ESG). This study employed a qualitative research method with a descriptive approach. The data sources in this study are secondary data sources. Secondary data sources were obtained from books, journals, and related sources. The research results show that the integration of corporate social responsibility and environmental, social, and governance (ESG) is an evolution in which the more qualitative, often voluntary, corporate social responsibility is transformed into a measurable, strategic, and fundamental environmental, social, and governance (ESG) framework for building sustainable businesses and attracting investors. This integration involves integrating environmental, social, and governance (ESG) metrics directly into core strategies, rather than simply as add-on programs. The goal of integrating corporate social responsibility and environmental, social, and governance (ESG) is to attract investors and funding, enhance the company's reputation and image, improve risk management, achieve operational efficiency and cost savings, and achieve long-term sustainability.
The Effect of Financial Report Readability, Accounting Policy Consistency, Performance Reporting Pressure, And Information Asymmetry on the Earnings Quality of Public Companies Yahya, Mohammad Rizky; Putri, Juan Anastasia; Affandi, Muhammad Rispan; Durya, Ngurah Pandji Mertua Agung; Iskandar, Merissa Fermica Iskandar
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.768

Abstract

This study examines the effect of financial report readability, accounting policy consistency, performance reporting pressure, and information asymmetry on the earnings quality of public companies. Earnings quality is a crucial indicator for investors and stakeholders because it reflects the extent to which reported earnings represent a firm’s true economic performance. Readable financial reports enhance transparency and reduce misunderstanding among users of financial statements. Accounting policy consistency ensures comparability and reliability of financial information across periods. Performance reporting pressure may encourage managerial opportunistic behavior, potentially reducing earnings quality. Meanwhile, information asymmetry arises when managers possess superior information compared to external stakeholders, which may increase earnings management practices. This study employs a quantitative research approach using secondary data obtained from publicly listed companies. The sample consists of 100 firm-year observations selected through purposive sampling. Data analysis was conducted using the Statistical Package for the Social Sciences (SPSS). The analytical techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and hypothesis testing. The results indicate that financial report readability and accounting policy consistency have a positive and significant effect on earnings quality. Conversely, performance reporting pressure and information asymmetry have a negative and significant effect on earnings quality. Simultaneously, all independent variables significantly influence earnings quality. These findings suggest that improving transparency and consistency in financial reporting while reducing excessive performance pressure and information asymmetry can enhance the quality of corporate earnings. This study contributes to financial accounting literature and provides practical implications for regulators, managers, and investors. 
Asymmetric Impact of Public Service Digitalization on Local Economic Productivity Transformation in Rural Indonesia Shifa, Mutiara; Maryanti, Sri; Ariani, Dian; Durya, Ngurah Pandji Mertua Agung; Karyadi, Sugeng
Indonesian Journal Economic Review (IJER) Vol. 6 No. 2 (2026): June
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i2.769

Abstract

This study examines the asymmetric impact of public service digitalization on the transformation of local economic productivity in rural areas of Indonesia. Digitalization of public services is expected to improve efficiency, accessibility, and transparency; however, its benefits are not always evenly distributed across regions and communities. Using a quantitative approach, this research analyzes how variations in digital access, digital service utilization, institutional capacity, and human capital shape local economic productivity outcomes. Primary data were collected through a structured questionnaire from 100 respondents representing rural micro-entrepreneurs, community leaders, and local public service users. Data were analyzed using SPSS with multiple linear regression techniques. The results indicate that public service digitalization has a significant positive effect on local economic productivity, but the magnitude of its impact differs depending on digital literacy levels and infrastructure readiness. Digital access and service utilization significantly enhance productivity, while institutional capacity strengthens the effectiveness of digital transformation. Conversely, limited human capital creates an asymmetric effect, constraining productivity gains in less-prepared rural areas. Simultaneous testing confirms that all independent variables collectively influence local economic productivity. These findings highlight that digital transformation in rural public services must be accompanied by inclusive capacity-building policies to avoid widening productivity gaps. The study contributes to the literature on digital governance and rural economic development by providing empirical evidence from a developing country context.