Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi, Manajemen, Akuntansi
Musyafa'ah, Siti
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Environmental, Social, and Governance (ESG) Disclosure and Retention Ratio on Company Size in Companies Listed on the Indonesia Stock Exchange in 2022-2024 Mufahamah, Euis; Rahyono, Rahyono; Saputra, Rengga Desca; Azzahra, Safira; Rahmadani, Nanda; Musyafa'ah, Siti
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.10041

Abstract

This study aims to examine the influence of environmental, social, and governance (ESG) disclosure and retention ratios on company size. Sample selection was carried out using the purposive sampling method, which is a sampling technique from a number of populations based on certain criteria so that the selected sample is in accordance with the research objectives. The population in this study is energy sector companies listed on the Indonesia Stock Exchange in 2022-2024. The number of samples obtained was 8 energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024, so the number of observations was 24 data. The data sources used in this study come from the official website of the Indonesia Stock Exchange and the websites of related companies. This study uses a quantitative approach with data collection techniques using descriptive analysis and multiple linear regression analysis, and utilizes SPSS 25 software to process data. The results of the analysis show that ESG disclosure and retention ratio have no effect on company size. These findings indicate that these factors have not been the main determinant of the size of energy sector companies in Indonesia in the study period. This research is expected to contribute to the development of literature related to ESG and retention ratios in Indonesia and become a consideration for company management and investors in strategic decision-making.
The Effect of Green Accounting And Environmental Performance on Financial Performance Nursari, Ayu; Azzahra, Safira; Musyafa'ah, Siti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 2: Januari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i2.13055

Abstract

This study aims to analyze the influence of green accounting and environmental performance on the financial performance of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This study uses a descriptive quantitative approach with secondary data from the company's annual and sustainability reports. Green accounting is measured by the ratio of CSR expenditure to net profit, environmental performance using the PROPER score, and financial performance is measured by the Return on Assets (ROA) ratio. The results of multiple linear regression analysis showed that green accounting had a positive and significant influence on financial performance, while environmental performance had no significant influence. The limitations of this study lie in the limited scope of sectors and time and have not considered other relevant variables. This research contributes to the ongoing accounting literature by highlighting the importance of green accounting disclosure as a strategy to improve financial performance and company reputation. The novelty of this study lies in the financial approach in the measurement of green accounting and the evaluation of the effectiveness of the PROPER score in explaining the financial performance of the company.
Co-Authors Azzahra, Safira Euis Mufahamah Rahmadani, Nanda Rahyono Rahyono Saputra, Rengga Desca