Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) International Journal of Management, Economic and Accounting
Siti Musyafa'ah
Universitas Malahayati
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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 Euis Mufahamah; Rahyono Rahyono; Rengga Desca Saputra; Safira Azzahra; Nanda Rahmadani; Siti Musyafa'ah
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.
Analysis of Financial Distress Using Financial and Non-Financial Indicators with the Altman Z-Score, Grover, and Springate Approaches Siti Musyafa'ah; Euis Mufahamah; Anita
International Journal of Management, Economic and Accounting Vol. 4 No. 2 (2026): April 2026
Publisher : Yayasan Multidimensi Kreatif

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Abstract

This study aims to analyze financial distress using financial and non-financial indicators in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research method used is a quantitative approach with secondary data in the form of the company's annual financial statements, which is analyzed by regression panel data. The measurement of financial distress prediction in this study used the Springate model. Based on the results of the model selection test, the most appropriate approach to use is the Common Effect Model (CEM). The results of hypothesis testing showed that Leverage, Net Profit Margin, and Current Ratio had a significant effect on financial distress, while audit committees and institutional ownership had no effect on financial distress. Simultaneously, all independent variables have been shown to have a significant effect on financial distress. The implications of this study are expected to be a consideration for company management in improving the efficiency of financial management as well as for investors in assessing the level of financial health and risk of financial distress before making investment decisions.
Co-Authors Anita Euis Mufahamah Nanda Rahmadani Rahyono Rahyono Rengga Desca Saputra Safira Azzahra