Jurnal Penelitian dan Pengabdian Masyarakat
Vol. 4 No. 4 (2026): November 2026 In Press

Pengaruh Rasio Keuangan dan ESG Disclosure Terhadap Pertumbuhan Laba Pada Perusahaan Properti & Real Estate

Lilis Sri Hastuti (Universitas Bumigora)
Dewa Ayu Oki Astarini (Universitas Bumigora)
Layali Ihyani (Universitas Bumigora)



Article Info

Publish Date
04 Nov 2026

Abstract

This study aims to examine and analyze the impact of liquidity ratios, solvency ratios, profitability ratios, activity ratios, and Environmental, Social, and Governance (ESG) Disclosure on profit growth among property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This study is a quantitative study using an associative approach. The sample consists of 18 companies in the property and real estate sector selected using purposive sampling, resulting in 90 observations.The research data consists of secondary data sourced from the companies’ annual financial reports and sustainability reports. The data analysis method used is panel data regression, conducted using Eviews 12 software. The results of the study indicate that liquidity ratios, solvency ratios, profitability ratios, and ESG disclosure have no effect on profit growth. Meanwhile, activity ratios have a positive effect on profit growth. Taken together, liquidity ratios, solvency ratios, profitability ratios, activity ratios, and ESG disclosure have a significant effect on profit growth.

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Journal Info

Abbrev

jp2m

Publisher

Subject

Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

Description

Jurnal Penelitian dan Pengabdian Masyarakat ( JP2M ) menyebarluaskan hasil penelitian berbasis pengabdian masyarakat, peningkatan kapasitas masyarakat dan pemberdayaan masyarakat, serta inovasi pemberdayaan masyarakat di seluruh dunia. Fokus dan Ruang lingkup Jurnal Penelitian dan Pengabdian ...