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INDONESIA
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Published by Universitas Ibn Khaldun Bogor
ISSN : 18582214     EISSN : 26547880     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal NERACA KEUANGAN atau NERACA adalah jurnal ilmiah yang menitikberatkan pada pengembangan ilmu akuntansi pada umumnya, sesuai namanya jurnal ini dimaksudkan untuk dapat memberikan inovasi pada perkembangan teknologi dan ilmu akuntansi dengan memberikan informasi informasi praktis hasil pemikiran dan penelitian para pakar akuntansi.
Arjuna Subject : -
Articles 132 Documents
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The Effect of Corporate Governance and Financial Performance on CSR Disclosure and Firm Value Arif, Muhammad Faisal
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23421

Abstract

This study examines the influence of institutional ownership, independent commissioners, Debt to Equity Ratio (DER), and firm size on Corporate Social Responsibility (CSR) disclosure and firm value. Using a quantitative approach, this research analyzes secondary data from financial statements of food and beverage companies listed on the Indonesia Stock Exchange during 2023–2025. From 101 firm-year observations, 86 were selected through purposive sampling. Data were analyzed using multiple linear regression. The results reveal mixed findings. Institutional ownership does not significantly affect CSR disclosure or firm value, indicating that monitoring by institutional investors is not always effective. Independent commissioners have a positive and significant effect on both CSR disclosure and firm value, highlighting the importance of governance quality. DER negatively affects CSR disclosure and firm value, suggesting that high leverage constrains sustainability initiatives and reduces investor confidence. Firm size positively influences CSR disclosure and firm value, reflecting greater visibility and resource capacity. Theoretically, these findings provide a deeper understanding of the role of corporate governance and financial structure in shaping the effectiveness of CSR disclosure and its implications for firm value. Practically, firms are encouraged to strengthen board independence and maintain prudent leverage policies to enhance CSR transparency and firm value
Impact of CAR and ROE on ROA in Indonesian Banking (2021–2024) Kalishara, Kariima Monica; Manda, Gusganda Suria
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23434

Abstract

The purpose of this research is to evaluate how the Capital Adequacy Ratio (CAR) and the Return on Equity (ROE) affect the Return on Assets (ROA) for all Indonesian Stock Exchange-listed banks (IDX)^1 from 2021 to 2024. A quantitative research method with secondary data using annual financial reports was utilized for this study. There were three types of data analysis completed in this study: descriptive statistics, classical assumption tests, and panel regression analyses. The results of this study showed no relationship between CAR and ROA. However, a significant relationship was found between ROE and ROA. Additionally, the results indicate that CAR and ROA have a significant effect on ROE. Therefore, it appears that the efficiency with which banks utilize their equity is more important than how much capital banks need; therefore, profitability for banks will be primarily determined by how well banks manage to efficiently use equity and improve return on investment from equity investees.

Page 14 of 14 | Total Record : 132

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