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Jurnalku
Published by PT WIM Solusi Prima
ISSN : -     EISSN : 28089030     DOI : https://doi.org/10.54957/jurnalku.v2i4.300
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnalku merupakan media penyebarluasan hasil penelitian di keuangan umum, termasuk, namun tidak terbatas pada topik ekonomi, bisnis, keuangan, manajemen, akuntansi, kebijakan publik, dan keuangan umum lainnya. Jurnalku terbit empat kali dalam setahun.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol 6 No 1 (2026)" : 2 Documents clear
The effect of corporate social responsibility disclosure, sales growth, and leverage on financial performance Aulia, Ika Rahma; Saebani, Akhmad
Jurnalku Vol 6 No 1 (2026)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v6i1.2051

Abstract

This research is a quantitative study which aims to examine the effect of corporate social responsibility disclosure, sales growth, and leverage, on financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. The background of this study is based on the importance of financial performance as an indicator of a company's success in managing resources, as well as the increasing attention to social responsibility practices and corporate funding policies. The research uses secondary data obtained through annual reports and sustainability reports from the manufacturing sector which are listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The sampling criteria were selected using a purposive sampling method, resulting in 34 companies with 102 observational data points as research objects. Hypothesis testing in this study uses a panel data regression model. The research model is processed and tested using STATA 12. The results of this study are corporate social responsibility disclosure had no effect on financial performance, this finding indicates that CSR disclosure has not been able to directly increase the profitability of manufacturing companies during the observation period.  Sales growth had a significant positive effect on financial performance, indicating that increasing revenue from operational activities is a major factor in improving company profitability.Leverage had a significant negative effect on financial performance, indicating that high debt usage can increase interest expenses and financial risks, thereby suppressing company profits.
Unveiling the dynamics of sustainable financial markets: The role of issuer commitment, third-party verification, and regulation in the ESG alignment of green bonds Pangestuti, Dewi Cahyani
Jurnalku Vol 6 No 1 (2026)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v6i1.2060

Abstract

Over the past decade, green bonds have emerged as a central instrument in sustainable finance markets, functioning as a strategic mechanism for advancing Environmental, Social, and Governance (ESG) objectives. However, their effective alignment with ESG goals remains constrained by regulatory heterogeneity, divergent investment criteria, and variations in the credibility of third-party verification systems. This study aims to identify the key determinants shaping the ESG alignment of green bonds and to comparatively evaluate their effectiveness relative to other sustainable financial instruments, particularly sustainability-linked bonds (SLBs) and social bonds. This research adopts a systematic literature review methodology based on Scopus-indexed publications from 2019 to 2025, applying thematic synthesis and comparative analysis across regions, regulatory contexts, and methodological approaches. The findings indicate that issuer sustainability commitment and credible third-party verification constitute the primary determinants of green bond credibility and pricing, as reflected in the yield discount phenomenon known as the greenium. Moreover, green bonds tend to prioritize the environmental dimension of ESG, whereas SLBs introduce more flexible, performance-based incentive mechanisms. Advanced regulatory frameworks and coherent sustainability taxonomies are shown to play a critical role in accelerating market maturity, strengthening investor confidence, and enhancing market scalability. The study underscores the importance of integrating issuer commitment, independent verification, and coordinated regulatory structures to reinforce the credibility, effectiveness, and long-term scalability of green bond markets in supporting the achievement of global ESG objectives.

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