Jurnal Fakultas Ekonomi Universitas Islam Lamongan
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Pengaruh Capital Intensity Dan Sales Growth Terhadap Kondisi Financial Distress (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efeke Indonesia Periode 2019-2023)
Full text linkSektor pertambangan di Indonesia memiliki peran penting sebagai salah satu kontributor terbesar terhadap Produk Domestik Bruto (PDB). Namun, di balik kontribusi yang besar tersebut, sektor ini juga mencatat jumlah perusahaan terbanyak yang mengalami delisting dari Bursa Efek Indonesia. Kondisi yang kontradiktif ini mengindikasikan adanya kerentanan keuangan yang berpotensi menimbulkan financial distress pada perusahaan.. Penelitian ini bertujuan untuk mengetahui pengaruh capital intensity dan sales growth terhadap kondisi financial distress pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Variabel dependen dalam penelitian ini adalah financial distress yang diukur menggunakan metode Altman Z-Score, sedangkan variabel independennya adalah capital intensity dan sales growth. Metode penelitian yang digunakan adalah kuantitatif dengan teknik purposive sampling. Sampel penelitian terdiri dari 16 perusahaan yang dipilih dari 49 populasi. Data penelitian bersumber dari laporan tahunan dan laporan keuangan yang diperoleh melalui situs resmi BEI. Analisis data dilakukan menggunakan uji statistik deskriptif, uji asumsi klasik, analisis regresi logistik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa capital intensity berpengaruh terhadap financial distress, sedangkan sales growth tidak berpengaruh terhadap financial distress. Secara simultan, capital intensity dan sales growth berpengaruh terhadap financial distress. Temuan ini menegaskan bahwa tingginya proporsi aset tetap dapat memengaruhi tingkat risiko financial distress, sementara pertumbuhan penjualan belum tentu mampu mencegah kondisi tersebut
Pengaruh Financial Distress, Komite Audit, Dan Penerapan Ifrs Terhadap Timeliness Pelaporan Keuangan (Studi Empiris Pada Perusahaan Sektor Property&Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023)
Full text linkRegulasi ketepatan waktu penyampaian laporan keuangan wajib dipatuhi oleh seluruh perusahaan yang terdaftar di BEI. Pada praktiknya masih banyak perusahaan yang mengalami keterlambatan pelaporan. Penelitin ini bertujuan menganalisis faktor yang memengaruhi timeliness pelaporan keuangan pada sektor perusahaan property & real esatet periode 2019-2023. Hasil penelitian menunjukan bahwa financial distress berpengaruh negatif terhadap timeliness pelaporan keuangan, sedangkan komite audit, dan penerapan IFRS tidak berpengaruh terhadap timeliness pelaporan keuangan, serta financial distress, komite audit, dan penerapan IFRS tidak berpengaruh terhadap timeliness pelaporan keuangan. Analisis perpektif menunjukan bahwa financial distress mendorong keterlambatan pelaporan karena perusahaan cenderung menunggu kondisi lebih stabil. Jumlah komite audit yang besar tidak selalu mencerminkan efektivitas pengawasan. Selain itu, penerapan IFRS belum cukup kuat untuk memengaruhi ketepatan waktu pelaporan keuangan
The Influence of Debt Policy and Investment Decisions on Company Value with Dividend Policy as a Moderating Variable (Empirical Study on LQ 45 Companies Listed on the IDX)
Full text linkThis study aims to analyze the effect of debt policy and investment decisions on firm value, with dividend policy as a moderating variable. This research is quantitative and uses secondary data in the form of audited annual financial statements sourced from the official website of the Indonesia Stock Exchange (IDX). The population consists of 45 LQ45 companies listed on the IDX during the 2020–2024 period. Purposive sampling was employed to select 16 companies that met the criteria, which were observed over a five-year period. Data analysis was conducted using panel data regression and moderated regression analysis with EViews 12 software. The results indicate that debt policy partially affects firm value, and investment decisions affect firm value. Dividend policy does not moderate the effect of debt policy on firm value, whereas dividend policy does moderate the effect of investment decisions on firm valu
Pengaruh Kinerja Lingkungan dan Ukuran Perusahaan Terhadap Pengungkapan Sustainable Development Goals
Full text linkPenelitian ini menggunakan metode purposive sampling dan menghasilkan 55 data dari 11 perusahaan pertambangan selama periode 2020–2024. Analisis dilakukan menggunakan regresi linier berganda dengan bantuan IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa kinerja lingkungan tidak berpengaruh signifikan terhadap pengungkapan SDGs, sedangkan ukuran perusahaan berpengaruh positif dan signifikan. Secara simultan, kedua variabel terbukti berpengaruh signifikan. Temuan ini menegaskan peran kapasitas perusahaan dalam mendorong transparansi keberlanjutan serta memberikan rujukan bagi regulator dan perusahaan dalam meningkatkan kualitas pengungkapan SDGs di sektor pertambangan
The Influence of Good Corporate Governance on Sustainability Reporting: The Moderating Role of Leverage
Full text linkThis study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms (independent commissioners, audit committees, and managerial ownership) on the quality of sustainability reports in mining companies listed on the Indonesia Stock Exchange for the period 2021–2023, as well as to examine the role of the Debt to Equity Ratio (DER) as a moderating variable. The research employed a quantitative approach with purposive sampling techniques, resulting in a sample of 29 companies. Data were obtained from annual reports and GRI-based sustainability reports. The analysis was conducted through multiple regression and moderated regression analysis (MRA). The results indicate that the audit committee has a positive and significant impact on sustainability reports, whereas independent commissioners and managerial ownership have no effect. DER is not proven to moderate the relationship between GCG mechanisms and the quality of sustainability disclosure. These findings confirm that the effectiveness of internal oversight through the audit committee is more decisive than ownership structure or external pressure from the funding structure. This study contributes theoretically to the strengthening of stakeholder theory and legitimacy theory, and provides practical implications for regulators and management to enhance the quality of sustainable governance in the mining sector
Relationship Marketing Strategies in Building Long-Term Partnerships Between Contractor And Clients in the Property Sector
Full text linkThis study aims to analyze the influence of five dimensions of relationship marketing—communication, trust, commitment, empathy, and long-term orientation—on long-term partnerships between contractor companies and clients in the property sector, particularly in Tabanan, Bali. A quantitative method was applied using purposive sampling with 100 respondents. Data were analyzed using multiple linear regression with SPSS
The Effect of Company Size, Auditor Change, and Audit Committee Gender on Audit Delay (Empirical Study of Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange 2020-2024)
Full text linkThe purpose of this study was to determine and obtain empirical evidence regarding the influence of company size, auditor turnover, and audit committee gender to audit delay. This study used an associative quantitative approach. Data collection used purposive sampling from a sample of banking sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Based on the model testing results, the best model was the Random Effects Model. The study concluded that company size, auditor turnover, and audit committee gender simultaneously influenced audit delay. Company size partially influenced audit delay, auditor turnover had no partial effect on audit delay, and audit committee gender partially influenced audit delay
Pengaruh Green Investment dan Struktur Modal Terhadap Pengungkapan Emisi Karbon
Full text linkPemanasan global yang terus meningkat menjadi kepedulian masyarakat terhadap isu perubahan iklim yang mengakibatkan adanya tekanan baru terhadap perusahaan untuk mengungkapkan informasi mengenai kegiatan operasional mereka yang mempengaruhi lingkungan dan sosial melalui pengungkapan emisi karbon. Penelitian ini bertujuan untuk mengetahui gambaran terhadap faktor-faktor yang mempengaruhi pengungkapan emisi karbon. Penelitian ini merupakan jenis penelitian pendekatan kuantitatif deskriptif dengan metode penelitian purposive sampling. Teknik pengujian data dilakukan dengan uji asumsi klasik, analisis regresi linier berganda, uji determinasi, dan uji hipotesis. Hasil penelitian menunjukan bahwa, Green investment berpengaruh positif terhadap pengungkapan emisi karbon, Struktur modal berpengaruh positif terhadap pengungkapan emisi karbon, Green investment dan struktur modal secara bersama-sama berpengaruh positif terhadap pengungkapan emisi karbon
Business Model Canvas and Digital Marketing Approach to Increase Market Share: A Case Study of View Point Resto Lahangan, Karangasem
Full text linkThis study aims to analyze the application of the Business Model Canvas (BMC) approach and digital marketing strategies in an effort to increase the market share of View Point Resto Lahangan, Karangasem. Amidst increasingly fierce competition in the culinary industry, the use of a structured business model and digital-based marketing strategies are key factors in attracting customers and expanding market reach. The research method used is a case study with a qualitative approach, through in-depth interviews, direct observation, and secondary data analysis. Based on the comprehensive research and discussion, it can be concluded that the internal strategy factor analysis (IFAS) showed a total score of 3.34, indicating that this restaurant has a strong internal strategy to address its weaknesses. Meanwhile, the external strategy factor analysis (EFAS) obtained a total score of 3.18, indicating the restaurant's ability to respond well to external factors and utilize existing opportunities to overcome threats. Furthermore, from the Business Model Canvas analysis review, this business demonstrates a strong foundation. This restaurant targets all age groups and offers attractive value propositions, such as friendly service, fresh products, prices commensurate with quality, and environmentally friendly packaging. Customer relationships are built through the website and educational content, while revenue streams are supported by varied product prices and various payment system
The Influence of Financial Performance, Dividend Policy, Capital Structure, and Green Accounting on Firm Value
Full text linkThe aim of this research is to analyze and empirically test the influence of financial performance, dividend policy, capital structure, and green accounting on firm value. This research is a type of quantitative research using secondary data obtained from the Indonesian Stock Exchange and company websites. The population in this study was 44 technology sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period using purposive sampling technique as the sample selection method, resulting in 17 companies that met the sample criteria. The data analysis technique used in this research is panel data regression analysis using Eviews 13. The results of this study reveal that partially the capital structure variable has an influence on firm value, while financial performance, dividend policy, and green accounting have no influence on firm value