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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

Pengaruh Struktur Modal dan Likuiditas Terhadap Profitabilitas Bank Konvensional yang Terdaftar pada Bursa Efek Indonesia Ju Shandra; Mahroji
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.4661

Abstract

This study aims to investigate the relationship between capital structure and liquidity with profitability of conventional banks in Indonesia. This analysis uses secondary data from 24 banks listed on the Indonesia Stock Exchange between 2021 and 2023. The analytical approach used includes multiple linear regression with classical assumption tests and hypothesis testing. The findings show that while capital structure has a significant positive impact on profitability, liquidity has no impact on profitability. The limitation of this study lies in the differences in the results of financial ratio analysis which may be influenced by variations in calculation methods. This study suggests that banking companies should pay attention to capital structure management to improve profitability. The contribution of this study lies in providing insights that can be used by bank managers and researchers in making strategic decisions related to capital structure and liquidity. Further research is expected to consider more comprehensive data as well as more standardized methods to improve the accuracy of the research results.
Pengaruh Sustainability Reporting dan Good Corporate Governance terhadap Financial Performance Diva Alamdqiyah; Mahroji
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.4779

Abstract

This research aims to explore the relationship between sustainability and good corporate governance (GCG) on the financial performance of energy and basic materials sector companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. In this research there are 21 companies that have been selected using purposive sampling criteria with a total of 63 data populations studied during the research period. The data used uses secondary data in the form of financial reports and sustainability reports obtained from the official websites of each company as well as on the website www.ojk.co.id. To analyze the data, use descriptive analysis, with classic assumption tests such as data normality tests, multicollinearity, autocorrelation, heteroscedasticity and hypothesis tests such as the simultaneous/f test to the partial/t test with multiple linear regression analysis methods which are used to see the influence of the independent variable sustainability and corporate governance. The research found that there is a positive and significant relationship between sustainability disclosure and company financial performance, either simultaneously or partially. Companies that are more active in disclosing sustainability-related information tend to have better financial performance, as this attracts more attention from stakeholders, including investors and customers. Using stakeholder theory and agency theory approaches, this research investigates how the implementation of sustainability and good corporate governance (GCG) affects company profitability.