https://www.jiemar.org/index.php/jiemar/issue/feedJournal of Industrial Engineering & Management Research2026-05-09T13:06:38+07:00Dr. Dr. Agus Purwanto, A.Md, ST, MTaguspurwanto.prof@gmail.comOpen Journal Systems<p><strong>JIEMAR</strong> ( Journal of Industrial Engineering & Management Research) <strong><a href="http://u.lipi.go.id/1593392116">I</a><a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&1593392116&1&&2020">SSN : 2722-8878 </a></strong> is a scientific journal as a tool of knowledge development in Industrial Engineering and management science field. This journal consist of lecturers, researchers and partitions study. Jurnal JIEMAR was published since 2020 </p> <p>Publisher:</p> <p>AGUSPATI RESEARCH INSTITUTA<br>SK Kemenkumham AHU-0054821-AH.01.14 Tahun 2021<br>Akta Pendirian No 332 Tgl 26-8-2021 Notaris NURLISA UKE DESY, SH. Mkn</p>https://www.jiemar.org/index.php/jiemar/article/view/707The Impact Of Production Cost Efficiency, Dividend Policy, And Capital Structure On The Growth Of Equity Of Automotive And Component Companies On The Indonesia Stock Exchange 2020-20242026-05-09T12:59:39+07:00Indah Permata Maria Br Manurungindahpermatamariaa@gmail.comMutiara Rahmaniar ratugustoro@gmail.com<p>This study aims to analyse the influence of production cost efficiency, dividend policy and capital structure on the growth of equity capital in companies in the automotive and components sector listed on the Indonesia Stock Exchange for the period 2020–2024. This study employs a quantitative approach using the panel data regression method. The population of this study consists of 26 companies in the automotive and components sector, with a sample of 20 companies. The sample was selected using a purposive sampling technique. The data used are secondary data from the companies’ annual financial reports, processed using EViews 12 software. The results of the empirical tests reveal that production cost efficiency has a negative and significant influence on equity growth, that dividend policy has no significant influence on equity growth, whilst capital structure has a positive and significant influence on equity growth. The results of the simultaneous test (F-test) show that production cost efficiency, dividend policy and capital structure, taken together, have a significant influence on equity growth. This study supports the pecking order theory, the dividend irrelevance theory and the trade-off theory in explaining the determinants that influence the growth of companies’ equity.</p>2026-05-09T12:55:06+07:00Copyright (c) 2026 Journal of Industrial Engineering & Management Researchhttps://www.jiemar.org/index.php/jiemar/article/view/708THE EFFECT OF GREEN ACCOUNTING AND GREEN INVESTMENT ON FINANCIAL PERFORMANCE OF MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2020-2024 PERIOD2026-05-09T13:06:38+07:00Nurul Hasanaheditor@jiemar.orgFinda Intan Zurrahmanaguspurwanto.prof@gmail.com<p>This study aims to analyze the effect of green accounting and green investment on the financial performance of mining companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with panel data regression methods. The research sample consisted of 20 companies selected through purposive sampling from a total of 39 mining companies. The data used was secondary data sourced from annual reports and sustainability reports. The results of the study indicate that green accounting does not have a significant effect on financial performance as proxied by Return on Assets (ROA), while green investment has a significant effect on ROA. Simultaneously, green accounting and green investment have a significant effect on company financial performance. These findings support stakeholder theory, signaling theory, and legitimacy theory in explaining the relationship between environmental practices and company financial performance.</p> <p> </p>2026-05-09T00:00:00+07:00Copyright (c) 2026 Journal of Industrial Engineering & Management Research