| 1 | Rasio Gaji CEO (CEO Pay Ratio) | CEO Pay Ratio | Kompensasi Total CEO / Median Kompensasi Karyawan... | |
| 2 | Aset Digital / Kripto | Digital Asset Holdings | Nilai Tercatat Aset Digital / Total Aset... | |
| 3 | Kepemilikan Keluarga (%) | Family Ownership | Total Saham Dimiliki Keluarga Pendiri / Total Saham Beredar... | |
| 4 | Rasio Kredit UMKM | SME Loans Ratio | Kredit UMKM / Total Kredit... | |
| 5 | State-Owned Enterprise (BUMN) | SOE Dummy | 1 jika mayoritas saham dimiliki pemerintah, 0 sebaliknya... | |
| 6 | Pengungkapan Transformasi Digital | Digital Transformation | Jumlah penyebutan kata kunci digital (AI, Cloud, Big Data) d... | |
| 7 | Likuiditas (Current Ratio) | Current Ratio (CR) | \text{CR} = \frac{\text{Aset Lancar}}{\text{Liabilitas Jangk... | |
| 8 | Struktur Modal / Leverage (DER) | Debt to Equity Ratio (DER) | \text{DER} = \frac{\text{Total Liabilitas}}{\text{Total Ekui... | |
| 9 | Profitabilitas Operasional (NPM) | Net Profit Margin (NPM) | \text{NPM} = \frac{\text{Laba Bersih}}{\text{Pendapatan / Pe... | |
| 10 | Ketepatan Waktu (Audit Delay) | Audit Delay (Hari) | \text{Audit Delay} = \text{Tanggal Laporan Audit} - \text{Ta... | |
| 11 | Perputaran Persediaan (Inventory Turnover) | Inventory Turnover Ratio | \text{Inventory Turnover} = \frac{\text{Beban Pokok Penjuala... | |
| 12 | Belanja Modal (CAPEX) | Capital Expenditure (Total Pembelian Aset Tetap) | \text{CAPEX} = \Delta \text{Aset Tetap Bersih} + \text{Beban... | |
| 13 | Reputasi Penjamin Emisi (Underwriter) | Variabel Dummy (Top Tier = 1, Non-Top = 0) | \text{REP} = \begin{cases} 1 & \text{Top 10 Underwriter (Ase... | |
| 14 | Koneksi Politik | Variabel Dummy (Terkoneksi = 1, Tidak = 0) | \text{POL} = \begin{cases} 1 & \text{Ada pejabat/politisi di... | |
| 15 | Return on Assets (ROA) | ROA (Persentase) | \text{ROA} = \frac{\text{Laba Bersih}}{\text{Total Aset}} \t... | |
| 16 | Firm Size (Ukuran Perusahaan) | Ln(Total Aset) | \text{SIZE} = \ln(\text{Total Aset})... | |
| 17 | Pertumbuhan Penjualan (Sales Growth) | Sales Growth (%) | \text{Growth} = \frac{\text{Sales}_t - \text{Sales}_{t-1}}{\... | |
| 18 | Arus Kas Operasi (Operating Cash Flow) | AKO dibagi Total Aset | \text{OCF Ratio} = \frac{\text{Arus Kas dari Operasi}}{\text... | |
| 19 | Kualitas Audit (Big 4 Auditor) | Dummy (1 = Big 4, 0 = Non Big 4) | \text{Big4} = \begin{cases} 1 & \text{PwC, EY, Deloitte, KPM... | |
| 20 | Ukuran Dewan Komisaris (Board Size) | Jumlah Anggota Dewan Komisaris | \text{Board Size} = \text{Total Individu dalam Dewan Komisar... | |
| 21 | Proporsi Komisaris Independen | Komisaris Independen (%) | \text{Komisaris Indep} = \frac{\text{Jumlah Komisaris Indepe... | |
| 22 | Keberagaman Gender (Gender Diversity) | Dummy Direktur Wanita | \text{Gender} = \begin{cases} 1 & \text{Ada Direktur/Komisar... | |
| 23 | Penghindaran Pajak (Tax Avoidance) | Cash Effective Tax Rate (CETR) | \text{CETR} = \frac{\text{Pembayaran Pajak Kas}}{\text{Laba ... | |
| 24 | Deteksi Kecurangan Laporan Keuangan | Beneish M-Score | \text{M-Score} = -4.84 + 0.920 (\text{DSRI}) + 0.528 (\text{... | |
| 25 | Prediksi Kebangkrutan Alternatif | Zmijewski (X-Score) | \text{X-Score} = -4.3 - 4.5 \left( \frac{\text{Laba Bersih}}... | |
| 26 | Modal Intelektual (VAIC) | Value Added Intellectual Coefficient | \text{VAIC} = \text{VACA} + \text{VAHU} + \text{STVA}... | |
| 27 | Green Banking Disclosure | Dummy: 1 if disclosed, 0 otherwise | \text{GBD} = \begin{cases} 1 & \text{if green banking activi... | |
| 28 | Bank Environmental Performance | Dummy: 1 if reported, 0 otherwise | \text{BEP} = \begin{cases} 1 & \text{if environmental perfor... | |
| 29 | Green Finance | Dummy: 1 if distributed, 0 otherwise | \text{GF} = \begin{cases} 1 & \text{if green finance distrib... | |