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p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Indonesian Journal of Multidisciplinary Sciences International Journal of Economics, Accounting, and Management
Sulastri
Universitas Sriwijaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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ESG PERFORMANCE AND FIRM VALUE: THE MODERATING ROLE OF OWNERSHIP CONCENTRATION Taufik; M. Arief Noer Wibowo; Sulastri; Yuliani; Isni Andriana; Afriyadi Cahyadi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

The purpose of this study is to analyze how ESG Performance influences firm value and whether ownership concentration moderates the relationship between ESG performance and firm value. The population used is 128 companies in three ASEAN countries (Indonesia, Malaysia, and Thailand) from 2021–2024. A sample of 85 companies was selected using purposive sampling. The results of the study show that ESG performance has a positive effect on firm value and that ownership concentration moderates the relationship between ESG performance and firm value. For further research, it is recommended to add research period and other independent variables inluencing firm value.
Financial Performance Mediates R&D Intensity and Intangible Assets on Manufacturing Firm Value in IDX Fernando Africano; Yesita Astarina; Sulastri
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2306

Abstract

This study examines the mediation of financial performance on the intensity of research and development and intangible assets on the value of manufacturing companies listed on the IDX for the 2015-2020 period. The independent variable in this study is the intensity of research and development which is proxied by the total R&D expenditure divided by the company's sales and intangible assets which is proxied by the comparison of the total market value of equity with the book value of equity. While the dependent variable used is the firm value proxied by Tobins'Q and the intervening variable used is the firm's performance as proxied by ROA. The population in this study were all manufacturing companies listed on the Indonesian stock exchange. The sampling technique used purposive sampling method. The number of samples is 29 companies. The results of this study indicate that the intensity of research and development has a negative effect on financial performance and firm value. Intangible assets have a positive effect on financial performance and firm value, financial performance has a positive effect on firm value, financial performance mediates the effect of research and development intensity and intangible assets on firm value.
The Influence of Investment Decisions, Dividend Policies, and Financing Decisions on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Indah Saputri; Sulastri; Shelfi Malinda
International Journal of Economics Accounting and Management Vol. 2 No. 4 (2025): IJEAM - November 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i4.1634

Abstract

This study aims to analyze and examine the effect of investment decisions, dividend policies, and financing decisions on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2024. The population in this study consisted of 228 manufacturing companies, with a sampling technique using purposive sampling, resulting in 38 sample companies with a total of 266 observations over seven years of observation. The type of data used was secondary data. The analysis technique used multiple linear regression analysis with classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results show that simultaneously, investment decisions, dividend policies, and financing decisions have a significant effect on company value. Partially, investment decisions have a negative effect on company value, while dividend policies and financing decisions have a positive effect on company value in manufacturing companies listed on the IDX.2.
Co-Authors Africano, Fernando Afriyadi Cahyadi, Afriyadi Andriana, Isni Indah Saputri M. Arief Noer Wibowo Shelfi Malinda Taufik Yesita Astarina Yuliani