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All Journal Business Management Jurnal Teknologi dan Bisnis Cerdas
Andi Firdania
Akademi Sekretari Manajemen Indonesia Publik, Makassar, Indonesia
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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The Effect of Earnings Management, Financial Ratios, and Corporate Governance Mechanisms on Bond Ratings Muhammad Rusli; Andi Firdania; Andi Masniah
Business Management Vol. 5 No. 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.10095

Abstract

Introduction: Bond ratings are key indicators of corporate credit risk and reduce information asymmetry in debt markets. In Indonesia, PT PEFINDO ratings differentiate issuers with stronger credit quality (investment grade) from riskier issuers (non-investment grade). This study examines whether earnings management, financial ratios, and corporate governance mechanisms affect bond ratings of IDX-listed issuers rated by PEFINDO. Material and Methods: This quantitative explanatory study uses secondary data from annual reports/financial statements and PEFINDO bond ratings. Using purposive sampling, 11 non-financial firms were observed for 2018–2022 (44 firm-year observations). Bond ratings were coded as a binary variable (investment grade = 1; non-investment grade = 0) and analyzed using binary logistic regression. Research Results: Most observations were investment grade (59.1%). The model fits well (Hosmer–Lemeshow Sig. = 0.907) with strong explanatory power (Nagelkerke R² = 0.795). Earnings management negatively affects the probability of achieving investment grade, while liquidity, managerial ownership, and audit quality (Big-4 proxy) positively affect it. Total asset turnover, price–earnings ratio, institutional ownership, and independent commissioners are not significant. Conclusion: Bond ratings are more closely related to reporting credibility, liquidity strength, and selected governance signals than to market-based and activity ratios in this sample. Issuers should enhance reporting quality, liquidity management, and audit/governance credibility to support higher bond ratings; future studies should expand samples, periods, and include additional credit-risk controls and alternative rating models.
HRIS dan Kinerja Pegawai Perbankan: Employee Wellbeing sebagai Mekanisme Peningkatan Kinerja (Studi Bank X Makassar) Endang Halimah; Isiswanty Isiswanty; Koas Diana; Andi Dewi Haryanti Agustang; Abu Said Uddin; Andi Firdania
Jurnal Teknologi dan Bisnis Cerdas Vol 1 No 3 (2025): Volume 1 Nomor 3 (Desember 2025)
Publisher : Plexi Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64476/jtbc.v1i3.65

Abstract

Digital transformation in human resource management has become a strategic necessity for the banking industry to enhance employee effectiveness and performance. One of the key forms of this transformation is the implementation of a Human Resource Information System (HRIS), which integrates functions such as attendance, payroll, performance appraisal, self-service, and training. This study aims to examine the effect of HRIS implementation on employee performance, with employee wellbeing as a mediating variable, at Bank X in the Makassar area. A quantitative approach was employed using a survey method involving 150 employees of Bank X Makassar who actively use HRIS in their daily work activities. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that HRIS implementation has a positive effect on employee performance and employee wellbeing. Furthermore, employee wellbeing has a positive effect on employee performance and partially mediates the relationship between HRIS implementation and employee performance. These findings highlight that HRIS serves not only as an administrative tool but also as a strategic support system that enhances employee wellbeing and sustainable performance in the banking sector.
Green Digital Transformation Capability Dan Sustainable Organizational Performance Pada Perguruan Tinggi Di Kota Makassar: Peran Mediasi Green Digital Innovation Dan Moderasi Data-Driven Culture Dhimas Tribuana; Andi Firdania; Muh. Rusli; Abu Said Uddin; Herlina Amin Noor; Natsir Thamrin
Jurnal Teknologi dan Bisnis Cerdas Vol 2 No 2 (2026): Volume 2 Nomor 2 (Juni 2026)
Publisher : Plexi Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64476/jtbc.v2i2.78

Abstract

This study examines the effects of Green Digital Transformation Capability (GDTC) on Sustainable Organizational Performance (SOP) in higher education through Green Digital Innovation (GDI), while assessing Data-Driven Culture (DDC) as a moderating condition. A quantitative cross-sectional survey was conducted among 200 lecturers and educational staff at higher education institutions in Makassar City, Indonesia, from 1 to 14 April 2026. Data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS 4 and 5,000 bootstrap subsamples. The measurement model demonstrated satisfactory reliability and validity (outer loadings = 0.738-0.868; composite reliability = 0.923-0.938; AVE = 0.624-0.689; HTMT = 0.182-0.659). GDTC positively affected GDI (beta = 0.443; p < 0.001) and SOP (beta = 0.302; p < 0.001), while GDI positively affected SOP (beta = 0.372; p < 0.001). DDC positively affected GDI (beta = 0.234; p < 0.001) and SOP (beta = 0.274; p < 0.001). GDI partially mediated the GDTC-SOP relationship (beta = 0.165; p < 0.001), and DDC strengthened the GDTC-GDI relationship (beta = 0.388; p < 0.001). The model explained 42.7% of GDI and 50.4% of SOP variance. The findings extend digital sustainability research by demonstrating a capability-innovation-performance mechanism and identifying data-driven culture as a boundary condition in higher education.
Co-Authors Abu Said Uddin Andi Dewi Haryanti Agustang Andi Masniah Dhimas Tribuana Endang Halimah Herlina Amin Noor Isiswanty Isiswanty Koas Diana Muh. Rusli Muhammad Rusli Natsir Thamrin