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p-Index From 2021 - 2026
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All Journal Ilomata International Journal of Tax and Accounting Jurnal Manajemen Bisnis Syariah
Nurul Nazifah
UIN Mahmud Yunus Batusangkar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Profitability and Firm Value in the Perspective of Signaling Theory and Stakeholder Theory: The Moderating Role of Sustainability Reporting Revi Candra; Nurul Nazifah; Gampito; Elfadhli; Fatimah Setia Wardani
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2287

Abstract

The increase in profitability does not automatically lead to a higher firm value, indicating that other supporting factors may influence this relationship. One factor frequently associated with strengthening this linkage is sustainability reporting, which reflects a company’s commitment to transparency and responsibility toward its stakeholders. Accordingly, this research investigates how profitability affects firm value and examines whether sustainability reporting moderates this relationship in plantation companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This study differs from prior research in mining or other ESG-sensitive sectors by addressing the unique land-use legitimacy challenges of the plantation industry, where a conditional moderation model is theoretically essential to explain how sustainability disclosure reconfigures the interpretation of financial signals. This research applies a quantitative research design with a causal approach. The population includes 24 plantation sector companies, from which 11 firms that consistently publish sustainability reports were selected using a purposive sampling technique. The data analysis was conducted through classical assumption testing followed by Moderated Regression Analysis (MRA). The findings reveal that profitability and sustainability reporting individually exhibit negative and significant effects on firm value. However, the interaction term shows a positive and significant coefficient, indicating a conditional moderating effect. This suggests that sustainability reporting strengthens the influence of profitability under certain conditions rather than directly increasing firm value. Unlike previous studies that focus solely on the linear relationship between profitability and firm value, this research examines the specific nuances of ESG-sensitive industries through a moderation lens.
Analisis Kepuasan dan Kesetiaan Pelanggan Berbelanja Pada E-Commerce Shopee Himyar Pasrizal; Nurul Hidayah; Nurul Nazifah; Rahmi Nabila; Nurul Aisyah
MABIS Jurnal Manajemen Bisnis Syariah Vol. 6 No. 1 (2026): Jurnal Manajemen Bisnis Syariah:MABIS
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/mabis.v6i1.16771

Abstract

This study aims to analyze the influence of service quality, application usability, and purchasing experience on customer satisfaction and their impact on customer loyalty on the Shopee platform. This study uses a quantitative approach with a survey procedure. Data collection techniques were carried out through questionnaires designed to measure variables relevant to the planned analysis. Data analysis techniques used were descriptive and quantitative statistical analysis, including a comparison between customer perceptions of the service received and their expectations to measure customer satisfaction and loyalty. The results show that consumer trust in a product is positively correlated with their level of loyalty. The level of alignment with customer satisfaction reached an average of 90.13%, indicating that satisfied customers tend to be loyal and plan to reuse the Shopee platform. These findings imply that Shopee needs to continue to innovate and improve its offerings to retain customers amidst increasingly fierce competition in the e-commerce sector
Co-Authors Elfadhli Fatimah Setia Wardani Gampito Himyar Pasrizal Nurul Aisyah Nurul Hidayah Rahmi Nabila Revi Candra