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This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting Al-bank: Journal of Islamic Banking and Finance
Elfadhli
Universitas Islam Negeri 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.
Pengaruh Reward dan Punishment terhadap Kinerja Karyawan Bank Syariah di Sumatera Barat Gampito; Revi Candra; Elfadhli
Al-bank: Journal of Islamic Banking and Finance Vol. 5 No. 2 (2025): July - Desember 2025
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v5i2.15959

Abstract

This study aims to analyze the effect of reward and punishment on the performance of Islamic bank employees in West Sumatra. Reward is measured through job promotion and bonus, while punishment is measured through demotion and mutation. This research employed a quantitative approach using a survey method with questionnaires distributed to employees of Islamic banks in West Sumatra. The data were analyzed using multiple linear regression. The findings reveal that job promotion, bonus, and demotion have a positive and significant effect on employee performance, while mutation does not have a significant effect. Simultaneously, reward and punishment significantly influence employee performance. These results highlight the importance of implementing a transparent and fair reward and punishment system to improve employee performance in Islamic banking institutions. The implication of this study suggests that Islamic banks should strengthen policies related to promotion and bonus distribution, while carefully reviewing the effectiveness of employee mutation to avoid potential negative impacts on performance. In addition, the findings provide academic insight into human resource management practices within Islamic banking and can serve as a reference for future research
Co-Authors Fatimah Setia Wardani Gampito Nurul Nazifah Revi Candra Revi Candra