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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL MANAJEMEN MOTIVASI JURNAL ILMIAH MATEMATIKA DAN TERAPAN JIKA: Jurnal Ilmu Keuangan dan Perbankan Afeksi: Jurnal Penelitian dan Evaluasi Pendidikan Indonesian Journal of Research and Educational Review (IJRER) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Gusni, Gusni
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Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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PENGARUH BAHASA SARKASME TERHADAP PERILAKU MAHASISWA DI LINGKUNGAN KAMPUS Nurhayati, A; Gusni, Gusni; Rahmatia, Rahmatia; Adil, Nur Rahmi
Afeksi: Jurnal Penelitian dan Evaluasi Pendidikan Vol 4, No 6 (2023)
Publisher : Pusat Studi Penelitian dan Evaluasi Pembelajaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35672/afeksi.v4i6.189

Abstract

Studi ini bertujuan untuk menyelidiki pengaruh penggunaan bahasa sarkasme terhadap perilaku mahasiswa di lingkungan kampus Universitas Muhammadiyah Palopo. Penelitian ini melibatkan analisis terhadap frekuensi dan konteks penggunaan bahasa sarkasme dalam interaksi sehari-hari mahasiswa, serta dampaknya terhadap respons dan interaksi sosial di lingkungan kampus. Metode pengumpulan data meliputi kuesioner terstruktur dan wawancara terfokus kepada sekelompok mahasiswa. Data dianalisis menggunakan pendekatan statistik deskriptif dan analisis kualitatif. Hasil penelitian menunjukkan adanya korelasi antara penggunaan bahasa sarkasme dengan variasi respons mahasiswa, dengan sebagian besar responden menunjukkan tanggapan netral hingga positif terhadap bahasa tersebut. Implikasi dari temuan ini menyoroti pentingnya kesadaran akan dampak bahasa sarkasme dalam interaksi sosial di lingkungan kampus, serta menekankan perlunya pendekatan komunikasi yang lebih sensitif dalam lingkungan akademis. Rekomendasi diarahkan pada pengembangan keterampilan komunikasi yang lebih baik dan menciptakan lingkungan kampus yang inklusif bagi mahasiswa.
ESG, Audit Quality, and Political Connections on Firm Value: The Mediating Role of Leverage and Profitability Restuningsih, Jumi; Gusni, Gusni
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art13

Abstract

This study investigates the impact of environmental, social, and governance (ESG) practices, audit quality, and political ties on firm value, with leverage and profitability as mediators. Using data from 18 ESG Leader firms (2021–2024) and analyzed through Structural Equation Modeling (SEM) with SmartPLS 4, the research explores both direct and indirect effects. Results show ESG and audit quality do not directly affect firm value but become significant when mediated by leverage and profitability. Political connections negatively influence firm value directly but exert a positive effect indirectly through financial performance. Leverage and profitability emerge as key mediators, explaining much of the variation in firm value and underscoring the role of financial mechanisms in transmitting non-financial factors. The study contributes originality by integrating governance, audit quality, and political connections with financial performance offer a more comprehensive interpretation of firm value.
Pengaruh Profitabilitas, Intellectual Capital, dan Risiko Kredit terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Variabel Moderasi pada Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Zazuli, Zena Muklis; Gusni, Gusni
JURNAL MANAJEMEN MOTIVASI Vol 22 No 1 (2026): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v22i1.8611

Abstract

This study examines the effect of profitability, intellectual capital, and credit risk on firm value, with institutional ownership as a moderating variable in Indonesian banking companies. Using panel data from 22 banks listed on the Indonesia Stock Exchange during 2020–2024, the study applies moderated regression analysis (MRA). The results show that profitability and intellectual capital positively affect firm value, while credit risk negatively affects firm value. Institutional ownership strengthens the effect of profitability, weakens the effect of intellectual capital, and does not moderate credit risk. These findings imply that balancing financial performance, intangible assets, and governance mechanisms is essential to enhance sustainable firm value.
Co-Authors Adil, Nur Rahmi Agus Indra Jaya Evalina, Evlin Iriani, Yani Muhammad Nur Akbar Rasyid Noor Maulida, Prima Nurhayati, A Rahmatia Rahmatia, Rahmatia Restuningsih, Jumi Rina Ratianingsih Saputro, Ferdian Budi Siti Komariah Sitti Mania, Sitti Suskim Riantani Tria Apriliana, Tria Zazuli, Zena Muklis