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All Journal JURNAL ECONOMIA EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Econosains SINERGI: Jurnal Ilmiah Ilmu Manajemen Owner : Riset dan Jurnal Akuntansi JURNAL VISIONIDA JURNAL AKUNIDA JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Journal of Humanities and Social Studies MAGMA : JURNAL MAGISTER MANAJEMEN Jurnal Ilmiah Manajemen Kesatuan JBMR: Journal of Business and Management Review Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Terapan Manajemen dan Bisnis International Journal of Research in Community Services International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Abdimas Ekonomi dan Bisnis Center of Knowledge Journal Of World Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Rudence: Rural Development for Economic Resilience Utsaha: Journal of Entrepreneurship Jurnal Abdi Masyarakat Multidisiplin International Journal Administration, Business & Organization Al-Ijtima: Jurnal Pengabdian Kepada Masyarakat Return : Study of Management, Economic and Bussines Journal of Business, Social and Technology The Es Economics and Entrepreneurship The Es Accounting and Finance Journal of Economics, Entrepreneurship, Management Business and Accounting Jurnal Kabar Masyarakat Jurnal Sosial, Politik dan Budaya (SOSPOLBUD) Prosiding Amal Insani Foundation IIJSE International Journal of Management and Business Applied Asian Journal of Management, Entrepreneurship and Social Science International Journal of Economics, Accounting, and Management Multidisciplinary Indonesian Center Journal Al-Ijtimā: Jurnal Pengabdian Kepada Masyarakat ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat
Hari Gursida
Universitas Pakuan
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Implementation of Good Corporate Governance, Risk Management, and Financial Digitalization on Bank Performance and Their Impact on Firm Value Aminudin Aminudin; Hari Gursida; Yohanes Indrayono
Return : Study of Management, Economic and Bussines Vol. 4 No. 10 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i10.410

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG), risk management, and financial digitalization on bank performance and their impact on company value. This research fills a literature gap by simultaneously analyzing the relationship among these three strategic factors and their combined effect on banking performance and company value, specifically within the context of the Indonesian banking industry confronting OJK regulatory dynamics, digital competition, and global market pressures. The study employs a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The data are sourced from the annual and sustainability reports of KBMI 3 and KBMI 4 banks over specific periods, utilizing financial performance indicators and company value measures. The study’s results show that (1) GCG does not affect bank performance but has a positive effect on company value; (2) risk management negatively affects bank performance but does not influence company value; (3) financial digitalization positively affects bank performance but does not influence company value; (4) bank performance itself does not affect company value; and (5) mediation testing indicates that bank performance does not mediate the influence of GCG, risk management, or financial digitalization on company value, although the direction of relationships shows varying positive and negative effects. These findings, aligned with previous literature, demonstrate that the influence of GCG, risk management, and digitalization on corporate performance and value is contextual, shaped by the specific indicators applied and the mechanisms examined.
INTEGRATING EMOTIONAL INTELLIGENCE, SOCIAL INFLUENCE, AND VALUE ALIGNMENT IN SUSTAINABLE CONSUMER BEHAVIOR: EVIDENCE FROM GENERATION Z IN URBAN INDONESIA Rumna Rumna; Hari Gursida; Doni Wihartika
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.471

Abstract

This study examines the determinants of Sustainable Consumer Behavior (SCB) among Generation Z students in Bogor City, focusing on Emotional Intelligence (EI), Social Influence (SI), and Perceived Value Alignment (PVA). Using a quantitative, cross-sectional survey, 400 university students completed structured online questionnaires. Data were analyzed through SEM-PLS, assessing both measurement and structural models. Results indicate that Emotional Intelligence is the strongest predictor of SCB, followed by Perceived Value Alignment, while Social Influence exerts a smaller yet positive effect. The model explains 82.1% of the variance in SCB, demonstrating substantial predictive power. Discriminant validity assessments revealed high correlations among constructs, suggesting conceptual overlap. The study extends the Theory of Planned Behavior by integrating affective, value-based, and social dimensions in a post-digital context. Findings provide practical guidance for policymakers, marketers, and sustainability advocates in promoting sustainable consumption among digitally engaged youth
THE EFFECT OF FIRM SIZE, LEVERAGE, AND PROFITABILITY ON FIRM VALUE WITH SYSTEMIC RISK AS A MODERATING VARIABLE IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2021-2025 Heri Susanto; Hari Gursida; Retno Martanti Endah L
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 6 No. 1 (2026): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v6i1.474

Abstract

This study aims to examine the effect of firm size, leverage, and profitability on firm value with systemic risk as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The research employed a quantitative approach using panel data, combining time-series and cross-sectional data. Panel data regression with the Moderated Regression Analysis (MRA) approach was applied to analyze the relationships among variables. The findings indicate that firm size has a positive but insignificant effect on firm value, implying that asset scale is no longer the primary consideration for investors in assessing banking firms. Leverage shows a negative and significant effect on firm value, indicating that high debt levels increase investors’ perceptions of financial risk. Profitability demonstrates a relatively weak influence on firm value in the baseline model. However, after systemic risk is incorporated as a moderating variable, the relationships among variables become more dynamic and significant. Systemic risk strengthens the effect of profitability and mitigates the negative impact of leverage on firm value, while weakening the influence of firm size. These results confirm that firm value in the modern banking industry is determined not only by internal financial fundamentals but also by external conditions and financial system stability. Therefore, banking companies need adaptive strategies through effective risk management, operational efficiency, and stronger resilience to systemic pressures in order to enhance firm value sustainably
PENGARUH STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH KEBIJAKAN DIVIDEN Hari Gursida; Yohanes Indrayono; Indra Cahya Kusuma
Jurnal Akunida Vol. 11 No. 2 (2025): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v11i2.22921

Abstract

Nilai perusahaan merupakan ukuran nilai ekonomi total suatu bisnis yang mencerminkan persepsi investor terhadap kinerja dan prospek masa depan perusahaan. Penelitian ini bertujuan untuk membuktikan apakah struktur modal dapat meningkatkan nilai perusahaan dan apakah kebijakan dividen dapat memediasi struktur modal terhadap nilai perusahaan. Populasi penelitian ini adalah emiten pada Sub Sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama 5 tahun (2020-2024) yang berjumlah 95 perusahaan. Teknik pengambilan sampel menggunakan teknik purposive sampling sehingga dari 95 populasi, yang dapat dijadikan sampel sebanyak 13 perusahaan. Dengan demikian penelitian menggunakan 65 data pengamatan yang dikumpulkan secara time series. Teknik analisis data menggunakan Regresi Berganda Data Panel dengan bantuan alat statistik EViews 12 Full Version. Hasil penelitian menemukan bukti bahwa struktur modal tidak berpengaruh langsung terhadap nilai perusahaan, kebijakan dividen berpengaruh langsung terhadap nilai perusahaan. Untuk kebijakan dividen memediasi hubungan antara struktur modal terhadap nilai perusahaan.
PENGARUH KOMITE AUDIT TERHADAP NILAI PERUSAHAAN BUMN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI Andy Lasmana; Hari Gursida; Yohanes Indrayono
Jurnal Visionida Vol. 12 No. 1 (2026): Vol. 12 No. 1 (2026): Juni
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jvs.v12i1.24954

Abstract

ABSTRACT Good Corporate Governance (GCG) practices, exemplified in part by the Audit Committee, are a key strategic issue in maintaining a company’s sustainability and competitiveness; furthermore, financial performance plays a crucial role in determining a company’s value, including in state-owned enterprises; therefore, this study aims to analyse and obtain empirical evidence regarding the influence of Good Corporate Governance, proxied by the Audit Committee, on corporate value with financial performance as a mediating variable, thereby contributing theoretically and empirically to the development of corporate governance literature. The methodology employed in this study is causal research or explanatory research, utilising secondary data and focusing on the empirical testing of theory through the examination of the relationships between variables, as well as measurement and analysis techniques using statistical procedures for hypothesis testing, The results of this study indicate that the Audit Committee has a positive influence on firm value, suggesting that the existence of an audit committee in state-owned enterprises plays a significant role in building market confidence and contributes to an increase in firm value. Furthermore, financial performance, proxied by Return on Equity (ROE), was found to mediate the influence of the audit committee on firm value; however, the direction of this mediation does not fully align with the hypothesis   ABSTRAK Praktik Tata Kelola Perusahaan yang Baik (GCG), yang sebagian dicontohkan oleh Komite Audit, merupakan isu strategis utama dalam menjaga keberlanjutan dan daya saing perusahaan; lebih lanjut, kinerja keuangan memainkan peran penting dalam menentukan nilai perusahaan, termasuk di perusahaan milik negara; oleh karena itu, penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh Tata Kelola Perusahaan yang Baik, yang diwakili oleh Komite Audit, terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel mediasi, sehingga memberikan kontribusi secara teoritis dan empiris terhadap pengembangan literatur tata kelola perusahaan. Metodologi yang digunakan dalam penelitian ini adalah penelitian kausal atau penelitian penjelasan, menggunakan data sekunder dan berfokus pada pengujian empiris teori melalui pemeriksaan hubungan antar variabel, serta teknik pengukuran dan analisis menggunakan prosedur statistik untuk pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa Komite Audit memiliki pengaruh positif terhadap nilai perusahaan, menunjukkan bahwa keberadaan komite audit di perusahaan milik negara memainkan peran penting dalam membangun kepercayaan pasar dan berkontribusi pada peningkatan nilai perusahaan. Selain itu, kinerja keuangan, yang diwakili oleh Return on Equity (ROE), ditemukan memediasi pengaruh komite audit terhadap nilai perusahaan; namun, arah mediasi ini tidak sepenuhnya sesuai dengan hipotesis
PENGARUH LIKUIDITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN MELALUI PROFITABILTAS Muhamad Nur Afif; Hari Gursida; Yohanes Indrayono
Jurnal Visionida Vol. 12 No. 1 (2026): Vol. 12 No. 1 (2026): Juni
Publisher : Fakultas Ekonomi Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jvs.v12i1.25522

Abstract

ABSTRACT This study examines the effect of liquidity, leverage, and sales growth on firm value with profitability as a mediating variable in consumer non-cyclical companies listed on the Indonesia Stock Exchange. A quantitative approach was employed using balanced panel data from 31 companies during the 2018–2024 period, resulting in 217 firm-year observations. Panel data regression analysis and the Sobel test were used to examine both direct and indirect relationships among the variables. The results show that liquidity has a negative and significant effect on profitability, whereas leverage and sales growth have no significant effect on profitability. Furthermore, leverage and profitability have a positive and significant effect on firm value, while liquidity and sales growth do not significantly affect firm value. The Sobel test indicates that profitability mediates the relationship between leverage and firm value but does not mediate the relationships of liquidity and sales growth with firm value. These findings suggest that profitability is a key mechanism in enhancing firm value through optimal leverage management, whereas liquidity and sales growth alone are insufficient to increase firm value unless they generate sustainable profitability.   ABSTRAK Penelitian ini bertujuan menganalisis pengaruh likuiditas, leverage, dan sales growth terhadap nilai perusahaan melalui profitabilitas sebagai variabel mediasi. Penelitian menggunakan pendekatan kuantitatif dengan data panel pada 31 perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2018–2024 sehingga diperoleh 217 observasi. Analisis dilakukan menggunakan regresi data panel dan uji Sobel. Hasil pengujian model pertama menunjukkan bahwa likuiditas berpengaruh negatif terhadap profitabilitas, sedangkan leverage dan sales growth tidak berpengaruh signifikan terhadap profitabilitas. Pada model kedua, leverage dan profitabilitas berpengaruh positif terhadap nilai perusahaan, sedangkan likuiditas dan sales growth tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil uji Sobel menunjukkan bahwa profitabilitas mampu memediasi pengaruh leverage terhadap nilai perusahaan, tetapi tidak memediasi pengaruh likuiditas maupun sales growth. Temuan ini menunjukkan bahwa profitabilitas merupakan mekanisme penting dalam menjelaskan hubungan antara leverage dan nilai perusahaan pada perusahaan sektor consumer non-cyclical
PENGARUH UKURAN PEUSAHAAN, KOMITE AUDIT, DEWAN KOMISARIS TERHADAP NILAI PERUSAHAAN DIMEDIASI OLEH KINERJA KEUANGAN PADA SEKTOR PROPERTI DAN REAL ESTATE Andy Lasmana; Hari Gursida; Yohanes Indrayono
Jurnal Akunida Vol. 12 No. 1 (2026): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v12i1.24709

Abstract

Penelitian ini menganalisis pengaruh ukuran perusahaan, komite audit, dan dewan komisaris terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel mediasi pada perusahaan properti dan real estate di BEI periode 2020–2024.  Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan BUMN yang terdaftar di BEI dengan teknik pengambilan sampel purposive sampling. Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi data panel uji asumsi klasik, uji hipotesis, menggunakan Eviews, dan uji Sobel, sedangkan analisis data menggunakan regresi data panel. Hasil penelitian menunjukkan ukuran perusahaan berpengaruh positif terhadap kinerja keuangan, sedangkan komite audit dan dewan komisaris berpengaruh negatif terhadap kinerja keuangan. Terhadap nilai perusahaan, ukuran perusahaan tidak berpengaruh, sementara komite audit dan dewan komisaris berpengaruh negatif signifikan. Kinerja keuangan berpengaruh positif terhadap nilai perusahaan serta mampu memediasi hubungan antara ukuran perusahaan, komite audit, dan dewan komisaris terhadap nilai perusahaan
Financial Literacy Model for MSMEs as a Financial Performance Measurement Tool (Case Study of MSMEs in Bogor, Depok, and Kuningan) Sri Setiawati; Hari Gursida; Yohanes Indrayono
Journal of World Science Vol. 4 No. 2 (2025): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v4i2.1303

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the Indonesian economy; however, they encounter various challenges in effectively managing their finances. Financial literacy serves as a pivotal factor influencing the financial performance of MSMEs. This study seeks to analyze the correlation between financial literacy and the financial performance of MSMEs across three regions: Bogor, Depok, and Kuningan. A quantitative study methodology was employed, utilizing a survey of MSME owners as respondents. Data were gathered through a questionnaire to assess financial literacy and financial performance, measured by profitability, operational efficiency, and business sustainability indicators. The findings indicate a significant relationship between the financial literacy level and MSMEs' financial performance. MSMEs exhibiting higher levels of financial literacy tend to demonstrate superior financial performance compared to those with lower levels of financial literacy. The implications of this study emphasize the necessity of enhancing financial education programs for MSME stakeholders to improve their capabilities in efficiently managing business finances.
Determinants of Corporate Governance on Bank Financial Performance Through Green Banking in Indonesia Ibram Pinondang Dalimunthe; Hari Gursida; Yohanes Indrayono
Journal of World Science Vol. 4 No. 6 (2025): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v4i6.1430

Abstract

This study aims to examine and analyze the influence of audit fees and auditor professionalism on audit quality, with auditor work experience as a mediating variable. The research is motivated by the importance of audit quality in enhancing the transparency and credibility of financial reporting, as well as the critical role of auditor experience in strengthening the relationship between audit fees, professionalism, and audit quality. The study was conducted on auditors working in Public Accounting Firms (PAFs) across Indonesia using a quantitative approach. Data were collected through questionnaires distributed to active auditors, and analyzed using path analysis. The results indicate that both audit fees and auditor professionalism have a positive and significant effect on audit quality. Moreover, auditor work experience significantly mediates the relationship between audit fees and professionalism with audit quality. These findings provide valuable implications for PAFs to improve audit quality through fair audit fee structuring, enhancement of auditor professionalism, and the development of work experience through continuous training.
Integration of Corporate Governance, Risk Management, and Financial Digitalization: Its Impact on Banking Company Performance and Value Aminudin Aminudin; Hari Gursida; Yohanes Indrayono
Journal of World Science Vol. 4 No. 10 (2025): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v4i10.1539

Abstract

This study aims to analyze the influence of the integration of corporate governance, risk management, and financial digitalization on the performance and value of banking companies in Indonesia. The research population includes foreign banks, government banks, and private banks classified as KBMI 3 and KBMI 4 for the 2019–2024 period. The research method used is explanatory with a quantitative approach. Data was obtained from annual reports, sustainability reports, and publications by the Financial Services Authority (OJK) and Bank Indonesia. Data analysis was carried out using Structural Equation Modeling (SEM-PLS). The results of the study show that corporate governance and risk management have a significant effect on company performance, while financial digitalization has a mediating role in increasing company value through increased operational efficiency and transparency. These findings affirm the importance of integrating governance, risk, and digitalization strategies in the face of the era of technology-based finance.
Co-Authors Ade Ratna Sari, Ade Ratna Adhi Wichaksono Afif, M Nur Agus Setyo Pranowo Aminudin Aminudin Andy Lasmana Andy Lasmana Anggorodi, Riza Aditriawan Ardhiati Octaviani Baliyah Munadjat Bambang Siswanto Chih Seong SU Dani Rahman Hakim Dani Rahman Hakim, Dani Rahman Dede Hikmat Maulana Dodi Haryadi Doni Wihartika Doni Wihartika Doni Wihartika Endi Suyatno Endi Suyatno Endi Suyatno Enok Tuti Alawiah Erna Herlina Firman Ferdian Gandhy, Abel Hafidz Hanafiah Hammad Hammad Hammad Hammad Hammad Hammad hammad, hammad Hamzah, Zeze Zakaria Hanan, Sufrin Hardiyanto, Arief Tri Hari Muharam Hendro Sasongko Herdiyana Herdiyana Herdiyana herdiyana, Herdiyana Herdyana Heri Susanto Herlin Widasiwi Setianingrum Hinka Lutfiah Ibram Pinondang Dalimunthe ibram pinondang dalimunthe, ibram pinondang Iman Ibrahim Indra Cahya Kusuma Indra Cahya, Kusuma Indrayono, Yohanes Isnurrini Hidayat Susilowati Isnurrini hidayat, Isnurrini Karina Apriyani Kiki Intan Saputri Lakonardi Nurraditya Lisdiana, Vera Mailini, Dini Maman Suryaman Mamay Komarudin Marsifa Maulana, Nurnita Hayatun Metya Lutviani Moeins, Anoesyirwan N. Rusnaeni Nancy Yusnita Nancy Yusnita Novalida Nurdyane Ramon Hurdawaty Ramon Hurdawaty Retno Martanti Endah L Reza Khairul Hadi Rina Rustikasari Riza Aditriawan Anggorodi Rochman Marota ROOSGANDA ELIZABETH Rukmana, Dwita Rumna Rumna Rumna Salmah Shabrina, Hafiyya Siahaan, Matdio Siddik, Ibnu Sri Setiawati Sri Setiawati, Sri Sumarno Sumarno Sunarta, Ketut Sutarto, Bambang Suyatno, Endi Thiar Cnur Umayi Ananda, Woro Valeriana Darwis Veta Lidya Delimah Pasaribu Warizal Widasiwi, Herlin Widodo Sunaryo Widodo Sunaryo Wihartika, Doni Wiwik Widiyanti, Wiwik Yandi Asmana Yayan Hadiyat Yohanes Indrayono Yohanes Indrayono Yohanes Indrayono YOHANES INDRAYONO Yohanes Indrayono Yohanes Indrayono Yohanes Indrayono Yohanes Indrayono Yohannes Indrayono yusnita, nancy Zaini, Oktori Kiswati