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All Journal Journal of Islamic Monetary Economics and Finance SELODANG MAYANG Jurnal Akuntansi dan Keuangan Menara Pengabdian Unnes Journal of Public Health Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Gustina, Ira
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PENGARUH INTELLECTUAL CAPITAL, SUSTAINABILITY REPORT, DAN KUALITAS LABA TERHADAP INTELLECTUAL CAPITAL DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI AYU, FILDA PUSPITA; GUSTINA, IRA; YUSRIWARTI, YUSRIWARTI; ROSLIANA, ROSLIANA
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i1.4503

Abstract

The study aims to determine the effect of Intellectual Capital, Sustainability Report, and Profit Quality on Firm Value with GCG as a moderator in Manufacturing Companies listed on the IDX 2020-2022. The population of this study is Manufacturing Companies listed on the IDX. The sample selection uses purposive sampling. Data analysis methods include Multiple Linear Regression and Moderate Regression Analysis (MRA) using SPSS 26. Partial test results indicate that intellectual capital influences Firm Value, Sustainability Report does not influence Firm Value, and Profit Quality does not influence Firm Value. The MRA test shows that GCG strengthens the influence of intellectual capital on Firm Value, GCG weakens the influence of Sustainability Report on Firm Value, and GCG weakens the influence of Profit Quality on Firm Value.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN,MOTIVASI KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL PADA OPD DI INDRAGIRI HILIR Rosliana, Rosliana; Melasari, Ranti; Gustina, Ira
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 11 No. 3 (2025): Jurnal Selodang Mayang
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v11i3.495

Abstract

This research aims to empirically determine whether Budget Preparation Participation, Work Motivation, and Leadership Style affect Managerial Performance in Regional Apparatus Organizations (OPD) in Indragiri Hilir Regency. The sample selection was conducted using purposive sampling method. The population of OPDs in Indragiri Regency consists of 33 departments/agencies. The sample calculation yielded 77 respondents who met the research criteria. The type of data used is primary data. The data collection method for this research was conducted through direct surveys by distributing questionnaires. The data analysis method used is multiple linear regression analysis. This research utilized SPSS Version 26 to test the hypothesis. The t-test results indicate that the Budget Preparation Participation variable affects managerial performance, Work Motivation affects managerial performance, and Leadership Style affects Managerial Performance. Penelitian ini bertujuan untuk mengetahui secara empiris apakah Partisipasi Penyusunan Anggaran, Motivasi Kerja dan Gaya Kepemimpinan berpengaruh terhadap Kinerja Manajerial pada OPD di Kabupaten Indragiri Hilir. Pemilihan sampel dilakukan dengan metode purvosive sampling. Populasi OPD di Kabupaten Indragiri berjumlah 33 Dinas/Instansi. Perhitungan sampel diperoleh sebanyak 77 responden yang sudah masuk kriteria penelitian. Jenis data yang digunakan adalah data primer. Metode pengumpulan data untuk penelitian ini dilakukan melalui survei secara langsung yaitu dengan cara menyebar kuesioner. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Penelitian ini menggunakan SPSS Versi 26 untuk menguji hipotesis. Hasil uji t menyatakan bahwa variabel Partisipasi Penyusunan Anggaran berpengaruh terhadap kinerja manajerial, Motivasi Kerja terhadap kinerja manajerial dan Gaya Kepemimpinan berpengaruh terhadap Kinerja Manajerial.
Co-Authors ADINDA PRATIWI, PUTRI ANOM BOWOLAKSONO Arie Yusnelly AYU, FILDA PUSPITA Badewin David Kusmawan Dumilah Ayuningtyas Firmansyah, Ardi Indah Sri Wahyuni Indri Hapsari Susilowati Jati, Prasetyaning Kinanda, Rezky Makful, Martya Rahmaniati Mia Setiawati Misnah Misnah Nuraini, Ratna Nurfitriani Nurfitriani, Nurfitriani Perdana, Silvia M. Permanasari, Vetty Yulianty Pratama, Muhammad Aldo Putri Irwanti Sari Ranti Melasari REZKY RAHMADANI, ANGGA Rosliana, Rosliana Shofi Andari Sumarni, Rani Suryadi, Nanda Tris Eryando Wahyu Sulistiadi Widyasanti, Nisrina Wirawan, Mufti Yusriwarti, Yusriwarti