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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Jurnal Ilmiah Manajemen "E M O R" SEIKO : Journal of Management & Business YUME : Journal of Management Jurnal Review Pendidikan dan Pengajaran (JRPP) Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI Golden Ratio of Mapping Idea and Literature Format Journal Online Manajemen ELPEI (JOMEL) Journal of Accounting and Finance (JAF) Innovative: Journal Of Social Science Research Center of Economic Students Journal (CSEJ) Indo-Fintech Intellectuals: Journal of Economics and Business Celebes Journal of Community Services Balance: Jurnal Ekonomi
Laekkeng, Mursalim
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Pengaruh Profitabilitas, Struktur Modal Dan Likuiditas Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minumanyang Terdaftar Di Bursa Efek Indonesia) Sayuthi, Dwi Putri Ramadhani; Laekkeng, Mursalim; Syamsu Alam
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15731

Abstract

Penelitian ini dilakukan dengan bertujuan: (1) menguji dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia; (2) menguji dan menganalisis struktur modal terhadap nilai perusahaan (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia); (3) menguji dan menganalisis pengaruh likuiditas terhadap nilai perusahaan (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia). Penelitian ini menggunakan metode penelitian deksriptif dengan menggunakan pendekatan kuantitatif. Teknik pengambilan dengan menggunakan Purposive Sampling Method yaitu semua jumlah populasi diambil berdasarkan kriteria yang telah ditentukan untuk menjadi sampel dengan jumlah sampel yang digunakan adalah 12 perusahaan manufaktur sub sektor makanan dan minuman selama periode 2019 sampai dengan 2023. Dalam hal ini untuk mengkonfirmasi hipotesis teknik penelitian melalui laporan tahunan keuangan kemudian dianalisis dengan teknik analisis regresi linier berganda yang didukung okeh aplikasi SPSS (Statistical Product and Service Solutions) 25. Hasil penelitian ini menunjukkan bahwa: (1) profitabilitas berpengaruh secara positif dan signifikan terhadap nilai perusahaan (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia); (2) struktur modal berpengaruh secara positif dan tidak signifikan terhadap nilai perusahaan (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia); (3) likuiditas berpengaruh secara negatif dan tidak signifikan terhadap nilai perusahaan (studi pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia). Rekomendasi penelitian: (1) agar investor mengetahui seberapa besar pengaruh pergerakan saham dalam jangka pendek dan panjang; (2) memaksimalkan nilai perusahaan beserta risiko keuangan.
Pengaruh Kepemimpinan, Motivasi Dan Disiplin Kerja Terhadap Kinerja Karyawan PT. MPC Vetindo Pratama Makassar Fitriani, Fitriani; Laekkeng, Mursalim; Kamidin, Masruhi; Mahmud, Amir
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15857

Abstract

Abstract This study aims to determine the current performance conditions of PT. MPC Vetindo Pratama Makassar Employees.As for the variables used in this study are Leadership (X1), Motivation (X2), Work Discipline (X3) and performance (Y). For the sample in this study 64 respondents. The type of research used in this study is quantitative research using primary data. For the sampling technique in this study using the survey method. While for the analysis method used in this study, namely data validity test, data reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, simultaneous influence test (F test), partial influence test (t) and simultaneous determination test R2. The research results show that: (1)Leadership has a positive and significant influence on employee performance at PT. MPC Vetindo Pratama Makassar. (2) Motivation has a positive and significant influence on employee performance at PT. MPC Vetindo Pratama Makassar. (3) Work discipline has a positive and significant influence on employee performance at PT. MPC Vetindo Pratama Makassar Keywords: Leadership, Motivation, Work Discipline, Employee Performance
Pengaruh Gaya Kepemimpinan, Stres Kerja & Motivasi Kerja Terhadap Kinerja Personel Polres Luwu Timur Awaluddin, Awaluddin; Laekkeng, Mursalim; Basalamah, Muhammad Syafii
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20767

Abstract

This study aims to analyze the influence of leadership style, job stress, and work motivation on personnel performance at the East Luwu Police. The research questions focus on how these three variables simultaneously and partially influence personnel performance, given the stressful and resource-constrained working conditions within the police force. This study employed a quantitative approach using Structural Equation Modeling (SEM) analysis. Data were collected through questionnaires distributed to 100 personnel selected using purposive sampling from a population of 388. The research instrument drew on relevant theories such as Transformational Leadership Theory, Herzberg's Two-Factor Theory, and Self-Determination Theory. The results of the study indicate that: (1) leadership style has a positive and significant effect on personnel performance, (2) work stress has a negative but significant effect on personnel performance, and (3) work motivation acts as a mediating variable, strengthening the influence of leadership style on performance and mitigating the negative impact of work stress. This study concludes that improving the performance of East Luwu Police personnel can be achieved through strengthening a supportive leadership style and effective work stress management, with work motivation as the key liaison. Keywords: Leadership Style, Work Stress, Work Motivation, Performance, Police.
PENGARUH AKUNTABILITAS, SKEPTISME PROFESIONAL, KOMPETENSI AUDITOR, DAN E-AUDIT TERHADAP KUALITAS HASIL AUDIT PADA KANTOR INSPEKTORAT DAERAH KOTA MAKASSAR Hilman, Nurfadhilah; Laekkeng, Mursalim; Amiruddin, Amiruddin
Invoice : Jurnal Ilmu Akuntansi Vol. 3 No. 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v3i2.6036

Abstract

This study aims to examine and analyze the effect of accountability, professional skepticism, auditor competence and e-audit on the quality of audit results at the Makassar City Regional Inspectorate Office. The hypothesis of this study is that accountability, professional skepticism, auditor competence and e-audit have a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office. The data used in this study are primary data in the form of respondent's assessment of accountability, professional skepticism, auditor competence, e-audit, and quality of audit results at the Makassar City Regional Inspectorate Office, with a population of 35 auditors and a sample of 31 auditors. Methods of data collection using questionnaires and literature study. The data analysis technique used multiple linear regression analysis, t test, F test and coefficient of determination test. The results showed that: (1) accountability had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; (2) professional skepticism had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; (3) auditor competence has a positive and insignificant effect on the quality of audit results at the Makassar City Regional Inspectorate Office; and (4) e-audit had a positive and significant effect on the quality of audit results at the Makassar City Regional Inspectorate Office. This means that auditor accountability, auditor professional skepticism, and e-audit can support the improvement of the quality of audit results.Keyword: Accountability, Professional Skepticism, Auditor Competence, E-Audit and Quality of Audit Results
Spiritual Accounting: The Meaning of Income in Rambu Solo' Culture in Tana Toraja Regency Ismayanti, Ismayanti; Laekkeng, Mursalim; Zakaria, Junaiddin; Junaid, Asriani
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.14455

Abstract

The purpose of this study was to determine and analyse the meaning of income in the rambu solo' culture in Tana Toraja Regency from a spiritual accounting perspective. This research uses an Interpretative Phenomenological Analysis (IPA) approach using a spiritual-religious paradigm. The data obtained came from various literature and interview sources selected based on purposive sampling, with Divine Command Theory (DCT) as the analytical knife of this research. The results of this study show that: (1) Income in the rambu solo' culture occurs due to economic activity in the frame of the principle of helping and easing each other's burdens (kasianggaran) at the time of mourning. Income is not only obtained by the to mate family but all stakeholders feel the impact of rambu solo' activities . Especially in the fields of tourism, hospitality, MSMEs, animal husbandry, village development, and Income Per Capita (IPC). (2) Income based on a non-material perspective in the frame of spiritual accounting. Based on aluk todolo belief, blessings come from titinan tallu tirindu batu lalikan for to mate and to lino. While Christianity blessings come from God alone to to lino. The benefits of the implementation of rambu solo' received by tomate are animals sacrificed as provisions for the journey to puya and become tomembali puang. Meanwhile, tolino gained peace, prosperity, increased spirit of hard work, fellowship, brotherhood, shame patriotism, honesty, mutual help, mutual love, religion and development and preservation of arts & culture.
PENGARUH INTERVENSI MANAJEMEN AUDITEE DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT DENGAN INDEPENDENSI SEBAGAI VARIABEL INTERVENING Mustafa, Dedi Miswar; Laekkeng, Mursalim; Sari, Ratna
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.41665

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intervensi manajemen auditee dan time budget pressure terhadap kualitas audit dengan independensi sebagai variabel intervening dengan objek penelitian pada auditor internal. Data dalam penelitian ini diperoleh dari auditor Semen Tonasa Group yang bersedia menjadi responden. Penelitian ini menggunakan data primer dengan cara melakukan penelitian langsung dilapangan dengan memberikan kuesioner/lembar pernyataan kepada responden dan penarikan sampel menggunakan sensus dengan jumalah responden 31 auditor. Teknik analisis data dilakukan dengan analisis statistik deskriptif dan PLS (Partial Least Square). Hasil penelitian menunjukkan bahwa Intervensi Manajemen Auditee berpengaruh negatif dan tidak signifikan terhadap Kualitas Audit. Time Budget Pressure berpengaruh negatif dan signifikan terhadap Kualitas Audit. Intervensi Manajemen Auditee berpengaruh negatif dan signifikan terhadap Independensi. Time Budget Pressure berpengaruh negatif dan signifikan terhadap Independensi. Independensi berpengaruh positif dan signifikan terhadap Kualitas Audit. Intervensi Manajemen Auditee berpengaruh negatif dan signifikan terhadap Kualitas Audit yang diintervening Independensi. Time Budget Pressure berpengaruh negatif dan signifikan terhadap Kualitas Audit yang diintervening Independensi
The Influence of Intellectual Capital on Company Performance with Risk Management as a Mediating Variable in Private Commercial Bank Companies Listed on the Indonesian Stock Exchange Mirtawati, Mirtawati; Laekkeng, Mursalim; Zakaria, Junaiddin
Jurnal Ekonomi Balance Vol. 20 No. 1 (2024): June 2024
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v20i1.15253

Abstract

With risk management as a mediating variable, the aim of this research is to determine the impact of intellectual capital on company performance. The VAIC proxy is used to estimate intellectual capital, the BOPO proxy to estimate risk management, and the Return on Assets proxy to estimate company performance. The target population for this research is private commercial banks listed on the Indonesia Stock Exchange from 2018 to 2022. Nine private commercial banking institutions are the research sample. Path analysis was used in the data. The E-Views 12 program was used for data processing. The findings of this research show that 1) intellectual capital has a positive and significant impact on business performance. (2) Risk management is negatively and significantly influenced by intellectual capital. (3) Risk management can mediate the relationship between intellectual capital and company performance. (4) Risk management has a negative and significant effect on company performance.
Studi Literatur Mengenai Pengaruh Struktur Kepemilikan Saham, Faktor Intern Dan Ekstern Terhadap Nilai Perusahaan Melalui Struktur Modal Pada Pasar Modal Di Indonesia Thanwain, Thanwain; Laekkeng, Mursalim; Mas’ud, Masdar; Junaedi, Asriani
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.10331

Abstract

Penelitian ini menganalisis pengaruh kepemilikan saham, faktor intern dan ekstern terhadap nilai perusahaan dengan struktur modal sebagai variabel mediasi.Kebaruan penelitian ini adalah integrasi empat teori utama keuangan modern (agency theory, trade-off theory, pecking order theory, dan signaling theory) untuk menjelaskan peran struktur modal sebagai mediator, yang jarang diuji secara komprehensif dalam kajian literatur sistematis.Penelitian menggunakan pendekatan systematic literature review (SLR) terhadap studi empiris periode 2020–2024, dengan teknik analisis deskriptif-komparatif untuk mengidentifikasi pola hubungan, konsistensi, kontradiksi, dan riset gap. Hasil penelitian menunjukkan bahwa kepemilikan institusional lebih efektif sebagai mekanisme pengawasan dibanding kepemilikan manajerial. Faktor internal, terutama profitabilitas, konsisten meningkatkan nilai perusahaan, sementara variabel lain seperti likuiditas, leverage dan ukuran perusahaan memberikan hasil beragam antar sektor. Faktor eksternal seperti inflasi dan suku bunga berpengaruh pada struktur modal dan nilai perusahaan, meskipun dampaknya berbeda tergantung kondisi industri. Struktur modal terbukti berperan ganda: leverage optimal meningkatkan nilai perusahaan, sementara utang yang terlalu tinggi menurunkan kepercayaan investor. Penelitian ini terbatas pada literatur periode 2020–2024, sehingga generalisasi hasil masih terbatas. Implikasi penelitian ini dapat menjadi dasar bagi manajer untuk menjaga profitabilitas, menyeimbangkan struktur modal, serta memperkuat kepemilikan institusional, dan bagi investor dalam memprioritaskan profitabilitas serta mempertimbangkan leverage optimal dalam pengambilan keputusan. Kata kunci: kepemilikan saham, faktor internal, faktor eksternal, struktur modal, nilai perusahaan
Co-Authors A. Amir, A. Abduh, Muh. Afif, Zarfan Amir Amir Amir Amir Mahmud Amiruddin Amiruddin Anggraeni, Fanny Arsyad, Epi Lestari Arsyad, Muh. Awaluddin Awaluddin Basalamah, Muhammad Syafii Basalamah, Muhammad Syafii A. Basalamah, Muhammad Syafi’i A. Basalamah, Salim Darwis Lannai Fitriani Fitriani Gaisi, Dinda Resky Jannatul Hamzah Ahmad, Hamzah Hayong, Nuryanti Hilman, Nurfadhilah Ishak, Rahayu Agustina Ismail, Rezky Yulianty Ismayanti Istanto Junaedi, Asriani Junaid, Asriani Junaiddin Zakaria Kamase, Jeni Kamidin, Masruhi Lestari, Harini Lukwardani, Dwi Hesti Marzad, Dwi Irianti Maskur Maskur Mas’ud, Masdar mirtawati, mirtawati Mongka, Riswanto Muhammad Nur Mukhlis, Armilda Sartika Agrippina Mustafa, Dedi Miswar Nurwanah, Andi Pramukti, Andika Rahim, Syamsuri Rahmadani, Andi Rezky Nur Ramadhani, Dyah Rezky Ratna Sari Regina Regina Said Hasan Saleh, Musliha Sayuthi, Dwi Putri Ramadhani Selong, Abbas Suwandi Suwandi Syah Putri, Nurwulan Syamsu Alam Thanwain, Thanwain