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All Journal Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Mandiri: Jurnal Akuntansi dan Keuangan
Bartholomeus Tandiayu
Universitas Atma Jaya Makassar
Economics, Econometrics & Finance Mathematics Social Sciences

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DAMPAK LINGKUNGAN KERJA NON-FISIK DAN KOMPENSASI TERHADAP KINERJA KARYAWAN Bernadeth Tongli; Bartholomeus Tandiayu; Johanis Panggeso; Charles Wijaya Wong
SIMAK Vol 17 No 02 (2019): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v17i02.93

Abstract

Various types of research have been conducted on the environment and compensation in relation to employee performance, but specifically non-physical environmental impacts and compensation in state-owned enterprises are still rarely found online journals in relation to employee performance. This study aims to investigate the impact of the non-physical work environment and compensation on employee performance. Simple random sampling technique is used to select population members from employees of PT. Telkom Regional VII Makassar City. This research is an associative type of research with data collection methods through surveys. Data analysis uses multiple linear regression analysis. The results showed that the non-physical environment did not have a significant and positive effect on employee performance. Meanwhile compensation affects the performance of employees The coefficient of determination shows that the non-physical work environment and Compensation can shape the direction of employee performance by 24.9%, while 75.1% is determined by other variables not included in this research model.
Kebijakan Dividen, Economic Value Added (EVA), dan ESG Disclosure terhadap Nilai Perusahaan Sektor Energi Bartholomeus Tandiayu; Meike Theresia Sumampouw; Wihalminus Sombolayuk
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): Juni 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan dividen, Economic Value Added (EVA), dan ESG disclosure terhadap nilai perusahaan pada perusahaan papan utama sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan pendekatan kausalitas dan teknik purposive sampling. Data yang digunakan merupakan data sekunder yang dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Kebijakan dividen diukur menggunakan Dividend Payout Ratio (DPR), EVA menggunakan Economic Value Added, ESG disclosure menggunakan ESGDI, dan nilai perusahaan menggunakan Price to Book Value (PBV). Hasil penelitian menunjukkan bahwa kebijakan dividen berpengaruh negatif dan signifikan terhadap nilai perusahaan dengan tingkat signifikansi 0,044 (<0,05). Sementara itu, EVA tidak berpengaruh signifikan terhadap nilai perusahaan dengan tingkat signifikansi 0,092 (>0,05), sedangkan ESG disclosure juga tidak berpengaruh signifikan dengan tingkat signifikansi 0,485 (>0,05). Temuan ini menunjukkan bahwa kebijakan dividen memiliki pengaruh terhadap nilai perusahaan, sedangkan EVA dan ESG disclosure tidak menunjukkan pengaruh yang signifikan.   This study aims to analyze the effect of dividend policy, Economic Value Added (EVA), and ESG disclosure on firm value in main board energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a quantitative approach with a causal research design and uses purposive sampling. The data used are secondary data analyzed using multiple linear regression with the assistance of SPSS. Dividend policy is measured using the Dividend Payout Ratio (DPR), EVA using Economic Value Added, ESG disclosure using ESGDI, and firm value using Price to Book Value (PBV). The results show that dividend policy has a negative and significant effect on firm value, with a significance level of 0.044 (<0.05). Meanwhile, EVA has no significant effect on firm value, with a significance level of 0.092 (>0.05), while ESG disclosure also has no significant effect, with a significance level of 0.485 (>0.05). These findings indicate that dividend policy affects firm value, whereas EVA and ESG disclosure do not have a significant effect on firm value.
Co-Authors Bernadeth Tongli Charles Wijaya Wong Johanis Panggeso Meike Theresia Sumampouw Wihalminus Sombolayuk