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PENGARUH STRUKTUR MODAL, KEPEMILIKAN MANAJERIAL, PERTUMBUHAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Amara, Miranda Seni; Kusmayadi, Dedi
JURNAL AKUNTANSI Volume 20, Nomor 2, November 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i2.16841

Abstract

This study investigates the effects of capital structure, managerial ownership, firm growth, and profitability on firm value among companies included in the LQ45 index of the Indonesia Stock Exchange over the 2018–2023 period. Adopting a verificative quantitative approach, the study utilizes secondary data obtained from corporate annual reports and applies fixed-effects panel data regression for empirical analysis. The sample is selected using purposive sampling. The results demonstrate that capital structure, managerial ownership, firm growth, and profitability jointly exert a significant influence on firm value. Partially, capital structure has a significantly negative effect, managerial ownership has a negative but statistically insignificant effect, while firm growth and profitability show positive yet insignificant effects on firm value. These findings indicate that firm value in large-cap and highly liquid stocks is driven primarily by the combined performance of corporate financial attributes rather than by isolated financial indicators. This study provides empirical contributions to the literature on firm value determinants in emerging capital markets
Assessing Moderating Effects of Board of Directors and Sharia Committee in Improving Performance of Islamic Insurance Company Kusmayadi, Dedi; Firmansyah, Irman
Review on Islamic Accounting Vol. 1 No. 1 (2021): Review of Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.854 KB) | DOI: 10.58968/ria.v1i1.101

Abstract

This study aims to examine the variables of the board of directors and the sharia committee in relation to the variables that affect the financial performance of sharia insurance companies in Indonesia. This research is important because the Islamic finance industry must be run in accordance with the principles of Islamic sharia so that the business that is run is not entirely business. This research was conducted at Islamic insurance companies and insurance companies that run sharia business units in the period 2011 to 2017. The research method used moderated regression analysis. The variable used to measure financial performance is a surplus on contribution (SoC) while the independent variable is a debt to equity ratio, size, and age. The results showed that size has a positive effect on financial performance, age has a negative effect on financial performance, and leverage has no effect on financial performance. Whereas the board of directors strengthens the relationship between leverage and financial performance and weakens the relationship between size and financial performance, and sharia committee weakens the relationship between size and financial performance and strengthens the relationship between age and financial performance.
PENGARUH PERENCANAAN OPERASI PENANGGANAN DARURAT BENCANA TERHADAP EFEKTIVITAS KERJA KASI KEDARURATAN DAN LOGISTIK BPBD SUMEDANG Fathoni, Abdurrahmat; Sulaeman, Asep; Kusmayadi, Dedi
JRPA - Journal of Regional Public Administration Vol. 5 No. 1 (2020): JRPA - Journal of Regional Public Administration
Publisher : LPPM UNSAP & FISIP UNSAP

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Abstract

The purpose of this study is to find out the Effect of Disaster Emergency Management Operations on The Effectiveness of Work on Emergency and Logistics in the Sumedang District Disaster Management Agency. The research method used in this research is a quantitative research method with two methods of data collection, namely literature studies and field studies that include observation, questionnaire, interview and documentation. For the spread of angket carried out to all employees of ASN (State Civil Apparatus) and Non-ASN (Pusdalops or Disaster Management Operations Control Center) in the Sumedang Regional Disaster Management Agency which amounted to 40 people. Based on the results of research it is known that disaster emergency management operations planning in emergency and logistics at the Sumedang Regional Disaster Management Agency is 88.4%. Furthermore, the Effectiveness of Work on Emergency and Logistics in the Sumedang District Disaster Management Agency is 90.5%. Based on correlation tests it is known that there is a very strong relationship between Disaster Emergency Management Operation Planning and Work Effectiveness in Emergency and Logistics Kasi at the Sumedang District Disaster Management Agency with a correlation coefficient of 0.808. The Effect of Disaster Emergency Management Operations Planning on The Effectiveness of Work on Emergency and Logistics Kasi in the Sumedang District Disaster Management Agency based on determination tests is in a strong category with a coefficient of determination of 0.653 or if percentageed by 65.3%. The remaining 34.7% was affected by other factors not studied in the study.
Pengaruh Lingkungan Kerja, Budaya Organisasi, Kompensasi, dan Beban Kerja Terhadap Produktivitas Pegawai: Studi Pada SKPD Kota Tasikmalaya Sitorus, Annisa Nur Hidayah; Kusmayadi, Dedi; Supriadi, Apip
ProBisnis : Jurnal Manajemen Vol. 17 No. 1 (2026): February: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

The productivity of government employees is influenced by various internal organizational factors that must be effectively managed to enhance overall public sector performance. This study aims to analyze the effects of work environment, organizational culture, compensation, and workload on employee productivity within the Regional Work Units (SKPD) of Tasikmalaya City. A quantitative approach was employed using a survey method involving 250 employees selected through proportioned stratified random sampling. Data were analyzed using path analysis. The findings indicate that the work environment, organizational culture, compensation, workload, and employee productivity are all categorized as very good. Partially, each of the four independent variables shows a positive and significant effect on employee productivity. Simultaneously, the work environment, organizational culture, compensation, and workload also exert a positive and significant influence on productivity. These results highlight the importance of strengthening a conducive work environment, developing a positive organizational culture, particularly through the internalization of the BerAKHLAK values, which enhancing performance-based compensation systems, and improving workload management to boost employee productivity within the SKPD of Tasikmalaya City.
FINANCIAL PERFORMANCE, ENVIRONMENTAL DISCLOSURE, AND FIRM VALUE: THE MODERATING ROLE OF ECONOMIC GROWTH IN ENERGY SECTOR COMPANIES IN INDONESIA Kusmayadi, Dedi; Firmansyah, Irman; Dermawan, Wildan Dwi
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 9 No. 2 (2025): Volume 9, Nomor 2, June 2025
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v9i2.35741

Abstract

This research aims to explore the financial performance of energy companies and environmental disclosure practices in increasing company value. In addition, to date, there has been no research that investigates the role of economic growth in the relationship between environmental disclosure and corporate performance on corporate value in energy companies, even though economic growth greatly influences business conditions. This is the urgency of this research. Therefore, this research fills the gap by including gross domestic product as an indicator of economic growth as a moderating variable. The method used is moderated regression analysis with the research sample, namely energy companies in Indonesia that made environmental disclosures from 2017 to 2022. The results found that financial performance (profitability, liquidity, activity and solvability) significantly influenced company value, but environmental disclosure was not successful. shows influence. In addition, the moderation analysis test found that GDP moderated the relationship between environmental disclosure and company value, but did not moderate the relationship between financial performance and company value. This model implies that there is a role for the macroeconomic situation that triggers management to disclose its environmental activities in supporting increasing company value in the energy sector.