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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Bisnis, Manajemen, dan Informatika Jurnal Mirai Management Hasanuddin Journal of Applied Business and Entrepreneurship SEIKO : Journal of Management & Business YUME : Journal of Management JURNAL MANAJEMEN BISNIS Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen HASANUDDIN JOURNAL OF BUSINESS STRATEGY Jurnal Aplikasi dan Inovasi Iptek (JASINTEK) Community Development Journal: Jurnal Pengabdian Masyarakat Scientium Management Review International Journal of Multidisciplinary Approach Research and Science Economy and Finance Enthusiastic JER IECON: International Economics and Business Conference International Conference On Association Of Indonesian Entrepreneurship Study Programs
Dewi, Andi Ratna Sari
Economics And Business Faculty, Hasanuddin University
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The Effect of CSR, Intellectual Capital and GCG on Company Value with Financial Performance as a Moderating Variable in Food & Beverage Industry Companies Listed on the Indonesia Stock Exchange (IDX) Andi Tenri Harahap; Andi Ratna Sari Dewi
Jurnal Economic Resource Vol. 6 No. 1 (2023): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i1.506

Abstract

This study aims to examine the effect of Corporate Social Responsibility (CSR), Intellectual Capital and Good Corporate Governance (GCG) on company value with financial performance as a moderating variable in food and beverage industry companies listed on the IDX. This research is quantitative research, using secondary data obtained from the Indonesia Stock Exchange (IDX). The total population in this study is 54 companies listed on the Indonesia Stock Exchange in 2017 -2019. There are 11 companies that meet the criteria to be sampled in this company. The analysis technique used in this research is Descriptive Statistics test, Classical Assumption test, Multiple Linear Regression analysis, Hypothesis testing and MRA. The results of this study indicate that the CSR and Intellectual Capital variables have no significant effect on firm value, Good Corporate Governance and Financial Performance have a positive and significant effect on firm value. Indirectly, financial performance has succeeded in strengthening the relationship between CSR and Intellectual Capital on company value, while financial performance has not been able to moderate the relationship between Good Corporate Governance and company value.
The Impact of Human Resources on the Rectorate of Universitas Hasanuddin Financial Performance Khaeril Anwar Junaedi; Andi Ratna Sari Dewi
Jurnal Economic Resource Vol. 6 No. 1 (2023): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i1.537

Abstract

The purpose of this study was to analyze and determine the influence and role of human resources on the quality of financial performance at the Rectorate of Accounting and Finance at Universitas Hasanuddin, Makassar. Quantitative research method with analysis using SPSS 25 and purposive sampling of 62 respondents. The results showed that the nature of responsibility and the provision of training to improve the quality of human resources had a positive and significant effect on the quality of financial performance, that roles and functions were varied, and that training materials tailored to the needs of financial staff played a key role in improving the quality of financial performance in the Rectorate of Accounting and Finance at Universitas Hasanuddin Makassar.
Co-Authors Abbas Abbas, Abbas Abd. Rakhman Laba Abdul Nasir Rachman Abdul Rahman Kadir Abdul Rahman Laba Aci, Aci Adilah, A. Ghina Farah Almadani, La Ode Aslam and Muhammad Rifai Andi Tenri Harahap Anthonia Lobwaer Aqfir Arham Rusli, Arham Aris Setia Noor Armilsar, Tri Ayu Lestari Putri Asmi Citra Malina, Asmi Citra Cepi Pahlevi Edi Yanto Erlina Pakki Fachry Abda El Rahman Fakhriyah, Sitti Fakhriyah Faqih, Adnan Fatmawati Fatmawati Grace Natalia Hamrullah, Hamrullah Hasniaty Hasnidar Ifah Finatry Latiep Indrabayu Indrabayu Indriyanti Sudirman Irwan Julius Jilbert Khaeril Anwar Junaedi Laba, Abd. Rakhman Laba, Abdul Rakhman Liedeman Lisda Yanti Lotisna, Devi Nadia M. Sobarsyah Mahlia Muis Mahlia Muis Mallombasang, Andi Dewi Aulia Manjappai Daeng Bella Maria Kaok Marshella Marshella Muhamad Ismail, Muhamad Muhammad Ali Muhammad Asdar Muhammad Erfan Mulyana Mulyana Nuratmi Eka Septiyanti Nurdjanah Hamid Parlindungan Pardosi Putri, Ariella Ramadhani Rahman, Rahmaniar Ramadhani Annisa Zein Ria Mardiana Yusuf Ria Mardiana Yusuf Ria Mardiana Yusuf Rismala Dwiyanti Selfy Maulidya Sobarsyah, Muhammad Sobarsyah, Sobarsyah Sumardi Sumardi Surahman, Suryansyah Syahputra, Rendy Aziz Syamsu Alam Tawakkal Tawakkal Tikson, Shinta Dewi Sugiharti Yuni Praticia Simarmata