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All Journal Jurnal Mirai Management Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Riset Inspirasi Manajemen dan Kewirausahaan JEMMA | Journal of Economic, Management and Accounting Al Kalam : Jurnal Komunikasi, Bisnis dan Manajemen AL-ULUM : Jurnal Ilmu Sosial dan Humaniora JIEB : Jurnal Ilmiah Ekonomi Bisnis Jurnal Inovasi Penelitian International Journal Of Science, Technology & Management (IJSTM) Strategic: Journal of Management Sciences KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Hut Publication Business and Management ECONOMIST: Jurnal Ekonomi dan Bisnis
Muthia Harnida
Universitas Islam Kalimantan Muhammad Arsyad Al Banjari Banjarmasin
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Social Sciences Transportation Other

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The Impact of Carbon Emission Disclosure On Firm Value With Sustainability Performance As A Mediating Variable: Evidence From Palm Oil and Mining Companies In Indonesia Harnida, Muthia; Bulkia, Sri; Nurhayati, Netty; Anshory, Kemas; Aulia Tambang, Pasha
International Journal of Science, Technology & Management Vol. 6 No. 6 (2025): November 2025
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v6i6.1370

Abstract

This study aims to analyze the impact of carbon emission disclosure on firm value, with sustainability performance as a mediating variable. This study focuses on palm oil and mining companies listed on the Indonesia Stock Exchange (IDX) with 105 data points for the period 2019–2023. Carbon emission disclosure is a form of corporate transparency in managing environmental impacts and is increasingly a major concern for stakeholders, particularly investors. However, the direct relationship between carbon emission disclosure and firm value remains a gap in various previous studies. This study used a panel data regression with a fixed effects model equipped with robust standard errors (clustered by company). Carbon emission disclosure is measured using the Global Reporting Initiative (GRI) 305: Emissions index, Sustainability performance with Environmental, Social, and Governance (ESG) score as the proxy for sustainability performance, and firm value by the Tobin's Q ratio. The results indicate that carbon emission disclosure has a direct effect on firm value. However, ESG in this study does not mediate the relationship between carbon emission disclosure and firm value. The implications of this research are expected to be a reference for companies in increasing sustainability transparency and for regulators in formulating policies for carbon emission disclosure and its incentive mechanism.
PENGARUH PROFITABILITAS, CAPITAL INTENCITY DAN NILAI PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI PADA PERUSAHAAN TERINDEKS LQ-45 DI BURSA EFEK INDONESIA) Nurhayati, Netty; Harnida, Muthia; Lesmanawati, Dewi; Khairunnisa, Siti; Ariyanti, Hesti
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2491

Abstract

The objective of this study is to analyze the effect of profitability, capital intensity, and firm value on tax avoidance. The research population consists of 66 companies included in the LQ-45 Index listed on the Indonesia Stock Exchange during the 2022–2024 period. Based on the sampling criteria, 19 companies were selected, resulting in a total of 57 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26 to examine the relationships among the research variables. Profitability is measured using Return on Assets (ROA), capital intensity is assessed through the Capital Intensity Ratio, firm value is measured using Price to Book Value (PBV), and tax avoidance is proxied by the Cash Effective Tax Rate (CETR). The empirical results indicate that capital intensity has a significant partial effect on tax avoidance, while profitability and firm value do not show a significant effect. However, simultaneously, profitability, capital intensity, and firm value are proven to jointly influence tax avoidance. Keywords: profitability, capital intencity, firm value, tax avoidance, agency theory
The Contribution of Islamic Attributes in Influencing the Formation of Destination Image and Destination Loyalty: Domestic Tourists' Perspectives on Halal Tourism Fajriyati, Ilisa; Harnida, Muthia; Ade Mayvita, Prihatini
International Journal of Science, Technology & Management Vol. 7 No. 1 (2026): January 2026
Publisher : Publisher Cv. Inara Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i1.1386

Abstract

One of Muslim tourists’ consideration when traveling is the ease of fulfilling their religious obligations and choosing the type of tourism that suits their values. They must ensure the availability of Islamic attributes, the attributes that serve the needs of Muslim tourists. This research aims to examine how these Islamic attributes influence the formation of destination image and how it effects Muslim tourists’ loyalty toward the destination. The research conducted through a survey method with an online questionnaire to 150 Indonesian Muslim tourists as the sample for this study. The result of the study revealed that the Islamic attributes significantly and positively influence the formation of destination image, and in turn, the destination image also found significantly impact the tourists’ loyalty, both behavioral and attitudinal. These results can also provide the managerial implications for the tourism related parties regarding what needs to be maintained and improved in order to increase the tourist visitation.
Pengaruh Rasio Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Otomotif Di BEI Tahun 2018-2021 Siti Mardah; Muthia Harnida; Putri Indah lestari
Strategic: Journal of Management Sciences Vol. 3 No. 3 (2023): Strategic Journal of Management Science
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v3i3.184

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas,solvabilitas dan profitabilitas terhadap harga saham perusahaan sektor otomotif yang terdaftar di Bursa Efek Indonesia tahun 2018-2021.Data yang digunakan adalah data sekunder yang bersumber dari laporan keuangan perusahaan sektor pertambangan.Jenis penelitian ini menggunakan metode kuantitatif deskriptif.Data diolah dengan menggunakan SPSS 29 Versi IBM.Dari penelitian yang dilakukan diperoleh hasil bahwa variabel likuiditas tidak berpengaruh positif dan signifikan terhadap harga saham. Variabel solvabilitas berpengaruh positif dan tidak signifikan terhadap harga saham.profitabilitas yang diukur menggunakan NPM berpengaruh positif dan tidak signifikan terhadap harga saham.Dari penelitian yang dilakukan dapat disimpulkan bahwa secaraa parsial variabel likuiditas berpengaruh negatif dan tidak signifikan terhadap harga saham.Untuk variabel solvabilitas mempunyai pengaruh yang positif dan tidak signifikan terhadap harga saham.Sedangkan untuk variabel profitabilitas mempunyai pengaruh positif dan tidak signifikan terhadap harga saham.Sedangkan dari uji simultan variabel X1,X2 dan X3 secara bersama-sama mempunyai pengaruh yang positif dan signifikan terhadap harga saham.
Pengaruh Kinerja Environmental, Social, and Governance (ESG) terhadap Nilai Perusahaan pada Perusahaan Publik Nonkeuangan Muthia Harnida; Sri Bulkia; Dewi Lesmanawati
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 5 No. 1 (2026): Juli 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v5i1.286

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja Environmental, Social, and Governance (ESG) terhadap nilai perusahaan pada perusahaan publik nonkeuangan yang terdaftar di Bursa Efek Indonesia. Nilai perusahaan diproksikan dengan Tobin’s Q, sedangkan kinerja ESG diukur menggunakan ESG Score dari Refinitiv/LSEG Data & Analytics. Sampel ditentukan melalui purposive sampling berdasarkan ketersediaan data ESG, data keuangan, dan data pasar yang diperlukan untuk mengukur variabel. Berdasarkan kriteria tersebut, diperoleh 39 perusahaan dengan total 195 observasi firm-year. Analisis data dilakukan melalui regresi panel menggunakan Fixed Effects Model dengan standard errors yang diperkuat (robust standard errors). Hasil penelitian menunjukkan bahwa kinerja ESG tidak berpengaruh signifikan terhadap nilai perusahaan (B = -0,0025; p = 0,283). Hasil penelitian ini menunjukkan bahwa kinerja ESG belum sepenuhnya menjadi informasi yang relevan dalam proses valuasi perusahaan di pasar modal Indonesia. Ukuran perusahaan menunjukkan pengaruh negatif yang signifikan terhadap Tobin’s Q, sedangkan profitabilitas dan leverage tidak berpengaruh signifikan setelah karakteristik perusahaan dikontrol. Hasil penelitian ini berkontribusi terhadap penelitian ESG di pasar negara berkembang dan menyiratkan bahwa komunikasi ESG yang lebih kuat serta kualitas pengungkapan keberlanjutan yang lebih baik diperlukan untuk meningkatkan relevansi nilai informasi ESG.
Human Resources and E-Learning Effect on the Successful Study during the Pandemic Covid-19 Siti Mardah; Muthia Harnida; Erni Alfisah
Hut Publication Business and Management Vol. 1 No. 3 (2023): Hut Publication Business and Management
Publisher : PT. Hanken Sukses Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The pandemic of Covid-19 has brought a big change in education, especially in the teaching and learning process. What used to be conducted physically in the class has suddenly changed to be conducted virtually through many digital platforms, such as Google Classroom, and media virtual such as Cloud, Zoom, Google Meet, etc. The change in the teaching and learning process from offline to online of course will affect both the students and the academic community. Those changes also can affect the successful study of the students. The research purpose is to find empirical evidence of the human resources of the academic community and the E-Learning effect on e-learning or what is sometimes called an online learning system for successful study. The samples are the students of the Faculty of Economics of Universitas Islam Kalimantan Muhammad Arsyad Al-Banjary Banjarmasin who join the Cost Management Classes. There are 75 students joined as participants through questionnaires that were delivered by Google Form. The analysis of data collection used multiple linear regression with SPSS 22. The result shows that human resources and E-learning positively and significantly affect the successful study of the students.
PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA SEKTOR PROPERTI YANG TERDAFTAR DI BEI PERIODE 2022-2024 Yuni Ardenti Purnama; Muthia Harnida; Siti Mardah
ECONOMIST: Jurnal Ekonomi dan Bisnis Vol. 2 No. 3 (2025): July 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/economist.v2i3.149

Abstract

Tujuan penelitian ini guna membuktikan adanya pengaruh antara kinerja keuangan dan harga saham. Jenis riset ini kuantitatif dengan pendekatan asosiatif. Populasi menerapkan perusahaan properti yang tercatat di BEI rentang waktu 2022-2024 dengan jumlahnya mencapai 93 perusahaan. Sampel riset senilai 12 perusahaan dengan menerapkan teknik purposive sampling. Riset ini menggunakan analsis regresi linier berganda. Terbukti dari hasil analisis mengungkapkan bahwa Likuiditas (Current Ratio) dan Solvabilitas (DER) memiliki pengaruh negatif dan signifikan terhadap harga saham, sedangkan Profitabilitas (ROA) pengaruhnya positif dan juga signifikan terhadap harga saham. Harga Saham secara simultan juga dipengaruhi oleh likuditas, solvabilitas, dan profitabilitas dengan hasil signifikan. Temuan ini menunjukkan bahwa likuiditas berlebih dan struktur utang tinggi dipersepsikan negatif oleh pasar, sedangkan profitabilitas mendorong peningkatan nilai saham. Dalam hal ini pihak manajemen perlu menekankan pentingnya pengelolaan likuiditas dan struktur modal yang efisien, serta peningkatan kinerja aset untuk memperkuat kepercayaan investor dan mendukung nilai pasar perusahaan.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2025 Halidah, Tasya Noor; Harnida, Muthia; Lesmanawati, Dewi
KINDAI Vol 22 No 2 (2026): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v22i2.2676

Abstract

Penelitian ini mempunyai tujuan menganalisa pengaruh dari leverage, likuiditas, serta profitabilitas kepada nilai perusahaan di perusahaan pertambangan yang tercatat di Bursa Efek Indonesia dari 2020–2025. Populasi penelitian mencakup 91 perusahaan, 11 perusahaan yang sudah memenuhi kriteria sampel. Penelitian memanfaatkan data sekunder yang didapat dari wesite BEI. Data dianalisis dengan mempergunakan regresi linier berganda berbantuan SPSS 25. Temuan penelitian menjelaskan bahwasanya likuiditas serta leverage berdampak signifikan kepada nilai perusahaan, profitabilitas tidak menunjukkan dampak kepada nilai perusahaan. Likuiditas, leverage, serta profitabilitas berdampak signifikan kepada nilai perusahaan. Likuiditas dan leverage memberi kontribusi untuk membentuk nilai perusahaan, meskipun secara bersamaan ketiga variabel tetap berperan dalam memengaruhi nilai perusahaan. Kata Kunci: likuiditas; leverage; profitabilitas: nilai perusahaan
Co-Authors Abdurrahim Anshory, Kemas Apriya Santi Ariyanti, Hesti Aulia Tambang, Pasha Defry Wijaya Rimba Dewi Lesmanawati Dian Titania Rahman Dwi Wahyu Artiningsih Ekha Putri Lesmana Erni Alfisah Ervica Zamilah Fathurrohman Fathurrohman Halidah, Tasya Noor Husnul Faisyah Ilisa Fajriyati Indriani, Made Mellinda Lestari Muhammad Hidayatullah Netty Nurhayati Pratiwi.A, Nida Prihatini Ade Mayvita Purboyo, Purboyo Putri Indah lestari Siswahyudianto Siti Debi Nabila Siti Khairunnisa, Siti Siti Mardah Sri Bulkia Yuni Ardenti Purnama Zenni Ariantini Zulfikar, Rizka