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All Journal JURISMA: Jurnal Riset Bisnis & Manajemen JISIP: Jurnal Ilmu Sosial dan Pendidikan Journal of Research in Business, Economics, and Education Jurnal Administrasi dan Kesekretarisan Jurnal Scientia Akrab Juara : Jurnal Ilmu-ilmu Sosial International Journal Of Science, Technology & Management (IJSTM) Journal of Industrial Engineering & Management Research (JIEMAR) JURNAL LENTERA AKUNTANSI Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business Letters Jurnal Ekonomi Jurnal Administrasi Kantor Jurnal Pengabdian Masyarakat Formosa (JPMF) Jurnal Multidisiplin Sahombu
Andrie Kurniawan
Universitas Bina Sarana Informatika
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts 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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Veterinary Other

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Journal : Jurnal Multidisiplin Sahombu

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Financial Performance Mediation On Corporate Governance Towards Company Value Of Issuers Listed In The LQ45 Index Kurniawan, Andrie; Sofyanty, Devi; Givan, Bryan
Jurnal Multidisiplin Sahombu Vol. 5 No. 02 (2025): Jurnal Multidisiplin Sahombu, (2025)
Publisher : Sean Institute

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This study examines the relationship between corporate governance, financial performance, and company value. The research employs a quantitative approach using path analysis with AMOS 22 to test direct and indirect relationships. Data were obtained from secondary sources, specifically financial reports of companies listed in the LQ45 index on the Indonesia Stock Exchange from 2019 to 2023. The sample consists of 120 companies selected through purposive sampling based on specific criteria. The results show that board size has a significant influence on company value, while board meetings do not. Financial performance, tested as a mediating variable, does not significantly mediate the relationship between corporate governance and company value. The Sobel test confirms the absence of mediation for both board size and board meetings. The findings suggest that governance practices impact company value more through structural aspects than performance indicators. The negative relationship between board size and company value indicates potential challenges related to communication and decision-making in larger boards, aligning with prior research. These results highlight the importance of optimizing board size to enhance company value while reconsidering the effectiveness of frequent meetings. Future research is recommended to explore other mediating factors, such as strategic practices or investor perceptions, to provide a more comprehensive understanding of these relationships.
The Influence of Capital Structure and Asset Efficiency on Profitability and Corporate Income Tax Kurniawan, Andrie; Putra, Dian Berliansyah; Sofyanty, Devy; Aryadi, Heri
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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This study investigates the influence of asset efficiency and capital structure on profitability and corporate income tax in primary consumer goods sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Using purposive sampling, 25 companies were selected, and data from audited financial statements were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS. Asset efficiency, measured by Fixed Asset Turnover (FATO), shows no significant effect on profitability or corporate income tax, indicating that asset utilization alone is insufficient to enhance financial outcomes. Capital structure, proxied by the Debt-to-Equity Ratio (DER), significantly reduces profitability but does not significantly influence corporate income tax. Profitability has a positive and significant effect on corporate income tax, aligning with the Trade-Off Theory. These findings highlight the need for optimal leverage management, operational improvements beyond asset utilization, and effective tax strategies to ensure sustainable corporate performance.
The Effect of Good Corporate Governance and Sustainability Reporting on Firm Value with Profitability as a Mediating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange Kurniawan, Andrie; Sofyanty, Devy; Givan, Bryan
Jurnal Multidisiplin Sahombu Vol. 6 No. 02 (2026): Jurnal Multidisiplin Sahombu, 2026
Publisher : Sean Institute

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This study examines the effect of Good Corporate Governance and Sustainability Reporting on firm value with profitability as a mediating variable in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using panel data from annual and sustainability reports, the study employs panel regression and mediation analysis to assess the direct and indirect relationships among the variables. The findings indicate that Good Corporate Governance and Sustainability Reporting are positively associated with profitability, suggesting that stronger governance mechanisms and sustainability disclosure contribute to improved financial performance. However, neither Good Corporate Governance nor Sustainability Reporting exerts a positive direct effect on firm value. Profitability also does not mediate the relationship between governance and sustainability practices and firm value, indicating that improvements in internal performance are not automatically translated into higher market valuation. These results imply that firm value in the energy sector is more strongly influenced by external market conditions and investors’ expectations regarding the sustainability of earnings than by governance quality and sustainability disclosure alone.
Co-Authors Agustiena Merdekawati, Agustiena Ahmad Taufik Al Ghazali Andi Diah Kuswanto Ani Susilawati Bryan Givan Devy Sofyanty Dian Berliansyah Putra Fahmi Kamal Faif Yusuf Faif Yusuf Faroman Syarief Faroman Syarief Faroman Syarief, Faroman Givan, Bryan Hanif Aulawi Henny Leidiyana heri aryadi, heri Hernawan, Iman Isyana Emita Jasmine Celia Sahfitri Kurniawan Prambudi Utomo Maemunah Maemunah Muhammad Aziz Winardi, Muhammad Raden Mohamad Herdian Bhakti Rizkie, Ricky Sinta Rukiastiandari Sofyanty, Devi Sovyanty, Devy Suhardoyo Suntoro, Bambang Waryono