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All Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Impresi Indonesia AKADEMIK: Jurnal Mahasiswa Humanis Return : Study of Management, Economic and Bussines INJURITY: Journal of Interdisciplinary Studies Journal Research of Social Science, Economics, and Management Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Irwan Sutirman Wahdiat
Universitas Swadaya Gunung Jati
Religion Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences

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THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE, SOCIAL RESPONSIBILITY ON FIRM VALUE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE Taqiyuddin, Muhammad Rafi; Wahdiat, Irwan Sutirman
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.826

Abstract

This study aims to examine and analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Firm Value with Financial Performance as a moderating variable. The research object is financing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study uses an associative quantitative approach with secondary data obtained from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in 12 companies as research samples. The data analysis techniques used are descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA) with the help of SPSS software. The research findings indicate that Good Corporate Governance has a positive and significant effect on Firm Value. In contrast, Corporate Social Responsibility does not have a significant effect on Firm Value. The moderating test results show that Financial Performance can moderate the effect of GCG on Firm Value in a weakening direction, but Financial Performance cannot moderate the effect of CSR on Firm Value.
The Effect of Financial Literacy, Digital Payment, and Digital Accounting on the Financial Performance of MSMEs in Gebang District Kautsar, Adyatma; Wahdiat, Irwan Sutirman
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.807

Abstract

This study aims to analyze the effect of financial literacy, digital payment, and digital accounting on the financial performance of MSMEs in Gebang District. This study uses a quantitative approach with primary data obtained through a questionnaire with a 1-5 Likert scale. The population in this study were MSMEs in Gebang District with a sample size of 122 MSME players. The analysis techniques used in this study were descriptive statistical analysis, validity test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, T-test, F-test, and coefficient of determination using SPSS 27. The results showed that financial literacy and digital accounting had a positive and significant effect on financial performance, with digital accounting being the most dominant factor through recording efficiency. Conversely, digital payment had a significant but negative effect. This was due to the administrative costs of transactions, which reduced profit margins, and liquidity constraints due to the settlement time lag, which hampered daily capital turnover. This study suggests that MSMEs optimize their digital accounting systems and be more careful in managing digital payment service costs.
THE EFFECT OF GOOD CORPORATE GOVERNANCE AND CORPORATE, SOCIAL RESPONSIBILITY ON FIRM VALUE WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE Taqiyuddin, Muhammad Rafi; Wahdiat, Irwan Sutirman
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.826

Abstract

This study aims to examine and analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Firm Value with Financial Performance as a moderating variable. The research object is financing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study uses an associative quantitative approach with secondary data obtained from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in 12 companies as research samples. The data analysis techniques used are descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, and Moderated Regression Analysis (MRA) with the help of SPSS software. The research findings indicate that Good Corporate Governance has a positive and significant effect on Firm Value. In contrast, Corporate Social Responsibility does not have a significant effect on Firm Value. The moderating test results show that Financial Performance can moderate the effect of GCG on Firm Value in a weakening direction, but Financial Performance cannot moderate the effect of CSR on Firm Value.
Co-Authors Alipah, Lipa Febrianti, Karina Fitria Gotama, Adam Hannagara, Haidar Ahmad Ida Rosnidah Juwenah Juwenah Juwenah Juwenah JUWENAH JUWENAH Karina Fitria Febrianti Kautsar, Adyatma Krisdiana Krisdiana, Krisdiana Manopo, Pricilia Mohammad Syarif Muhammad Farhan Pratamana, Febri Aji Puteri, Mega Orvala Rahman, Rezaldy Al Siti Nur Hadiyati Supriatna, Yana Achmad Taqiyuddin, Muhammad Rafi