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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal on Education Edumaspul: Jurnal Pendidikan Management Studies and Entrepreneurship Journal (MSEJ) Quantitative Economics and Management Studies JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Abdurohim Abdurohim
Universitas Jendral Ahmad Yani
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Analysis of the Role of Compensation as a Moderator Variable in the Relationship Between Job Security and Turnover Intention in Restaurants Holding Company Umi Setyorini; Lasrida Sigalingging; Darwin Kesuma; Fatimah Malini Lubis; Abdurohim
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 4 (2023): Agustus 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i4.1384

Abstract

With compensation serving as a moderating variable, this study seeks to understand the relationship between job security and employees' intention to leave at one the company that focus on managing restaurants. 50 employees were used in the purposive sampling technique to determine the study's sample. Path analysis was used in this study's data analysis process, which was supported by the SPSS 26. The findings indicated that job security influences inclination to leave, the likelihood of turnover influences pay. According to the results of the Sobel test, reward is a mediating variable but is unable to mediate the relationship between and influence of job security characteristics on variables relating to turnover intention.
Analysis Of The Influence Of Compensation, Leadership Style And Organizational Culture On Employee Performance In National Banking Industry Indra Krishernawan; Donny Dharmawan; Erni Yuningsih; Loso Judijanto; Abdurohim
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 1 (2024): Februari 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i1.1907

Abstract

The purpose of this study is to ascertain how organizational culture and leadership style, with pay acting as an intervening variable, affect employee performance. 100 employees were used in the saturation sampling approach to determine the study's sample. Using SPSS 26, path analysis was the data analysis method employed in this investigation. The findings demonstrated tha leadership style has a direct bearing on remuneration; and organizational culture has a direct bearing on compensation. Leadership style and corporate culture have a simultaneous impact on pay. The performance of employees is directly impacted by organizational culture. Employee performance is not directly impacted by a leader's style. Compensation directly affects how well employees perform. Employee performance is influenced by salary, leadership style, and company culture all at the same time. Compensation is determined to be a mediating variable for each of the leadership style and organizational culture factors on employee performance based on the results of the Sobel Test.
PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN Romli Romli; Abdurohim Abdurohim
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12171

Abstract

Penelitian ini bertujuan untuk menguji sampai sejauhmana pengaruh pengungkapan ESG (Environmetal, Social and Governance) terhadap nilai perusahaan. Sampel penelitian menggunakan perusahaan perbankan yang terdaftar di BEI berjumlah 19 bank antara tahun 2020 dan 2022 dengan jumlah data observasi sebanyak 57 digunakan untuk menguji hipotesis penelitian. Temuan yang dihasilkan menggunakan metode estimasi random effect dengan menggunakan aplikasi STATA. Temuan penelitian menujukan bahwa pengungkapan ESG tidak memiliki pengaruh terhadap nilai perusahaan. Selanjutnya temuan lainnya bahwa ROA dan CAR berpengaruh signifikan terhadap nilai perusahaan, sedangkan ukuran perusahaan memiliki pengaruh negatif signifikan terhadap nilai perusahaan. Penelitian ini menggunakan sampel perusahaan perbankan, sehingga mungkin hasil penelitian tidak dapat digeneralisir. Kemudian temuan makalah ini dapat menambah literatur yang ada mengenai hubungan antara pengungkapan ESG dan nilai perusahaan. Temuan ini juga menjadi bukti bahwa pengungkapan ESG tidak memiliki pengaruh terhadap beberapa indikator ukuran nilai perusahaan. Selain itu hasil temuan penelitian ini masih membuka peluang untuk penelitian lebih lanjut bagaimana mekanisme pengungkapan ESG yang lebeih efektif, serta bagaimana meningkatkan kesadaran investor untuk menjadikan praktik ESG menjadi bahan pertimbangan dalam keputusan investasinya. Bagi regulator dan perusahaan, temuan ini dapat menjadikan masukan untuk dapat meningkatkatkan kualitas dan relvansi pengungkapan ESG
Co-Authors Acai Sudirman Ade Risna Sari ADE RISNA SARI Afifah, Zainiyatul Agus Siswanto Akbar Akbar Badriatul Mawadah Baharman Supri Bord Nandre Aprila Cakranegara, Pandu Adi Damirah Damirah Darwin Kesuma Diawati, Prety Donny Dharmawan Eki Candra Elly Romy Erni Yuningsih Fatimah Malini Lubis Fauzie Senoaji Fitriyana Hanna M. Damanik Harun Samsuddin Helmi Ali Hermiyetti Hermiyetti I Nyoman Tri Sutaguna Idam Putriyani Waruwu Ilham Imam Jayanto Indra Krishernawan Irma Maria Dulame Irwan Moridu Ismuhadi Ita Nurcholifah Kespandiar, Tengku KMT Lasmiatun Lailatun Nafisa LASRIDA SIGALINGGING Loso Judijanto M. Rafid M. Yusuf Alfian Rendra Anggoro KR Marto Silalahi Mawardi Mawardi Muhammad Amsal Nasution Mulyadi Musran Munizu Ni Luh Kardini Owen De Pinto Simanjuntak Pipin Sri Sudewi Rachma Yuliana Resdiansyah Resdiansyah Rina Destiana Ris Akril Nurimansjah Rivaldo Kurniawan Iryanto Rizka Elvira P Romli Romli Rudianto Rudianto Samsul Akmal Santy Nururly Sartika Yuliana Sarwo Eddy Wibowo Sarwo Eddy Wibowo SETIAWAN JODI, I WAYAN GEDE ANTOK Sjahruddin, Herman Slamet Riyadi Suriadi Suryani Suryani Susatyo Adhi Pramono, Susatyo Adhi Syech Idrus Umi Setyorini Vivi Candra Weraman, Pius Yogi Nurfauzi Zulkifli Zulkifli Zunan Setiawan