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All Journal Fokus Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengembangan Wiraswasta Jurnal Ilmiah Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) MANAZHIM Indonesian Journal of Accounting and Governance Jurnal Pendidikan dan Konseling Jurnal Manajemen Kewirausahaan Cakrawala Repositori Imwi Jurnal Scientia AMAR (Andalas Management Review) AKSELERASI: Jurnal Ilmiah Nasional Jurnal Kolaboratif Sains Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) MASTER: Jurnal Manajemen Strategik Kewirausahaan Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Indonesian Journal of Accounting and Governance GoodWill Journal of Economics, Management, and Accounting
Susanti Widhiastuti
Universitas IPWIJA
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Peran Modal Intelektual dalam Memoderasi Pengaruh Ambideksteritas Keuangan Terhadap Nilai Perusahaan LQ 45 Rusfian, Rusfian; Widhiastuti, Susanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 1 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i1.y2025.p14-29

Abstract

This study explores the influence of intellectual capital as a moderator of the connection among financial ambidexterity and corporate value. The study focuses on corporates that have consistently been included in the LQ45 list on the Indonesia Stock Exchange (IDX) during the study period of year 2018 to 2023. A purposive sampling method was applied to choose 25 companies for the study. The study relies on secondary data gathered from the companies’ financial statement found on the IDX website.The analysis was performed using the SEM-PLS method with Warp-PLS 8.0 software, achieving a conviction level of 95%. The results reveal that intellectual capital serve as a moderating factor in the influence of financial ambidexterity, measured by asset growth, on corporate value. However, it does not act as a moderator for financial ambidexterity measured by sales growth and profit growth in relation to corporate value. Additionally, financial ambidexterity as measured by asset growth, is proven to affect corporate value, while it does not significantly influence corporate value when assessed through sales growth and profit growth.
PENGARUH KOMPETENSI DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Lestariningsih, Suprihatin; Widhiastuti, Susanti
AKSELERASI: Jurnal Ilmiah Nasional Vol 6 No 1 (2024): AKSELERASI: JURNAL ILMIAH NASIONAL
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jin.v6i1.896

Abstract

Permasalahan dalam sebuah organisasi yakni kompeten dari sumber daya manusia dengan peran dan tugas untuk mendukung organisasi mencapai tujuannya. Sebuah organisasi, macam bentuknya yang tetap dibutuhkannya individu yang memiliki ragam potensi dalam mendukung kinerja yang diharapkan. Salah satunya perguruan tinggi, yang menjadi organisasi yang bergantung pada kinerja sumber daya manusianya yang menjadi bagian, termasuk pegawai yang memiliki peran, tugas, dan tanggungjawab dalam mewujudkan tujuan pendidikan nasional, yaitu mencerdaskan kehidupan bangsa, meningkatkan kualitas manusia Indonesia, yang meliputi kualitas iman dan takwa, akhlak mulia, dan penguasaan ilmu pengetahuan, teknologi, dan seni, serta mewujudkan masyarakat Indonesia yang maju, adil, makmur, dan beradab. Faktor-faktor yang mempengaruhi kinerja karyawan adalah kompetensi dan budaya organisasi terhadap kinerja karyawan pada suatu organisasi atau institusi. Pendekatan yang akan dilakukan dalam penelitian ini adalah pendekatan analisis kuantitatif berdasarkan informasi statistika. Hasil dalam penlitian ini adalah pengaruh langsung kompetensi dan budaya organisasi terhadap kinerja pegawai lebih dominan bila dibandingkan dengan pengaruh tidak langsung kompetensi dan budaya organisasi terhadap kinerja pegawai melalui kepuasan kerja.
Faktor Yang Berperan Penting Terhadap Return Saham dan Nilai Perusahaan Perbankan Go-Public di Indonesia Sugiyarto, Alfian; Widhiastuti, Susanti
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (463.65 KB) | DOI: 10.36418/syntax-literate.v8i4.11595

Abstract

Penelitian ini dilakukan pada perbankan yang terdaftar di Bursa Efek Indonesia (BEI) dan juga secara konsisten masuk dalam list The Institute Indonesian for Corporate Governance (IICG) selama periode 2010-2020 yang bertujuan untuk mengetahui faktor yang paling berpengaruh terhadap return saham dan khususnya nilai perusahaan perbankan go-public. Data penelitian berupa laporan keuangan dan nilai customer governance perception index (CGPI) dari tiga bank yang memenuhi kriteria. Analisis dilakukan secara kuantitatif yaitu analisis deskriptif, uji instrumen, persyaratan analisis, model dan hipotesis melalui regresi linear ganda pada taraf uji 5%. Penelitian menunjukkan bahwa kinerja keuangan positif mempengaruhi return saham dan nilai perusahaan perbankan secara langsung. Struktur Modal dan Kinerja Keuangan positif dalam mempengaruhi nilai perusahaan secara tidak langsung.
The Effect of Over Workload and Role Conflicts on Behavior of Tax Auditor Dysfunction with Working Stress as Mediation Factor and Moral Competence as Moderation Factor: (Empirical study at Indonesian Directorate General of Taxes) Kencana, Kartika Cahya; Widhiastuti, Susanti
Indonesian Journal of Accounting and Governance Vol. 2 No. 1 (2018): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/3mr15r47

Abstract

This study examines the theory of transactional processes which applied work stress theory proposedby Gibson et al. (1995). The researcher collected data from tax auditors as participants using surveytechniques by self-filling questionnaires. The qualitative data are converted into the parametric scalewith the Method of Successive Interval and then analysed using Partial Least Square. The result of thisstudy is work stress can mediate the effect of over workload and role conflict on tax auditordysfunction behavior moral competence can not moderate the relationship of influence of work stresson dysfunction behavior. Surveys conducted are not accompanied by researcher in fillingquestionnaires in the theoretical sphere so as to generate potential bias in the results. This studyproduces a quality tax audit of the errors of professional humanism. For further research, can beanalyzed by using the experimental method.
The Influence of Work-Life Balance and Work Environment on Employee Performance with Work Stress as Moderation at PT. Cakrawala Andalas Television (ANTV) Rachmayanti; Susanti Widhiastuti
Journal GoodWill Vol. 4 No. 2 (2024): October 2024
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/bpcget88

Abstract

This research aims to analyze the influence of work-life balance and work environment on employee performance with work stress as a moderating variable at PT Cakrawala Andalas Television (ANTV). Data was obtained through employee surveys and analyzed using partial tests and Moderated Regression Analysis (MRA). The research results show that work-life balance has a positive and significant effect on employee performance, indicating that balance between work and personal life increases productivity. The work environment also has a significant influence, highlighting the importance of creating a conducive work atmosphere.  Job stress was found to have a direct influence on employee performance and acts as a moderator that strengthens the relationship between work-life balance and performance. The interaction between the work environment and work stress also has a positive impact on performance. These findings highlight the importance of stress management, work environment development, and strategic work-life balance programs to support employee performance on an ongoing basis. This research provides a practical contribution for companies in designing policies to optimize human resources.
The Influence of Profitability, Intellectual Capital, and Investment Decisions on Company Value with Company Size as a Moderating Variable Yuyun Yunaningsih; Susanti Widhiastuti
Journal GoodWill Vol. 5 No. 2 (2025): October 2025
Publisher : Yayasan Amerta Insan Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/djagqh03

Abstract

This study investigates the influence of profitability, intellectual capital, and investment decisions on firm value, with firm size as a moderating variable, in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) via WarpPLS 8.0, the study analyzes secondary data from 45 firms. The results indicate that profitability and intellectual capital have a significant positive effect on firm value. In contrast, investment decisions exhibit a negative but statistically insignificant effect. Furthermore, firm size significantly moderates the relationship between the three independent variables and firm value, strengthening the influence of profitability, intellectual capital, and investment decisions. These findings support the signaling theory and resource-based theory, emphasizing the strategic importance of profitability and intangible assets in enhancing firm value. The study contributes to the literature by providing empirical evidence on the role of firm size as a moderator in the Indonesian property sector. Recommendations are proposed for managerial decision-making, particularly in optimizing profitability, intellectual capital management, and investment strategies.
Analisis Kompensasi dan Lingkungan Kerja terhadap Kinerja Karyawan dengan Motivasi Kerja sebagai Variabel Intervening di PT. Cahaya Sukses Pratama Gunung Putri Bogor: Analysis of Compensation and Work Environment on Employee Performance with Work Motivation as an Intervening Variable at PT. Cahaya Sukses Pratama Gunung Putri Bogor Cici Maria Sitompul; Susanti Widhiastuti
Jurnal Kolaboratif Sains Vol. 9 No. 4: April 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i4.10861

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompensasi, lingkungan kerja, dan motivasi kerja terhadap kinerja karyawan di PT Cahaya Sukses Pratama. Penelitian menggunakan pendekatan kuantitatif dengan desain kausal. Populasi berjumlah 245 karyawan dengan sampel 80 responden yang ditentukan menggunakan rumus Slovin dengan margin of error 10%. Data dikumpulkan melalui kuesioner tertutup berbasis skala Likert dan dianalisis menggunakan regresi linier ganda dengan uji t dan uji F. Hasil penelitian menunjukkan bahwa kompensasi dan motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, sedangkan lingkungan kerja tidak berpengaruh signifikan. Selain itu, motivasi kerja terbukti mampu memediasi pengaruh kompensasi terhadap kinerja karyawan berdasarkan uji Sobel, sementara lingkungan kerja tidak mampu memediasi pengaruh motivasi kerja terhadap kinerja. Temuan ini menegaskan bahwa peningkatan kinerja karyawan lebih dipengaruhi oleh faktor kompensasi dan motivasi dibandingkan lingkungan kerja.ABSTRACT This study aims to analyze the effect of compensation, work environment, and work motivation on employee performance at PT Cahaya Sukses Pratama. The research applies a quantitative approach with a causal design. The population consists of 245 employees, with 80 respondents selected using the Slovin formula with a 10% margin of error. Data were collected through a closed-ended questionnaire using a Likert scale and analyzed using multiple linear regression with t-test and F-test. The results indicate that compensation and work motivation have a positive and significant effect on employee performance, while the work environment does not show a significant effect. Furthermore, work motivation is proven to mediate the effect of compensation on performance based on the Sobel test, whereas the work environment does not mediate the effect of motivation on performance. These findings highlight that employee performance is more influenced by compensation and motivation than by the work environment.
Analisis Konflik Peran Ganda dan Kecerdasan Emosional terhadap Kinerja Pegawai Perempuan yang Dimediasi oleh Resiliensi pada PT BPR Dana Raya Jakarta: The Effect of Work–Family Conflict and Emotional Intelligence on Female Employee Performance with Resilience as a Mediating Variable at PT BPR Dana Raya Jakarta Tita Astuti; Susanti Widhiastuti
Jurnal Kolaboratif Sains Vol. 9 No. 5: Mei 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i5.10994

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh konflik peran ganda dan kecerdasan emosional terhadap kinerja pegawai perempuan yang dimediasi oleh resiliensi pada PT BPR Dana Raya Jakarta. Penelitian ini menggunakan sampel sebanyak 35 responden yang merupakan karyawan perempuan PT BPR Dana Raya Jakarta, pengumpulan data menggunakan metode kuesioner. Penelitian ini menggunakan pendekatan kuantitaf, dengan metode penelitian yang digunakan adalah Structural Equation Modelling (SEM- PLS) dengan menggunakan PLS 4.0. Hasil pengujian langsung menunjukkan bahwa (1) Konflik peran ganda berpengaruh terhadap resiliensi, (2) Kecerdasan emosional berpengaruh terhadap resiliensi, (3) Resiliensi berpengaruh terhadap kinerja (4) Konflik peran ganda berpengaruh terhadap kinerja, (5) Kecerdasan emosional berpengaruh terhadap kinerja. Adapun dari hasil pengujian tidak langsung menunjukkan bahwa (1) Konflik peran ganda berpengaruh terhadap kinerja dimediasi oleh resiliensi, (2) Kecerdasan emosional berpengaruh terhadap kinerja dimediasi oleh resiliensi.
Co-Authors Antonius Mudhita Kumara Bilqis Zamzamiria Putri Sukarya Bobby Ekasaputra Cici Maria Sitompul Efrida Yeni Eftianto, Eftianto Estuti Fitri Hartini Farida Achmad Fatimah, Asri Fauziah, Layla Hadi Utomo, Kukuh Harini Abrilia Setyawati Hernawati Chotib husnaini, husnaini Jhoni Iskandar Kamil, Ikhsanul Kartika Cahya Kencana Kencana, kartika Cahya Kumara, Antonius Mudhita Lestariningsih, Suprihatin Meli Andriyani Muhammad Rivai Mulyati Mulyati Rachmayanti Rakhmat Fitrayudha Sandinanto Rama Satrya Nugraha Remilo Susanti Rusfian, Rusfian Seni Andriyani Solly Aryza Sugiyarto, Alfian Tita Astuti Utomo, Kukuh Hadi Yuyun Yunaningsih Zulfikar, Rachmat Hidayat