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All Journal Jurnal Ilmiah Manajemen dan Bisnis (JIMB) Syntax Literate: Jurnal Ilmiah Indonesia Distribusi JURNAL PENDIDIKAN TAMBUSAI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Journal of Humanities and Social Studies Business Management Analysis Journal (BMAJ) Business, Economics and Entrepreneurship Community Engagement and Emergence Journal (CEEJ) JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan JEKPEND Jurnal Ekonomi dan Pendidikan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Eksplorasi Akuntansi (JEA) Journal Economic and Strategy (JES) Jurnal Ilmiah Wahana Pendidikan Jurnal Manajemen, Akuntansi, Ekonomi Amkop Management Accounting Review (AMAR) Research Horizon Dirkantara Indonesia RESLAJ: Religion Education Social Laa Roiba Journal
Susy Muchtar, Susy
Unknown Affiliation
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Capital Scructure, Operating Efficient dan Non-interest Income terhadap Profitabilitas Perbankan Konvensional yang Terdaftar di Bursa Efek Indonesia Jordy, Michael; Muchtar, Susy
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 16 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13764274

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, efisiensi operasional, dan pendapatan non-bunga terhadap profitabilitas bank konvensional di Indonesia dari tahun 2018 hingga 2022. Dengan menggunakan regresi data panel dengan sampel 32 bank, kami menemukan bahwa Leverage Ratio dan Size tidak berpengaruh signifikan terhadap profitabilitas. Namun, Non-interest Income Ratio dan Capital Ratio berpengaruh positif pada profitabilitas, sedangkan Operating Efficiency berpengaruh negatif. Temuan ini memberikan pemahaman yang lebih jelas mengenai faktor-faktor yang memengaruhi kinerja keuangan bank selama periode yang diteliti. Penelitian ini memberikan kontribusi untuk memberikan wawasan yang lebih baik mengenai pasar keuangan Indonesia.
The Impact of Sustainable Development as a Moderating Variable in the Relationship Between Financial Performance and Market Value Pasaribu, Hasudungan Edward Reinra; Triantoro, Ilham Gayuh; Muchtar, Susy
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3413

Abstract

This study aims to examine the impact of accounting information (Earnings per Share and Book Value per Share), debt financing (short-term and long-term debt), asset investment (current and fixed), and dividend payout ratio on firm market value, while considering sustainable development (SD), measured through ESG index participation, as a moderating variable. The research uses a sample of manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2022–2024, selected through purposive sampling based on consistency in reporting and dividend distribution. Data were obtained from annual financial reports and sustainability reports and analyzed using E-Views software. The findings indicate that EPS and BVPS significantly influence market value, but this effect weakens when ESG engagement is taken into account. Short- and long-term debt financing show a negative association with market value, while fixed asset investment and dividend payout have positive impacts. Furthermore, sustainable development plays a moderating role in strengthening or weakening the relationship between financial variables and market value. These results highlight the importance of firms integrating sustainability into their financial strategies and investment decisions to enhance long-term market value and investor confidence.
The Influence of Fundamental Factors and Digitalization on Firm Value Mediated by Corporate Social Responsibility in the Kompas 100 Index Companies in Indonesia Yappy, Ruddy; Leon, Farah Margaretha; Lestari, Henny Setyo; Muchtar, Susy
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.7038

Abstract

Rapid economic growth amid environmental threats demands global governance capable of balancing green development with ecological sustainability, while also encouraging corporate contributions through Corporate Social Responsibility (CSR) to enhance Firm Value. The phenomenon of increasing Initial Public Offering (IPO) activities in Indonesia, particularly in the renewable energy sector and electric vehicle raw materials, demonstrates the strategic role of the capital market in supporting national economic growth. This study aims to examine the influence of Good Corporate Governance (GCG), capital structure, profitability, dividend policy, Digitalization, and gross domestic product on firm value with CSR as a mediating variable. The method used is a quantitative approach with secondary data from 100 companies listed in the Kompas 100 Index for the period 2020–2024 through purposive sampling. The research results show that CSR has a strategic role as a mediating mechanism in the relationship between internal company factors and Firm Value, although the direction of its influence is not always consistent with the theoretical hypothesis. These findings contribute to the literature on corporate governance, financial strategy, and Digitalization, and offer practical implications for management in designing CSR policies that can sustainably enhance Firm Value.
Co-Authors Alfiyanti, Wulan Alma, Putri Sakti Arazi, Muhammad Ghazi Al-Ghifari Ardiastama, Okie Setya Arip, Syamsul Aryesta, Anisa Umania Baliartati, Beta Oki Catur Rahayu Martiningtiyas Chintya Fadila Laksmitaningrum Damayanti, Sisca Elgammal, Mohammed Elgi, Afrizal Gracia Suitella, Maria Henry Wicaksono, Henry Jasmine, Gadis Muthia Jessica Novia Joice, Sally Jordy, Michael Kaligis, Villy Frisillia Leon, Farah Margaretha Lestari, Henny Setyo Lucy Warsindah Ningsih, Indah Ayu Nurasa, Rifki Tri Nurendra, Oktafian Dwi Pasaribu, Hasudungan Edward Reinra Paze, Nabilla Dymari Prayoga, Agung Kusuma Putri, Fara Ghassani Rahmawati, Nur Intan Riadi, M Nala Richy Wijaya Situmorang, Herman Tenika, Eiyagina Triantoro, Ilham Gayuh Yappy, Ruddy