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All Journal Jurnal Ilmiah Akuntansi Kesatuan International Journal on Social Science, Economics and Art Mutiara: Multidiciplinary Scientifict Journal
Isfenti Sadalia
Universitas Sumatera Utara, Indonesia
Religion Arts Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences

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The effect of employee engagement and training on employee performance through organizational commitment Elisabeth Sibarani; Isfenti Sadalia; Nazaruddin Nazaruddin
International Journal on Social Science, Economics and Art Vol. 12 No. 4 (2023): February: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijosea.v12i4.188

Abstract

The existence of organizational change results in a decrease in the quality of employee performance which must be supported by training so that it can respond to market changes and competition. The purpose of this study was to analyze the effect of employee engagement and training on employee performance through organizational commitment. The sample in this study amounted to 89 respondents. The statistical method used is inferential statistics (inductive statistics or probability statistics) with PLS (Partial Least Square) to complete the hypothesis. The results of this study are that there is a positive and significant influence of employee engagement, training, and organizational commitment on employee performance through organizational commitment. This research has implications for the managerial part of the company where training is needed, especially those related to benefits in completing work.
Intellectual Capital, Non-Performing Loan, and Inflation’s Effects on Firm Value : The Mediating Role of Financial Performance Agustina Dian Putri Manurung; Isfenti Sadalia; Syahyunan
Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 10 (2023): Mutiara: Multidiciplinary Scientifict Journal
Publisher : Al Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/mutiara.v1i10.102

Abstract

This paper aims to analyze how financial performance can mediate the influence of intellectual capital, non-performing loans and inflation on firm value. Our sample is 39 banks in Indonesia that have passed the criteria based on purposive sampling, with a total of 5 years of observation. This research is quantitative research with a panel data multiple regression model, which will be processed using E-views and a Sobel test calculator to test the mediation effect. The findings of this research show that VACA, VAHU, non-performing loans and inflation have a direct effect on financial performance. However, STVA has no effect. Also directly, VACA, non-performing loans and financial performance influence firm value. However, VAHU, STVA and inflation have no effect on firm value. The results of the Sobel test succeeded in proving that financial performance was able to mediate the influence of VACA, VAHU, non-performing loans and inflation on firm value. However, it failed to prove the mediating influence of financial performance on STVA and firm value.
The Influence of ESG and Investment on Equity Ratio on Firm Value in the ASEAN Mining Sector Dina Hastalona; Isfenti Sadalia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3692

Abstract

This study is to investigate the impact of the Investment to Equity Ratio and the Environmental, Social, and Governance (ESG) Score on firm value, as measured by Tobin’s Q, in mining businesses throughout ASEAN between 2019 and 2024. The Common Effect Model (CEM), which is based on 96 observations from 16 companies over a six-year period, is used in the research’s panel data regression approach. The findings indicate that Tobin’s Q is positively and significantly impacted by ESG Score, with a coefficient of 0.0066 (p = 0.0042). The Investment to Equity Ratio, on the other hand, shows a statistically negligible negative effect (p = 0.2241). The model can account for 8.8% of the variation in company value, according to the R-squared value of 0.088. These results demonstrate how ESG practices can improve firm valuation and market reputation, but they also point to the need for more research on the function of investment finance arrangements. When developing sustainability plans and capital structure optimization techniques for the ASEAN mining industry, managers and investors can benefit from the practical implications of this study.
Co-Authors Agustina Dian Putri Manurung Dina Hastalona Elisabeth Sibarani Nazaruddin Nazaruddin Nazaruddin Nazaruddin Syahyunan