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All Journal SEIKO : Journal of Management & Business Golden Ratio of Auditing Research JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Jannati Tangngisalu
STIEM Bongaya Makassar
Economics, Econometrics & Finance Social Sciences

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PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2021 Nur Azizah Basmar; Jannati Tangngisalu; Bustam Bustam; Sri Wahyuningsih
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8296

Abstract

This study examines the impact of Return on Assets, Return on Equity, Debt to Equity Ratio, and Current Ratio on stock prices in the consumer goods industry sector on the Indonesia Stock Exchange. 53 companies are used as population. The sample adopted the purposive sampling method. With 35 companies as the sample that have met the sample criteria. The analysis used is multiple linear regression with the help of SPSS v.26 which is a research tool, the results of which show that Return On Assets and Return On Equity contribute positively and significantly to stock prices, while the Debt to Equity Ratio and Current Ratio contribute negatively and significantly to stock prices.
The Effect of Financial Performance and Firm Size on Firm Value with CSR as a Moderating Variable Muh. Farhan Fatkur Rochman; Jannati Tangngisalu; Andi Agus
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1696

Abstract

This study investigates the influence of financial performance and firm size on firm value, with Corporate Social Responsibility (CSR) as a moderating variable, focusing on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2021 to 2023. The relevance of this research lies in addressing the inconsistent findings in prior studies regarding how financial indicators and firm characteristics impact value creation in stakeholder-oriented business environments. Using a quantitative approach, the study employed purposive sampling to select 29 companies that consistently published financial and sustainability reports during the study period, resulting in 87 panel data observations. Panel data regression and Moderated Regression Analysis (MRA) were conducted using EViews 13 software. The findings reveal that financial performance, as measured by Return on Assets (ROA), and firm size significantly affect firm value, as measured by Price to Book Value (PBV). Furthermore, CSR effectively moderates the relationship between financial performance and firm value, but does not significantly moderate the effect of firm size on firm value. These results suggest that while profitability enhances firm value, its credibility and impact are further strengthened when aligned with social responsibility efforts. This study contributes to the growing literature on corporate sustainability and offers strategic insights for managers aiming to optimize both financial and social dimensions in enhancing firm valuation.
Sinergi Karakteristik Individu dan Pekerjaan dalam Meningkatkan Kinerja Pegawai: Peran Sentral Motivasi Kerja Muhammad Tafsir; Jannati Tangngisalu; Muh. Ma’ruf Idris; Erwin Erwin, Hasyim Mokhtar
SEIKO : Journal of Management & Business Vol 8, No 2 (2025): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v8i2.9222

Abstract

Tujuan penelitian ini adalah menguji dan menganalisis pengaruh: motivasi kerja terhadap kinerja; budaya organisasi terhadap kinerja; Organizational citizenship behavior terhadap kinerja; motivasi kerja terhadap organizational citizenship behavior; budaya organisasi terhadap organizational citizenship behavior; motivasi kerja terhadap kinerja melalui organizational citizenship behavior; budaya organisasi terhadap kinerja melalui organizational citizenship behavior pegawai pada Politeknik Pelayaran Barombong. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik analisis yang digunakan adalah teknik analisis deskriptif dan analisis SEM PLS.penelitian ini melibatkan 70 responden yang merupakan tenaga kependidikan pada Politeknik Pelayaran Barombong. Data penelitian ini dikumpulkan melalui observasi dan penggunaan kuesioner. Hasil penelitian ini menemukan bahwa motivasi kerja berpengaruh positif tidak signifikan terhadap kinerja; budaya organisasi berpengaruh positif signifikan terhadap kinerja; Organizational citizenship behavior berpengaruh positif signifikan terhadap kinerja; motivasi kerja berpengaruh positif signifikan terhadap organizational citizenship behavior; budaya organisasi berpengaruh positif signifikan terhadap organizational citizenship behavior; motivasi kerja berpengaruh signifikan terhadap kinerja melalui organizational citizenship behavior; budaya organisasi berpengaruh signifikan terhadap kinerja melalui organizational citizenship behavior. Kata Kunci: Motivasi Kerja, Budaya Organisasi, Organizational Citizenship Behavior Dan Kinerja Pegawai
Co-Authors Andi Agus Bustam Bustam Erwin Erwin, Hasyim Mokhtar Muh. Farhan Fatkur Rochman Muh. Ma’ruf Idris Muhammad Tafsir Nur Azizah Basmar Sri Wahyuningsih