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All Journal Jurnal Manajemen Magister Darmajaya IJEBD (International Journal Of Entrepreneurship And Business Development) TIJAB (The International Journal of Applied Business) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat MABIS: Manajemen dan Bisnis Ilomata International Journal of Tax and Accounting Dinasti International Journal of Digital Business Management Journal of Education and Teaching Learning International Journal of Business, Economics, and Social Development Jurnal Publika Pengabdian Masyarakat Jurnal Inspirasi Binsis dan Manajemen Pena Nursing
Mardiyani Mardiyani
Univeristas Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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The Impact of Investment Decisions, Funding Strategies, and Financial Performance on Firm Value: The Moderating Role of GCG Erpina, Evi; Budhiarto, Ahmad Rizal; Mardiyani, Mardiyani
Ilomata International Journal of Tax and Accounting Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i2.1693

Abstract

This study aims to analyze the impact of investment decisions, funding strategies, and financial performance on firm value in the Indonesian banking sector, while examining the moderating role of Good Corporate Governance (GCG) using Moderated Regression Analysis (MRA). Data were collected from banking companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023 through purposive sampling. The analysis was conducted using MRA to examine the relationships between the independent variables (investment decisions, funding strategies, and financial performance), the dependent variable (firm value), and the moderating interactions of GCG. The results show that investment decisions have an effect but are not significant on firm value, while funding strategies and financial performance have a significant influence. The key finding from the moderation analysis reveals that GCG strengthens the relationship between financial performance and firm value. However, GCG fails to moderate the relationship between investment decisions and firm value, as well as between funding strategies and firm value. The implications of this study emphasize the importance of implementing GCG to enhance firm value through optimizing funding strategies and improving financial performance. For practitioners, these findings encourage the integration of GCG principles into financial decision-making. At the same time, for regulators, the results can serve as a basis for formulating policies that support better GCG implementation in the banking sector. For academics, this research provides a foundation for further studies on factors influencing firm value and the role of GCG across various industries
Analysis of Current Ratio and Debt to Equity Ratio on Return On Assets with Company Size as a Moderating Variable Mardiyani, Mardiyani; Maiyaliza, Maiyaliza; Hidayat, Rahmat Rian; Pramudya, Muhammad Dwika
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 2 (2025): March 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i2.3226

Abstract

Objective: This study’s aim is to do an analysis on the effect of current ratio along with debt to equity ratio on return on assets in the property and real estate sub-sector that is on Indonesia Stock Exchange’s (IDX) list during 2020-2023, with the moderating variable being company size. Design/Methodology/Approach: Quantitative research methods were implemented for this study, with a causal associative approach. Moderated Regression Analysis (MRA) was applied as the technique for data analysis, with Eviews statistical software utilized. Findings: The findings revealed that current ratio as well as debt to equity ratio impact return on assets significantly. This means that an increased liquidity, along with the proportion of debt can reduce the efficiency and profitability of the company. Company size strengthens the effect by functioning as a moderating variable. Research Implications: This research only focuses on the real estate and property sub-sector that is on IDX’s list during 2020-2023. Therefore, this study’s results may not be generalizable to different sectors or periods. Practical Implications: Investors and company management can use this study’s results as a basis for financial decision-making, particularly in managing liquidity as well as leverage for increased profitability. Originality/Value: New insights are provided by this study into company size’s role as the moderating variable for the relationship between leverage, liquidity, along with profitability, especially in the real estate and property sector. Types of Papers: Research paper.
The role of financial literacy and self-control: risky credit behavior in using paylater Rismaya, Rismaya; Ullum, Miftahul; Mardiyani, Mardiyani
Manajemen dan Bisnis Vol 24, No 2 (2025): September 2025
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v24i2.913

Abstract

In an increasingly digital era, credit is more accessible, which can potentially lead to risky credit behavior. It is to analyze how financial technology and financial literacy influence risky credit behavior where self-control is a mediating variable. The research method uses quantitative research, causal associative research type the total sample size is 150 respondents. Data gathered was carried out by distributing online questionnaires and then analyzed with PLS-SEM. The results stated that financial technology and financial literacy significantly affect risky credit behavior. Meanwhile, the mediating variable that strengthens the correlation between fintech and risky credit behavior is self-control. This indicates that financial literacy and self-control are very influential in minimizing the negative impact of using financial technology such as PayLater, namely risky credit behavior. There is a need to increase financial literacy among Pay Later users and education related to self-control in using digital credit services to reduce the occurrence of risky credit behavior.
Co-Authors Agi Syarif Hidayat Apriliyana, Lisa Budhiarto, Ahmad Rizal Cicilia Ester Novita Herawati Bunga Egi Arvian Firmansyah, Egi Arvian Erpina, Evi Erwin Budianto Febriansyah, Rian Ida Setya Wahyu Atmaja Ismu Lisara Kartono Kartono Maiyaliza Maiyaliza Maiyaliza, Maiyaliza Pramudya, Muhammad Dwika Rismaya, Rismaya RR. Ella Evrita Hestiandari Shindi Hapsari Sinta Lestari, Sinta Sugianto, Alya Nurlaella Suryani, Devi Ullum, Miftahul Witri Hastuti