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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Sriwijaya Accounting Community Services Jurilma
Taufik
Universitas Sriwijaya
Economics, Econometrics & Finance

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ESG PERFORMANCE AND FIRM VALUE: THE MODERATING ROLE OF OWNERSHIP CONCENTRATION Taufik; M. Arief Noer Wibowo; Sulastri; Yuliani; Isni Andriana; Afriyadi Cahyadi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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Abstract

The purpose of this study is to analyze how ESG Performance influences firm value and whether ownership concentration moderates the relationship between ESG performance and firm value. The population used is 128 companies in three ASEAN countries (Indonesia, Malaysia, and Thailand) from 2021–2024. A sample of 85 companies was selected using purposive sampling. The results of the study show that ESG performance has a positive effect on firm value and that ownership concentration moderates the relationship between ESG performance and firm value. For further research, it is recommended to add research period and other independent variables inluencing firm value.
Pelatihan dan Pendampingan Analisis dan Pengambilan Keputusan Atas Informasi Laporan Keuangan Berbasis Jaringan Client-Server Yusnaini; Arista Hakiki; Taufik
Sriwijaya Accounting Community Services Vol. 4 No. 1 (2025): Sriwijaya Accounting Community Services
Publisher : Jurusan Akuntansi Fakultas Ekonomu Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sacs.v5i1.45

Abstract

This training and mentoring program aims to enhance the competencies of financial and accounting managers at the Employee Cooperative of PT. Pusri Palembang in conducting financial analysis and making data-driven decisions using a client–server–based accounting information system. The benefits of this activity include improving participants’ understanding of financial analysis techniques, increasing efficiency in the reporting process, and strengthening the accuracy, transparency, and accountability of the cooperative’s financial management. The target participants of the program consist of cooperative board members and accounting staff, who serve as key actors in managing and interpreting financial data. The outputs generated from this program include practical skills in reading, analyzing, and making strategic decisions based on financial statements, as well as the publication of a scientific article in a national community service journal. The results of the implementation show a significant improvement in participants’ abilities, both in interpreting financial statements and in applying ratio and trend analysis. This activity contributes to strengthening the institutional capacity of the cooperative to achieve sustainable, data-driven business growth.
Pengaruh Nilai Tukar, Profitabilitas, dan Leverage terhadap Return Saham Perusahaan Pertambangan di Indonesia Muhammad Qustur Fais; Isni Andriana; Taufik; Kemas Muhammad Husni Thamrin
Jurilma Vol. 3 No. 1 (2026): Juni 2026
Publisher : CV.RIZANIA MEDIA PRATAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69533/jurilma.volume3number1.589

Abstract

Hasil penelitian menunjukkan bahwa Return on Assets (ROA) berpengaruh positif dan signifikan terhadap return saham, yang  membuktikan bahwa peningkatan profitabilitas perusahaan dapat meningkatkan return yang diperoleh investor. Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap return saham, sehingga tingkat leverage perusahaan belum menjadi faktor yang secara langsung memengaruhi perubahan return saham pada perusahaan sektor pertambangan. Sementara itu, Nilai Tukar berpengaruh positif dan signifikan terhadap return saham, yang menunjukkan bahwa perubahan kondisi nilai tukar memiliki keterkaitan dengan pergerakan return saham perusahaan pertambangan. Secara simultan, ROA, DER, dan Nilai Tukar memberikan kontribusi dalam menjelaskan variasi return saham. Nilai koefisien determinasi (R²) sebesar 15,26% menunjukkan bahwa ketiga variabel independen tersebut secara bersama-sama mampu menjelaskan 15,26% variasi return saham, sedangkan 84,74% lainnya dijelaskan oleh faktor-faktor lain di luar model penelitian. Temuan ini menunjukkan bahwa profitabilitas dan kondisi makroekonomi, khususnya nilai tukar, merupakan faktor yang perlu diperhatikan investor dalam menganalisis return saham perusahaan sektor pertambangan.
Co-Authors Afriyadi Cahyadi, Afriyadi Andriana, Isni Hakiki, Arista Kemas Muhammad Husni Thamrin M. Arief Noer Wibowo Muhammad Qustur Fais Sulastri Yuliani Yusnaini Yusnaini