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All Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi Cendekiawan: Jurnal Pendidikan dan Studi Keislaman
Ni Ketut Raka Utariani
Universitas Pendidikan Ganesha
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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The Impact of Corporate Social Responsibility, Investment Opportunity Set, and Capital Structure on Firm Value: The Role of Good Corporate Governance as a Moderating Variable Tiara Aulia Zahra; Nanda Suryadi; Mazzlida Mat Deli; Ni Ketut Raka Utariani
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 2 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i2.920

Abstract

This study was conducted with the aim of providing empirical evidence of the influence of Corporate Social Responsibility, Investment Opportunity Set, and Capital Structure on Firm Value with Good Corporate Governance as a moderating variable in SOEs listed on the IDX for the 2018-2022 period. The population of this study is state-owned companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling technique used is using the purpose sampling method, where samples are taken through various criteria determined by the researcher. So that the number of samples in this study amounted to 14 companies out of 24 existing companies. The hypothesis in this study is tested through the Outer Model and Inner Model with the help of SmartPLS v 3.0 software. The conclusion of this study is that Corporate Social Responsibility and Capital Structure have no effect on Firm Value, while Investment Opportunity Set has an effect on Firm Value. In addition, Good Corporate Governance is able to strengthen the relationship between Corporate Social Responsibility and Capital Structure to Firm Value, and Good Corporate Governance is unable to strengthen the relationship between Investment Opportunity Set and Firm Value
Analysis of Leadership Style, Communication, and Compensation on Work Morale of Government Employees Ni Ketut Raka Utariani; Ni Nyoman Raka Astrini
Cendekiawan : Jurnal Pendidikan dan Studi Keislaman Vol 3 No 3 (2024): September Edition: Multiple Intelligences of Students in Formal, Informal, and No
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/cendekiawan.v3i3.260

Abstract

Core Values Ber-AKHLAK is an effective breakthrough of basic values for state civil apparatus in fulfilling their duties. This is because employees must have basic principles that serve as guidelines in devoting themselves in totality to the state. This study aims to analyse three variables including leadership style, communication, and compensation on the work enthusiasm of government employees. Data samples were taken by census, using an interval scale questionnaire with a value range of 1-10 and documentation. In analysing the data from the tabulation of questionnaire filling, the analysis technique used is multiple linear regression analysis technique. In analysing the strength of the relationship, the coefficient of determination analysis is used, while testing the relationship simultaneously using the F test, and in testing the relationship partially using the t-test. From data processing, the results of multiple linear regression analysis are obtained as follows, the constant is negative at -14.117. The coefficient of the leadership style variable obtained a positive value of 0.637. The coefficient of the communication variable obtained a positive value of 0.507. The coefficient of the compensation variable obtained a positive value of 0.192. So, it is concluded that overall, the independent variables of leadership style, communication and compensation have a positive and significant effect on the morale of government employees of BKB-PP Buleleng Regency. The implication of this research is to show the significance of efforts to improve the performance of government employees through work compensation received by each employee.
Co-Authors Mazzlida Mat Deli Ni Nyoman Raka Astrini Suryadi, Nanda Tiara Aulia Zahra