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All Journal Jurnal Samudra Ekonomi dan Bisnis Dinasti International Journal of Management Science Al-Kharaj: Journal of Islamic Economic and Business Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) AL-ARBAH: Journal of Islamic Finance and Banking International Journal of Economics, Management, Business, and Social Science Jurnal Manajemen Bisnis dan Organisasi Jurnal Umum Pengabdian Masyarakat (JUPEMAS) International Journal of Management and Business Intelligence (IJMBI) Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi NAAFI: JURNAL ILMIAH MAHASISWA Jurnal Ilmiah Literasi Indonesia
Fathihani
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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Pengaruh Total Asset Turnover, Debt to Equity Ratio, dan Return on Assets terhadap Manajemen Laba pada Perusahaan Pertambangan di BEI Periode 2020–2024 Saraswati, Novi; Fathihani
HATTA : Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi Vol 3 No 2 (2025): Oktober
Publisher : STKIP MAJENANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/hatta.v3i2.286

Abstract

This study analyzes the effect of Total Asset Turnover, Debt to Equity Ratio, and Return on Assets on earnings management in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative and causal research design, the study examines 18 purposively selected companies over five years, resulting in 90 observations. Data were analyzed through panel data regression using SPSS 26. The results show that Total Asset Turnover does not significantly affect earnings management, while Debt to Equity Ratio and Return on Assets have a significant influence. These findings indicate that profitability and leverage play important roles in shaping earnings management practices in the mining sector
Transformational Leadership and Work Engagement on Organizational Citizenship Behavior With Learning Organization as A Mediation Variable Soilihin, Agung; Fathihani
Dinasti International Journal of Management Science Vol. 5 No. 3 (2024): Dinasti International Journal of Management Science (January-February 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i3.2166

Abstract

This study aims to find out that Leadership Leadership in Work Engagement has an influence on Organizational Citizenship Behavior in Leadership Leadership mediates the influence of Leadership Leadership and Work Engagement on Organizational Citizenship Behavior. The population used is employees of PT. Penida Kreasi Persada with a sample of 85 employees. Data collection was carried out using a questionnaire method where respondents answered questions arranged in choice form and the question scale used a Likert scale (1-5). The method used in this research is quantitative analysis with the SEM analysis tool and the SmartPLS 3.3 tool. The research results show that Transformational Leadership is positive and has no significant effect on Organizational Citizenship Behavior. Work engagement has a significant positive effect on Organizational Citizenship Behavior. Transformational Leadership and Work Engagement have a significant positive effect on learning organizations. Learning organization has a significant positive effect on Organizational Citizenship Behavior. Transformational leadership and work engagement have a significant positive effect on organizational citizenship behavior through learning organizations.
Pengaruh Green Banking, Sustainability Reporting, dan Kualitas Laba Terhadap Kinerja Perusahaan pada Bank Umum Konvensional di Indonesia (Periode 2020–2024) Lusiva Pardosi; Fathihani
Jurnal Ilmiah Literasi Indonesia Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/k6d82n31

Abstract

This study aims to analyze the effect of Green Banking, Sustainability Reporting, and earnings quality on corporate performance in conventional banks in Indonesia during the 2020–2024 period. This research employs a quantitative approach with a causal design. The independent variables include Green Banking, Sustainability Reporting, and earnings quality, while the dependent variable is corporate performance measured by Return on Equity (ROE). The research population consists of 68 banks listed on the Indonesia Stock Exchange, and through purposive sampling, 22 banks were selected over five observation years, resulting in 110 total samples. The data used are secondary data analyzed with descriptive statistics, classical assumption tests, and multiple regression using SPSS 26. The findings reveal that: (a) Green Banking has a significant effect on corporate performance, indicating that the implementation of environmentally friendly banking practices in bank operations can enhance profitability; (b) Sustainability Reporting significantly affects corporate performance, suggesting that sustainability disclosure improves investor trust, corporate reputation, and transparency in managing environmental, social, and governance aspects; (c) earnings quality significantly influences corporate performance, indicating that profits derived from real operational activities and free from accounting distortions strengthen bank profitability.
Co-Authors Abdullah, M. Al Faruq Agtovia Frimayasa, Agtovia Agustriyanda, Ferry Elfin Didin Hikmah Perkasa Gulo, Kaidir Desman Hendra Kusuma Hermala, Irvan Lusiva Pardosi Mareta, Sigit Maya , Siska Nabilah Nuriska, Aglia Purnama, Yanthy Herawaty Putranto, Prihastabrata Putri, Salwa Alfiani Putri, Zahra Adeliya Suharno Randyantini, Vely Rini Sulistiyowati Riska Rosdiana Rosdiana, Riska Santoso, Natalia Saputri, Ika Puji Saputri, Rizma Avizah Saraswati, Novi Setiyo Purwanto Siska Maya Soilihin, Agung Wafi, Inngamul Wijayanti, Fitri Ayu Kusuma