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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Journal of Islamic Monetary Economics and Finance International Journal of Economics Development Research (IJEDR) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Skyhawk: Jurnal Aviasi Indonesia Journal of Applied Business and Technology Journal of Central Banking Law and Institutions Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon Nexus Synergy: A Business Perspective Research in Accounting Journal
Musa, Sulaiman
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Research in Accounting Journal

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The Impact of Corporate Social Responsibility and Investment Opportunity Set on Firm Value: The Moderating Role of Good Corporate Governance Suryadi, Nanda; Yusnelly, Arie; Musa, Sulaiman
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v5i2.7643

Abstract

This study aims to provide empirical evidence on the influence of Corporate Social Responsibility (CSR) and Investment Opportunity Set (IOS) on Firm Value, with Good Corporate Governance (GCG) as a moderating variable in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period. The research population consists of all SOEs listed on the IDX within the specified period. A purposive sampling method was employed, using specific criteria determined by the researcher, resulting in a sample of 14 companies out of a total of 24. The hypotheses in this study were tested using the Outer Model and Inner Model through the SmartPLS v3.0 software. The results of the study conclude that Corporate Social Responsibility has no significant effect on Firm Value, while the Investment Opportunity Set does have a significant impact on Firm Value. Furthermore, Good Corporate Governance strengthens the relationship between Corporate Social Responsibility and Firm Value, but does not moderate the relationship between the Investment Opportunity Set and Firm Value.
Analysis of Capital Structure, Liquidity and Firm Size on Financial Performance and Firm Value in Technological Sector Wijaya, Evelyn; Wijaya, Fuma; Chandra, Stefani; Musa, Sulaiman
Research in Accounting Journal (RAJ) Vol. 6 No. 2 (2025): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v6i2.10526

Abstract

Indonesia’s technology industry is experiencing strong growth prospects, supported by solid fundamentals and the rapid expansion of fintech infrastructure. The digital economy’s Gross Merchandise Value (GMV) is projected to grow at a compound annual growth rate (CAGR) of 14% during 2024–2030, driven by continuous innovation in e-commerce, increasing digital adoption through QRIS, and the strengthening of technology-based financial ecosystems. This study aims to examine the effect of capital structure, liquidity, and firm size on financial performance and firm value in the technology sector. The research employs secondary data collected through a purposive sampling technique, resulting in a sample of 15 companies. Data were analyzed using descriptive statistics and structural equation modeling (SEM) with SmartPLS. The results indicate that (1) capital structure, liquidity, and firm size have a negative and insignificant effect on financial performance, and (2) capital structure, liquidity, firm size, and financial performance have a positive but insignificant effect on firm value. These findings suggest that internal financial characteristics have not yet demonstrated a statistically significant role in determining financial performance and firm value within Indonesia’s technology sector.
Co-Authors Achmad Tavip Junaedi Albahi, Muhamad Aminuyati Amries Rusli Tanjung Andi Amang Andi Andi Ardiansyah, Candra Bayu Arie Yusnelly Augustine, Yvonne binti Hamdan, Mahani Cecilia Cecilia, Cecilia Chandra, Stefani Dalil, M Dalil, M. David David Deli, Mazzlida Mat Dodi Sofyan Arief, Dodi Sofyan Eddy, Pujiono Fadrul, Fadrul Fransisca, Luciana Gisatriadi, Norman Gusrio Tendra Hadi Prayitno Hadi, Syukri Haji Masri, Masairol Harry Patuan Panjaitan Hutahuruk, Marice Br Indrastuti, Sri Indri Yovita Jahrizal Koto, Jaswar Mahendra, I Wayan Yoga Praditya Mahyuni, Luh Putu Marlim, Yulvia Nora Muhammed, Ismail Mukhsin Mukhsin Mulyadi Mulyadi Nicholas Renaldo Nyoto Nyoto, Nyoto Permata Sari, Dewi Prayetno, Muhammad Pringgo Prihastomo, Arih Dwi Purnama, Intan Putri, Novita Yulia Rahman, Sarli Rizaldi Putra Rizki, Rifan Satria Rozalia, Dwi Kirtapati Sally Suhardjo Suhardjo Suhardjo Suharti Suryadi, Nanda Suyono Suyono Teddy Chandra Umar Faruq Veronica, Kristy Wahid, Nabila Wati, Yenny Wijaya, Evelyn Wijaya, Fuma Wilda Susanti William William Winda , Aisyah