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All Journal Jurnal Ilmu Manajemen Profitability International Journal of Economics and Management Sciences
Azizah Saban
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis Of Stock Price Determinants In Islamic Banks In Indonesia Miftha Farild; Anggi Somba Poddala; Azizah Saban
International Journal of Economics and Management Sciences Vol. 1 No. 4 (2024): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i4.271

Abstract

This study aims to determine and analyze stock prices by looking at the direct and indirect effects between inflation, interest rates, exchange rates, ROA and stock prices in Islamic Banks in Indonesia. This study uses panel data regression with variables of inflation, interest rates, exchange rates, ROA, and stock prices with data analysis using SPSS 22 software. The period of this study is 2020-2022. The results of this study indicate that inflation, interest rates, and exchange rates are significant to ROA. Inflation and ROA are directly significant to stock prices. Meanwhile, interest rates and exchange rates directly have no effect on stock prices. For the indirect relationship between inflation, interest rates, and exchange rates affect stock prices through ROA.
Audit Committee, ESG Score, and Firm Value: An Information Systems Audit Perspective for Automotive Companies Ridwan; Muchriana Muchran; Ramly; Azizah Saban
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 1 (2026): FEBRUARY 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/xzpn3y32

Abstract

This study investigates the effect of Environmental, Social, and Governance (ESG) scores on firm value and examines the moderating role of the audit committee from an information systems audit perspective in Indonesian automotive companies. Using an explanatory quantitative approach, this research employs firm-year secondary data from automotive sector firms listed on the Indonesia Stock Exchange over the 2021–2023 period. Firm value is measured using Tobin’s Q, ESG performance is proxied by composite ESG scores, and the audit committee is represented by its size as an internal governance mechanism. Data are analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 27. The findings reveal that ESG scores do not have a significant effect on firm value, indicating that capital market participants have not fully internalized ESG information as a primary determinant of valuation within the Indonesian automotive sector. In contrast, the audit committee demonstrates a positive and significant effect on firm value, highlighting the importance of effective internal monitoring mechanisms in enhancing market confidence. Furthermore, the interaction between ESG scores and the audit committee is negative and statistically insignificant, suggesting that the audit committee does not strengthen the ESG–firm value relationship but functions more as a screening mechanism that ensures the credibility and reliability of ESG information produced by corporate information systems. This study contributes to the ESG and corporate governance literature by integrating an information systems audit perspective, emphasizing that ESG effectiveness as a value-relevant signal depends on the quality of internal oversight and data integrity. Practically, the findings imply that strengthening audit committees and ESG-related information systems is crucial for improving ESG credibility in emerging capital markets.
Co-Authors Anggi Somba Poddala Miftha Farild Ramly Ridwan