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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Bisnis dan Manajemen (JBM) Jurnal Manajemen Eduvest - Journal of Universal Studies Jurnal Ilmiah Sultan Agung Jurnal Bakti Masyarakat Manajemen Journal of Innovative and Creativity Indonesian Journal of Community Empowerment Vitalitas Medis : Jurnal Kesehatan Dan Kedokteran Green Inflation: International Journal of Management And Strategic Business Leadership International Journal of Management, Economic and Accounting Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Konsisten Welfare: Jurnal Pengabdian Masyarakat International Journal of Multidisciplinary Reseach
Muhammad Irfan Pratama
Universitas Malahayati
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Other

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Testing the Role ESG as Moderator: When Financial Ratios Meet Tobin's Q Harold Kevin Alfredo; Afit Afrizal; Muhammad Irfan Pratama; Hiro Sejati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10324

Abstract

This study seeks to evaluate the role of ESG as a moderating variable concerning the relationship between financial ratios and firm value, which is assessed using Tobin's Q. The analysis focuses on companies listed in the 2025 Morningstar Sustainalytics ranking. The independent variables include key financial ratios liquidity, profitability, and leverage extracted from firms’ 2024 financial statements. ESG risk ratings are employed as the moderating variable, while Tobin’s Q serves as the dependent variable. The findings indicate that profitability has a positive and significant impact on firm value, whereas liquidity and leverage exhibit no statistically meaningful effects. Furthermore, the results show that ESG risk does not moderate the relationships between liquidity or leverage and firm value. However, ESG risk is found to weaken the positive relationship between profitability and firm value, with significance at the 10% level. Overall, the results align with signaling theory, suggesting that the strength of financial signals can diminish when unfavourable non-financial signals, such as high ESG risk, are present.
THE EFFECT OF WORK ETHICS AND LEARNING AGILITY ON EMPLOYEE PERFORMANCE THROUGH KNOWLEDGE UTILIZATION, WITH ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLE AT PT MIDTOU ARYACOM FUTURES IN BANDAR LAMPUNG Putri Rahmadani; Febrianty; Muhammad Irfan Pratama
International Journal of Multidisciplinary Reseach Vol. 2 No. 3 (2026): June
Publisher : International Journal of Multidisciplinary Reseach

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Abstract

Employee performance through Knowledge Utilization with Organizational Commitment as a moderating variable at PT Midtou Aryacom Futures in Bandar Lampung. Work Ethics represents the values of discipline, responsibility, and integrity within a high-risk financial services environment, while Learning Agility reflects employees' ability to quickly learn and adapt to market changes. Knowledge Utilization plays a role in leveraging knowledge for decision-making and work innovation, which is expected to mediate the relationship between Work Ethics and Learning Agility with employee performance. This research employs a quantitative approach using a structural equation modeling method based on Partial Least Squares (PLS-SEM). The findings are expected to provide empirical contributions to human resource management, particularly in enhancing employee performance effectiveness through the development of work ethics, learning agility, and optimal knowledge utilization, as well as strengthening organizational commitment, which functions as a moderating variable. Practical implications for PT Midtou Aryacom Futures include the development of training programs and human resource management that can support sustainable organizational success.
Co-Authors Afit Afrizal Afredo, Harold Kevin Anita Anita Anita Anita Anita Anita Anita Ayyumi Khusnul Khotimah Erna Listyaningsih Euis Mufahamah Febrianty Febrianty, Febrianty Firdaus, Muhammad Aufa Harold Kevin Alfredo Hiro Sejati Hiro Sejati Kamelia Khotimah, Ayyumi Khusnul Lestari Wuryanti Lestari Wuryanti M. Yogi Riyantama Isjoni Mohammad Athian Manan Mohammad Reza Muhammad Muhammad Noverial Noverial Noverika Windasari Nur Afrainin Syah Pratama, Reza Hardian Putri Octania Utami Putri Rahmadani Rahyono Rahyono Rika Susanti Rizki Agung Wibowo Samosir, Amril Sejati, Hiro Sella Agustin Septi Wahyuni Serly Setiyani Syafrina Nabila