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Pengaruh Corporate Social Responsibility Disclosure Terhadap Financial Performance dengan Good Corporate Governance sebagai Variabel Moderasi Rosid, M Abdul; Marsono
Jurnal Ilmiah Aset Vol. 26 No. 2 (2024): Jurnal ASET Volume 26 No 2
Publisher : STIE Widya Manggala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37470/1.26.2.244

Abstract

This research aims to analyze and obtain empirical evidence on the influence of corporate social responsibility (CSR) disclosure on financial performance in non-financial companies listed on the Indonesia Stock Exchange during the period 2018-2022, with corporate governance as a moderating variable. Corporate governance (CG) is measured using indicators of audit quality and the composition of independent board commissioners. This research utilizes secondary data from 859 non-financial companies listed on the Indonesia Stock Exchange during the period 2018-2022. The sampling method employed is purposive sampling, resulting in a total sample of 38 non-financial companies selected based on predefined criteria. The analytical method used is Moderated Regression Analysis (MRA). The findings indicate that CSR has a negative impact on ROE, while CSR does not affect EPS. Audit quality as an indicator of CG does not moderate the relationship between CSR and financial performance. However, the indicator of the composition of independent board commissioners moderates the relationship between CSR and financial performance measured by ROE, though it does not significantly affect financial performance measured by EPS
Pengaruh Quality Of Work Life Dan Kepuasan Kerja Terhadap Employee Engagement Di Restoran Hokben Poris Paradise Rosid, M Abdul; Fazira, Rabitha
JMB : Jurnal Manajemen dan Bisnis Vol 13, No 2 (2024): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v13i2.12481

Abstract

The purpose of this study is to find out the effect of quality of work life and job satisfaction on employee engagement at HokBen Poris Paradise restaurant. This research uses a quantitative approach. The population of this study is 30 employees of HokBen Poris Paradise. The sampling technique in this study is saturated sampling. The data analysis technique used is multiple linear regression.  The partial quality of work life results had a positive and significant effect on employee engagement indicated by a table count value (2,159>2,051) with a significance of 0.040. Partial job satisfaction had a positive and significant effect on employee engagement indicated by a table t count value (3.263>2,051) with a significance of 0.003. Simultaneously the quality of work life and job satisfaction had a positive and significant effect on employee engagement with a table F count of F (12,428>3.34) with a significance of 0.000. . Variable quality of work life and job satisfaction in explaining the company's value of 47.9% with R square 0.479 while 52.1% is influenced by other variables