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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Study of Scientific and Behavioral Management (SSBM)
Dwi Ayu Parmitasari, Rika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Kepemilikan Saham Publik dan Kepemilikan Manajerial terhadap Penerapan Triple Bottom Line dengan Profitabilitas sebagai Pemoderasi pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Ramlan, Muh. Rafli; Dwi Ayu Parmitasari, Rika
Study of Scientific and Behavioral Management Vol 6 No 3 (2025): Transformasi Kompetensi SDM dalam Era Digital: Strategi dan Implikasi Manajerial
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

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Abstract

Penelitian ini mengkaji pengaruh kepemilikan saham publik dan kepemilikan manajerial terhadap penerapan Triple Bottom Line dengan profitabilitas sebagai variabel pemoderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi berganda dan moderated regression analysis (MRA). Teknik sampling yang digunakan adalah purposive sampling dengan kriteria tertentu sehingga diperoleh sampel 10 perusahaan selama 5 tahun dengan periode 2020-2024. Hasil penelitian menunjukkan bahwa secara parsial kepemilikan publik berpengaruh positif dan signifikan terhadap penerapan Triple Bottom Line. Sebaliknya, kepemilikan manajerial menunjukkan pengaruh negatif dan signifikan terhadap penerapan Triple Bottom Line. Secara simultan, variabel kepemilikan publik dan kepemilikan manajerial secara bersama-sama terbukti berpengaruh positif dan signifikan terhadap penerapan Triple Bottom Line. Selain itu, hasil penelitian MRA mengungkap bahwa profitabilitas mampu memperkuat pengaruh kepemilikan publik terhadap penerapan Triple Bottom Line, tetapi tidak mampu memperkuat pengaruh kepemilikan manajerial terhadap penerapan Triple Bottom Line.   Kata Kunci: Kepemilikan publik; kepemilikan manajerial; triple bottom line; profitabilitas.
THE INFLUENCE OF THE EXTERNAL ENVIRONMENT AND MANAGERIAL FACTORS ON THE FINANCIAL PERFORMANCE OF MSMES THROUGH STRATEGIC PLANNING Pratama Putra, Satria; Dwi Ayu Parmitasari, Rika; Rusnawati
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 2 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v15i2.59353

Abstract

Increasingly tight business competition requires Micro, Small, and Medium Enterprises (MSMEs) to be more adaptive in facing changes in the external environment and improving managerial capabilities in order to achieve optimal financial performance. This study aims to analyze the influence of the external environment and managerial factors on the financial performance of MSMEs in Makassar City with strategic planning as an intervening variable. A quantitative approach was used in this study with a survey method involving MSMEs in the food and beverage sector that have been operating for at least two years. The purposive sampling technique was applied in selecting the sample. Data analysis was carried out using the Structural Equation Modeling (SEM) method to test the relationship between the variables studied. The results of the study indicate that the external environment and managerial factors have a significant effect on the financial performance of MSMEs, with strategic planning as an intervening variable that strengthens the relationship. This finding emphasizes the importance of adapting to business dynamics and improving managerial quality and strategic planning for the sustainability and growth of MSMEs. Therefore, developing strategies based on external environmental analysis and strengthening internal competencies are the keys to increasing the competitiveness of MSMEs in facing changing market challenges.
Co-Authors Pratama Putra, Satria Ramlan, Muh. Rafli Rusnawati