Badaruddin
Institut Teknologi dan Bisnis Nobel Indonesia, Indonesia

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Review of Intervening Variables in Increasing Earnings Per Share Hasanuddin; Deby Rita Karundeng; Mohamad Taufik Hiola; Novaliastuti Masiaga; Idrus Usu; Badaruddin; Mulyana Machmud
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3245

Abstract

The COVID-19 pandemic disrupted global economies, impacting financial performance and investor confidence in the Indonesian property and real estate sector. This study aims to evaluate the influence of Net Profit Margin (NPM), Total Asset Turnover (TATO), and Equity Multiplier (EM) on Earnings Per Share (EPS), with Return on Equity (ROE) as an intervening variable. Using path analysis via SmartPLS 3, the study analyzes secondary data from financial statements of 90 property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2021. The findings reveal that NPM, TATO, and EM significantly affect ROE, with EM showing the strongest impact due to high leverage. However, NPM and TATO have insignificant direct effects on EPS, while EM significantly influences EPS. ROE strongly mediates the effects of NPM, TATO, and EM on EPS, confirming its role as a critical mediator. These results underscore the importance of balanced leverage and efficient asset utilization for sustaining profitability, offering insights for investors and managers navigating volatile markets.
Influence of Discipline, Motivation, and Facilities on Employee Performance at Parepare Trade Office Ibrahim; Mulyana Machmud; Hasanuddin; Badaruddin
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3639

Abstract

Employee performance in public institutions is shaped by organizational and behavioral factors, with work discipline, motivation, and work facilities being critical in determining productivity and service quality. This study examines the individual and collective impacts of these factors on employee performance at the Trade Office of Parepare City. Using a quantitative approach, the research involved all 45 employees as respondents through a saturated sampling technique. Data were analyzed using multiple linear regression to evaluate the significance of each variable. The findings indicate that work discipline significantly enhances performance, with a t-value of 2.997 exceeding the critical threshold of 2.018. Motivation also has a significant positive effect, evidenced by a t-value of 2.899. However, work facilities show no significant impact, with a t-value of -0.199. Collectively, these variables significantly influence performance, as demonstrated by an F-value of 3.189 surpassing the critical value of 2.82. The study concludes that fostering work discipline and motivation is essential for improving employee performance in public sector organizations, while the role of work facilities appears less impactful when already adequate.