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All Journal Jurnal Ilmiah Manajemen Kesatuan
Mulyana Machmud
Institut Ilmu Sosial & Bisnis Andi Sapada, Indonesia
Economics, Econometrics & Finance Social Sciences

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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.
The Effect of Discipline, Work Commitment, and Work Motivation on Employee Job Satisfaction Hartati; Mulyana Machmud; Hasanuddin
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4148

Abstract

Job satisfaction is essential for achieving organizational objectives, with work discipline, work commitment, and work motivation identified as key factors shaping employee attitudes and performance. The purpose of this study is to analyze the influence of work discipline, work commitment, and work motivation on employee job satisfaction. The research method uses a descriptive quantitative approach, involving 33 employees selected through a saturated sampling technique. Data were obtained using a 1–5 Likert-scale questionnaire and analyzed through multiple linear regression with SPSS version 25. The findings show that work discipline, work commitment, and work motivation each have a positive and significant effect on employee job satisfaction. Work motivation emerges as the most dominant variable, indicated by the highest regression coefficient. The simultaneous test confirms that all three variables collectively influence job satisfaction. The coefficient of determination (R² = 0.878) reveals that 87.8% of the variation in job satisfaction is explained by the studied variables, while 12.2% is affected by other factors not included in the model. These results emphasize the strategic importance of strengthening discipline, enhancing commitment, and improving motivation to elevate employee satisfaction and organizational performance.
Co-Authors Badaruddin Hartati Hasanuddin Idrus Usu Karundeng, Deby Rita Mohamad Taufik Hiola Novaliastuti Masiaga