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All Journal Akuisisi : Jurnal Akuntansi MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara
Ratih Dewi Titisari Haryana
Sekolah Tinggi Ilmu Ekonomi YAPAN Surabaya
Economics, Econometrics & Finance Education

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Analisis Rasio Leverage dan Keputusan Investasi terhadap Nilai Perusahaan melalui Kebijakan Deviden Perusahaan Maria Naus; Ratih Dewi Titisari Haryana
Akuisisi : Jurnal Akuntansi Vol. 21 No. 2 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i2.2661

Abstract

The purpose of this study is to examine several elements that affect the firm value of businesses listed on the LQ45 index of the Indonesia Stock Exchange. This study specifically examines how leverage ratio, investment choices, and dividend policy affect business value while taking into account the intervening effect of dividend policy. A purposive sampling procedure was used to select the company's annual financial statements for the period 2019–2023, which served as the data source. Twenty-five businesses that met the requirements to be sampled for the study were found through this approach. A path analysis approach was used in this study to test the causal relationship between the variables. The findings indicate that investment choices and leverage ratio have a significant impact on business value. Both factors are important markers of how businesses handle their financial structure and implement long-term growth strategies. In addition, it has been found that dividend policy serves as an intervening variable that strengthens the relationship between firm value, investment choices, and leverage ratio
Tracing the Roots of Utilitarianism and Rationality in Social Exchange Theory to Develop a Sustainable Organizational Behavior Model Teguh Setiawan Wibowo; Ratih Dewi Titisari Haryana
MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara Vol 11 No 1 (2026): JMAPAN
Publisher : LPPM STIE YAPAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51774/mapan.v11i1.257

Abstract

This study traces the philosophical roots of utilitarianism and rationality in Social Exchange Theory (SET) and reconceptualizes it to develop a sustainable organizational behavior model in human resource management. Employing a library research approach with theoretical analysis of Scopus and Web of Science-indexed literature, the findings reveal that SET has been treated as self-contained, whereas historically and philosophically it derives from utilitarianism (Bentham, Mill), behaviorism (Skinner), and rational choice theory (Coleman). The reduction of utilitarianism's complexity, particularly Mill's concept of higher pleasures and the conceptual ambiguity between Homans' and Blau's approaches have led to limitations in explaining sustainable organizational behavior. This study reconceptualizes SET through a three-level model integrating philosophical level (utilitarianism, capability approach), theoretical level (SET, self-determination theory, social identity theory), and practical level (green HRM, work-life balance, employee well-being). This model shifts focus from managing transactions to cultivating relationships, recognizing the roles of value congruence, basic psychological need fulfillment, and generalized reciprocity in fostering sustainable behavior. The study concludes that SET needs reconceptualization as a theory of co-creation of value transcending individual utility maximization, while identifying future research agendas for developing more humanistic and relevant HRM scholarship in response to sustainability demands.
Co-Authors Maria Naus Teguh Setiawan Wibowo