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All Journal Priviet Social Sciences Journal Jurnal Akuntansi dan Keuangan West Science Islamic Financial And Accounting Review
La Ode Muhammad Saum Fasihu
Halu Oleo University
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Boosting budget absorption: How organizational commitment enhances budget implementation in Indonesian local government La Ode Muhammad Saum Fasihu; Safaruddin Safaruddin; Muhammad Zaikin; Mutmainnah Mutmainnah; Nurul Emil Safitri
Priviet Social Sciences Journal Vol. 5 No. 11 (2025): November 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i11.760

Abstract

This study aims to analyze the moderating effect of organizational commitment on budget implementation and absorption in Regional Apparatus Organizations in Southeast Sulawesi Province. The study population comprised all civil servants within the 30 Regional Apparatus Organizations in Southeast Sulawesi Province. Purposive sampling was employed to select participants based on their roles, knowledge, and experience. The sample criteria targeted five key leadership figures from each organization: the Head of Service, Secretary, Head of the Financial Subsection, Head of the Planning Subsection, and Treasurer. Consequently, a total sample of 150 respondents was obtained for this study. Data were collected using questionnaires from October to December 2024. The analysis was conducted using the SPSS 26 PROCESS macro (Version 4.3). The data analysis shows that budget implementation positively and significantly affects budget absorption. Organizational commitment significantly moderates budget implementation and absorption.
ESG Risk Rating, Financial Flexibility, and Investment Efficiency as Determinants of Firm Value in an Emerging Market: Evidence from IDXESGL Listed Companies La Ode Muhammad Saum Fasihu; Andi Muhammad Fuad amadhan; Mutmainnah Mutmainnah; Muhammad Zaikin; Anisah Nadya Ananta
Jurnal Akuntansi Dan Keuangan West Science Vol 5 No 01 (2026): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v5i01.3138

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ESG Risk Rating, financial flexibility, dan investment efficiency terhadap nilai perusahaan pada perusahaan yang tergabung dalam IDX ESG Leaders Index (IDXESGL) di Bursa Efek Indonesia. Penelitian menggunakan metode purposive sampling dengan kriteria tertentu sehingga diperoleh 30 perusahaan sebagai sampel penelitian selama periode 2021–2024, menghasilkan 120 observasi dengan data panel seimbang. Data diperoleh melalui studi dokumentasi yang bersumber dari laporan tahunan, laporan keberlanjutan, dan laporan keuangan perusahaan. Analisis data dilakukan menggunakan regresi data panel dengan bantuan perangkat lunak Stata. Pemilihan model terbaik dilakukan melalui uji Chow, uji Hausman, dan uji Lagrange Multiplier, yang menunjukkan bahwa model fixed effect merupakan model yang paling sesuai. Hasil penelitian menunjukkan bahwa ESG Risk Rating, financial flexibility, dan investment efficiency berpengaruh signifikan terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa pengelolaan risiko ESG yang baik, fleksibilitas keuangan yang memadai, serta efisiensi keputusan investasi berperan penting dalam meningkatkan nilai perusahaan.
CONCENTRATED OWNERSHIP’S ROLE IN MODERATING THE RELATIONSHIP BETWEEN FIRM AGE AND CORPORATE SOCIAL RESPONSIBILITY Muhammad Zaikin; Mutmainnah; La Ode Muhammad Saum Fasihu; Hasnidar Mamase; Andi Muhammad Fuad Ramadhan Basru; Taufan Sufatriansa Awal
Islamic Financial And Accounting Review Vol. 4 No. 2 (2026): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i2.18506

Abstract

This study aims to analyze the effect of firm age on Corporate Social Responsibility (CSR) disclosure and to examine the role of concentrated ownership as a moderating variable. The research employs a quantitative approach using secondary data obtained from Thomson Reuters Eikon Refinitiv, Stockbit, the Indonesia Stock Exchange, and company annual reports. The research sample consists of non-financial companies selected through purposive sampling technique. CSR is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on GRI Standards, while concentrated ownership is measured based on the percentage of the largest shareholding. The analysis was conducted using panel data regression with Fixed Effect Model and robust standard errors. The results show that firm age has a positive and significant effect on CSR disclosure. However, concentrated ownership is unable to moderate the relationship between firm age and CSR. These findings indicate that companies that have been operating longer tend to have higher levels of CSR disclosure, while ownership concentration has not been proven to strengthen or weaken this relationship. The results reinforce the importance of firm characteristics in encouraging sustainable CSR disclosure practices.
Co-Authors Andi Muhammad Fuad amadhan Andi Muhammad Fuad Ramadhan Anisah Nadya Ananta Hasnidar Mamase Muhammad Zaikin Muhammad Zaikin Mutmainnah Mutmainnah Mutmainnah Mutmainnah Nurul Emil Safitri Safaruddin Safaruddin Taufan Sufatriansa Awal