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Analytics

Muhammad Kosim; Dian Rachmawati Afandi; Pupung Purnamasari; Fiqih Maria Rabiatul Hariroh

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate the impact of Work-Life Balance, Employee Internal Marketing, and Corporate Culture on Organizational Citizenship Behavior (OCB) among employees of PT XYZ Cikarang. OCB is a voluntary action taken by employees to improve organizational performance beyond their official responsibilities. An optimal work-life balance can improve employee well-being and strengthen their commitment to the company. Internal Employee Branding serves to strengthen employees' identity and relationship with the company, while Corporate Culture forms values and norms that encourage constructive behavior in the work environment. This study applies a quantitative method with a multiple regression analysis approach. Information was obtained through questionnaires distributed to employees of PT XYZ Cikarang. The research findings indicate that work-life balance, internal marketing for employees, and organizational culture have a positive and significant impact on OCB, both separately and together. The main factor that is most influential in strengthening OCB is Organizational Culture, which shows the important role of company values and norms in shaping employee attitudes. The findings suggest that companies should improve work-life balance, strengthen internal brands, and create a supportive organizational culture to encourage employees to perform behaviors that go beyond their responsibilities.

Gisela Gisela; Fitria Husnatarina; Rini Oktavia; Rapel Rapel; Sri Yuni +1 more

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Author, 2024. The Influence of Female Audit Committees, Audit Committee Work Experience, and Audit Committee Accounting & Finance Education on the Value of Manufacturing Companies (In Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2022). Thesis Department of Accounting, Faculty of Economics and Business, Palangka Raya University. Supervisor: Dr. Fitria Husnatarina, SE., M.Si., Ak., CA and Rini Oktavia, SE., M.Sc. This research aims to explain the influence of female audit committees, audit committee work experience, and audit committee accounting & finance education on company value. This research uses secondary data, the population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique in this research was using a purposive sampling method. There are 23 manufacturing companies that meet the sample criteria in this research, so the observation data amounts to 92. The data analysis method in this research uses SPSS statistical tools with multiple regression analysis equations. The research results show that: (1) The existence of a female audit committee has an influence on increasing company value significantly; (2) Audit Committee Work Experience has a positive and significant effect on Company Value; and (3) Audit Committee Accounting and Finance Education has a positive and statistically significant relationship to Company Value.

Siti Amelia; Jon Kenedi

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research began with the problem of environmental pollution by manufacturing companies which caused a reduction in clean water supplies, as well as fluctuations in share prices in Basic Industry and Chemical Sector Manufacturing Companies listed on the IDX in 2018-2022, which can result in fluctuating company values so that investors' desire to invest in these companies decreases. This research aimssto measureethe extent to which environmental performance affects company value in the industry and how financial performance affects company value. To analyze the data, descriptive statistical tests and classicallassumption test, in theeform of normalityytest, multicollinearity test, multicollinearity tests, autocorrelation tests and heteroscedasticity tests. Meanwhile, to analyze the data with multipleelinear regression methods.. Theeresearch results show that: 1) financiallperformance variables have annegative and significanteeffect on firmvvalue in this sector; and 2) environmental performance variables have a negative andssignificant effect on firm value in the basic and chemical industry manufacturing sector listed on the Indonesia Stock Exchange from 2018 to 2022.

Choirul Ismail Saleh

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The increase and decrease in company value in 2019-2022 can affect the market price of companies in the technology and telecommunications sectors. Fluctuating company values ​​can make investors think twice about designing their capital. This problem must be handled by the company. Steps that can be taken by companies are to analyze what factors can influence company value. This research aims to determine the influence of liquidity, solvency and profitability ratios on company value (case study of technology and telecommunications companies listed on the IDX in 2019-2022). The research method used is a quantitative method, the data source is secondary data, and the sample collection technique uses a purposive sampling technique. The results of the quantitative analysis show that the liquidity ratio and solvency ratio do not have a significant effect on company value with significant figures of 0.869 and 0.247 > 0.05. Meanwhile, the profitability ratio has a significant effect on company value with a significant figure of 0.000 <0.05. Based on the results of the coefficient of determination (R2), the influence of liquidity, solvency and profitability ratios simultaneously only affects company value by 0.229 or 22.9%, which means 77.1% is influenced by other variables that have not been included in this research.