International Journal Of Education, Social Studies, And Management (IJESSM)

The Influence of the Audit Committee and Company Age on the Financial Report Quality of Energy Sector Companies Listed on the Indonesia Stock Exchange

2025-03-25T03:18:11-07:00

This study aimed to analyze the effect of the audit committee and company age on the quality of financial statements in energy sector companies listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 15 companies selected using purposive sampling method based on certain criteria, such as being listed on the IDX main board, having annual financial reports during the 2017-2022 period, and reporting positive profits. The method used in this research is a quantitative approach with multiple linear regression analysis used to test the hypothesis. The results showed that the audit committee had no significant effect on the quality of financial statements, while the age of the company had a negative effect. This finding indicates that the longer the company operates, the possibility of declining financial statement quality, which can be caused by factors such as suboptimal accounting practices or a decrease in the effectiveness of corporate governance. Therefore, stricter oversight is needed to ensure transparency and accountability of financial statements in the energy sector.

The Influence of Salary, Work Environment, and Working Hours on Employee Turnover Intention at Bintang Pulubala Farm

2025-03-25T08:03:33-07:00

This study aims to analyze the effect of salary, work environment, and working hours on employee turnover intention at Bintang Pulubala Farm. Turnover intention is an essential indicator in human resource management that can affect the stability of a company's workforce. This research uses a quantitative method with data collection techniques through questionnaires distributed to 93 permanent employees at Bintang Pulubala Farm. The data obtained were analyzed using multiple linear regression analysis with classical assumption tests to ensure data validity and reliability. The independent variables in this study are salary, work environment, and working hours, while the turnover intention is the dependent variable. The results showed that salary had a negative and significant effect on turnover intention, which means that the higher the salary, the lower the employee's desire to change jobs. The work environment also negatively and significantly affects turnover intention, indicating that a conducive work environment can reduce employee intentions to leave. Meanwhile, working hours have a positive and significant effect on turnover intention, which means that the higher the workload, the more likely employees are to look for other jobs. This study concludes that salary and work environment factors can be the main strategies for reducing turnover intention. At the same time, more flexible working hour management can be a solution to increase employee retention. Therefore, company management is advised to improve employee welfare through more competitive wage policies and a better work environment to reduce turnover intention.

Factors Influencing Health Insurance Participation Among Bentor Drivers in Gorontalo Regency

2025-03-29T12:05:37-07:00

This study examines the factors influencing the participation of Bentor drivers in the National Health Insurance (JKN) program in Gorontalo Regency. Using a logistic regression model, the findings indicate that age and mobile phone ownership significantly impact JKN enrollment, whereas education, income, and distance to healthcare facilities do not show a meaningful effect. These results suggest that awareness and accessibility play a more crucial role in shaping participation decisions than traditional socioeconomic factors. The increasing use of mobile technology highlights its potential in expanding JKN coverage. Individuals with mobile phones have better access to information and a more convenient registration process, which increases their likelihood of joining the program. Meanwhile, the non-significant effect of education and income implies that knowledge about JKN is not solely dependent on formal education or financial capacity. Policy implications from this study emphasize the need for digital-based outreach programs to enhance awareness of JKN benefits. Social media, mobile applications, and online registration systems can improve access and facilitate a more efficient enrollment process. Furthermore, targeted policies for informal workers, including incentives or simplified administrative procedures, may encourage broader participation. In conclusion, JKN participation is driven more by access to information and ease of registration than by socioeconomic status. Strengthening digital initiatives and designing inclusive policies can significantly improve JKN coverage, ensuring better healthcare protection for all segments of society. This study provides valuable insights for policymakers in developing more effective strategies to enhance healthcare accessibility in Indonesia.

The Effect of Environmental, Social, and Governance (ESG) Disclosure on Investment Efficiency (an Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019–2023)

2025-04-23T03:34:38-07:00

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on investment efficiency in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. As ESG practices gain global prominence, their role in enhancing transparency and reducing information asymmetry is considered crucial for sustainable business and efficient investment decisions. Using a purposive sampling method, 37 manufacturing firms were analyzed over a five-year period, employing secondary data from international ESG databases. Panel data regression with the Random Effect Model was used to test both aggregated and disaggregated ESG dimensions—environmental, social, and governance—against investment efficiency, measured through residuals of the Biddle et al. (2009) investment model. The findings indicate that aggregated ESG disclosure does not significantly influence investment efficiency. However, when disaggregated, social disclosure demonstrates a significant positive effect, while governance disclosure shows a significant negative effect. Environmental disclosure was found to have no significant impact. These results suggest that while social responsibility initiatives contribute positively to investment decision-making by improving stakeholder trust and reducing agency conflict, overly rigid governance mechanisms may limit managerial flexibility, hindering efficient investment. The study highlights the limited awareness and implementation of ESG practices in Indonesia’s manufacturing sector, as well as the need for future research to explore mediating factors or expand samples across other sectors or countries. The research contributes to understanding ESG’s nuanced role in shaping financial performance within emerging markets.

The Effect of Esg Disclosure on Firm Value

2025-04-23T03:36:34-07:00

The escalating threat of climate change has increasingly urged humanity to incorporate environmental considerations into various aspects of life, including investment decisions. This research investigates the influence of Environmental, Social, and Governance (ESG) disclosure on firm value among companies listed in the IDX ESG Leaders index during the period 2021–2023, utilizing stakeholder theory as the theoretical foundation. Employing a quantitative research design with purposive sampling, the study applies multiple linear regression analysis. The dependent variable, firm value, is proxied by the Price to Book Value (PBV), while the independent variables include aggregate ESG, Environmental, Social, and Governance disclosures, each measured using the Sustainability Report Disclosure Index (SRDI). The empirical findings reveal that aggregate ESG disclosure exerts a positive and statistically significant influence on firm value. Among the ESG components, Social Disclosure emerges as the only dimension with a significant and positive effect on firm value, whereas Environmental and Governance disclosures do not demonstrate any significant impact. These outcomes reflect the extent of investor confidence in firms that prioritize stakeholder engagement through robust ESG practices, particularly in social dimensions, thereby establishing a source of competitive advantage and enhancing firm valuation. This study offers practical implications for both corporate actors and investors by highlighting the strategic value of adopting ESG principles as non-financial instruments to support value creation and sustainable business growth.

The Role of Da'i and Influencers in Presenting Islamic Preaching Content on Social Media Case Study: The Success of Islamic Preaching in the Younger Generation

2025-05-03T08:31:58-07:00

This study analyzes the role of preachers and influencers in presenting da'wah content on social media and its impact on the success of da'wah among the younger generation. Using a qualitative case study approach on several popular accounts, this study found that collaboration between preachers and influencers, creative content strategies, and the use of interactive social media features contributed significantly to increasing the understanding and involvement of the younger generation in religious activities. The results also show that personal branding, theme relevance, and communication style that is close to everyday life are the keys to the success of digital da'wah.

Liquidity Ratio Analysis to Assess the Financial Performance of PT Mayora Indah Tbk

2025-04-17T03:10:49-07:00

This study's background is based on previous studies that show variations in the assessment of the company's financial performance. Therefore, this study was conducted to provide a clearer picture of the company's ability to meet its short-term obligations. The research method used is descriptive analysis with a quantitative approach, where the data obtained is classified, explained, and analyzed using liquidity ratios, namely the Current Ratio, Quick Ratio, and Cash Ratio. The data used are the financial statements of PT. Mayora Indah Tbk for the last five years. The study results show that the Current Ratio, Quick Ratio and Cash Ratio have sufficient cash to meet their short-term obligations. Based on the results of this analysis, it can be concluded that PT. Mayora Indah Tbk has good liquidity and can meet its short-term obligations during the study period. Thus, the initial hypothesis stating that the company's liquidity ratio is in poor condition is rejected.