International Journal of Entrepreneurship and Business Management

Corporate Social Responsibility as a Moderator of Financial Determinants of Firm Value

2025-08-05T19:07:33+07:00

This research analyzes the influence of internal financial factors namely profitability (ROE), leverage (DER), profit growth (GR), and operational cash flow (OCF) on firm value, while assessing the moderating impact of Corporate Social Responsibility (CSR) and incorporating firm size as a control variable. The study focuses on publicly listed palm oil firms on the Indonesia Stock Exchange from 2018 to 2023. Using a quantitative approach and panel data regression, it evaluates 15 companies. Findings reveal that both the Debt to Equity Ratio (DER) and firm size significantly and negatively influence firm value, as measured by the Price to Book Value (PBV) ratio. Conversely, Return on Equity (ROE), profit growth (GR), and operating cash flow (OCF) show no significant direct impact. CSR is shown to have a significant moderating effect on the relationship between DER and firm value. These findings underscore the strategic role of CSR in mitigating the adverse effects of financial leverage, particularly in sustainability-sensitive sectors.

Examining the Effect of Profitability, Corporate Governance, Firm Size, and Capital Structure on Firm Value: The Moderating Role of CSR

2025-08-21T10:11:05+07:00

This study analyzes the influence of determinants on company value with CSR as a moderator in Construction Companies Listed on the Indonesia Stock Exchange from 2018 to 2023. The sampling technique used in this study is purposive sampling. The sample in this study consists of 6 companies. This study uses panel data analysis with MRA in E-views 12. The results of the analysis indicate that ROE and KM do not influence company value. Firm size has a negative influence, while DER has a positive influence on company value. CSR does not have a significant influence on company value and is unable to moderate the relationship between independent variables and company value.

The Influence of Activity Ratio Factors on Profitability with Good Corporate Governance as an Intervening Variable

2025-08-29T09:12:14+07:00

This study aims to test and analyze the influence of activity ratio factors including asset turnover ratio (TATO), account receivable turnover (ARTO), inventory turnover (ITO), and account payable turnover (APTO) on profitability, with good corporate governance (GCG) as a moderating variable in telecommunication companies. The population consists of 18 companies, with 7 companies meeting the criteria and selected as samples. These companies are listed on the Indonesia Stock Exchange for the period from the first semester of 2019 to the second semester of 2023. The study employs panel data regression using financial statement data. The results show that ARTO, ITO, and APTO have no significant effect on GCG, while TATO has a negative effect. ARTO has a significant negative effect on profitability (ROE), whereas ITO and TATO have negative but insignificant effects. GCG does not moderate the relationship between TATO, ARTO, ITO, and APTO and the profitability of telecommunication companies listed on the Indonesia Stock Exchange

Social media agility, customer engagement, and organizational reputation

2025-11-08T11:26:53+07:00

This paper aims to explore the influence of SMA and customer engagement (CE) on OR, and the effect of CE mediation on the relationship between SMA and OR. The relationship is studied with the theory of dynamic capability views. A research hypothesis was developed. This research method uses a quantitative descriptive approach. The sample frame is 130 respondents from private universities in Denpasar City, Indonesia, who use e-learning and social media. The data was processed using SmartPLS 4 to test the proposed hypothesis. The results of this study show a significant positive relationship between high school, CE, and college OR. The results of the study also showed that CE fully mediated the relationship between SMA and OR. This research provides practical implications that allow organizations, especially colleges, to develop strategies and reap the benefits of high school and customer engagement (CE) to gain an organization's reputation. Previously, there had been no attempt to measure the influence of media agility and customer engagement (CE) on an organization's reputation. The novelty of this study is that it provides empirical information about customer engagement and organizational reputation, as well as the role of social media agility. The results of the study helped university managers design social media agility strategies.

The Influence of Service Quality, Product Price, Corporate Image of Telkomsel Mobile Customer Loyalty Company

2025-12-09T19:57:00+07:00

Purpose – The purpose of this study is to find out how the influence of corporate image, service quality, product price and customer satisfaction on Customer Loyalty.The object used in this study is Telkomsel customers in the work area of the Telkomsel Karawang Branch.
Methodology/approach – The method used for sampling is probability sampling. The number of samples was determined using a statistical approach, using the Slovin formula. The collection of sample data will be obtained through the distribution of questionnaires to Telkomsel customers. And the research method used is a quantitative abbreviation with the Partial Least Square-Structural Equation Modeling (PLS-SEM) analysis technique Findings – It was found that from ten hypothesis testing showed that nine hypotheses were accepted in this study and one hypothesis was rejected. . Product prices have a significant effect on customer satisfaction. Prices that are considered commensurate with the benefits increase customer satisfaction but Product price has no significant effect on customer loyalty.

Effect of Flexible Working Arrangement and Work–Life Balance on Employee Work Motivation

2025-12-09T08:14:41+07:00

Work motivation plays a crucial role in organizational performance, as highly motivated employees tend to work more productively and contribute optimally to achieving organizational goals. However, in the SSOFC Unit of PT ABC, employee motivation appears to be declining despite the implementation of a flexible working arrangement (FWA), as indicated by a high frequency of late check-ins and excessive overtime, which reflects poor work–life balance (WLB). This study aims to analyse the influence of FWA and WLB on employee work motivation in the SSOFC Unit of PT ABC. A quantitative approach with a causal explanatory design was applied, involving all 207 active employees selected through a saturated sampling technique. Data were collected using questionnaires and company documents, and analysed through Structural Equation Modeling–Partial Least Squares (SEM–PLS) to examine causal relationships among variables. The results show that the implemented FWA is categorized as flexible to highly flexible, while employees’ WLB and work motivation are relatively high. However, FWA does not significantly affect work motivation, whereas WLB has a positive and significant effect. The findings highlight that WLB is a more dominant determinant of employee motivation than FWA