Pengaruh Pengungkapan Manajemen Risiko terhadap Nilai Perusahaan melalui Kinerja Keuangan di Industri Perbankan Indonesia

Investors assess and demand banks to improve their risk management. Then, the profit earned by the bank is not yet known the effect of risk management on firm value. The aim of this study is to determine the effect of risk management disclosures on firm value with profitability as a mediating variable. The population used in this study are all banks listed on the Indonesia Stock Exchange (IDX) in the period of 2016 to 2018. This type of research is a correlational study consisting of thirty-six banks as research samples. Furthermore, the sampling method used in this study was purposive sampling. The results showed that the disclosure of risk management has a positive effect on profitability and firm value. Then, the risks and opportunities in this study can be managed well by the company so that it has a positive effect on increasing the company's profitability. The market implication assumes that risk management disclosures can be used as one of the relevant information to increase the value of the company. However, profitability in this study cannot mediate the relationship between risk management disclosure and firm value. The size of profitability produced in banks in Indonesia is not a determining factor in managing a company's risk management activities. So it can be concluded that risk management is disclosed solely because it fulfills corporate responsibilities and complies with government regulations

Pengaruh Komitmen Organisasi, Budaya Organisasi, dan Keterlibatan Kerja terhadap Kinerja Karyawan Baitul Maal Wat Tamwil (Bmt)

Tujuan penelitian ini adalah untuk menganalisis pengaruh komitmen organisasi, budaya organisasi, dan keterlibatan kerja pada karyawan Baitul Maal wat Tamwil (BMT) di Kabupaten Banyumas dan Cilacap. Sampel terdiri dari 90 karyawan BMT. Data yang dikumpulkan dianalisis menggunakan korelasi Pearson dan regresi berganda. Hasil penelitian menunjukkan hubungan positif dan signifikan antara komitmen organisasi, budaya organisasi, dan keterlibatan kerja terhadap kinerja karyawan. Meskipun seluruh variabel independen berhubungan signifikan dengan kinerja karyawan, namun pengaruh variabel keterlibatan kerja lebih kuat dibandingkan dua variabel independen lainnya yaitu komitmen organisasi dan budaya organisasi. Implikasi manajerial dari penelitian ini adalah lebih meningkatkan komitmen karyawan dan mensosialisaikan budaya organsasi yang baik di antara karyawan sehingga dapat meningkatkan kinerja karyawan BMT Kata Kunci: komitmen organisasi, budaya organisasi, keterlibatan kerja, kinerja karyawan The objective of the present study is to analyze the influence of organizational commitment, organizational culture, and job involvement on employee performance among Baitul Maal wat Tamwil (BMT) employees in Kabupaten Banyumas and Cilacap The sample size consists of 90 male and female employees. Data collected were analyzed by the application of statistical tests i.e., Pearson correlation and multiple regression. The results showed that positive and significant relationship exists between organizational commitment organizational culture, job involvement on employee performance. Although all three independent variables are strongly associated with organizational commitment, the impact of job involvement on employee performance is relatively stronger than that of the of organizational commitment, organizational culture on employee performance. Managerial implication of the study is to focus more on increasing employee commitment and socialize organization culture among employees for increasing BMT employee performance