Kinerja Keuangan & PLS-SEM

Penelurusan & Ringkasan Artikel dengan Kata Kunci
"Financial Performance (Kinerja Keuangan) & Metode Partial Least Squares Structural Equation Modeling (PLS-SEM)"
Kontributor: Prana Ugiana Gio & Rizki Syahputra
Diupdate pada 6 Juli 2024

No	Judul Artikel	Penulis	Nama Jurnal	Tahun Terbit Artikel	Jenis Penelitian	Ada Gambar Kerangka Penelitian?	Link Gambar Kerangka Penelitian	Jumlah Variabel dalam Artikel	Variabel dalam Artikel	Kinerja Keuangan (Financial Performance) Sebagai Endogen	Jumlah Variabel yang Menuju Kinerja Keuangan (Financial Performance)	Variabel yang Menuju Kinerja Keuangan (Financial Performance)	R-Square Kinerja Keuangan (Financial Performance)	Kinerja Keuangan (Financial Performance) Sebagai Mediasi	Turnover Sebagai Moderasi	Kinerja Keuangan (Financial Performance) Sebagai Eksogen	Jumlah Indikator Kinerja Keuangan (Financial Performance)	Indikator Kinerja Keuangan (Financial Performance)	Informasi Sampel	Software	Metode Analisis Data	Di Artikel Ada Variabel Mediasi?	Jumlah Variabel Mediasi dalam Artikel	Variabel Mediasi di Artikel	Jumlah Jalur Pengaruh Tidak Langsung (2 Segmen)	Jumlah Jalur Pengaruh Tidak Langsung (2 Segmen) yang Signifikan	Di Artikel Ada Variabel Moderasi?	Ada DOI?	DOI	Jurnal Terakreditasi Sinta	Sinta	Jurnal Terindeks Scopus	Quartiles	Link Scimago	Jurnal Terindeks Garuda	Jurnal Terindeks Google Scholar	Link Artikel	Bidang
1	Unveiling the Symphony of Economic Policies on Corporate Financial Performance: A Quantitative Revelation through SMARTPLS Analysis	Ambar Tri Hapsari	ATESTASI: JURNAL ILMIAH AKUNTANSI	2024	Pengujian Hipotesis	Ada	https://drive.google.com/file/d/1tG1xSH2IpE4V3B9CCKAaTzvNIf_lxaWU/view?usp=sharing	4	Economic Stimulus Policy, Solvency Risk of Companies, Fiscal Policy, Financial Performance	Ya	3	Economic Stimulus Policy, Solvency Risk of Companies, Fiscal Policy	0.88	Tidak	Tidak	Tidak	4	Gross Margin, Operating Margin, Net Profit Margin, Return on Investment	26 manufacturing companies listed on the Indonesia Stock Exchange (BEI). The data utilized in this research comprises primary and secondary sources. Primary data was collected through the distribution of questionnaires to 26 managers from 26 companies as a sample in this study; aimed at measuring their perceptions towards the independent variables using a Likert scale of 1-5 (See Table 1). These independent variables include perceptions towards Economic Stimulus Policy, Company Liquidity, and Solvency. Meanwhile, secondary data was gathered from the financial reports of companies(See. Table 2), including information on Gross Margin, Net Profit Margin, Operating Margin, and ROI, measured in terms of percentage over Trailing Twelve Months (TTM). To ensure data comparability, secondary data was processed through frequency distribution into 5 class intervals, facilitating the analysis and interpretation of varied financial data.	SmartPLS	PLS-SEM	Tidak					Tidak	Ada	https://doi.org/10.57178/atestasi.v7i1.769	Ya	2	Tidak			Ya	Ya	https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/769	Ekonomi
2	Determinants of SMEs? performance: amalgamation of entrepreneurial, market and brand orientations	Ahmed Rageh Ismail, Bahtiar Mohamad	International Journal of Entrepreneurial Behavior & Research	2022	Pengujian Hipotesis	Ada	https://drive.google.com/file/d/1iAf65x8Hjmb-frDRboCMzul7xZd7PAoy/view?usp=sharing	4	Market Orientation, Brand Orientation, Entrepreneurial Orientation, Firm Financial Performance	Ya	3	Market Orientation, Brand Orientation, Entrepreneurial Orientation		Tidak	Tidak	Tidak	1	Finally, financial performance has been measured based on the combination of the scales of these two	Data were collected using a questionnaire among a convenient sample (131) of business owners/managers, and next PLS-SEM was used for data analysis. The financial performance of firms in the second study is hypothesized to be an outcome of a combination of different strategic orientations; therefore, the fsQCA method is applied to explore the causal recipes of those orientations.	SmartPLS	PLS-SEM	Ada	1	Entrepreneurial Orientation	2	2	Tidak	Ada	https://doi.org/10.1108/IJEBR-02-2022-0167	Tidak		Ya	Q1	https://www.scimagojr.com/journalsearch.php?q=144744&tip=sid&clean=0	Tidak	Tidak	https://www.emerald.com/insight/content/doi/10.1108/IJEBR-02-2022-0167/full/html	Business and International Management, Business, Management and Accounting (Miscellaneous)
3	Disclosure of corporate social responsibility (CSR) and its implications on company value as a result of the impact of corporate governance and profitability	Kamaliah	International Journal of Law and Management	2020	Pengujian Hipotesis	Ada	https://drive.google.com/file/d/1mQDjGtHq45Jit03b7Uer9CuZt5pMktad/view?usp=sharing	4	corporate governance, corporate profitability, corporate social responsibility, firm value	Tidak				Tidak	Tidak	Ya	2	Return on asset, Return on equity	In addition to ROA, ROE is the financial ratio used for measuring the level of profitability from the equity side. The higher the value of ROE, the better the performance of the company, since the increased ratio means a good management performance in managing the sources of operational financing effectively to generate net income. The better ROE value will reflect a good financial performance of the company to its stakeholders, and later, the stakeholders will encourage companies to make more positive contributions and report all of its social activities transparently into a more detailed and completed CSR disclosure. It shows that the higher the profit obtained by the company through ROE proxy, the more the CSR disclosure conducted by the company. Thus, the profitability of a company measured by ROA and ROE indicators has an effect on CSR disclosure. The results of this study support the results of the studies conducted by Yuniasih et al. (2007) in Pramana et al. (2016), Hartono (2011), Mulyadi et al. (2012); and Haryanto et al. (2013).	SmartPLS	PLS-SEM	Ada	1	orporate social responsibility (CSR)	2	0	Tidak	Ada	https://doi.org/10.1108/IJLMA-08-2017-0197	Tidak		Ya	Q2	https://www.scimagojr.com/journalsearch.php?q=21100232428&tip=sid&clean=0	Tidak	Tidak	https://www.emerald.com/insight/content/doi/10.1108/IJLMA-08-2017-0197/full/html	Law, Organizational Behavior and Human Resource Management
4	Business strategy, green supply chain management practices, and financial performance: A nuanced empirical examination	Mohammad Alghababsheh, Dana Esam Abu khader, Atif Saleem Butt, Md Abdul Moktadir	Journal of Cleaner Production	2022	Pengujian Hipotesis	Ada	https://drive.google.com/file/d/1a1d7KT7b8nRHzIf8Yq099xvAl1seTcUu/view?usp=sharing	9	Cost-leadership strategy, Differentiation strategy, Internal environment management, Green purchasing, Eco-design, Customer collaboration, Investment recovery, Financial performance, Control variables (Firm size, firm age, and industry)	Ya	6	Internal environment management, Green purchasing, Eco-design, Customer collaboration, Investment re		Tidak	Tidak	Tidak	6	1) Average return on investment over the past three years, 2) Average profit over the past three years, 3) Profit growth over the past three years, 4) Average return on sales over the past three years, 5) Average market share growth over the past three years, 6) Average sales volume growth over the past three years	The primary data for this study were obtained from an online structured questionnaire of firms operating in the manufacturing sector in the country of Jordan. The statistics of the Jordan Chamber of Industry shows a population of 2365 firms that are currently working in this sector in various industries, including furniture and wood, plastic and rubber, electricity and electronics, chemicals and cosmetics, medical equipment and materials, textiles, leather, and apparel, food and beverages, packaging and paper, construction equipment and materials, and mining. A random sample of 350 firms from those with complete contact information was drawn from the Directory of Jordan Chamber of Industry covering three main regions (i.e., Northern, Central, and Southern) where most of the manufacturing sector is based. The access to these firms was facilitated and supported by Jordan Chamber of Industry.	SmartPLS	PLS-SEM	Tidak					Tidak	Ada	https://doi.org/10.1016/j.jclepro.2022.134865	Tidak		Ya	Q1	https://www.scimagojr.com/journalsearch.php?q=19167&tip=sid&clean=0	Tidak		https://www.sciencedirect.com/science/article/pii/S0959652622044389	Environmental Science, Industrial and Manufacturing Engineering, Renewable Energy, Sustainability an
5	From data to success: The interplay between business analytics, individual net benefits, and firm performance	Xenia J. Mamakou, Michail-Angelos Manaras	Procedia Computer Science	2024	Pengujian Hipotesis	Ada	https://drive.google.com/file/d/1kvvu5UXrP4oVYwe3MhYzNa7hnTjhdRou/view?usp=sharing	3	Business Analytics, Individual Net Benefits, Firm Performance	Ya	2	Business Analytics, Individual Net Benefits		Tidak	Tidak	Tidak	4	Profitability, Return on Investment, Customer retention, Sales Growth	Firm performance (FP) refers to the overall success and accomplishments of a company in achieving its strategic objectives and financial goals [3]. It encompasses various indicators and metrics that assess the company's profitability, growth, efficiency, productivity, market share, and competitive advantage [5]. Firm performance is crucial for evaluating the effectiveness of management strategies, decision-making processes, and resource allocation within an organization [6]. To measure firm performance we use a four-item scale including profitability, return on investment, customer retention, and sales growth, as proposed by other studies [7, 8]. The questionnaire was sent to company employees covering different business activities, firm sizes, and market share in Greece. 115 responses were collected during July 2023. Of these, 8 were excluded from the sample, since they were completed within an unusually short period of time [30]. Thus, 107 responses were suitable for further analysis. The sample size used in the study surpasses the minimum requirement for conducting Partial Least Squares Structural Equation Modeling (PLS-SEM). To determine the appropriate sample size, statistical power analyses [31] in the form of a statistical power table were considered [32]. Based on the criteria of an 80% statistical power, a significance level of 5%, a minimum R2 of 0.10, and two independent variables, a recommended sample size of 90 was indicated	SmartPLS	PLS-SEM	Tidak					Tidak	Ada	https://doi.org/10.1016/j.procs.2024.05.141	Tidak		Ya					https://www.sciencedirect.com/science/article/pii/S1877050924011578	Procedia Computer Science
6	Social capital and its effect on business performance in the Nigeria informal sector	Olamide Oluwabusola Akintimehin, Anthony Abiodun Eniola, Oluwatobi Joseph Alabi, Damilola Felix Eluyela, Wisdom Okere, Emmanuel Ozordi	Heliyon	2019	Pengujian Hipotesis	Ada	https://drive.google.com/file/d/1Rf7v0tu5DHMa2GuN90DX79wqKxoAonfr/view?usp=sharing	7	Internal Social Capital, Social Capital, External Social Capital, Business Performance, Financial Performance, Non-Financial Performance	Ya	4	Internal Social Capital, External Social Capital, Control Variable (Duration of firm existence), Bus		Tidak	Tidak	Tidak	4	revenue earnings, market share growth, returns on investment, cost efficiency	This construct was measured on the basis of financial and nonfinancial performance. Indicators of the financial performance consisted of revenue earnings, market share growth, returns on investment, cost efficiency and overall financial performance. (Eluyela et al., 2018a; Eluyela, et al., 2018b). While the indicators of non-financial performance consist of product quality, customer satisfaction, customer preference, customer loyalty, customer service, product/service innovation, patronage, competitive position, and market size. In measuring these financial and non-financial performance variables, subjective measures were adopted such that respondents were asked to compare their financial and non-financial performance with that of their competitors on a 5-point scale (1 ? much worse than competitors; 5 ? much better than competitors). The decision to adopt subjective measures when assessing financial and non-financial performance is due to findings that subjective measures are more easily reached than objective measures, thereby making them very vital, reliable and valid (Richard et al., 2010; Sciascia and Mazzola, 2008; Dess and Robinson, 1984). The scope of this study was confined to the Lagos state, which is in the western region of Nigeria. The decision to use Lagos as our study population is justified by the following fact; as a state, it accounts for 30% of the economic activities in Nigeria, it has the largest collection of formal and informal employees in Nigeria, and	SmartPLS	PLS-SEM	Tidak					Tidak	Ada	https://doi.org/10.1016/j.heliyon.2019.e02024			Ya	Q1	https://www.scimagojr.com/journalsearch.php?q=21100411756&tip=sid&clean=0#google_vignette			https://www.sciencedirect.com/science/article/pii/S2405844019356841	Multidisciplinary