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Pengaruh Perceived Ease Of Use, Kepercayaan dan Literasi Keuangan Terhadap Penggunaan ShopeePay pada Masyarakat Bengkulu Maulana, Risqi; Zoraya, Intan
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1442

Abstract

ShopeePay adalah layanan dompet elektronik (e-wallet) yang dimiliki oleh Shopee yang dapat digunakan sebagai metode pembayaran di aplikasi Shopee, maupun melalui merchant yang telah bekerjasama dengan ShopeePay. Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat pengaruh perceived ease of use, kepercayaan dan literasi keuangan terhadap penggunaan ShopeePay pada masyarakat Bengkulu. Sampel penelitian ini adalah masyarakat Bengkulu sebanyak 100 orang dan metode pengambilan sampel adalah Accidental Sampling. Metode penelitian adalah metode kuantitatif dengan teknik analisis regresi linier berganda. Analisis data menggunakan regresi linear berganda. Analisis menunjukkan adanya pengaruh positif yang signifikan dari perceived ease of use, kepercayaan dan literasi keuangan terhadap penggunaan ShopeePay di kalangan masyarakat Bengkulu. Pertimbangkan untuk meneliti faktor-faktor eksternal, seperti kondisi ekonomi, perkembangan teknologi, atau tren industri, dan bagaimana faktor-faktor tersebut dapat memengaruhi penggunaan ShopeePay.
Firm Profitability and Carbon Disclosure: The Moderating Effect of Firm Size Putra, Mukti Trio; Zoraya, Intan; Usman, Berto
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.5543

Abstract

Purpose: This study investigates the relationship between firm profitability, measured by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), and carbon disclosure among publicly listed companies in Indonesia, while also examining how firm size influences this relationship. Methodology/approach: This study utilizing panel data and multiple regression with a sample of 47 firms from 2018 to 2022. Results/findings: The results reveal that profitability does not have a significant direct effect on carbon disclosure. However, firm size significantly moderates the relationship between ROA and carbon disclosure, indicating that larger firms face greater scrutiny and are more likely to disclose carbon emissions as part of their legitimacy strategies. Conclusions: The study concludes that carbon disclosure practices are primarily shaped by external legitimacy pressures, particularly in larger firms, rather than profitability. Inadequate regulatory mandates and limited standardization hinder transparency, underscoring the critical importance of governmental regulation and societal oversight in fostering accountability. Limitations: This study is limited by its reliance on legitimacy theory, simplified models without control variables, an item-based disclosure measure, exclusive focus on Indonesian listed firms, and a restricted five-year observation period, constraining generalizability and explanatory power. Contributions: The study contributes by reinforcing legitimacy theory in explaining carbon disclosure, extending insights on firm size’s moderating role, and emphasizing that disclosure is shaped more by external pressures than profitability, offering managerial guidance on transparency amid limited regulation.
The Influence of Good Corporate Governance and Capital Structure on Firm Value: The Mediation Role of Financial Performance Nurazi, Ridwan; Zoraya, Intan; Wiardi, Akram Harmoni
Media Ekonomi dan Manajemen Vol 35, No 2 (2020): Empowering Corporate Governance for Sustainable Development
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (391.057 KB) | DOI: 10.24856/mem.v35i2.1554

Abstract

The objective of this study is empirically identify the impacts of Good Corporate Governance and capital structure on firm value with financial performance as intervening variable. We operate quantitative approach within the scope of manufacturing company of metal, chemical, and plastic packaging sector which listed in Indonesia Stock Exchange during the 2017-2018 periods as the population. Samples are chosen by purposive sampling method inwhich the company must report the financial statement in a row, obtained 79 observations. The data analysis technique used is financial ratio analysis to determine the condition of the business financial ratios of the variables studied. Data were analyzed using multiple linear regression analysis. The result shows that corporate governance and capital structure influence the firm value, moreover the use of institutional ownership ratio and capital structure will increase the value of the firm. The result also shows that the impact of Corporate governance and capital structure on the company value are mediated by financial performance. It means that the value of the firm can increase if the company able became an effective monitoring tool.