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All Journal Jurnal Manajemen Terapan dan Keuangan Ekonomi Bisnis Asia-Pacific Management and Business Application Hasanuddin Economics and Business Review Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT JRMSI - Jurnal Riset Manajemen Sains Indonesia Jesya (Jurnal Ekonomi dan Ekonomi Syariah) MABIS: Manajemen dan Bisnis Revitalisasi : Jurnal Ilmu Manajemen RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Formosa Journal of Multidisciplinary Research (FJMR) Studi Akuntansi, Keuangan, dan Manajemen Formosa Journal of Applied Sciences (FJAS) Jurnal Dehasen Untuk Negeri Multifinance Student Journal of Business and Management (SJBM) Management Analysis Journal Jurnal Akuntansi
Zoraya, Intan
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences Other

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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.
Co-Authors Apriansyah, Syahrud Arriqoh, Dhiyyah Aziz, Dwi Abdul Berto Usman, Berto Chairil Afandy Debora, Dea Niken Dewi Rahmayanti Elvionita, Melinia Fitranita, Vika Fitri Santi Harahap, Ridha Anggita Kamaludin Kamaludin Kananlua, Paulus Suluk Kurnia, Nisa Lupita, Reska Maulana, Risqi Murni, Trisna Norma Hayati, Norma Perkasa, Adam Putra Permata, Yoeni Reza Putra, Mukti Trio Putri, Lydia Gustina Refianti, Refianti Saputra, Aseng Saputra, Fachri Eka Siregar, Nella Astria Syamsul Bahri Widanti, Afrima Wijayanti, Indah Oktari Willy Abdillah