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All Journal Journal Of Management Science (JMAS) SULTANIST: Jurnal Manajemen dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss Ilomata International Journal of Management Enrichment : Journal of Management Jurnal Ilmiah Satyagraha Jurnal Pengabdian kepada Masyarakat Nusantara Ilomata International Journal of Management eCo-Fin JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Strategic: Journal of Management Sciences Jurnal Multidisiplin West Science Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Madani: Multidisciplinary Scientific Journal West Science Social and Humanities Studies Jurnal Multidisiplin International Journal of Economics, Business Management and Accounting Krisnadwipayana International Journal of Management Studies
Syahputri, Anggraini
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Journal : Journal Of Management Science (JMAS)

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Technology firm value: The role of intellectual capital, enterprise risk management, and sustainability reporting Anura, Dhea; Fahruna, Yulyanti; Azazi, Anwar; Malini, Helma; Syahputri, Anggraini
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.590

Abstract

This study examines the impact of intellectual capital, enterprise risk management, and sustainability reporting on the value of technology firms listed on the Indonesia Stock Exchange. Furthermore, this study investigates the moderating effect of profitability on the relationships above. A purposive sampling technique was employed to select a sample of 20 technology companies. Secondary data was collected from 2021 to 2023, yielding 60 observations. Moderated regression analysis (MRA) within a panel data framework was adopted for data analysis in this study. The research findings indicate that only intellectual capital exhibits significant positive associations with firm value. Conversely, enterprise risk management and sustainability reporting do not substantially influence firm value. Profitability could not moderate the relationships between intellectual capital, sustainability reporting, and firm value. Nevertheless, it moderated the relationship between enterprise risk management and firm value. The implications of these findings are expected to enrich both the theoretical and practical knowledge of firm value.
Do perceived risk and perceived value impact the adoption of cashless system? Salomo, Oloan; Giriati, Giriati; Syahputri, Anggraini; Malini, Helma; Azazi, Anwar
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.592

Abstract

For the modernization of society, the adoption of technology is needed. It is very important to understand the factors that influence society's behavior toward accepting cashless system technology. People make risks and benefits as decision-making materials. In this study, we use internal factors from the UTAUT model and the influence of perceived risk and perceived value as intervening variables on the intention to use cashless systems. To collect data, we distributed questionnaires online, resulting in 119 samples that we used for further tests. The results of this study indicate that effort expectancy and perceived value have a direct influence on the intention to use cashless systems, while performance expectancy and perceived risk do not. The results of the Sobel test show that performance expectancy and effort expectancy have an influence on the intention to use cashless systems with perceived value as an intervening variable. From these results, cashless system technology providers maximize benefits, especially in ease of use. The disadvantage of this study is that the number of samples is not too large.
Co-Authors Ady Inrawan Ahmad Shalahuddin, Ahmad Alif, Gattuso Putra Anura, Dhea Anwar Azazi Darmawan, Afdal Rafif Daud, Ilzar Debi Eka Putri Dephary, Riatma Dita Perdana Sembiring Deviana, Deviana Dio, Louisio Endah Mayasari Erna Listiana Fahruna, Yulyanti Frans Sudirjo Giriati Giriati, Giriati Harry Setiawan Helma Malini Helma Malini, Helma Hendrick Sasimtan Putra Heriyadi, Heriyadi Indra Kurniawan Irdhayanti, Efa Isfahan, Saif Raafi'in Kesuma, Indrawati Mara Khairunnisa Khairunnisa Lieyadi, Gilbert Maharani, Farah Puan Maharani, Puspita Masyitah, Emi Muhammad Afif Musa Fernando Silaen Mustika, Uray Ndaru Nelly Ervina Nur, Nur Patricia, Vanessa Prayogo, Imam Putri, Yuliani Alfiani Villye Adriani Salomo, Oloan Sapitri, Elsi Nanda Sebastian, Vannes Triamanda, Deni Utami, Eva Yuniarti Vemas, Vinsensius Wati, Yenny Wendy Wendy Wisang Candra Bintari Yankhi, Yankhi Yusrizal Yusrizal