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Jordanian Customer's Intention to Use Online Food Delivery Services Ibrahim F M Alajaleen; Chang, Chia-Hua
Journal of Business Transformation and Strategy Vol. 3 No. 1 (2026): Journal of Business Transformation and Strategy
Publisher : Magister Administrasi Bisnis ULM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbts.33i1.94

Abstract

Abstract: This study investigates the factors that shape Jordanian consumers’ intention to adopt online food delivery services (OFDS). Drawing upon the Technology Acceptance Model (TAM) and incorporating individual innovativeness, trust, and perceived risk, the research examines how these variables influence perceptions, attitudes, and behavioral intentions. Data were collected from 344 respondents and analyzed using structural equation modeling. The findings confirm that perceived ease of use and perceived usefulness are the strongest predictors of positive attitudes toward OFDS, which in turn strongly drive behavioral intention. Individual innovativeness enhances perceptions of usefulness and ease of use, although it does not directly strengthen attitudes or trust. Interestingly, perceived risk and trust, which are often central in other adoption contexts, were not decisive factors in the Jordanian setting. Instead, consumers focused primarily on the convenience and benefits of the service, reflecting cultural differences in how adoption decisions are formed. The study contributes to theory by extending TAM with personality traits and contextual variables, highlighting the moderating influence of culture. Practically, it offers guidance for service providers by underscoring the importance of simple, user-friendly design and benefit-focused communication. The paper concludes by discussing limitations related to sampling and scope and by proposing future research directions that incorporate broader service and cultural dimensions
Environmental Performance as a Legitimacy Signal: Strengthening or Weakening the Effect on Financial Outcomes? Azizah, Laila Oshiana Fitria; Chang, Chia-Hua
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2025: Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

Purpose: This study examines the relationship between Corporate Social Responsibility (CSR) and financial performance, with a particular focus on the moderating role of environmental performance. Grounded in legitimacy theory, the study aims to investigate whether environmental performance strengthens or weakens the financial benefits derived from CSR activities in the context of Indonesian listed firms.Methodology: The study employs a quantitative explanatory research design using panel data from manufacturing firms listed on the Indonesia Stock Exchange during the period 2021-2024. CSR is measured using a CSR Disclosure Index based on Global Reporting Initiative (GRI) standards, while environmental performance is assessed using the Indonesian government’s PROPER rating system. Financial performance is proxied by Tobin’s Q. Moderated Regression Analysis (MRA) is applied to test the direct effects of CSR and environmental performance on financial performance, as well as the interaction effect between CSR and environmental performance. Results: The findings indicate that CSR has a significant positive effect on financial performance, supporting the view that socially responsible practices enhance corporate legitimacy and firm value. Environmental performance also shows a positive direct effect on financial outcomes. However, the interaction between CSR and environmental performance reveals a significant negative moderating effect, suggesting that high environmental performance reduces the incremental financial benefits of CSR, indicating a substitution rather than a reinforcement effect. Applications/Originality/Value: This study extends legitimacy theory by demonstrating that sustainability signals may interact in complex and non-linear ways. It provides valuable insights for managers, investors, and policymakers by highlighting the importance of strategically balancing CSR and environmental initiatives rather than assuming their effects are always complementary.