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All Journal Akuntansi Krida Wacana Jurnal Pengabdian Kepada Masyarakat (Indonesian Journal of Community Engagement) Jurnal ASET (Akuntansi Riset) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Inovasi: Jurnal Ilmiah Ilmu Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Management and Bussines (JOMB) Mattawang: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Trisakti Jurnal Akuntansi dan Keuangan Indonesia JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting Jurnal Akuntansi Trisakti Journal of Artificial Intelligence and Digital Business Socius: Social Sciences Research Journal IIJSE EBID:Ekonomi Bisnis Digital El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Indonesian Journal of Accounting and Governance
Idrianita Anis
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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ANALISIS PENGARUH PERCEIVED RISK, SOCIAL NORMS, USEFULNESS, DAN TRUST TERHADAP ADOPSI MOBILE BANKING DAN INTERNET BANKING Audini, Irni; Anis, Idrianita
Indonesian Journal of Accounting and Governance Vol. 1 No. 1 (2017): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/he521b56

Abstract

The purpose of this study was to determine the influence of perceived risk, social norms, usefulness and trust towards the adoption of mobile banking and internet banking in Indonesia. Independent variables in this study were perceived risk, social norms, usefulness and trust. Dependent variables used were the adoption of mobile banking and internet banking. The control variables of this study were gender, age, education, profession and understanding of technology.The research used questionnaire for data collection. The respondents were active users of mobile banking services banking and internet banking. The sampling technique used was purposive sampling. This study uses regression analysis. The analytical tool used to test the hypothesis is SPSS 20.These results indicate that not all independent variables showed significant effects on the dependent variable. Perceived risk has a negative influence on the adoption of mobile banking and internet banking. Social norms and trust have a positive influence on the adoption of mobile banking and internet banking. Usefulness has no influence on the adoption of mobile banking and internet banking. The control variables of age proved to be a positive influence on the adoption of mobile banking and internet banking. However, other variables, namely gender, education, profession and understanding of the technology do not affect the adoption of mobile banking and internet banking.
Examining Impact of Managerial Practices and ESG Disclosure on Firm Value in Indonesian Banking Sector Lestari, Henny Setyo; Pratama, Kelvin; Anis, Idrianita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8753

Abstract

Managerial practices and governance are critical to a bank’s success, as damage to customer trust can severely harm its reputation. Under the supervision of the OJK, banks must adhere to sound principles to meet stakeholder needs and maintain customer trust. This study examines the impact of managerial practices and ESG factors on firm value, using panel data regression to assess the significance of each variable. The analysis includes data from 42 conventional banks listed on the Indonesia Stock Exchange between 2020 and 2024. The variables analyzed—loan growth, NPL, RPT, OEI, HCE, independent commissioners, and ESG—are assessed for their effects on firm value. The results indicate that only size and loan growth are not significantly related to firm value, while other factors exhibit significant impacts. These findings suggest that banks should prioritize effective managerial practices, risk management, and a strong focus on ESG to enhance firm value.
Pengaruh Praktik ESG Terhadap Profitabilitas Perusahaan Teknologi Yang Terdaftar Di BEI Wulandari, Ida Sri; Anis, Idrianita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6282

Abstract

Pelitian ini bertujuan untuk menganalisis pengaruh praktik Environmental, Social, and Governance (ESG) terhadap profitabilitas perusahaan teknologi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Topik ini relevan mengingat meningkatnya tuntutan pemangku kepentingan terhadap praktik keberlanjutan, serta karakteristik khusus sektor teknologi yang menghadapi risiko terkait keamanan data, konsumsi energi pusat data, dan tata kelola digital. Penelitian ini berlandaskan pada Teori Stakeholder dan Teori Legitimasi, yang memandang ESG sebagai sarana strategis perusahaan dalam membangun kepercayaan, legitimasi sosial, serta pengelolaan risiko jangka panjang. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan dan laporan keberlanjutan perusahaan. Praktik ESG diukur menggunakan Triple I Framework yang mencakup Sustainability Intention, Sustainability Integration, dan Sustainability Implementation melalui metode penilaian pengungkapan berskala 1–4, sedangkan profitabilitas diproksikan dengan Return on Assets (ROA). Analisis data dilakukan menggunakan regresi linier berganda dengan uji asumsi klasik. Hasil penelitian menunjukkan bahwa praktik ESG secara keseluruhan berpengaruh positif dan signifikan terhadap ROA. Selain itu, ketiga dimensi Triple I secara parsial juga terbukti berpengaruh signifikan terhadap profitabilitas perusahaan teknologi. Temuan ini mengindikasikan bahwa penerapan ESG yang terstruktur, terintegrasi, dan diimplementasikan secara nyata mampu meningkatkan efisiensi pemanfaatan aset serta memperkuat kinerja keuangan perusahaan teknologi. Penelitian ini diharapkan dapat memperkaya literatur empiris mengenai praktik ESG pada perusahaan teknologi serta memberikan implikasi praktis bagi manajemen, investor, dan regulator dalam pengambilan keputusan dan perumusan strategi keberlanjutan jangka panjang.
Co-Authors Adrianto, Rei Afiyah, Yayah Sholehatul Agni, Muhammad Tektona Agustina, Enica Akbar Evandio Amalina, Nurhafifah Andi Aditya Hardinto Andi, Andi Nurlailiah Hamdiyani Arnitia Rahmatika Audini, Irni Aulia Tri Utama Avrilia, Vera Avrillia, Vera Dameuli, Monica Dewi, R. Rosiyana Fabiola, Livia Fahmi, Muhammad Thoriq Faizal, Amir Hadiatmojo, Desian Hartini Herawati, Vinola Jayawarsa, A.A. Ketut Juniati Gunawan, Juniati Ksatrya Swarga Putera Farihadhy Kushariani, Ati Lestari, Henny Setyo Lilyani Kusuma Dewi Melani, Rafika Pangestu, Prima Rinny Prastiwi, Raden Rara Adila Pratama, Kelvin Raya, Indra Regina Jansen Arsjah Renaldi, Ahmad Savira, Marsha Putri Sekarini, Asslamatuz Zahra Septian, Roy Septiana, Silvina Shauki, Elvia Rosantina Siahaan, Laura Teresia Syifa Muhila Azra Aisyah Wulandari, Ida Sri Yanti, Harti Budi