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All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Ilomata International Journal of Tax and Accounting
Anita Anita
Universitas Media Nusantara Citra
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Impact of Religiosity on the Relationship between Corporate Social Responsibility (CSR) and Organizational Commitment Kurnia Indah Sumunar; Lu'lu'ul Jannah; Anita Anita
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 14, No 1 (2022)
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (250.13 KB) | DOI: 10.15408/aiq.v14i1.13160

Abstract

Non-financial performance variables such as corporate social responsibility (CSR) receive increased attention from stakeholders. This study examines whether CSR performance affects employees of Sharia financial institutions concerning organizational commitment and whether religiosity as a moderating variable strengthens or weakens that effect. Research on the role of employee performance toward CSR practices and the impact of those performances on employee behaviour is limited, especially in developing countries. In addition, the religiosity factor is still under consideration in terms of whether it affects employee performance. Based on information gathered from questionnaires distributed to employees of Sharia financial institutions in Indonesia, this study shows that CSR performance positively affects organizational commitment, and religiosity weakens the positive influence of CSR performance on organizational commitment. Employees feel CSR practices can affect their work performance because companies with good CSR practices could create a good reputation for their organization.  AbstrakVariabel kinerja non-keuangan seperti tanggung jawab sosial perusahaan (CSR) mendapat perhatian yang besar dari para pemangku kepentingan. Penelitian ini menguji apakah kinerja CSR mempengaruhi karyawan lembaga keuangan syariah terhadap komitmen organisasi dan apakah religiusitas sebagai variable moderasi memperkuat atau memperlemah efek tersebut. Penelitian tentang peran kinerja karyawan terhadap praktik CSR dan dampak sikap tersebut terhadap perilaku karyawan masih terbatas, terutama dalam konteks negara berkembang. Selain itu, faktor religiositas masih dalam pertimbangan apakah berpengaruh terhadap kinerja karyawan. Berdasarkan informasi yang dikumpulkan dari kuesioner yang dibagikan kepada karyawan lembaga keuangan syariah di Indonesia, penelitian ini menunjukkan bahwa kinerja CSR berpengaruh positif terhadap komitmen organisasi, dan religiusitas memperlemah pengaruh positif kinerja CSR terhadap komitmen organisasi. Karyawan merasa praktik CSR dapat mempengaruhi kinerja di tempat kerja karena perusahaan dengan praktik CSR yang baik dapat menciptakan reputasi yang baik bagi organisasi.
Gender Diversity and Sustainability Performance: The Role of Financial Technology Adoption as Moderator Dwiyanjana Santyo Nugroho; Anita
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.910

Abstract

This research is intended to explore the influence of gender diversity on financial and bank environmental performance. In addition, in order to strengthen the impact of gender diversity on financial performance and environmental performance, this research also tests the moderating effect of financial technology adoption. The population in this study examines banks that received the 2022 Digital Banking Awards, which is the research period from 2017-2022. The proportion of women on the Board of Commissioners and the Board of Directors is a proxy for gender diversity. This research method uses random effect models and fixed effect models in regression equations that test financial performance. Meanwhile, the regression model that tests environmental performance uses logit regression. This study shows that the percentage of females on boards has an impact on financial results, but not on environmental performance. The financial and environmental performance is not affected by the gender ratio in the board of directors. Other results show that, although financial technology can enhance the influence of women's representation on boards regarding environmental performance, but it does not have an impact on financial performance. On the other hand, the impact on financial and environmental performance of the proportion of women on the board of directors is not reduced by the adoption of financial technology. The implications of these findings provide input for regulators to determine the threshold for women's involvement on the board of directors.
Co-Authors Dwiyanjana Santyo Nugroho Lu'lu'ul Jannah Sumunar, Kurnia Indah