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Pengaruh Islamic Corporate Social Responsibility, Leverage, dan Komite Audit terhadap Kesulitan Keuangan Perusahaan yang Terdaftar Di Jakarta Islamic Index Tahun 2019 – 2023 dimoderasi oleh Kepemilikan Institusional Nikmah, Ajeng Nafilatun; Susminingsih, Susminingsih
Jurnal Akuntansi dan Keuangan Vol 15, No 1 (2026)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36080/jak.v15i1.4444

Abstract

Era globalisasi dan digitalisasi saat ini telah mengakibatkan peningkatan persaingan yang signifikan, sehingga mendorong pelaku bisnis untuk beradaptasi dan bersaing dengan cepat agar dapat bersaing di dunia industri saat ini. Pusat Studi Ekonomi dan Pembangunan, Universitas Padjadjaran (CEDS Unpad) melaporkan bahwa indeks persaingan bisnis di Indonesia pada tahun 2024 meningkat dari tahun sebelumnya, dengan skor 4,95. Penelitian ini menggunakan pendekatan kuantitatif dengan sampel penelitian sebanyak 15 perusahaan yang dipilih dengan metode purposive sampling. Data yang diperoleh diolah dan dianalisis menggunakan analisis regresi linier berganda dengan bantuan Eviews versi 13. Hasil penelitian ini menyatakan bahwa ICSR tidak berpengaruh terhadap kesulitan keuangan, sedangkan leverage dan komite audit berpengaruh negatif terhadap kesulitan keuangan. Selain itu, kepemilikan institusional tidak mampu memoderasi pengaruh ICSR dan komite audit terhadap kesulitan keuangan, sedangkan kepemilikan institusional mampu memoderasi pengaruh leverage terhadap kesulitan keuangan.
Do social media influencers shape halal purchase intentions among Gen Z? Salsabilla, Dewi Insyirahti; Susminingsih, Susminingsih; Fakhrina, Agus; Adinugraha, Hendri Hermawan
Asian Journal of Islamic Management (AJIM) VOLUME 8 ISSUE 1, 2026
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AJIM.vol8.iss1.art3

Abstract

Purpose – This study aims to describe the influence of influencers on Gen Z in halal purchase intention, especially in Gen Z in cities with high socio-religiosity, and to test whether religiosity is able to moderate the attitudes of influencers in their role as mediators.Methodology – This study employs a quantitative approach using structural equation modeling–partial least squares (SEM-PLS) with SmartPLS 4.0, based on data collected from 262 Gen Z respondents in Pekalongan, a city characterized by strong socio-religious values. Drawing on the theory of planned behavior (TPB), the model integrates trust, subjective norms, perceived behavioral control, credibility, attitude, and religiosity to explain halal purchase intention in a social media environment.Findings – The results reveal that attitude is the strongest predictor of halal purchase intention. Trust, subjective norms, and perceived behavioral control significantly and positively influence attitude, although their effect sizes are relatively weak. In contrast, credibility does not significantly affect attitude. Attitude significantly mediates the relationship between influencer-related factors and purchase intention. Religiosity, however, neither directly influences purchase intention nor moderates the relationship between attitude and purchase intention.Implications – These findings suggest that marketers should focus on strengthening positive consumer attitudes through trust-building, social endorsement, and perceived consumer control, rather than relying solely on influencer credibility or religiosity cues.Originality – This study extends halal consumption literature by integrating religiosity and attitude within the TPB framework and provides empirical evidence on influencer-driven halal purchase behavior among Gen Z in a highly religious social context.