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All Journal Owner : Riset dan Jurnal Akuntansi Review of Applied Accounting Research
Syamsul Bakhtiar
Universitas Jenderal Soedirman
Economics, Econometrics & Finance

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Corporate Governance, Profitabilitas, dan Nilai Perusahaan Syamsul Bakhtiar; Hijroh Rokhayati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1492

Abstract

The purpose of this study was to analyze the effect of corporate governance on firm value, analyze the effect of profitability on firm value, and analyze the effect of mediating profitability on the relationship between corporate governance and firm value. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2020. The sampling technique uses a purposive sampling method with the criteria for companies listed on the Indonesia Stock Exchange and annual reports available on the company's official website. The sample of this research is a company that is included in the consumer goods industry sector, totaling 50 companies. The data source in this study is secondary data obtained from the IDX website and the company's official website. The data analysis technique in this study used the Partial Least Square (PLS) SEM method with the help of SmartPLS 3.0 software. The results of the study show that corporate governance has a significant positive effect on firm value. Meanwhile, corporate governance has no significant effect on company profitability, and profitability has no significant effect on firm value. Profitability is not able to mediate the relationship between the influence of corporate governance on firm value.
IMPLEMENTASI DAN EVALUASI KEAMANAN BIOMETRIK DALAM SISTEM PEMBAYARAN DIGITAL: STUDI KASUS FINGERPRINT DAN PENGENALAN WAJAH Syamsul Bakhtiar; Juli Riyanto Tri Wijaya; Muhammad Rizqi Alriansyah Manurung; Nurul Hidayah
Review of Applied Accounting Research (RAAR) Vol. 6 No. 1 (2026): Review Of Applied Accounting Research (RAAR)-February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/raar.v6i1.29540

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi dan evaluasi keamanan penggunaan teknologi biometrik, khususnya fingerprint dan pengenalan wajah, dalam sistem pembayaran digital. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui penyebaran kuesioner kepada 100 responden yang memiliki pengalaman menggunakan layanan pembayaran digital berbasis biometrik. Instrumen diukur dengan skala Likert dan dianalisis menggunakan metode Partial Least Square Structural Equation Modeling (PLS-SEM) melalui SmartPLS. Penelitian ini mengkaji tiga variabel utama, yaitu implementasi teknologi biometrik, kepercayaan pengguna, dan evaluasi keamanan sistem. Hasil analisis menunjukkan bahwa baik implementasi teknologi biometrik maupun kepercayaan pengguna berpengaruh signifikan terhadap evaluasi keamanan sistem pembayaran digital. Kepercayaan pengguna juga berperan sebagai variabel mediasi yang memperkuat hubungan antara implementasi dan persepsi keamanan sistem. Temuan ini mengindikasikan pentingnya optimalisasi fitur biometrik serta penguatan kepercayaan pengguna sebagai faktor kunci dalam meningkatkan keamanan dan keandalan sistem pembayaran digital di era transformasi teknologi keuangan
Co-Authors Hijroh Rokhayati Juli Riyanto Tri Wijaya Muhammad Rizqi Alriansyah Manurung Nurul Hidayah