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All Journal Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Artificial Intelligence and Digital Business
Litdia Litdia
Universitas Muhammadiyah Jakarta
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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CORPORATE SOCIAL RESPONSIBILITY MODERATION IN BANKING SECTOR: PROFITABILITY AND CREDIT RISK EFFECTS ON FIRM VALUE Pinky Fitrimarsya; Litdia Litdia
JURNAL PROFIT Vol 10, No 1 (2026): Economic And Investment
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v10i1.14081

Abstract

This study aims to analyze the influence of profitability and credit risk on the value of banking firms and examine the role of Corporate Social Responsibility (CSR) as a moderating variable in strengthening or weakening this relationship. This study uses a quantitative approach with a purposive sampling technique. The data used are secondary data obtained from annual financial reports and sustainability reports of 15 banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period, resulting in 75 research observations. Each variable is measured using the formula Return on Assets (ROA), Non-Performing Loan (NPL), Price to Book Value (PBV), and Corporate Social Responsibility Index (CSRI). The analytical method used is Moderated Regression Analysis (MRA) with the help of EViews 10 software. CSR was chosen as a moderating variable in the banking sector because it has a more comprehensive scope, banks manage public funds on a large scale, so the implementation of social responsibility is required to meet the principles of ethics, transparency, and sustainability.
Pengaruh Motivasi Kerja, Locus Of Control dan Pengalaman Kerja terhadap Kinerja Auditor Muhammad Rafly Ananda Basyah; Litdia Litdia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12688

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi kerja, locus of control, dan pengalaman kerja terhadap kinerja auditor pada Kantor Akuntan Publik (KAP) di wilayah Jakarta Barat. Latar belakang penelitian didasarkan pada pentingnya peningkatan kualitas kinerja auditor dalam menjaga keandalan laporan keuangan serta kepercayaan publik terhadap profesi akuntan publik. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data primer diperoleh melalui penyebaran kuesioner kepada auditor yang bekerja pada Kantor Akuntan Publik di Jakarta Barat. Teknik analisis data yang digunakan meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji koefisien determinasi (R²), uji parsial (uji t), dan uji simultan (uji F) dengan bantuan perangkat lunak IBM SPSS Statistics versi 27. Hasil penelitian menunjukkan bahwa motivasi kerja berpengaruh positif dan signifikan terhadap kinerja auditor. Locus of control juga berpengaruh positif dan signifikan terhadap kinerja auditor. Selain itu, pengalaman kerja terbukti berpengaruh positif dan signifikan terhadap kinerja auditor. Secara simultan, motivasi kerja, locus of control, dan pengalaman kerja berpengaruh positif dan signifikan terhadap kinerja auditor. Temuan ini menunjukkan bahwa peningkatan motivasi kerja, keyakinan auditor terhadap kemampuan mengendalikan hasil pekerjaannya, serta pengalaman kerja yang memadai mampu meningkatkan kualitas kinerja auditor. Penelitian ini diharapkan dapat menjadi referensi bagi Kantor Akuntan Publik dalam merumuskan kebijakan pengembangan sumber daya manusia serta memperkaya kajian empiris mengenai faktor-faktor yang memengaruhi kinerja auditor.
The Influence of Tax Socialization as a Catalyst in Enhancing Motor Vehicle Taxpayer Compliance: An Empirical Study at SAMSAT Serpong in South Tangerang Hidayah Surya Masta Surya; Litdia Litdia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4780

Abstract

This study aims to examine the influence of tax knowledge, taxpayer awaraness, and the tax amnesty program on motor vehicle taxpayer compliance, with tax socialization as a moderating variable. The research method used is a quantitative approach utilizing primary data collected through the distribution of questionnaires to taxpayers. This study applies accidental sampling within the probability sampling method, with a total sample of 100 registered taxpayers at the SAMSAT Serpong, determined using the slovin formula. The data were processed using SmartPLS 4 software. The results of this study indicate that tax knowledge, taxpayer awareness, and tax socialization have a positive and significant effect on motor vehicle taxpayer compliance, while the tax amnesty program has a negative effect. Tax socialization strengthens the influence of tax knowledge and taxpayer awareness on motor vehicle taxpayer compliance, but weakens the influence of the tax amnesty program on motor vehicle taxpayer compliance.
Co-Authors Hidayah Surya Masta Surya Muhammad Rafly Ananda Basyah Pinky Fitrimarsya