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All Journal INVOICE : JURNAL ILMU AKUNTANSI Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Pakiding, Daniel L.
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Economics, Econometrics & Finance Education Environmental Science Social Sciences

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The Influence of Electronic Banking on Company Value with Profitability as a Mediating Variable Pakiding, Daniel L.; Melyna, Melyna; Daromes, Fransiskus E.
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14373

Abstract

This study aims to investigate the effect of electronic banking on profitability and its impact on firm value. Electronic banking under study is mobile banking. The basis used to explain the relationship between variables in this study comes from the RBV theory (resourced based view theory). The population used is banking companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2017-2020. The number of samples is 40 companies each year, which are selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. The results of this study indicate that electronic banking has a positive and significant effect on profitability. Electronic banking has a positive but not significant relationship to firm value. Sobel test (Sobel test) shows that profitability is able to mediate the relationship between electronic banking and firm value
SISTEM PENGUKURAN KINERJA STRATEGIK SEBAGAI PEMBELAJARAN ORGANISASI UNTUK MENINGKATKAN KINERJA MANAJER Gosal, Livia Eveline; Jantong, Alfonsus; Pakiding, Daniel L.
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 19 No. 1 (2022): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v19i1.3352

Abstract

Tujuan penelitian ini adalah untuk menginvestigasi pengaruh sistem pengukuran kinerja strategik terhadap kinerja manajer. Penelitian ini juga menginvestigasi peran pembelajaran organisasi sebagai mediator pada pengaruh sistem pengukuran kinerja strategik terhadap kinerja manajer. Jumlah sampel dalam penelitian ini sebesar 75 orang. Penelitian ini menggunakan metode survei yang dilakukan dengan pengumpulan kuesioner pada manajer dan kepala departemen hotel berbintang 3, 4, dan 5 di Kota Makassar. Sebelum dilakukan analisis, terlebih dahulu dilakukan pengujian kualitas data, yaitu dengan uji validitas, uji reliabilitas, serta uji asumsi klasik. Analisis penelitian ini berfokus pada path analysis dan uji sobel untuk menguji pengaruh variabel mediasi antara variabel independen dengan variabel dependen. Hasil penelitian ini menunjukkan sistem pengukuran kinerja strategik memiliki pengaruh langsung terhadap kinerja hotel. Sistem pengukuran kinerja strategik juga berpengaruh positif terhadap pembelajaran organisasi, yang secara tidak langsung juga berpengaruh positif terhadap kinerja manajer. Secara singkat, sistem pengukuran kinerja strategik sepenuhnya memiliki pengaruh terhadap kinerja manajer dengan bantuan pembelajaran organisasi sebagai mediatornya.
The Influence of Electronic Banking on Company Value with Profitability as a Mediating Variable Pakiding, Daniel L.; Melyna, Melyna; Daromes, Fransiskus E.
Invoice : Jurnal Ilmu Akuntansi Vol. 6 No. 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14373

Abstract

This study aims to investigate the effect of electronic banking on profitability and its impact on firm value. Electronic banking under study is mobile banking. The basis used to explain the relationship between variables in this study comes from the RBV theory (resourced based view theory). The population used is banking companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2017-2020. The number of samples is 40 companies each year, which are selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. The results of this study indicate that electronic banking has a positive and significant effect on profitability. Electronic banking has a positive but not significant relationship to firm value. Sobel test (Sobel test) shows that profitability is able to mediate the relationship between electronic banking and firm value
Co-Authors Alfonsus Jantong, Alfonsus Fransiskus Eduardus Daromes Gosal, Livia Eveline Melyna, Melyna