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Corporate Social Responsibility, Keputusan Investasi, dan Good Corporate Governance dalam Meningkatkan Nilai Perusahaan pada Sektor Perbankan Septiani, Atikah; Syahira, Adella Devany; Wardani, Wanda Putriana; Amelia , Rika; Kustina, Lisa
GLOBAL: Jurnal Lentera BITEP Vol. 3 No. 02 (2025): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/global.v3i02.788

Abstract

Studi ini menyelidiki bagaimana Corporate Social Responsibility (CSR), keputusan investasi, dan Good Corporate Governance Governance (GCG) mempengaruhi nilai perusahaan pada bank yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019-2023. Periode ini dipilih karena mencakup banyak perubahan dalam sektor perbankan, seperti perubahan ekonomi yang disebabkan oleh pandemi COVID-19 pada tahun 2020-2021 yang berdampak pada kinerja bank. Menurut ketersediaan data, sampel penelitian terdiri dari 10 bank yang dipilih melalui metode purposive sampling. Pengolahan data menggunakan software Eviews. CSR diukur dengan Global Reporting Intiative (GRI-G4), keputusan investasi dihitung dengan Price to Earnings Ratio (PER), GCG diukur dengan dewan komisaris independen, dan nilai perusahaan dihitung dengan Tobins’s Q. Pengaruh simultan dan parsial dari variabel dievaluasi dengan menggunakan analisis regresi linier berganda. Penelitian ini diharapkan dapat membantu manajemen perbankan mengembangkan strategi keuangan yang lebih baik. Kontribusi praktis ini penting dalam membantu industri perbankan merespons tantangan dinamis melalui pendekatan CSR dan tata kelola yang efektif. Selain itu, penelitian ini akan memberikan wawasan baru untuk pengembangan penelitian akademik tentang keuangan perusahaan. Secara akademik, studi ini memperkaya literatur mengenai determinan nilai perusahaan di sektor perbankan pada masa krisis dan pascakrisis.
Understanding Students’ Consumption Behavior: The Role of Digital Payment, Financial Literacy, and Lifestyle Septiani, Atikah; Hia, Angel Christin; Syahira, Adella Devany; Amelia, Rika; Wardani, Wanda Putriana
Talent: Journal of Economics and Business Vol. 3 No. 03 (2025): September 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/jeb.v3i03.973

Abstract

This study explores the shifting consumption behavior in society amidst the rapid digitalization of payment systems, particularly through the use of digital payments, which have become an integral part of the economic activities of the younger generation. The main objective of this study is to evaluate the impact of digital payment usage on consumptive behavior, taking into account the mediating role of financial self-control and the moderating role of financial literacy. A quantitative approach was employed, utilizing primary data collected through questionnaires distributed primarily to university students. The data were analyzed using structural equation modeling (SEM) to identify patterns of relationships among the studied variables. A total of 153 respondents participated in this study. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS software, which enabled comprehensive testing of measurement validity, reliability, and structural relationships among variables. The results indicate that higher intensity of digital payment usage is associated with a greater likelihood of uncontrolled and impulsive consumptive behavior. However, individuals' ability to exercise financial self-control significantly mitigates this negative effect and supports more prudent financial decision-making. On the other hand, financial literacy did not exhibit a significant moderating effect, although it is still conceptually considered important in shaping rational financial attitudes. The discussion highlights the need for the development of digital features that promote financial discipline. Therefore, financial management strategies in the digital era should be holistic, adaptive, collaborative, and oriented toward fostering healthy, balanced, and sustainable consumption behavior.