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All Journal International Journal of Business, Law, and Education INVOICE : JURNAL ILMU AKUNTANSI
Hutauruk, Joseph Reynaldo
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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The Impact of Financial Technology and Virtual Customer Service on Customer Satisfaction Mentari, Theresia; Setiawan, Ricky Yunisar; Wiriatmaja, Nuraini Ulya; Hutauruk, Joseph Reynaldo; Muhyiansyah, Ahmad Rafli; Rahman, Nita
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.916

Abstract

This study was conducted to examine the effect of Financial Technology, Virtual Customer Service on Customer Satisfaction. This study uses a quantitative approach using primary data obtained from the results of a questionnaire and measured using a Likert scale. The population in this study were BRI Unit Cilik Riwut customers who used Financial Technology and Virtual Customer Service. The sample used in this study are 177 respondents who were determined using the Nonprobability Sampling method with Purposive Sampling type. This study uses the PLS-SEM analysis method which is processed with the SmartPLS 3.2.9 program. The results of this study indicate that Financial Technology partially has a positive effect on Customer Satisfaction and Virtual Customer Service partially have a positive effect on Customer Satisfaction. It is expected to add other variables and indicators that can affect customer satisfaction in order to obtain new and accurate research results.
Analysis of ESG Disclosure on the Firm Value in Banking Sector IDX 2020-2023 Hutauruk, Joseph Reynaldo; Rahmiati, Rahmiati; Mentari, Theresia
INVOICE : JURNAL ILMU AKUNTANSI Vol 7, No 1 (2025): Maret 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

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Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Utilizing a quantitative approach, this research employs secondary data collected through purposive sampling, resulting in a sample of 80 banking companies that met specific ESG disclosure and financial reporting criteria. ESG disclosure data were obtained based on the Global Reporting Initiative (GRI) Standards, specifically GRI 300 (Environmental), GRI 400 (Social), and GRI 2 (General Disclosures), while firm value was measured using the Price-to-Book Value (PBV) ratio. Multiple regression analysis was conducted to assess the relationship between ESG disclosure and firm value. The findings reveal that environmental, social, and governance factors do not have a significant effect on firm value. This suggests that ESG disclosure in the Indonesian banking sector has not yet been a primary determinant of firm valuation, potentially due to factors such as limited investor awareness, weak regulatory enforcement, or prevailing market skepticism regarding the financial relevance of ESG initiatives. These results contribute to the existing discourse on sustainable banking by providing empirical evidence on the limited impact of ESG disclosure on firm value within the Indonesian banking sector. Furthermore, this study underscores the importance of regulatory bodies in promoting ESG disclosure as a key performance indicator for banking institutions. Future research could examine moderating factors such as financial performance, risk management strategies, or the effectiveness of corporate governance frameworks in strengthening the relationship between ESG disclosure and firm value. These insights are valuable for investors, policymakers, and banking institutions in optimizing ESG strategies to maximize firm value and ensure sustainable financial growth.
Co-Authors Mentari, Theresia Muhyiansyah, Ahmad Rafli Rahman, Nita Rahmiati Rahmiati Ricky Yunisar Setiawan Wiriatmaja, Nuraini Ulya