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All Journal Primanomics : Jurnal Ekonomi & Bisnis eCo-Buss eCo-Fin
Henry Gunawan
Universitas Buddhi Dharma
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinants of Banking Firm Performance: The Role of Good Corporate Governance, Firm Size, Audit Quality, and Corporate Social Responsibility Stevani Wijaya; Henry Gunawan
eCo-Buss Vol. 8 No. 3 (2026): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v8i3.3745

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG), firm size, and audit quality on firm performance in the banking sector listed on the Indonesia Stock Exchange (IDX), with Corporate Social Responsibility (CSR) as a moderating variable. This research employs a quantitative approach with a causal research design to examine the relationships among the research variables. The population of this study consists of all banking companies listed on the IDX during the 2019–2023 period. The sampling technique used is purposive sampling, resulting in a total sample of 45 banking companies that meet the research criteria. The data used are secondary data obtained from companies’ annual reports, financial statements, and sustainability reports. Data analysis was conducted using the Partial Least Squares (PLS) method through the SmartPLS application, which includes validity testing, reliability testing, structural model analysis, and hypothesis testing. The results of the study indicate that Good Corporate Governance and audit quality do not have a significant effect on firm performance. In contrast, firm size has a positive effect on firm performance. Furthermore, Corporate Social Responsibility as a moderating variable is proven to influence the relationship between GCG, firm size, and audit quality on firm performance with a negative direction of influence. These findings indicate that firm size is an important factor in improving banking performance, while the implementation of CSR has not fully strengthened the relationship between corporate governance, audit quality, and firm performance in the Indonesian banking industry.
Transformasi Digital Pengaruhnya Terhadap Kinerja Bank Digital Henry Gunawan
Primanomics : Jurnal Ekonomi & Bisnis Vol. 23 No. 1 (2025): Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : LPPM Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v23i1.3498

Abstract

Digital banking transactions have increased by 158% in the last 5 years (2018-2022). There is a phenomenon of switching transactions from the original customer coming to the bank branch to now online through a mobile phone or laptop computer. This digital transformation has made many banks adjust to create their own applications that can be installed on mobile phones or computers or laptops to satisfy the desires of their customers. This digital transformation is important to be researched considering the increasingly rapid technological changes, such as stated in VUCA (volatility, uncertainty, complexity and ambiguity). This research also conveys the relationship between digital transformation and VUCA. This research was conducted using a qualitative method by referring to several references. The results of this research require digital transformation for banks in addition to creating a new digital ecosystem and making their banks survive in the market.
Determinan Nilai Perusahaan Teknologi BEI: Pengujian Moderasi Digital Implementation atas Capital Intensity, Sales Growth, dan Tax Avoidance Kelvin Yanuar; Limajatini Limajatini; Henry Gunawan; Juan Barus Gultom
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3856

Abstract

Temuan ini dilatarbelakangi oleh kondisi sektor teknologi yang mengalami fluktuasi kinerja signifikan pascapandemi Covid-19, ditandai dengan ketidakstabilan harga saham dan menurunnya kepercayaan investor terhadap perusahaan teknologi yang tercatat di Bursa Efek Indonesia. Tujuan temuan ini adalah mengkaji pengaruh intensitas modal, pertumbuhan penjualan, dan penghindaran pajak terhadap nilai perusahaan, serta mengkaji peran moderasi penerapan teknologi digital dalam hubungan tersebut. Temuan ini mengadopsi pendekatan kuantitatif dengan teknik regresi data panel terhadap 23 perusahaan sektor teknologi selama periode 2020 hingga 2024, sehingga menghasilkan 115 unit observasi. Sampel dipilih melalui metode penyampelan bertujuan, dan pemilihan Hasil uji Chow dan uji Hausman menggambarkan bahwa Fixed Effect Model merupakan model terbaik Model dihasilkan sebagai model analisis utama dalam temuan ini. Hasil temuan menggambarkan bahwa nilai perusahaan dipengaruhi secara negatif dan signifikan oleh pertumbuhan penjualan, sedangkan intensitas modal dan penghindaran pajak tidak berpengaruh signifikan. Penerapan teknologi digital terbukti bisa  memoderasi hubungan antara pertumbuhan penjualan dan Namun, hubungan antara intensitas modal maupun penghindaran pajak terhadap nilai perusahaan tidak bisa  dimoderasi oleh profitabilitas. Temuan ini diharapkan dapat dijadikan referensi oleh manajemen, investor, dan peneliti selanjutnya dalam memahami determinan nilai perusahaan di era transformasi digital.
Co-Authors Juan Barus Gultom Kelvin Yanuar Limajatini Limajatini Stevani Wijaya