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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Dinamika Akuntansi
Rahmadini, Suci
Unknown Affiliation
Economics, Econometrics & Finance

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PENGARUH DIGITALISASI DAN KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN BAGIAN OPERASIONAL PADA PT BANK CAPITAL INDONESIA Hayati, Feb Amni; Sularmi, Lili; Veritia, Veritia; Rahmadini, Suci
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i2.844

Abstract

The Influence of Digitalization and Transformational Leadership on the Performance of Operational Employees at PT Bank Capital Indonesia. The purpose of this study is to determine the influence of Digitalization and Transformational Leadership on the performance of operational employees at PT Bank Capital Indonesia. The respondents in this study amounted to 50. The data analysis in this research is quantitative, using simple linear regression and multiple linear regression methods. The data were analyzed using SPSS version 25. Based on the results of this study, it is shown that Digitalization affects the performance of operational employees at PT Bank Capital Indonesia. Transformational Leadership influences the performance of operational employees at PT Bank Capital Indonesia. Simultaneously, the variables of Digitalization and Transformational Leadership significantly influence the variable of operational employee performance at PT Bank Capital Indonesia. The R Square value is 0.609 or 60.9%, meaning that the variable of employee performance is influenced by digitalization and transformational leadership, while the remaining 39.1% is influenced by other factors not used in this study.
ESG, Financial Performance, and the Moderating Role of ESG Controversies Rahmadini, Suci; Hartanti, Dwi
Jurnal Dinamika Akuntansi Vol. 17 No. 1 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i1.17301

Abstract

Purposes: This study aims to examine the relationship between Environmental, Social, and Governance (ESG) performance and financial performance (FP) and examine the relationship between ESG Controversies (ESGC) and FP, either directly or through moderation roles. Methods: This study used a quantitative approach with random effect panel data regression and secondary data obtained from Refinitive-Datastream. The sample in this study was 175 observations of non-financial sector companies on the IDX during 2019-2023. Findings: The study showed that ESG performance had a significant positive relationship with Tobin’s Q. However, subsequent findings found that ESGC had no significant relationship with FP, directly or through interactions with Tobin’s Q. Novelty: This study provides new insights by filling in the gaps in previous research that examined the direct relationship between ESG, ESGC, and FP. This study will consider how the moderation role of ESGC or negative issues can affect the relationship in the context of the Indonesian market. However, with the limited sample covering Indonesia, the study results are difficult to generalize globally. Further, this study suggests expanding the sample to other sectors or companies in other countries to improve generalizations.
Co-Authors Dwi Hartanti Hayati, Feb Amni Sularmi, Lili veritia, veritia