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Pengaruh Environmental, Social, dan Governance (ESG) Terhadap Kinerja Perusahaan pada Sektor Aneka Industri yang Terdaftar pada Bursa Efek Indonesia Periode 2018-2022 Ramadhan, Muhammad Zidane; Suherman, Suherman; Kurnianti, Destria
Jurnal Serambi Ekonomi dan Bisnis Vol 7, No 2 (2024): MARET-AGUSTUS 2024
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v7i2.7827

Abstract

Penelitian ini bertujuan untuk menguji pengaruh environmental, social dan governance terhadap kinerja perusahaan pada sektor aneka industri yang terdaftar pada Bursa Efek Indonesia periode 2018 – 2022. Variabel independen pada penelitian ini adalah environmental, social dan governance. Variabel dependen pada penelitian ini adalah kinerja perusahaan dengan proksi Return on Assets (ROA), Return on Equity (ROE), Tobin’s Q dan variabel kontrol yaitu leverage, firm size, asset turnover, dan asset growth. Jumlah sampel perusahaan sektor aneka industri yang digunakan adalah 12 perusahaan dengan waktu pengamatan lima tahun sehingga terdapat 60 total observasi untuk dianalisis. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode penelitian yang digunakan yaitu kuantitatif dengan sumber data berupa data sekunder. Metode analisis data menggunakan analisis regresi data panel dengan Stata versi 17. Hasil dari penelitian ini menunjukkan bahwa environmental tidak berpengaruh terhadap kinerja perusahaan. Social tidak berpengaruh terhadap kinerja perusahaan. Governance tidak berpengaruh terhadap kinerja perusahaan.
Pengaruh Gender Diversity terhadap Financial Distress pada Perusahaan Sektor Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Suthansyah, Irghy; Suherman; Kurnianti, Destria
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.23497

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Gender Diversity (GD) dengan proxy perhitungan GD1 (CEO Perempuan), GD2 (CFO Perempuan), GD3 (Dewan Manajemen Perempuan), GD4 (Persentase Dewan Manajemen Perempuan), dan GD5 (Jumlah Dewan Manajemen Perempuan) sebagai variabel independen terhadap Financial Distress sebagai variabel dependen. Populasi penelitian perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Jumlah sampel pada penelitian ini berjumlah 29 perusahaan dengan pengamatan 5 tahun sehingga terdapat 145 total observasi untuk dianalisis. Penelitian ini menggunakan Operating Capacity, Firm Size, Return on Assets (ROA), Debt to Assets Ratio (DAR), dan Debt to Equity Ratio (DER) sebagai variabel kontrol. Teknik pengambilan sampel menggunakan metode purposive sampling. Data bersumber berdasarkan data sekunder yaitu annual report yang diterbitkan dari masing-masing perusahaan. Metode yang digunakan dalam penelitian ini adalah regresi data panel Generalized Least Square (GLS) dan uji hipotesis yang menggunakan uji-t untuk menguji koefisien regresi dengan tingkat signifikan 5%. Hasil penelitian ini menunjukkan bahwa Gender Diversity (GD) dengan proxy perhitungan GD1 (CEO Perempuan), GD2 (CFO Perempuan), GD3 (Dewan Manajemen Perempuan), GD4 (Persentase Dewan Manajemen Perempuan), dan GD5 (Jumlah Dewan Manajemen Perempuan) tidak berpengaruh terhadap Financial Distress.
Pengaruh Risk Management, Tingkat Credit Risk Dan Profitabilitas Terhadap Nilai Perusahaansub Sektor Perbankan Konvensional Yang Terdaftar Di OJK Periode 2018-2022 Fitria Belinda Sari; Gatot Nazir Ahmad; Destria Kurnianti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9456

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Risk Management (ERM), tingkat Credit Risk (NPL), dan Profitabilitas (ROA & NIM) sebagai variabel independen terhadap Nilai Perusahaan (PBV) sebagai variabel dependen. Populasi penelitian perusahaan sub sektor perbankan konvensional yang terdaftar di OJK periode 2018-2022. Metode yang digunakan dalam penelitian ini adalah regresi data panel Generalized Least Square (GLS) dan uji hipotesis yang menggunakan uji-t untuk menguji koefisien regresi dengan tingkat signifikan 5%. Hasil penelitian menunjukkan bahwa Risk Management (ERM) berpengaruh positif dan signifikan terhadap Nilai Perusahaan (PBV), Credit Risk (NPL) berpengaruh negatif dan signifikan terhadap Nilai Perusahaan (PBV), dan Profitabilitas (ROA & NIM) tidak ada pengaruh terhadap Nilai Perusahaan (PBV).
DETERMINAN KEPUASAN KEUANGAN: STUDI PADA PENGGUNA PAYLATER DI JABODETABEK Annisa Nurur Rahman; Umi Widyastuti; Destria Kurnianti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11076

Abstract

Penelitian ini dilakukan pada 535 responden pengguna paylater di Jabodetabek dengan tujuan untuk mengkaji pengaruh perilaku pengelolaan keuangan, pengetahuan keuangan, dan financial self-efficacy terhadap kepuasan keuangan. Metode analisis data yang digunakan adalah Structural Equation Modeling (SEM) berbasis kovarians dengan program AMOS 22. Hasil penelitian menunjukkan bahwa perilaku pengelolaan keuangan berpengaruh positif dan signifikan terhadap kepuasan keuangan. Pengetahuan keuangan tidak memiliki pengaruh langsung terhadap kepuasan keuangan, tetapi dapat mempengaruhi secara tidak langsung melalui perilaku pengelolaan keuangan. Financial self-efficacy juga tidak memiliki pengaruh langsung terhadap kepuasan keuangan, namun dapat mempengaruhi secara tidak langsung melalui perilaku pengelolaan keuangan. Selain itu, pengetahuan keuangan dan financial self-efficacy berpengaruh positif signifikan terhadap perilaku pengelolaan keuangan. Hasil ini mengindikasikan pentingnya perilaku pengelolaan keuangan sebagai mediator dalam hubungan antara pengetahuan keuangan serta financial self-efficacy dengan kepuasan keuangan.
Pengaruh Board Gender Diversity, Board Independence, Ceo Duality, dan Ceo Tenure Terhadap Nilai Perusahaan Perbankan yang Terdaftar di BEI pada Masa Sebelum dan Sesudah Pandemi Covid-19 Fuadi Rachman; Gatot Nazir Ahmad; Destria Kurnianti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 6 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i6.2540

Abstract

This study aims to examine the effect of Board Gender Diversity, Board Independence, CEO Duality, and CEO Tenure on the Value of Banking Sector Companies Listed on the Indonesia Stock Exchange for the period Before and After Covid-19. The independent variables in this study are Board Gender Diversity, Board Independence, CEO Duality, and CEO Tenure. The dependent variable in this study is firm value which uses two proxies, namely PBV. The number of samples in this study amounted to 39 companies with 6 years of observation so that there were 234 total observations to be analysed. The sampling technique used purposive sampling method. The research method used in this research is quantitative. Data sourced based on secondary data, namely annual reports published from each company. The analysis method used is panel data regression with Stata version 17. The results of this study indicate that the results show that Board Gender Diversity has a negative effect on firm value projected by PBV value in the period before Covid-19. Conversely, Board Gender Diversity has no effect on firm value projected by PBV value in the period during Covid-19. Board Independence has no influence on firm value in the Pre Covid-19 period. Conversely, Board Independence has a positive influence on firm value at the time of Covid-19. CEO Duality has no influence on firm value in the pre-covid period or when covid struck. CEO Tenure has a significant positive effect on firm value in the Pre Covid-19 period. Conversely, CEO Tenure has no influence on firm value during Covid-19.
Pengaruh Literasi Keuangan dan Kemudahan Penggunaan terhadap Keputusan Penggunaan Shopeepay pada Mahasiswa D4 dan S1 Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta Angella Priyatna; Atika Siti Hajar; Gemah Putri Djaelani; Nabila Ramadhanti; Umi Widyastuti; Destria Kurnianti
Pusat Publikasi Ilmu Manajemen Vol. 3 No. 1 (2025): PPIMAN : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i1.615

Abstract

This study examines the influence of financial literacy and ease of use on the decision to use ShopeePay among undergraduate and diploma students of the Faculty of Economics and Business at the State University of Jakarta. A quantitative research method was applied through a survey of 151 respondents selected using purposive sampling. Data were collected via an online questionnaire and analyzed using multiple linear regression. The results of the study indicate that financial literacy and ease of use have a positive and significant effect on the decision to use ShopeePay, both partially and simultaneously. Financial literacy enhances students’ ability to manage finances and make prudent financial decisions. Ease of use encourages comfort in adopting financial technology. The independent variables explain 35.6% of the variability in the decision to use ShopeePay, while the remaining portion is influenced by other factors. This research supports the literature on financial technology adoption and contributes to marketing strategies and financial education for digital wallet providers.
Pengaruh E-Service Quality dan Perceived Value Terhadap Customer Satisfaction Pengguna Aplikasi Flip : (Studi pada Mahasiswa Aktif S-1 dan D-4 Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta) Amelia Salsa Sabila; Eka Faradila Yasmin; Salma Rahmadani; Saski Aulia; Umi Widyastuti; Destria Kurnianti
CiDEA Journal Vol. 3 No. 2 (2024): Desember :CiDEA Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/cideajournal.v3i2.2300

Abstract

This research aims to analyze the effect of E-Service Quality and Perceived Value on Customer Satisfaction in using the Flip application. This study uses quantitative methods by collecting data through a Likert scale questionnaires distributed to active S-1 and D-4 students of the Faculty of Economics and Business State University of Jakarta who are Flip application users. The sampling method applied is purposive sampling, with a final sample of 86 respondents. The data collected was then analyzed using multiple linear regression with the help of SPSS software. The results showed that the two independent variables, namely E-Service Quality and Perceived Value, had a significant positive effect on Customer Satisfaction, both partially and simultaneously. E-Service Quality has a more dominant influence than Perceived Value with a regression coefficient of 0,379. This finding indicates that efficient, reliable, and high-value digital services contribute significantly to increasing Flip user satisfaction.
Pengaruh Current Ratio, Account Receivable Turnover dan Debt to Equity Ratio Terhadap Profitabilitas pada perusahaan Properti tahun 2019-2023 Wijaya, Andi Rizky; Ahmad, Gatot Nazir; Kurnianti, Destria
YUME : Journal of Management Vol 7, No 3 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i3.7255

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Account Receivable Turnover dan Debt to Equity Ratio terhadap profitabilitas pada perusahaan properti yang terdaftar di BEI periode 2019-2023. Dengan Return On Equity sebagai rasio profitabilitasnya. Model yang digunakan dalam penelitian ini adalah data panel dengan pendekatan antara Common Effect Model, Fixed Effect Model dan Random Effect Model. Hasil penelitian menunjukkan bahwa Current Ratio dan Account Receivable Turnover berpengaruh positif namun tidak signifikan terhadap Return On Equity, sedangkan Debt to Equity Ratio berpengaruh negatif namun signifikan terhadap Return On Equity. Kata Kunci: Return On Equity, Current Ratio, Account Receivable Turnover, Debt to Equity Ratio
Analisis Faktor-Faktor yang Memengaruhi Intensitas Penggunaan Pembayaran Digital QRIS pada Civitas Akademik Sholahudin, Muhammad Sa’id; Adjie, Raditya Nuswantoro; Chandra, Sayyidatul Aisyah Abigail Alhabi; Widyastuti, Umi; Kurnianti, Destria
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17575

Abstract

In Indonesia, especially among people who actively use technology, including academics, the Quick Response Code Indonesian Standard (QRIS) has developed significantly to assist digital transactions. Using the Technology Acceptance Model (TAM) framework, this study aims to study the factors that influence the use of QRIS among academics. The two main variables prioritized by TAM are perceptions of the usefulness of QRIS and ease of use, each of which is considered to have a significant influence on technology acceptance. This study utilized a survey method to collect data from university students who use QRIS as an official payment method. The results showed that the usefulness and ease of use of QRIS have a significant influence on the amount used in the academic community. In addition, it has been shown that additional reasons, such as perceived security and ease of use of QRIS technology, greatly influence the decision to use it. According to data analysis, perceptions of the benefits of QRIS in facilitating transactions and ease of use have a significant influence on increasing the frequency of use. These factors show how important TAM is to implementing QRIS in the world of education. The results of the study indicate that digital payment service managers must consider factors of convenience and better security. This will allow QRIS to become more popular in the academic world.
Pengaruh E-Service Quality dan Perceived Value Terhadap Customer Satisfaction Pengguna Aplikasi Flip : (Studi pada Mahasiswa Aktif S-1 dan D-4 Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta) Amelia Salsa Sabila; Eka Faradila Yasmin; Salma Rahmadani; Saski Aulia; Umi Widyastuti; Destria Kurnianti
CiDEA Journal Vol. 3 No. 2 (2024): CiDEA Journal
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/cideajournal.v3i2.2300

Abstract

This research aims to analyze the effect of E-Service Quality and Perceived Value on Customer Satisfaction in using the Flip application. This study uses quantitative methods by collecting data through a Likert scale questionnaires distributed to active S-1 and D-4 students of the Faculty of Economics and Business State University of Jakarta who are Flip application users. The sampling method applied is purposive sampling, with a final sample of 86 respondents. The data collected was then analyzed using multiple linear regression with the help of SPSS software. The results showed that the two independent variables, namely E-Service Quality and Perceived Value, had a significant positive effect on Customer Satisfaction, both partially and simultaneously. E-Service Quality has a more dominant influence than Perceived Value with a regression coefficient of 0,379. This finding indicates that efficient, reliable, and high-value digital services contribute significantly to increasing Flip user satisfaction.
Co-Authors A. W. S Waspodo, Agung Adjie, Raditya Nuswantoro Agha Reyhan Alkahfi Agung Dharmawan Buchdadi Agung Wahyu Handaru Akira Permata Sukma Amalia Amelia Salsa Sabila Amelia Sholeha Andyka Yudha Satria Putra Angella Priyatna Anggi Novia Fitriani Anggraini, Putri Nosalia Annisa Nurur Rahman Arnianggi Kurnia Wardani Ati Sumiati Atika Siti Hajar Chandra, Sayyidatul Aisyah Abigail Alhabi CHOIRUL ANWAR Choirul Anwar Clarissa Mercyana Dalimunthe, Sholatia Danelia Eka Anisyana Dewi Susita Dwi Handarini Dwi Handarini, Dwi Edo S Siregar Eka Faradila Yasmin Feny Maulina Fitria Belinda Sari Fuadi Rachman Gatot Nazir Ahmad Gemah Putri Djaelani Hamidah, Hamidah Haneul Hanifah Gita Ramadhan Hera Khairunnisa I Gusti Ketut Agung Ulupui Ika Febrilia Indah Nuansa Bukusu Indra Pahala Jefri Jefri Karuniana Dianta Arfiando Sebayang Khairunnisa, Hera Mahfirah, Titis Fatarina Malzara, Vidia Ratu Balqis Marsofiyati Miftahul Zannah Mohd Hasimi Yaacob muhammad Rifki Septiawan MUHAMMAD YUSUF Muhammad Yusuf Mundhiharno Nabila Ramadhanti Nazir Ahmad, Gatot Nguyen, Tran Phuoc Oktafiani, Esther Putri Oktaviani, Nadia Indah Puji Wahono Qothrunnada Qothrunnada Rahmi Ramadhan, Muhammad Zidane Ramli Ramli Ratna Anggraini Rd. Tuty Sariwulan Rena Lutfiana Ricky Rama Saputra Rida Nur Rochmah Rida Prihatni Rohim, Sas Rifky Namulfaqi safitri, gita Salma Rahmadani Sari, Rini Nurmala Saski Aulia Setyo Ferry Wibowo Shandy Aditya Shedo, Indah Sholahudin, Muhammad Sa’id Siregar, Muhammad Edo Suryawan Solikha , Solikha Sophie Hestia Putri Suherdi Suherdi Suherman Suherman Suherman Suherman Suherman, Suherman Susan Febriantina Suthansyah, Irghy Tiara Indriani Umi Mardiyati Umi Mardiyati Umi Widyastuti Umi Widyastuti Valdi Hadistira Widia Ayu Permatasari Wijaya, Andi Rizky Yaacob, Mohd Hasimi Zahro, Khalisatuz