ProBank: Jurnal Ekonomi dan Perbankan
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PENGARUH CSR DAN GCG TERHADAP KINERJA KEUANGAN DENGAN ASIMETRI INFORMASI SEBAGAI VARIABEL MODERASI (Pada Perusahaan Perbankan yang Terdaftar Di BEI Tahun 2020-2023)
Ima Nur Aini;
Djoko Kristianto
ProBank Vol 10, No 1 (2025)
Publisher : STIE AUB Surakarta
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DOI: 10.36587/probank.v10i1.1893
This study aims to analyze the effect of corporate social responsibility and good corporate governance on financial performance, with information asymmetry as a moderating variable. The population in this study were banking sub-sector companies listed on the Indonesia Stock Exchange during the 2020-2023 period, totaling 44 companies. This study uses a quantitative approach with secondary data as a data source. The sampling technique used was the purposive sampling method, namely the selection of samples based on certain criteria, so that 26 samples of companies that met the criteria were obtained with a total of 104 observations during the four years of the study. The data analysis methods in this study were Descriptive Statistical Analysis, Multiple Linear Regression Analysis, Classical Assumption Test, Hypothesis Test and Moderated Regression Analysis (MRA) Test. The results showed that CSR and the board of directors had a significant effect on financial performance. However, the independent board of commissioners did not show a significant effect on financial performance. While the moderating variable, namely information asymmetry, was unable to moderate the effect of Corporate Social Responsibility, the independent board of commissioners and the board of directors on financial performance.
Pengaruh Financial Technology dan Lingkungan Sosial Terhadap Perilaku Pengelolaan Keuangan Mahasiswa dengan Locus of control Sebagai Moderasi (Studi Kasus Pada Mahasiswa Universitas Slamet Riyadi Surakarta)
Dyah Ayu Ratri Pramesti;
Bambang Widarno
ProBank Vol 10, No 1 (2025)
Publisher : STIE AUB Surakarta
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DOI: 10.36587/probank.v10i1.1895
This research seeks to analyze the impact of financial technology and the social environment on students' financial management behavior, with locus of control serving as a moderating variable. The study employs a quantitative approach, utilizing primary data as its source. The population targeted consists of students from Slamet Riyadi University Surakarta, with a total sample of 378 respondents selected through purposive sampling. Data analysis was conducted using multiple linear regression and moderated regression analysis (MRA). The findings reveal that both financial technology and the social environment have a significant positive influence on students' financial management behavior. However, locus of control does not significantly moderate this relationship. This suggests that while locus of control may theoretically affect personal financial management, its moderating effect on the influence of financial technology and the social environment is limited. Therefore, it is essential to enhance individual awareness and responsibility in managing financial behavior, as well as to promote education on the effective use of financial technology and the role of the social environment in fostering independent and responsible financial decision-making.
Strategi Keputusan Pembelian melalui Store Atmosphere, Kualitas Pelayanan dan Lokasi dengan Kepuasan Konsumen sebagai Variabel Intervening
Nunuk Herawati;
Endang Brotojoyo
ProBank Vol 10, No 1 (2025)
Publisher : STIE AUB Surakarta
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DOI: 10.36587/probank.v10i1.1948
This study investigates the strategy of purchasing decisions through store atmosphere, service quality, and location with customer satisfaction as a mediating variable. Using a quantitative approach and path analysis, the study finds that store atmosphere, service quality, and location positively influence customer satisfaction, while purchasing decisions also show a positive impact. T-test results indicate that service quality, location, and purchasing decisions significantly affect customer satisfaction; however, store atmosphere does not. The coefficient of determination (R²) reveals that store atmosphere, service quality, and location explain 30.7% of purchasing decisions. When customer satisfaction is included as a mediator, the explanatory power increases to 74.2%, indicating its substantial mediating role. Correlation analysis shows strong relationships among all variables studied. Direct effects indicate that store atmosphere and location significantly influence purchasing decisions, while indirect effects show that only service quality effectively uses customer satisfaction as a mediator in influencing purchasing decisions. In conclusion, customer satisfaction plays a crucial intervening role, especially in mediating the effect of service quality on purchasing decisions.
Pengaruh Job Stress dan Lingkungan Kerja Terhadap Kinerja Pegawai Melalui Emotional Exhaustion pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Tengah II
Ifah Latifah;
Teguh Krisnata
ProBank Vol 10, No 1 (2025)
Publisher : STIE AUB Surakarta
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DOI: 10.36587/probank.v10i1.1887
This research was conducted with the aim of determining, examining, and This study was conducted with the aim of knowing, testing and analyzing the influence of Job Stress and Work Environment on the performance of employees of the Central Java II Directorate General of Taxes Regional Office with job rotation and Emotional Exhaustion as intervening variables. In this study, 109 respondents were involved as selected samples, representing part of the total population of 151 people. The data analysis methods used in this study include validity, reliability, linearity and hypothesis testing. This study found that job stress significantly affects performance and emotional exhaustion of job rotation, while the work environment has a significant effect on performance but has no significant effect on emotional exhaustion. The performance of employees of the Central Java II Directorate General of Taxes Regional Office is simultaneously influenced by job stress, work environment and emotional exhaustion. The variables of job stress, work environment and emotional exhaustion. together have a contribution of 44.3% of performance variability. Through path analysis, it can be seen that the most dominant path in influencing performance is the direct influence of the work environment variable compared to other paths.
Peran Environmental, Social, Governance dalam Menilai Kinerja Keuangan (Studi Kasus pada Perusahaan Pertambangan Indonesia)
Mulyadi Mulyadi;
Endah Nawangsasi;
Endang Saryanti
ProBank Vol 10, No 1 (2025)
Publisher : STIE AUB Surakarta
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DOI: 10.36587/probank.v10i1.1934
This study aims to determine the role of Environmental, Social, and Governance in assessing the financial performance of mining companies. From a population of 55 mining companies with a purposive sampling method. The data analysis technique uses the first classical assumption, the second multiple linear regression then the t-test and the Adjusted R Squared test. The indicator used as the dependent variable is Financial Performance which is proxied by Net Profit Margin. This study uses secondary data and the type of research is quantitative. The results of the study obtained indicate that environmental has a positive but insignificant effect, social has a positive but insignificant effect, while governance has a negative and insignificant effect. The results of the Adjusted R Squared test show the contribution of the independent variable (ESG) to the dependent (Financial Performance) of 0.010 or 1%. This means that the role of Environmental, Social, and Governance in assessing financial performance is very small. This indicates that businesses that focus on environmental, social, and governance aspects do not directly impact the company's profitability in the short term. This can happen because it uses a net profit margin measure which requires a large initial investment, such as spending on environmentally friendly technology, employee welfare programs, or increasing transparency of governance. Such costs can depress short-term net income. Then the long-term benefits of ESG can be a reason that its effects can only be felt in the long term around 10-30 years. Thus, ESG efforts to improve operational cost efficiency in the short term will depress net income, so that NPM tends not to increase. However, in the long term ESG can increase efficiency, customer loyalty, reduce regulatory and litigation risks, which ultimately contribute to increasing the company's profitability.
Pengaruh Work-life balance dan Produktivitas Kerja Terhadap Kinerja Karyawan Generasi Z PT Rumah Atsiri Indonesia Dengan Kepuasan Kerja Sebagai Variabel Intervening
Kadek Grecius Calvin Gombo;
Alexander Mario Retto Djong;
Kristian Faskahariyanto;
Truli Nugroho
ProBank Vol 10, No 1 (2025)
Publisher : STIE AUB Surakarta
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DOI: 10.36587/probank.v10i1.1933
This study analyzes the influence of work-life balance and productivity on the performance of Generation Z employees at PT Rumah Atsiri Indonesia, with job satisfaction as a mediating variable. Data were collected using a Likert-scale questionnaire and analyzed through PLS-SEM. Results show that work-life balance significantly affects job satisfaction (t = 4.786; p = 0.000) but not performance directly (t = 0.833; p = 0.406). Productivity also significantly influences job satisfaction (t = 3.884; p = 0.000), but not performance directly (t = 1.441; p = 0.150). Job satisfaction significantly impacts performance (t = 8.886; p = 0.000) and mediates the relationship between both work-life balance and productivity with performance. These findings highlight the crucial role of job satisfaction in enhancing employee performance.
Peran Organizational Citizenship Behavior (OCB), Disiplin Kerja dan Quality of Work Life (QWL) dalam Meningkatkan Kinerja Pegawai melalui Motivasi Kerja pada Inspektorat Kabupaten Sukoharjo
Lilis Sulistyani;
Oviandreva Ningrum
ProBank Vol 10, No 1 (2025)
Publisher : STIE AUB Surakarta
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DOI: 10.36587/probank.v10i1.1923
The purpose of this study was to determine, test and empirically analyze the significance of organizational citizenship behavior, work discipline and quality of work life on work motivation and employee performance at the Sukoharjo Regency Inspectorate. The population in this study were 40 employees at the Sukoharjo Regency Inspectorate. The data collection technique was a questionnaire. The sample with the census technique was 40 respondents. Data analysis was carried out using instrument tests, linearity tests, hypothesis tests, and path analysis. The results is OCB and QWL have a positive and significant effect on employee work motivation, but work discipline has a positive and insignificant effect on employee work motivation; OCB, work discipline and work motivation have a positive and significant effect on employee performance, but QWL has a positive and insignificant effect on employee performance. The results of the F test prove that OCB, work discipline, QWL and work motivation have a significant effect on employee performance at the Sukoharjo Regency Inspectorate. The total R2 value of 0.976 means that employee performance is explained by OCB, work discipline, QWL and work motivation by 97.6% and the remaining 2.4% is explained by other variables outside the research model. The results of the path analysis show that the direct path or direct influence of work discipline on employee performance is the dominant path in improving employee performance. The use of intervening variables of work motivation is effective as a mediator of the influence of the QWL variable on employee performance, but is not effective as a mediator of the influence of the OCB and work discipline variables on employee performance.
Pengaruh Aktivitas Live Streaming dan Ulasan Cutomer Terhadap Keputusan Pembelian dengan Variabel Moderasi Minat Beli pada E-Marketplace Shopee (Studi pada UMKM Nusantara Jaya Fashion)
Mordek Hay Manurung;
Alexander Mario Retto Djong;
Truli Nugroho;
Kristian Faskahariyanto
ProBank Vol 10, No 1 (2025)
Publisher : STIE AUB Surakarta
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DOI: 10.36587/probank.v10i1.1920
This research aims to analyze the influence of live streaming and customer reviews on purchasing decisions with purchase interest as a moderating variable. The population in this study is Nusantara Jaya Fashion UMKM consumers during January 2025 until March 2025 totaling 12,362 consumers. This research uses an associative quantitative with primary data as a data source. The sampling technique used is probability sampling method with a random sampling approach, by calculating slovin, so the sample 99 samples were obtained. The data analysis methods in this research are, data quality test, Classical Assumption Test, Moderated Regression Analysis (MRA). The research results show that live streaming and customer reviews have a significant influence on purchasing decisions. However, buying interest did not show any significant impact on purchasing decisions. Meanwhile, buying interest as a moderation variable, unable to moderate live streaming and customer reviews on purchasing decisions.
Membangun Loyalitas dan Kinerja Karyawan Melalui Kompensasi, Lingkungan Kerja dan Budaya Organisasi (Studi pada Karyawan UNDHA AUB Surakarta)
BRM Suryo Triono;
Jarot Santosa;
Suparni Suparni
ProBank Vol 10, No 1 (2025)
Publisher : STIE AUB Surakarta
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DOI: 10.36587/probank.v10i1.1957
The purpose of this study was to examine the development of employee loyalty and performance through compensation, work environment, and organizational culture. The t-test results showed that organizational culture had a positive and significant effect on employee loyalty, compensation had a positive but insignificant effect on employee loyalty, and work environment had a negative but insignificant effect on employee loyalty. Organizational culture had a positive and significant effect on performance, while compensation and work environment had a positive but insignificant effect on performance, and employee loyalty had a negative and insignificant effect on performance. The total R2-square value was 0.5141, indicating that employee performance variables were explained by compensation, work environment, and organizational culture, with work loyalty as the intervening variable at 51.41% and the remaining 48.59% explained by other factors outside the research model. The most effective and dominant variable in improving employee performance at UNDHA AUB Surakarta was organizational culture.