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Kinerja
Published by Universitas Atma Jaya Yogyakarta
ISSN : 08536627     EISSN : 25491709     DOI : https://doi.org/10.24002/kinerja.v28i1.8338
Core Subject : Economy,
Economics, Econometrics & Finance
KINERJA (ISSN Online: 2549-1709; ISSN Printed: 0853-6627) is an international journal published twice a year in March and September, hosted and managed by the Faculty of Business and Economics, Universitas Atma Jaya Yogyakarta. It was first published in June 1996. KINERJA provides a forum for lecturers, academicians, researchers, practitioners, and students to deliver and share knowledge in the form of empirical and theoretical research articles and case studies. KINERJA journal invites professionals in the world of education, research, and entrepreneurship to disseminate ideas, concepts, new theories, or science development in the fields of Business, Management, Economics, Accounting, Finance, Tourism Management, Entrepreneurship, or the JEL coverage field through this scientific journal. KINERJA Journal accredited Rank 3 from RISTEKDIKTI, Decree Number 36/E/KPT/2019 valid from Volume 23 No. 2 (2019) to Volume 28 No. 1 (2024).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 630 Documents
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CIT Rate and Tax Holiday as Tax Competition Tools to Attract Inward FDI in ASEAN-6 Pitaloka, Ratri Bening; Slamet, Kuwat
KINERJA Vol. 29 No. 2 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i2.10723

Abstract

This study examines how tax competition, through statutory Corporate Income Tax (CIT) rates and tax holiday schemes, affects inward foreign direct investment (FDI) in the ASEAN-6 countries: Indonesia, Singapore, Malaysia, Thailand, the Philippines, and Vietnam. Using panel data from 2014 to 2023, the analysis employs a feasibility test, complemented by T-tests, F-tests, R² tests, path analysis, and hypothesis testing to assess the direct and indirect effects of tax competition instruments on FDI. The findings reveal that tax competition via the CIT rate significantly influences FDI in partial and simultaneous models. Conversely, tax holidays demonstrate a significant impact only when examined simultaneously, not individually. When both instruments are analyzed, they exert a statistically significant combined effect, with a total impact value of 0.472. These results suggest that while CIT reductions are more effective as standalone tools, the coordinated use of both CIT cuts and tax holidays can enhance the effectiveness of tax competition in attracting FDI. However, the effectiveness of such incentives depends on policy design and institutional readiness. Therefore, policymakers in ASEAN-6 are encouraged to adopt a multidimensional strategy that integrates well-targeted fiscal incentives with broader institutional and structural reforms to foster investor confidence and support a more resilient investment climate.
Understanding Customer Trust and Loyalty: The Impact of Brand Image and Online Reviews on Nivea Sunscreen in Jakarta Genoveva, Genoveva; Simatupang, Kristina
KINERJA Vol. 29 No. 2 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i2.11243

Abstract

Sun exposure with high ultraviolet radiation is one cause of skin damage human and skin cancer in Indonesia, especially Jakarta. This can be prevented by applying sunscreen with appropriate SPF content. Recently, many sunscreen products have come into the market, which is challenging a long-standing brand such as Nivea, which has been offering sunscreen products in Indonesia for a some time which is indicated by a decline in Nivea's Top Brand Index percentage from 2022 to 2024. This study is to investigate the effects of brand image and online customer reviews on customers' trust, focusing on how the two affect customers' loyalty to Nivea sunscreens in Jakarta. The data presented in this study were collected by applying questionnaires via Google Forms, with a total of 145 respondents. The data analysis technique used SmartPLS 4.0. The results of this study indicate that: brand image has a positive influence on customer trust, online customer reviews have a positive influence on customer trust, and brand image has a positive influence on customer loyalty, Online customer reviews have no positive influence on customer loyalty, customer trust has a positive influence on customer loyalty, customer trust has a significant mediating effect on brand image on customer loyalty. Customer trust has a significant mediating influence on online customer reviews and customer loyalty.
Sustainable Human Resource Management Impact on Work Engagement, Employability, and Job Satisfaction at An Indonesian State-Owned Construction Company Cahyadi, Lukman; Raka, Resha Resnandi; Utami, Vince Lorenza
KINERJA Vol. 29 No. 2 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i2.11457

Abstract

Sustainable human resource management on employee intrinsic motivation manifests in work engagement, employability, and job satisfaction. This research uses a quantitative-deductive method because it has a clear and measurable population and sample. This research employs the purposive sampling method with permanent employees of an Indonesian state-owned construction company in the construction sector in Indonesia as the respondents. Structured equation model – partial least squares (SEM PLS) is used in processing and analyzing the data obtained. The research results explain the strong influence of SHRM on work engagement, employability, and job satisfaction. This research contributes academically to provide a new perspective for company management to apply the concept of sustainability in human resource management. The findings from this research can be used by policymakers to develop policies for SHRM in their organization. The application of the sustainability concept to human resource management allows companies to gain opportunities to achieve performance from a financial, social, and ecological perspective in the long term.
Analysis of the Impact of the COVID-19 Pandemic and Gross Domestic Product (GDP) on Stock Transaction Volume and Stock Prices in the Tourism Company Group Listed on Indonesia Stock Exchange in 2018-2023 Sitanggang, Jona Steven; Aulia, Ando Fahda; Darmayuda, Darmayuda
KINERJA Vol. 29 No. 2 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i2.11564

Abstract

This study aims to analyse the effect of COVID-19 and Gross Domestic Product (GDP) on the volume of stock transactions and stock prices in the tourism company group listed on the IDX in 2018-2023. This study uses quantitative research methods with panel data analysis and is processed using Eviews 12. The dependent variable is the volume of stock transactions and stock prices. The independent variables in this study are the value of Gross Domestic Product (GDP) and COVID-19, which are used as dummy numbers. This research shows that COVID-19 has a significant negative effect on the price of shares and a significant positive effect on the volume of stock transactions. Meanwhile, Gross Domestic Product (GDP) does not affect changes in stock prices or stock transaction volume.
The Role of Work Motivation in Linking Organizational Support and Work Environment to Employee Performance at PT RST Destian, Risya; Nugraha, Andhyka Tyaz; Permata, Nia Sastra; Islami, Mouna Sabira Nurul
KINERJA Vol. 29 No. 2 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i2.11623

Abstract

This study examines the influence of perceived organizational support and work environment on employee motivation and performance, as well as the mediating role of motivation. The research was conducted at PT RST, a company that needs improvements in its human resource management. Data were collected from 150 employees using a questionnaire and analyzed using the SEM-PLS method with the help of SmartPLS version 3 software. The results of the analysis indicate that organizational support has a positive effect on both motivation and employee performance. The work environment also positively influences motivation, but does not directly affect performance. Furthermore, work motivation is proven to mediate the relationship between organizational support, work environment, and employee performance. Based on these findings, it is recommended that PT RST enhance organizational support and improve the quality of the work environment to foster optimal performance and build a competitive and sustainable company.
Assessing the Risk of Fraudulent Financial Reporting in Indonesian Banking Companies Through the Lens of Hexagon Fraud Analysis Sare, Mathildis Tellyani Sega; Kurniawati, Anggreni Dian
KINERJA Vol. 29 No. 2 (2025): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v29i2.12289

Abstract

The study aims to determine the impact of hexagon fraud on the detection of potential fraudulent financial statements. The study identified several factors that may have contributed to the emergence of potentially fraudulent financial reporting. These factors included the financial stability of the pressure element, the ineffective monitoring of the opportunity element, the change of auditor of the rationalization element, changes in the director of the capability element, the CEO duality of the ego element, and the political connection of the collusion element. The Eckel Index projects the possibility of fraudulent financial statements. The sample in this study is a banking company listed on the Indonesian Stock Exchange in the period 2018 to 2022. Sample obtained by purposive sampling. This study will highlight the possibility of fraudulent financial reporting, particularly regarding income smoothing practices used by Indonesian banks. The insights obtained from the hexagon fraud analysis can be leveraged by a banking institution to enhance its sustainable management procedures in the future.
The Role of Competitiveness Mechanism Protection of Marketing Performance: Resource-Advantage Theory Perspective Panjaitan, Roymon
KINERJA Vol. 26 No. 1 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i1.4945

Abstract

The study aims to determine the conceptual and empirical flow of inconsistencies in entrepreneurial, creative relationships on marketing performance centred on protecting competitiveness mechanisms. This conception is built to explore the critical role of protecting the competitiveness mechanisms of entrepreneurial creativity and product innovativeness. Optimization of post-pandemic marketing performance requires creativity and innovativeness and the importance of safeguarding competitiveness mechanisms. Seven hypotheses were developed and tested with the SEM-PLS technique in a sample frame of 230 MSMEs in Central Java, Indonesia. The study's findings contribute to the protection of competitiveness mechanisms conceptually, both empirically and practically. First, directly entrepreneurial creativity has a positive impact. On the contrary, there is a negative relationship of products innovatively in marketing performance. Second, the protection of competitiveness mechanisms can positively bridge innovative product relationships and entrepreneurial creativity in marketing performance. Third, the potential mediator of protection of competitiveness mechanisms can overcome the negative association of product innovativeness on marketing performance. The practical implications of criticizing MSMEs are not enough just creative and innovative, but still, require the protection of resource excellence. External factors protecting intellectual competitiveness mechanisms contribute to providing a competitive advantage. The theoretical implication is that the theory of competing resource advantages that a competitor's scarce resources have has the potential to gain a comparative advantage.
Motives Affecting Fashion Consumers Behavior Toward Online Shopping During Covid-19 Pandemic Genoveva, Genoveva; Dharmaatmaja, Hanif Rizky
KINERJA Vol. 26 No. 1 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i1.4961

Abstract

COVID-19 has begun to penetrate Indonesia and has many impacts so that people can begin to adapt to this virus. People have experienced changes in their shopping behavior during this pandemic, especially in the fashion industry, many of them prefer to shop through online shops to avoid crowds and apply government regulations, with this policy requires adaptation. To sustain competitiveness, the fashion industry must understand customer behavior during this global crisis. This study aims to measure the influences between factors towards fashion consumption among the Z generation during the pandemic. Subjective norms and hedonic motivation were the independent variables in this research, perceived usefulness as a mediating variable, while the intention to purchase fashion online shopping during the pandemic was the dependent variable. This research was quantitative and surveys with 369 valid respondents. This study investigates how technology acceptance model (TAM) factors and social factors determine customer purchase intention. The research was conducted using questionnaires and analyzed using SEM, with SmartPLS Software. The finding suggests that perceived usefulness and subjective norms positively and significantly influenced intention to purchase fashion products online.
The Effect of Diversification: By Number of Subsidiaries and Type of Relatedness on Financial Performance with Board of Directors as Moderating Variable: (Case study: Manufacturing Companies Listed in Indonesia Stock Exchange for 2016-2018) Hutagaol, Marini Catrin; Dharmastuti, Christiana Fara
KINERJA Vol. 26 No. 1 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i1.4976

Abstract

Diversification strategy is strategy in expanding market and products that are related or unrelated by increasing subsidiaries. This increasing is expected to increase financial performance with proper analysis. This study aims to examine the effect of diversification strategy analyzed by number of subsidiaries, type of relatedness (related-unrelated business) on financial performance and considering the moderating effect of board of directors. This research uses 197 data from 71 manufacturing companies listed on Indonesia Stock Exchange during 2016-2018. Results show that the number of subsidiaries has no effect on firm performance and the unrelated type outperform related type. This is also supported by a theory of portfolio diversification which can reduce risk. The board of directors as a moderator has no effect on the number of subsidiaries on financial performance. Meanwhile the board of directors has a positive effect on type of relatedness. This research concludes that the board of directors is able to direct what type of diversification will be taken. Keywords: Diversification strategy, Subsidiaries, Type of Relatedness (related-unrelated business), Financial Performance (ROA)
Analysis of the Commercial Bank Performance in Indonesia and China Meng, Wang Jin; Ugut, Gracia S
KINERJA Vol. 26 No. 1 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i1.4983

Abstract

The purpose of this study is to compare the impact of capital structure on commercial banks' performance in Indonesia and China. The study chose 13 commercial banks from Indonesia and 12 banks from China for the period of 5 years, from 2015 to 2019. The study deployed a data panel regression analysis to analyze the secondary data that was obtained from the financial statements of these commercial banks. In this study, ROA and ROE are the measures used for Bank Performance. Four dependent variables: loan to deposit ratio, debt to asset ratio, capital adequacy and asset size are the independent variables. The results showed that LTD, AS and DTA have positive significant influences on ROA, while DTA and CAR have positive significant relationship on ROE in the study of Indonesian banks. Only AS have negative significant impact on both ROA and ROE, DTA and CAR have positive significant impact on ROA, while LTD has significant relationship on ROE in the study of commercial banks in China.

Page 57 of 63 | Total Record : 630

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