This study aimed to examine the association of Corporate Social Responsibility (CSR) disclosure and the firm valueson customer loyalty as a mediating variable. The samples of this study weresourced from the mining companies listed on the Indonesia Stock Exchange of 2008-2014. The secondary data used was obtained from the annual reports accessed through idx.co.id, and the sales reports based on the mining's sub-sectors accessed through bi.go.id. The variables of CSR disclosure were measured by usingscoresof weighting the item categories of CSR disclosure, namely: special items, core items, and additional items. Meanwhile, customer loyalty was measured by using market share, and the firm values were measured by Tobin's Q. The results proved that customer loyalty was the intervening influence of CSR disclosure and the firm values. This was the first study thatapplied different weighting to the category of disclosure items to calculate the scores of CSR disclosure through a statistical testing. Further research, then,can use the survey or focus group discussion (FGD) to determine the weighting method.
Penelitian ini menguji faktor-faktor yang mempengaruhi penggunaan Enterprise Resource Planning (ERP) di PT Kereta Api Indonesia area operasi 8 Surabaya. Responden penelitian ini sebanyak 70 pengguna sistem ERP. Pengujian hipotesis dilakukan menggunakan model SEM-PLS. Hasil penelitian ini menunjukkan bahwa karakteristik individu, karakteristik organisasi, dan karakteristik teknologi memiliki pengaruh positif yang signifikan terhadap manfaat yang dirasakan dari ERP dan persepsi kemudahan penggunaan ERP. Manfaat yang dirasakan dari ERP dan persepsi kemudahan penggunaan ERP memiliki pengaruh positif yang signifikan terhadap niat untuk menggunakan ERP. Persepsi kemudahan penggunaan ERP mempengaruhi secara positif dan signifikan terhadap manfaat yang dirasakan dari ERP. Sementara itu, niat untuk menggunakan ERP memiliki pengaruh positif yang signifikan terhadap penggunaan ERP. Hasil penelitian ini dapat digunakan sebagai pertimbangan untuk menilai efektivitas penerimaan implementasi sistem ERP. Selanjutnya, hasil penelitian ini juga dapat digunakan untuk meningkatkan pengembangan sistem ERP di masa depan.
The purpose of this research to determine the effect of e-Filing implementation,level of tax comprehension, and tax sanction in carrying out their tax obligations. The data were obtained from 178 questionnaires distributed to individual taxpayers who use e-Filing. The population in this research are taxpayers who have used the online SPT reporting program, e-Filing. The sample in this research are 178 individual taxpayers. The method of this sampling is using convenience sampling method. The data analysis technique used is multiple linear regression. The result of this research shows that e-Filing implementation, tax sanction and the level of comprehension taxation has significant effect on compliance. The contribution of this research can provide information about theease of reporting tax returns through e-filing so that more people report taxreturns and pay their taxes and expected to increase knowledge in the field oftaxation.
The topic of environmental performance is gaining much attention from academics and politics when it is associated with each country’s policies regarding environmental problems. Unfortunately, the comprehensive studies to observe this case become rare, therefore this study is aimed to investigate the direct and indirect effect of green innovation on firm value based on financial performance as the mediating variable. Mining companies which participate in Corporate Performance Rating Assessment (PROPER) listed in the Indonesia Stock Exchange during the year of 2012–2018 were used as the samples. The financial performance was measured by return on assets (ROA) and the firm value were measured by Tobin’s Q. The results showed that green innovation had a positive effect on firm value. Financial performance has a positive effect on firm value and financial performance mediates the effect of green innovation on firm value. The green innovation could increase the mining company value. This increase is mediated by financial performance. This present study has been conducted to reveal the direct and indirect effect of green innovation and firm value, financial performance, and firm value comprehensively in which never been done before.
Tanggal masuk 03-12-2019 The study aims to analyze the factors that influence the purchasing decisions of generation Z using multiple linear regression. The results showed that trust, information quality, purchase interest, and lifestyle had a positive effect on generation Z purchasing decisions, while service quality did not affect because most of them thought that service quality was not a significant factor. The selection of generation Z as respondents and the focus of research on the factors that influence online purchasing decisions is an update to previous research.
The rapid progress and development of information technology has affected the banking industry. The main priority of the Bank is not only about banking but also about services supported by large investments in the field of Information Technology.And Mobile banking is one manifestation of the progress of these technological developments. This research is about two points, first point is attribute innovation that customers need to adopt mobile banking and the second points is trust factors desired by customers from mobile banking providers in order to adopt the service. This research also study about how these two things affect the attitude of the customer and the value of customer to adopt mobile banking. So that research can be a reference for mobile banking provider to develop their services for customer. Because there are various advances in technology that exists today, customer desired not only easy of use but also compatibility Because some telecommunication companies and online sales agencies offer similar functionality to mobile banking. proven in this research is what consumers wanted by the customer is the relative advantage that can be offered by the bank and also the integrity confidence of the bank itself against customer. Thus it is expected that banks can continue to innovate to provide the best service desired by customers, by developing the field of information technology.
The purpose of this paper is to examine the determinants of reporting corporate social responsibility (CSR) of the manufacturing industry in Indonesia. Particulary, it explores the impact of size, age and origin of company ownership on the online CSR reporting using the data from 100 manufacturing companies in Indonesia.The authors used the ordinary least squares regression analysis in the estimation of the influence predictive on-line corporate CSR disclosure.The findings suggest a significant positive relationship between online CSR disclosure and firm size and are insignificant company with firm age and origin. The findings are strong for different specifications. Research directed at online CSR communication between manufacturing companies.This study therefore makes an important contribution of analyzing online CSR reporting in Indonesia
One of the biggest sources of state revenue is tax revenue. Taxes are used by the government to finance national development. The purpose of this research to determine the effect of E-filing implementation, level of tax comprehension, and tax sanction on formal compliance. Multiple linear regression analysis was used to test statistically hypothesized models. The sample in this research is 178 individual taxpayers. Data on this research is obtained by questionnaire. The method of this sampling is using convenience sampling method. The result of the research shows the variable of Efiling implementation, tax sanction and level of tax comprehension has a significant effect on formal compliance.
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