The background of this research is Indonesian companies are still voluntarily using GRI compare to other countries' cases. The main thing is that the limited number of companies that use GRI can affect its performance. The organization's performance describes the company's financial ratios as one of the effective financial performance descriptions. This is related to economic factors that are internal to the company, such as GRI, CSR, and ESG. The purpose of this study was discussed because of the limited number of listed companies in Indonesia (listed in IDX) using the GRI G4 method globally, which is one of the highlights of this research. The data used for 4 years, namely 2016-2019 in Indonesia. This research methodology uses panel data regression. This study uses secondary data, namely from the company's financial statements and database streams (Thomson Reuters Eikon). The results of the study prove that GRI affects financial ratios. The same result also occurs in other variables, namely ESG affects financial ratios (ROA). The controversy is that companies that have been listed must pay more attention to developments in items in GRI to gain trust from foreign investors and confidence in the company's sustainability.
Kegiatan bisnis yang dilakukan oleh suatu Entitas atau Perusahaan berperan penting terhadap perkembangan perekonomian di Indonesia. Pengambilan keputusan keuangan perusahaan sebagai kunci utama khususnya pada struktur modal dengan melakukan pembiayaan aktiva dan melakukan peningkatan modal bisnis suatu perusahaan. Metode yang digunakan secara kuantitatif dengan asumsi regresi linear. Populasi berdasarkan perusahaan yang masuk dalam LQ45 tahun 2021. Sampel yang diambil berupa sampel purposive sampling. Analisis penelitian menjelaskan bahwa profitabilitas dan likuiditas berpengaruh negatif terhadap struktur modal, sehingga kinerja keuangan tergantung sesuai dengan kondisi perusahaan.
The COVID-19 pandemic has directly changed people's habits to switch to online systems, including financial transactions. The most common are the use of internet banking and payments using digital wallets. The purpose of this study is to quantitatively analyze the use of internet banking and digital wallets in financial transactions based on Theory Of Planned Behavior (TPB). The method used is primary data (quantitative) by questionnaire as many as 62 people who use internet banking. This research was taken for 1 month, namely February 2021 (during COVID-19). The dependent variable used is Financial Transaction, while the other independent variables use 3 variables, namely Attitude, Norm and Behavior Control. The results of this study provide information that only attitude and norm have an effect on the financial effect. This provides evidence that the use of financial transactions via the internet is often done during the COVID-19 pandemic. This provides a new paradigm that financial transactions have begun to switch to using non-cash payments.
Socially Responsible Human Resource Management (SRHRM) and CSR Behavior are factors that play a role in measuring the condition of employees working in a company environment, especially in management organizations. The purpose of this study is to quantitatively analyze SRHRM and CSR Behaviour on Organizational Trust. The goal is to find out the condition of employees when facing the COVID-19 pandemic so that their effectiveness and efficiency can be measured. The data uses primary data (questionnaire). The total sample is 64 private companies in Greater Jakarta for the 3 months period of COVID-19 (May-June-July 2021). The reason the sample was taken is that private companies in Jabodetabek have an average CSR and effective organization so that the influence of their employees can be measured. The research method uses linear regression with STATA. The dependent variable is Organizational Trust 5 items: fairness, commitment, promise, management, career development. The independent variables are SRHRM and CSR Behavior based on the questionnaire items. The results of the study explain that SRHRM affects Organizational Trust. SRHRM creates a conducive work environment so that trust increases because the organization is effective. While other results, CSR Behavior does not affect Organizational Trust, due to differences of opinion between employees and the company, because companies affected by the pandemic do not allow companies to develop their employees' CSR Behavior strategies.
COVID-19 is a serious pandemics that affects life survival, including in Indonesia. One of the affected areas in East Java Province, especially in the tourism sector. This study aimed to quantitatively measure the interest of the East Java people towards tourism intentions and interests based on the Theory Of Planned Behavior (TPB). The research method used is a questionnaire with 102 people who reside in East Java. The research period is one month, beginning from September 2020 (during the COVID-19 pandemic). The dependent variable used is the intention, and the independent variable is Attitude toward the behavior, Subjective norm, Perceived behavioral control, Anticipated regret. This study proves that only Attitude toward the behavior and Perceived behavioral control has a positive effect on tourism interests and intentions of the people of East Java. These results provide information that there is still severe public concern about a pandemic.
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