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Antecedents and Consequences of Corporate Social Responsibility Disclosure in Perspective Legitimation Theory 透视企业社会责任信息披露的前因后果 合法化理论
Pub Date : 2024-06-11 DOI: 10.18502/kss.v9i17.16373
Ponny Harsanti, Retno Tri Handayani, Diah Ayu Susanti
Corporate social responsibility can affect financial performance and indirectly provide positive social information to keep corporate legitimacy in society. The current research aims to empirically demonstrate the impact of environmental performance and environmental costs on financial performance through the disclosure of corporate social responsibility. The research population is primary consumer goods companies listed on the Indonesia Stock Exchange in 2017–2021. The sampling technique was purposive sampling. The analytical methods used were descriptive statistical analysis, classical assumption tests, and hypothesis tests. Results show that environmental performance has no impact on financial performance. Meanwhile, environmental costs have a positive impact on financial performance; corporate social responsibility disclosure has a positive impact on financial performance; and environmental performance has no impact on financial performance through corporate social responsibility disclosures. Corporate Social Responsibility discloses environmental costs and financial performances. Keywords: environmental performance, environmental costs, disclosure of corporate social responsibility and financial performance
企业社会责任可以影响财务业绩,并间接提供积极的社会信息,以保持企业在社会中的合法性。本研究旨在通过企业社会责任的披露,实证证明环境绩效和环境成本对财务绩效的影响。研究对象为 2017-2021 年在印尼证券交易所上市的初级消费品公司。抽样技术为目的性抽样。分析方法采用描述性统计分析、经典假设检验和假设检验。结果显示,环境绩效对财务绩效没有影响。同时,环境成本对财务绩效有积极影响;企业社会责任披露对财务绩效有积极影响;通过企业社会责任披露,环境绩效对财务绩效没有影响。企业社会责任会披露环境成本和财务绩效。关键词:环境绩效;环境成本;企业社会责任披露与财务绩效
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引用次数: 0
The Influence of Service Quality and Company Reputation on Service User Satisfaction With Perceived Value As An Intervening Variable in Crew Manning Agency 服务质量和公司声誉对服务用户满意度的影响--以船员培训机构的感知价值为干预变量
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16312
Agoesti Rama Nugraha, Kertati Sumekar, Sutono
This research aims to analyze the influence of service quality and company reputation on service user satisfaction, with perceived value as an intervening variable at the Crew Manning Agency. The research sample in the study was 110 staff from 17 service user companies. The type of data for this research is quantitative data. The research data source is primary data in the form of a questionnaire. Data analysis used includes validity and reliability tests consisting of Convergence Validity, Average Variance Extracted (AVE), Discriminant Validity, and Construct Reliability. The analysis technique used is SEM (Structural Equation Modeling) which is operated through the AMOS program. The results show that service quality has a direct effect on increasing perceived value, company reputation is able to increase perceived value, and service quality is able to increase service user satisfaction. Likewise, company reputation also has a positive impact on user satisfaction, perceived value has a positive and significant impact on user satisfaction, while indirectly, the perceived value variable plays an important role as an intervening variable that influences improving service quality on service user satisfaction, whereas reputation has a more effective direct influence on user satisfaction than perceived value. Keywords: service quality, company reputation, perceived value, user satisfaction
本研究旨在分析服务质量和公司声誉对服务用户满意度的影响,并以船员管理机构的感知价值作为干预变量。研究样本为来自 17 家服务用户公司的 110 名员工。本研究的数据类型为定量数据。研究数据来源是问卷形式的原始数据。使用的数据分析包括有效性和可靠性测试,包括收敛有效性、平均方差提取(AVE)、判别有效性和结构可靠性。使用的分析技术是通过 AMOS 程序运行的 SEM(结构方程模型)。结果表明,服务质量对提高感知价值有直接影响,公司声誉能够提高感知价值,服务质量能够提高服务用户满意度。同样,公司声誉对用户满意度也有积极影响,感知价值对用户满意度有积极而显著的影响,而感知价值变量作为一个干预变量,间接地对提高服务质量对服务用户满意度起着重要的影响作用,而声誉对用户满意度的直接影响比感知价值更有效。关键词:服务质量;公司声誉;感知价值;用户满意度
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引用次数: 0
Managing a Sustainable Business Through High Job Performance and Perceived Organizational Justice: A Case Study At PDAM Kudus Central Java Province 通过高工作绩效和感知到的组织公正来管理可持续业务:中爪哇省 PDAM Kudus 案例研究
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16311
Agung Subono, Iwan Suroso
The level of job performance (high or low) can reflect the level of organizational performance (high or low), while the job performance is affected by perceived organizational justice. There are three dimensions of organizational justice: distributive justice, procedural justice, and interactional justice. A lot of research has been done in this area on large companies (public companies/Tbk), international companies, and companies in big European countries, US, UK, etc. This research aims to add value to sustainable business (at BUMN/State-owned enterprises, especially at PDAM/Regional Water Company Kudus Regency Central Java Province) by examining the context of organizational justice and employee performance ( job performance). The PDAM company will have a sustainable business when it can produce the healthy water and give high service to the customers. It is a measure of high or low job performance. By involving 72 field and office employees, the research data were analyzed using multiple regression, to find the level of influence that reflects the indicators on the variables studied. The results of this research show that as hypothesized, procedural justice and perceived interactional justice have a positive and significant effect on employee performance. However, one hypothesis is not supported, namely, distributive justice does not affect employee performance, even though there is one positive and significant multiple effects. The main reason for not accepting this hypothesis is that the increase in job performance is not directly influenced by distributive justice such as reward justice. However, for employees of PDAM Kudus, job performance is more influenced by job satisfaction. This is demonstrated by the higher perception of procedural justice and perceived interactional justice which contains some indicators: process, procedures, fair policies, information, and effective interaction between employees and superiors as well. Research limitations and future research in this area will be discussed and suggested. Keywords: organizational justice, distributive justice, procedural justice, interactional justice, and job performance
工作绩效水平(高或低)可以反映组织绩效水平(高或低),而工作绩效则受到感知到的组织公正的影响。组织公正有三个维度:分配公正、程序公正和互动公正。在这一领域,对大型公司(上市公司/泰国证券交易所)、国际公司以及欧洲大国、美国、英国等国的公司进行了大量研究。本研究旨在通过研究组织公正与员工绩效(工作绩效)的关系,为可持续发展的企业(BUMN/国有企业,尤其是中爪哇省的 PDAM/区域水务公司)增加价值。当 PDAM 公司能够生产出健康的水并为客户提供优质服务时,它的业务才会可持续发展。这是衡量工作绩效高低的标准。通过 72 名现场和办公室员工的参与,使用多元回归法对研究数据进行了分析,以找到反映指标对所研究变量的影响程度。研究结果表明,正如假设的那样,程序公正和感知互动公正对员工绩效有积极而显著的影响。然而,有一个假设没有得到支持,即分配公正并不影响员工绩效,尽管存在一个正向和显著的多重效应。不接受这一假设的主要原因是,工作绩效的提高并不受分配公正(如奖励公正)的直接影响。然而,对于 PDAM Kudus 的员工来说,工作绩效更多地受到工作满意度的影响。这表现在员工对程序公正和互动公正的感知较高,其中包含一些指标:流程、程序、公平政策、信息以及员工与上级之间的有效互动。本文还将讨论研究的局限性,并对该领域未来的研究提出建议。关键词:组织公正、分配公正、程序公正、互动公正和工作绩效
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引用次数: 0
The Influence of Executive and Independent Roles of Women Board Members on Bank Risk: Evidence from Indonesia 女性董事会成员的执行和独立角色对银行风险的影响:印度尼西亚的证据
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16328
Wahidatun Nailis Sa'adah, Linda Putri Nadia, Dwi Soegiarto
This study examines the impact of the presence of women executives on bank risk, with a focus on banks in Indonesia. The research sample consists of 44 banks registered in Indonesia between 2013 and 2022. The analytical method employed is a fixed effect, incorporating year and bank effects. The research findings reveal that the presence of women executives and independent directors significantly reduces bank risk, as measured by indicators such as Non-Performing Loans (NPL) and Z-Score. The implications of these findings provide new insights into the contributions of women executives and independent directors to the stability and performance of banks in Indonesia. This study contributes to a deeper understanding of factors that can reduce bank risk and offers valuable perspectives for practitioners, policymakers, and researchers. Keywords: women board member, bank risk, Indonesia
本研究以印度尼西亚的银行为研究对象,探讨了女性高管的存在对银行风险的影响。研究样本包括 2013 年至 2022 年间在印尼注册的 44 家银行。采用的分析方法是固定效应法,其中包含年份效应和银行效应。研究结果表明,根据不良贷款(NPL)和 Z 值等指标衡量,女性高管和独立董事的存在可显著降低银行风险。这些研究结果的影响为女性高管和独立董事对印尼银行稳定性和绩效的贡献提供了新的见解。本研究有助于加深对降低银行风险因素的理解,并为从业人员、政策制定者和研究人员提供了有价值的视角。关键词:女性董事会成员;银行风险;印度尼西亚
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引用次数: 0
Survival of ASEAN Firms: Understanding Profitability, Liquidity, and Solvency Dynamics During Financial Distress 东盟企业的生存:了解财务困境期间的盈利能力、流动性和偿付能力动态
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16372
Shafira Mega Rizqiyani, Melia Qodriyani, Izza Ashsifa
In the dynamic landscape of business, a firm’s financial sustainability is paramount for long-term growth and operational stability. Key components of a firm’s financial structure include profitability, liquidity, and solvency. This study examines their impact on financial distress within the ASEAN region from 2012 to 2021, utilizing a sample of 44,800 observations. The findings reveal that profitability and liquidity exhibit a negative relationship with financial distress, suggesting that firms with higher profitability and liquidity are less susceptible to financial difficulties. Conversely, solvency demonstrates a positive association with financial distress, indicating that firms with greater solvency may face heightened risks of encountering financial distress. These findings hold significant implications for corporate decision-makers, financial analysts, and policymakers. Understanding the interplay among profitability, liquidity, and solvency enables firms to develop robust financial strategies to mitigate the likelihood of financial challenges. This research contributes valuable insights to the discourse on managing financial risks, offering guidance for prudent financial decision-making amidst evolving business landscapes. Keywords: profitability, liquidity, solvency, financial distress
在充满活力的商业环境中,公司财务的可持续性对于长期发展和运营稳定至关重要。企业财务结构的主要组成部分包括盈利能力、流动性和偿付能力。本研究利用 44,800 个观测样本,研究了它们对 2012 年至 2021 年东盟地区财务困境的影响。研究结果表明,盈利能力和流动性与财务困境呈负相关,表明盈利能力和流动性较高的企业不易陷入财务困境。相反,偿付能力与财务困境呈正相关,表明偿付能力越强的公司可能面临更高的财务困境风险。这些发现对企业决策者、金融分析师和政策制定者具有重要意义。了解盈利能力、流动性和偿付能力之间的相互影响,有助于企业制定稳健的财务战略,降低面临财务挑战的可能性。这项研究为管理财务风险的讨论提供了宝贵的见解,为在不断变化的商业环境中做出审慎的财务决策提供了指导。关键词:盈利能力、流动性、偿付能力、财务困境
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引用次数: 0
The Influence of Economic Motivation, Gender, Perception, Family Environment, and Work Environment on Students' Interest in Becoming a Public Accountant 经济动机、性别、观念、家庭环境和工作环境对学生成为公共会计师兴趣的影响
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16376
Sara , Salsabila, Zaenal Afifi, Dennyca H N, Ulva Rizky Mulyani, Mulyanto, Febra Robiyanto
This study aims to determine the effect of economic motivation, gender, perception, family environment, and work environment on students’ interest in becoming a public accountant. The research object originated from Muria Kudus University, with a purposive sampling method for sampling. The total samples were 262 samples. The research used a quantitative approach with primary data sourced from respondents through questionnaire answers. The data analysis method used was multiple linear regression analysis. The analytical tool used was SPSS 26. The results showed that economic motivation, perceptions, family environment, work environment had a positive effect on students’ interest in becoming public accountants, while gender had no effect on students’ interest in becoming public accountants. Keywords: economic motivation, gender, perceptions, family environment, work environment students’ interest in becoming a public accountant
本研究旨在确定经济动机、性别、认知、家庭环境和工作环境对学生成为公共会计师的兴趣的影响。研究对象来自穆里亚库都斯大学,采用目的取样法进行抽样。样本总数为 262 个。研究采用定量方法,通过问卷回答从受访者处获取原始数据。使用的数据分析方法是多元线性回归分析。使用的分析工具是 SPSS 26。结果显示,经济动机、认知、家庭环境、工作环境对学生成为公共会计师的兴趣有积极影响,而性别对学生成为公共会计师的兴趣没有影响。关键词:经济动机;性别;认知;家庭环境;工作环境 学生对成为公共会计师的兴趣
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引用次数: 0
Does The Supporting Environment and Entrepreneurship Education Influence Interest in Islamic Entrepreneurship? 支持环境和创业教育是否会影响对伊斯兰创业的兴趣?
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16381
Nafi' Inayati Zahro, Iwan Suroso, Kertati Sumekar, Zuliyati, Izza Ashsifa
This quantitative research aims to analyze the influence of the Supporting Environment and Entrepreneurship Education on Interest in Islamic Entrepreneurship through Awareness of Islamic Business Potential among students at Muria Kudus University and Nadhatul Ulama Islamic University Jepara. The sampling technique used in this research was purposive sampling. Intervening analysis and difference tests are used as data analysis techniques in this research. The hypothesis of this research is that the Supporting Environment and Entrepreneurship Education influence interest in Islamic entrepreneurship. Supporting Environment, Entrepreneurship Education, Islamic Value Beliefs, Cultural Values influence interest in Islamic entrepreneurship through Awareness of Islamic Business Potential. There are differences in interest in Islamic entrepreneurship among Muria Kudus University and Nadhatul Ulama Jepara Islamic University students. Keywords: entrepreneurship, business, management, digital, SME
本定量研究旨在分析支持环境和创业教育对穆里亚-库都斯大学(Muria Kudus University)和哲帕拉伊斯兰大学(Nadhatul Ulama Islamic University Jepara)学生通过认识伊斯兰商业潜力而产生的伊斯兰创业兴趣的影响。本研究采用的抽样技术是目的性抽样。本研究采用干预分析和差异检验作为数据分析技术。本研究的假设是:支持环境和创业教育会影响对伊斯兰创业的兴趣。支持环境、创业教育、伊斯兰价值信仰、文化价值观通过对伊斯兰商业潜力的认识影响伊斯兰创业的兴趣。Muria Kudus 大学和 Nadhatul Ulama Jepara 伊斯兰大学的学生对伊斯兰创业的兴趣存在差异。关键词:创业、商业、管理、数字、中小型企业
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引用次数: 0
Does COVID-19 Affect the Business Sustainability of Mining Industry? Some Indonesian Evidence COVID-19 是否影响采矿业的业务可持续性?印度尼西亚的一些证据
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16377
Siti Rochmah Ika, Dwi Puspita Sari, Dwi Ana Setianingrum, Lusia Rini Dwiastuti, Meilani Sawitri, Ari Kuncara Widagdo
This study aims to investigate whether COVID-19 affects business sustainability in terms of the economics of the mining industry in Indonesia. Specifically, this article examines whether the economic sustainability of mining companies improved or worsened after the COVID-19 attack on the country. The current research measures economic sustainability using the Altman Z financial distress model and profitability. Using 43 publicly listed companies in the mining industry as a sample, the analysis of the Wilcoxon signed rank test reveals that the Altman Z score increases significantly in the period after the COVID-19 contagion as compared to those before the contagion. Meanwhile, there is no difference in the profitability of the mining industry before and after the COVID-19 contagion. The results suggest that the mining industry remains strong despite the huge effect of the COVID-19 pandemic, which led to a decrease in the coal price due to the large scale social restrictions. The financial performance of the mining industry shows an improvement, as marked by an upward trend in the Altman Z score from 2018 to 2021. The profitability of the mining industry has been stable from 2018 to 2021. This study offers evidence of the mining industry’s financial condition in the Indonesia Stock Exchange (IDX) when COVID-19 attacked Indonesia, at a time when the gold price reached its maximum and the president banned the export of mining products’ raw materials. Keywords: economic sustainability, financial performance, Altman Z-score, financial distress, profitability, COVID-19
本研究旨在调查 COVID-19 是否会影响印尼采矿业经济方面的业务可持续性。具体而言,本文研究了 COVID-19 袭击印尼后,矿业公司的经济可持续性是改善了还是恶化了。当前的研究使用 Altman Z 财务困境模型和盈利能力来衡量经济可持续性。以 43 家矿业上市公司为样本,通过 Wilcoxon 签名秩检验分析发现,与 COVID-19 疫情发生前相比,Altman Z 分数在 COVID-19 疫情发生后显著增加。同时,在 COVID-19 灾难前后,采矿业的盈利能力并无差异。结果表明,尽管 COVID-19 疫情造成了巨大影响,大规模的社会限制导致煤炭价格下降,但采矿业依然保持强劲的发展势头。采矿业的财务表现有所改善,其标志是 Altman Z 分数从 2018 年到 2021 年呈上升趋势。从 2018 年到 2021 年,采矿业的盈利能力保持稳定。本研究提供了印尼证券交易所(IDX)在 COVID-19 袭击印尼时矿业财务状况的证据,当时金价达到最高点,总统禁止矿产品原材料出口。关键词:经济可持续性、财务绩效、Altman Z-score、财务困境、盈利能力、COVID-19
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引用次数: 0
The Effect of Career Development and Job Satisfaction on Organizational Citizenship Behavior 职业发展和工作满意度对组织公民行为的影响
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16378
Muhammad Miftahuddin, Dwi Cahyo Hadi Prasetyo, Burhanudin
The purpose of forming the Yogyakarta City Satpol PP is to help the Mayor run government in peace, public order, and community protection. Achieving this goal is not easy because there are various problems faced by the Yogyakarta City Satpol PP office, including career development problems perceived by Satpol PP personnel and job satisfaction problems. These problems then impact low organizational citizenship behavior in Satpol PP. Therefore, this research aims to examine: (1) the influence of career development on organizational citizenship behavior and (2) the effect of job satisfaction on organizational citizenship behavior. The sample used was 143 Yogyakarta City Civil Service Police Units. The data collection technique was a questionnaire, while the data analysis technique was multiple regression analysis. The research results show that career development and job satisfaction has no effect on organizational citizenship behavior. Keywords: career development, job satisfaction, organizational citizenship behavior
组建日惹市 Satpol PP 的目的是帮助市长在和平、公共秩序和社区保护方面管理政府。实现这一目标并非易事,因为日惹市 Satpol PP 办公室面临着各种问题,包括 Satpol PP 人员认为的职业发展问题和工作满意度问题。这些问题进而影响了 Satpol PP 的低组织公民行为。因此,本研究旨在探讨:(1)职业发展对组织公民行为的影响;(2)工作满意度对组织公民行为的影响。使用的样本为日惹市 143 个公务员警察单位。数据收集技术为问卷调查,数据分析技术为多元回归分析。研究结果表明,职业发展和工作满意度对组织公民行为没有影响。关键词:职业发展、工作满意度、组织公民行为
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引用次数: 0
The Influence of Digital Marketing, E-WOM, and Trust on Purchasing Decisions at blibli.com: A Case Study of blibli.com E-Commerce Consumers in Kudus 数字营销、网络口碑和信任对 blibli.com 购买决策的影响:库都斯 blibli.com 电子商务消费者案例研究
Pub Date : 2024-06-04 DOI: 10.18502/kss.v9i17.16320
Vina Ayuningrum, Nurul Rizka Arumsari, Keke Tamara Fahira
This research aims to determine the influence of digital marketing, e-WOM, and trust on purchasing decisions on blibli.com e-commerce in Kudus. This research uses a quantitative approach with primary data sources. The population of this research comprises all blibli.com e-commerce consumers in Kudus, the exact number of which is not known. The sample was determined using purposive sampling techniques, with a sample size of 115 respondents. The data analysis methods employed include the classical assumption test, multiple linear regression analysis, t and F hypothesis tests, and the coefficient of determination test. The research results indicate that: (1) there is a positive influence of digital marketing on purchasing decisions; (2) there is a positive influence of e-WOM on purchasing decisions; (3) there is no influence of trust on purchasing decisions; (4) there is a simultaneous influence between digital marketing, e-WOM, and trust on purchasing decisions on e-commerce blibli.com in Kudus. Keywords: digital marketing, e-WOM, trust, purchasing decisions
本研究旨在确定数字营销、电子口碑和信任对库德斯 blibli.com 电子商务购买决策的影响。本研究采用定量方法,数据来源为原始数据。研究对象包括库都斯所有 blibli.com 电子商务消费者,具体人数不详。样本采用目的性抽样技术确定,样本量为 115 名受访者。采用的数据分析方法包括经典假设检验、多元线性回归分析、t 和 F 假设检验以及判定系数检验。研究结果表明(1) 数字营销对购买决策有积极影响;(2) 电子口碑对购买决策有积极影响;(3) 信任对购买决策没有影响;(4) 数字营销、电子口碑和信任同时影响库都斯电子商务 blibli.com 的购买决策。关键词:数字营销、网络口碑、信任、购买决策
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引用次数: 0
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KnE Social Sciences
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