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STUDI EMPIRIS GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Nurul Aini; Refi Ria Rumanti
J-MACC Vol 4 No 2 (2021): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

This study aims to examine the effect of good corporate governance and corporate social responsibility mechanisms on earnings management. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The number of samples obtained is 332 firm years. The method used in this research is quantitative method using multiple linear regression analysis technique. The results showed that the audit committee, the board of commissioners and corporate social responsibility had no effect on earnings management. Meanwhile, institutional ownership and managerial ownership have a negative effect on earnings management. This is due to the ineffectiveness of the audit committee and independent commissioners in carrying out their duties, as well as the low implementation of corporate social responsibility in the sample companies in this study. While institutional ownership and managerial ownership partially affect earnings management. This proves that institutional investors are more concerned and careful about the profitability of companies that will benefit them. Managerial investors will feel they own the company both as decision makers and as a form of accountability for every decision taken by the manager. So that the better management performance in the company and earnings management will be minimized.
The Influence of Personality, Shop Enjoyment, and Impulsive Buying Tendency on Impulsive Buying Behavior in Transmart Ngagel Surabaya Dian Savitri; Nurul Aini; Joko Suyono
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 3 No 2 (2020): March 2020
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.328 KB) | DOI: 10.29138/ijebd.v3i2.1011

Abstract

Purpose: This study aims to analyse the correlation between personality, shop enjoyment, impulsive buying tendency and impulsive buying behaviour statistically. Design/methodology/approach: This study is a quantitative study. Findings: From all the hypotheses proposed, only 3 out of 7 that are significant and supported Research limitations/implications: The respondents of the study are 100 consumers of Transmart Ngagel, Surabaya. Practical implications: 3 out of 7 hypotheses are supported and significant. Paper type: This is categorised as case study. Keyword: impulsive buying behaviour, impulsive buying tendency, personality, shop enjoyment
The Influence of Communication, Share Value, and Opportunistic Behavior Control On Customer Loyalty in Internet Banking Dian Purnamasari; Nurul Aini; Joko Suyono
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 3 No 3 (2020): September 2020
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.197 KB) | DOI: 10.29138/ijebd.v3i3.1190

Abstract

Purpose: This paper aims to analyze the correspondency of multiple variables such as communication, share value, opportunistic behavior control, trust, and loyalty in the case of internet banking. The analysis is mediated by customer’s trust. Design/methodology/approach: The method used is statistic-descriptive, followed by purposive sampling as the data collection method. Design used is cross sectional. Findings: Among the hypotheses proposed, there are 4 that show positive results. Those include share value that has positive impact on the customer’s trust on Bank Jatim, internet banking customer’s loyalty on Bank Jatim, and customer’s loyalty in using the Bank’s internet banking mediated through trust. Research limitations/implications: The sample includes 135 respondents from Bank Jatim Surabaya that use internet banking. Practical implications: Among the hypotheses proposed, 2 out of 6 are not acceptable because the statistics show inadequate percentage. Paper type: This paper can be categorized as a case study.
The Influence of Web Quality on Client’s Internet Banking Adoption Mediated by Perceived Ease of Use on Bank Jatim Surabaya Eriet Erawati; Nurul Aini; Joko Suyono; Damarsari Ratnasahara
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 3 No 3 (2020): September 2020
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (644.918 KB) | DOI: 10.29138/ijebd.v3i3.1192

Abstract

Purpose: This paper aims to analyze the influence of web quality on the client’s e-banking adoption through the mediation of perceived ease of use. Design/methodology/approach: The method used is statistic-descriptive and the design used is cross sectional. Findings: 3 out of 7 hypotheses are rejected while the other 4 is accepted. Research limitations/implications: Variables considered in this study are perceived ease of use in technology acceptance model, web quality, accessibility, and internet banking adoption. The samples are a number of customers (60 respondents) in Bank Jatim Surabaya that were chosen using purposive sampling. Practical implications: Results show that the hypotheses proposed are proven by the equation. Originality/value: This paper is original. Paper type: This paper can be categorized as a case study.
The Influence of Service Quality and Brand Equity on Attitude and Behavior Loyalty on Bank Jatim Syariah Surabaya Branch Nurul Kamaril; Nurul Aini; Joko Suyono; Damarsari Ratnasahara
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 2 (2021): March 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.555 KB) | DOI: 10.29138/ijebd.v4i2.1194

Abstract

Purpose: This paper aims to analyze the influence of service quality and brand equity on attitude and behavior loyalty in the customers from Bank Jatim Syariah Surabaya. Design/methodology/approach: The method used is statistic-descriptive and the design used is cross sectional. Findings: 2 out of 7 hypotheses are accepted while the other 5 is rejected. Research limitations/implications: Variables considered in this study are service quality, brand equity, attitude loyalty, and behavior loyalty. The samples are 80 respondents from Bank Jatim Syariah Surabaya that were chosen using purposive sampling. Practical implications: Results show that from the 7 hypotheses proposed, only 2 that are accepted. Originality/value: This paper is original. Paper type: This paper can be categorized as a case study.
The Influence of Site Quality and Trust on Repurchase Interest of Tokopedia through Perceived Usefulness Rully Restiningrum; Nurul Aini; Joko Suyono; Damarsari Ratnasahara
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 1 (2021): January 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.829 KB) | DOI: 10.29138/ijebd.v4i1.1195

Abstract

Purpose: this study aims to examine the relationship between site quality variables and trust in Tokopedia consumer repurchase interest in Surabaya through the mediating variable of perceived usefulness. Design/methodology/approach: This is a quantitative study and the data will be analysed through partial Least Square (PLS). Findings: 5 out of 7 hypotheses cannot be proved and supported by this study Research limitations/implications: The respondent of this study are 95 Tokopedia user. Practical implications: Only 2 out of 7 hypotheses can be proved and supported. Paper type: This study is categorised as a case study.
The Role of Customer Loyalty in Mediating Corporate Social Responsibility and the Company's Financial Performance Nurul Aini; Rudi Harianto; Nina Rizki Rahayu
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 1 (2021): January 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (566.79 KB) | DOI: 10.29138/ijebd.v4i1.1263

Abstract

ABSTRACK Purpose: This study aims to examine and analyze the mediating effect of customer loyalty on the influence of Corporate Social Responsibility toward financial performance.Design/methodology/approach: This research is quantitative study using secondary data taken from Indonesia Stock Exchange 2014-2017. The data analysis technique used is the WarpPLS 6.0 program which is carried out in two testing stages; the direct and indirect impacts of Corporate Social Responsibility variables on financial performance.Findings: The result indicates that customer loyalty variable partially mediates the effect of Corporate Social Responsibility on financial performance. It means customer loyalty does not fully mediate the effect of Corporate Social Responsibility on financial performance.Research limitation: CSR measurement uses an index that calculates CSR based on the quantity not the quality of implementation. Practical implications: This researchprovides an illustration to the company that the implementation of proper and serious CSR has an impact on growing the company's financial performance.Originality/value: This research is a development from previous research by adding consumer loyalty as a mediating variable.Paper type: This is categorized as a research paper. Keywords: customer loyalty, Corporate Social Responsibility, financial performance
The Effect Of Environmental Performance On Firm Value Using Financial Performance As Mediator Variable Nurul Aini; Nabilah Taqiyyah Faisal
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 3 (2021): May 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (221.899 KB) | DOI: 10.29138/ijebd.v4i3.1391

Abstract

Purpose: This study aims to examine the effect of environmental performance on firm value directly or indirectly by employing financial performance as a mediator variable. Design/methodology/approach: This research employs quantitative research. The population of the research is all non-financial companies on the Indonesia Stock Exchange (IDX) in the 2014-2019 period with a sample of 282 firm-years. The employed data analysis technique is Warp PLS 6.0 carried out in the two testing stages; the testing of the direct and the indirect effects of environmental performance variable on firm value. Findings: Environmental performance has a significant positive effect on firm value; environmental performance has no effect on financial performance; financial performance has a significant positive effect on firm value; and financial performance is not proven as a variable that mediates the effect of environmental performance on firm value. Research limitations: The measurement of financial performance employs only one proxy; ROE. Measurement of financial performance may use various proxies to produce more accurate findings. Practical implications: This research provides an overview of the importance of implementing environmental performance for a company in order to increase firm value or company reputation among investors in particular and society in general. Originality/value: This research is a development of previous studies, which produced varying research results, with the addition of financial performance as a mediator variable. Paper type: This research is categorized as a research paper. Keywords: Environmental Performance, Financial Performance and Firm Value