Suchergebnisse

This study aims to empirically examine the influence of ease of use, security, economic benefits, and financial ability on the continuance usage intention of financial technology payment in Indonesia. Bank Indonesia (2017) states that financial technology can be categorized into five categories, namely: 1) payment system, 2) market support, 3) investment management and risk management, 4) loans, financing, and capital provision, and 5) other financial services. This research is quantitative with the type of survey research. The data source used is primary data obtained through an online questionnaire. The sample used was 385 respondents who were in the Jabodetabek, Indonesia, aged 18–45 years and had been using an e-wallet for at least 1 year with a sampling technique namely purposive sampling. The analytical method used is partial least square structural equation modeling (PLS-SEM) using SmartPLS software version 3.2.9. The results of this study conclude that ease of use, security, economic benefits, and financial ability simultaneously have a positive and significant influence on continuance usage intention of financial technology payment in Jabodetabek Indonesia. This shows that the easier it is to use, the more secure it is to use, economic benefits and financial ability will increase the consumer behavior on continuance usage intention of financial technology payment

This research aims to determine the effect of electronic Samsat (e-Samsat), public service accountability, tax penalty, vehicle tax relief program, and moral obligation on taxpayer compliance in paying motor vehicle tax at the Samsat Office in Bekasi City. Data collection was conducted by spreading questionnaires to the motor vehicle taxpayer in Bekasi City with a sample amounted to 130 respondents. Data were analyzed by structural equation modeling (SEM) method with partial least square (PLS) approach. The result of the analysis and hypothesis testing showed that e-Samsat, public service accountability, tax penalty, vehicle tax relief program, and moral obligation have a positive and significant effect on taxpayer compliance in paying motor vehicle tax. The results of this study are in accordance with the attribution theory where a person's behavior is influenced by external factors, namely, behavior caused from outside the taxpayer, and in accordance with the theory of planned behavior (TPB), which states that a person's behavior can be caused by three factors, namely control belief is a belief about the existence of things — things that support or hinder a person's behavior and how strongly they support or hinder a person's behavior (Ajzen, 1991)

Differences in interests lead to conflict between managers with owners of capital because managers do not always align interests with the interests of company owners (Jensen & Meckling, 1976). Corporate governance has a very important role in increasing various growths, one of which is the growth of the company's finances. In the application of corporate governance, it takes several parties who can bridge corporate governance to be applied in the company. The board of commissioners is the core of governance that is tasked with ensuring the implementation of the company's strategy, supervising management, and requiring accountability. The purpose of this study was to find out what important parties in the company had a significant impact on the company's finances as measured through the return on assets (ROA) of mining companies. This study uses secondary data collected from financial statements and annual reports from mining companies listed on the Indonesia Stock Exchange (IDX) that can be accessed regularly. In this study, data analysis to test hypotheses was multiple linear regression analysis. The analysis of multiple linear regression data measures the interval or ratio data to know whether the free variables studied have a good correlation. The results of the study show that all parties who have an important role in bridging corporate governance such as the board of commissioners, independent commissioners, board of directors, and audit committee, have no significant influence on the growth of ROA in the company.