PENGARUH KEPEMIMPINAN ETIS DAN TEKNOLOGI DIGITAL TERHADAP KINERJA PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Nur Chofifah; Catur Ragil Sutrisno

Authors

Nur Chofifah Universitas Pekalongan
Catur Ragil Sutrisno Universitas Pekalongan

Keywords:

Company Performance, Digital Technology, Ethical Leadership, Good Corporate Governance, UMKM Performance

Abstract

This study aims to analyze the effect of ethical leadership and digital technology on company performance with good corporate governance as a moderating variable. This study uses signaling theory and TAM to explain the relationship between variables. The population used in this study is UMKM located in the Barang Regency area. The sample in this study was 100 culinary UMKM respondents in Batang Regency. The data analysis technique used is quantitative analysis. The data used is secondary data. IBM SPSS software version 24 The results of this study indicate that the disclosure of ethical leadership has a positive effect on company performance, digital technology has a positive effect on company performance, good corporate governance cannot moderate the relationship between ethical leadership and company performance and good corporate governance cannot moderate the relationship between digital technology and company performance The novelty of this study is the addition of digital technology variables and moderating variables, namely good corporate governance.

References

Alabdullah, T. T. Y. (2021). New Insights to Investigate the Impact of Internal Control Mechanisms on Firm Performance: A Study in Oman. Riset Akuntansi Dan Keuangan Indonesia, 6(2), 205–214. https://journals.ums.ac.id/index.php/reaksi/article/view/15842

Ardianingsih, A., & Ardiyani, K. (2010). Analisis Pengaruh Struktur Kepemlikan Terhadap Kinerja Perusahaan. Jurnal Pena, 19(2), 97–109. https://www.jurnal.unikal.ac.id/index.php/pena/article/view/368

Armiani, A., Basuki, B., & Suwarno, N. (2021). Teknologi Digital Memediasi Dampak Strategi Bisnis Terhadap Kinerja Umkm Di Nusa Tenggara Barat. EKUITAS (Jurnal Ekonomi Dan Keuangan), 5(3), 300–320. https://doi.org/10.24034/j25485024.y2021.v5.i3.4892

Binhadi, Husein, Y., Habsjah, I., & Sinaga, H. (2006). Pedoman Umum Good Corporate Governance Indonesia. National Committe On Governance. c

Buble, M. (2012a). Interdependence of organizational culture and leadership styles in large firms. Contemporary Management Issues.

Buble, M. (2012b). Interdependence of organizational culture and leadership styles in large firms. Management (Croatia), 17(2), 85–97.

Cahya, A., Tira, D. H., Made Wardana, I., Setiawan, P. Y., Ekonomi, F., & Bisnis, D. (2016). Aplikasi Model TAM Pada Penggunaan E-Newspaper Di Kota Denpasar. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(6), 1485–1512.

Danuri, M. (2019). Development and transformation of digital technology. Infokam, XV(II), 116–123.

Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User Acceptance of Computer Technology: A Comparison of Two Theoretical Models. Management Science, 35(8), 982–1003. https://doi.org/10.1287/mnsc.35.8.982

Devi, N. L., & Manuari, I. (2021). Pengaruh Good Corporate Governance Dan Teknologi Pada Kinerja Sistem Informasi Akuntansi Lpd Kota Denpasar. Edisi Februari 2021, 6(2), 23–32.

Dewi, A. (2011). Agency Theory dalam Persperktif Islam. Jhi, 9(2), 1–13.

Edi Wibowo. (2016). Implementasi Good Corporate Governance Di Indonesia. Jurnal Ekonomi Dan Kewirausahaan, 10(2), 1–23.

Eriani, I. D., & Fanani, Z. (2019). Ketidakpastian Lingkungan Dan Kinerja Manajerial : Peran Mediasi Sistem Akuntansi Manajemen. Jurnal Reviu Akuntansi Dan Keuangan, 9(3),

Frans Sudirjo, Arief Yanto Rukmana, Hilarius Wandan, & Muhammad Lukman Hakim. (2023). Pengaruh Kapabilitas Pemasaran, Digital Marketing Dalam Meningkatkan Kinerja Pemasaran UMKM Di Jawa Barat. Jurnal Bisnisman : Riset Bisnis Dan Manajemen, 5(1), 55–69. https://doi.org/10.52005/bisnisman.v5i1.134

Gea, A. (2014). Integritas Personal dan Kepemimpinan Etis. Humaniora Binus, 5(2), 950–959.

Gofur, M. A., Sundari, S., & Kustiari, T. (2021). Pengaruh Kepemimpinan Terhadap Kinerja UMKM Kuliner di Kabupaten Jember Melalui Learning organization Sebagai Variabel Intervening. Jurnal Agrinika : Jurnal Agroteknologi Dan Agribisnis, 5(2), 129. https://doi.org/10.30737/agrinika.v5i2.1908

Htay, S. N. N., Salman, S. A., & Meera, A. K. M. (2013). Let’s move to “universal corporate governance theory.” Middle East Journal of Scientific Research, 15(7), 1047–1053. https://doi.org/10.5829/idosi.mejsr.2013.15.7.3561

Jansen, M. C., & Meckling, W. H. (1976). Theory of the firm : Managerial behavior, agancy cost and ownwership. Journal of Financial Economics, 3(4), 305–360.

Jati, A. W., Widyastuti, A., & Jannah, W. (2023). Good Corporate Governance in moderating Intellectual Capital and Voluntary Reporting on Company Performance. Jurnal ASET (Akuntansi Riset), 15(1), 135–154. https://doi.org/10.17509/jaset.v15i1.55488

Kurniawan, D., Ardyan, E., Istiatin, I., & Luhgiatno, L. (2022). Impacts of Company Size, Company Age, and the Generation of the Leader on Firm Performance. Binus Business Review, 13(3), 273–283. https://doi.org/10.21512/bbr.v13i3.8213

Kusmayadi, D., Rudiana, D., & Badruzaman, J. (2015). Good Coorporate Governance. LPPM Universitas Siliwangi.

Markovich, K. A., Alekseevna, E. A., & Alekseevna, C. D. (2022). Ecological, Social and Governance Impact on the Company’s Performance: Information Technology Sector Insight. Procedia Computer Science, 214(C), 1065–1072. https://doi.org/10.1016/j.procs.2022.11.278

Meilansari, W., Danial, Muhammad, D., & Komariah, K. (2023). Analysis Of Innovation Strategies And Digital Technology On The Performance Of Wood Craft Msmes In Cicantayan Subdistrict, Sukabumi Regency. Management Studies and Entrepreneurship Journal, 4(6), 9666–9670. http://journal.yrpipku.com/index.php/msej

Moerdiyanti. (2015). Pengaruh Tingkat Pendidikan Manajer Terhadap Kinerja Perusahaan Go-Public. Jurnal Cakrawala Pendidikan, 1(1), 2–3. https://doi.org/10.21831/cp.v1i1.4195

Mulyadi, M. (2021). Pengaruh Kepemimpinan Etis Dan Good Corporate Governance Terhadap Kinerja Perusahaan Bumn Di Indonesia. Media Riset Akuntansi, Auditing & Informasi, 21(1), 137–160. https://doi.org/10.25105/mraai.v21i1.9172

Nurwani, N., & Safitri, A. (2019). Pengaruh Penggunaan Informasi Akuntansi terhadap Keberhasilan Usaha Kecil Menengah (Studi pada Sentra Dodol di Kec. Tanjung Pura). Liabilities (Jurnal Pendidikan Akuntansi), 2(1), 37–52. https://doi.org/10.30596/liabilities.v2i1.3332

Pahrudin, C., Mariana, S., & Agustina, L. (2018). Kepemimpinan Etis, Karakteristik Pekerjaan dan Kepuasan Kerja Karyawan Maskapai Penerbangan. Manajemen Transportasi & Logistik, 05 No 02, 117–128.

Priatna, H. (2016). Pengukuran Kinerja Perusahaan Dengan Rasio Profitabilitas. Jurnal Ilmiah Akuntansi (Akurat), 7(2), 44–53. http://ejournal.unibba.ac.id/index.php/AKURAT

Purwanti, I., Lailyningsih, D. R. N., & Suyanto, U. Y. (2022). Digital Marketing Capability and MSMEs Performance: Understanding the Moderating Role of Environmental Dynamism. Jurnal Manajemen Teori Dan Terapan | Journal of Theory and Applied Management, 15(3), 433–448. https://doi.org/10.20473/jmtt.v15i3.39238

Rippa, P., & Secundo, G. (2019). Digital academic entrepreneurship : The potential of digital technologies on academic entrepreneurship. Technological Forecasting and Social Change, 146(C), 900–911.

Risianto, D., & Irawanto, D. W. (2018). Peran Budaya Organisasi Dalam Memediasi Pengaruh Gaya Kepemimpinan Dan Etika Terhadap Kinerja Perusahan. Jurnal Ilmiah Manajemen, VIII(1), 151–165.

Rita, M. R. (2021). Mediasi Perilaku Pengelolaan Keuangan Dalam Pengaruh Fintech Dan Literasi Keuangan Terhadap Kinerja Usaha. EKUITAS (Jurnal Ekonomi Dan Keuangan), 7(2)(158), 212–232. https://doi.org/10.24034/j25485024.y2023.v7.i2.5260

Safarudin; Abdullah, Muntu; Syahrir, Irda, Z. (2021). Pengaruh Penggunaan Informasi Akuntansi Terhadap Kinerja Usaha, Mikro, Kecil, Dan Menengah (Umkm) Di Kota Kendari. Akuntansi Dan Keuangan (JAK), 6(2), 243–256.

Santoso, F., & Wahyudin, A. (2022). Pengaruh Kepemimpinan Berbasis Etika Terhadap Kinerja Keberlanjutan Pemasaran: Perspektif Bisnis Bertanggung Jawab. Jurnal Ekonomi, Keuangan …, 03(01), 50–56.

Setiawan, A., & Sulistiowati, L. H. (2018). Penerapan Modifikasi Technology Acceptance Model (Tam) Dalam E-Business. Jurnal Manajemen Dan Pemasaran Jasa, 10(2), 171–186. https://doi.org/10.25105/jmpj.v10i2.2277

urendran, P. (2012). TechnologyAcceptanceModel:ASurveyofLiterature. International Journal of Business and Social Research (IJBSR), 2(4), 175–178. https://doi.org/10.1016/j.biortech.2015.06.132

Zulganef, Z., Pratminingsih, S. A., & Rianawati, A. (2022). Leveraging strategic intuition to reach firm performance: the role of entrepreneurial agility and environmental dynamism. Jurnal Siasat Bisnis, 27(1), 49–60. https://doi.org/10.20885/jsb.vol27.iss1.art4