Ina Indriana
University of Sultan Ageng Tirtayasa

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Firm Size and Business Risk on Debt Policy with Profitability as Moderating Variables Shifa Hanida Shifa; Iis Ismawati; Mukhtar Mukhtar; Nurhayati Soleha; Ina Indriana
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.92

Abstract

This study aims to examine the effect of firm size and business risk on debt policy with profitability as a moderating variable. The proxy for company size uses Natural Logarithms (Total Assets), business risk uses net income to total equity, and profitability uses Return On Assets (ROA). The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research uses quantitative research with multiple linear regression model. By using purposive sampling, 55 companies were found that met the criteria as research samples. This study uses secondary data obtained from the Indonesia Stock Exchange and sample company websites. The analytical method used in this study is Moderated Regression Analysis (MRA) using the Eviews 9 application. The results of this study indicate that company size and business risk have a positive and significant effect on debt policy. Profitability as a moderating variable is proven that profitability weakens the relationship between firm size and debt policy, while profitability strengthens the relationship between business risk and debt policy.
Gross Domestic Regional Product, Population and Environmental Quality: Analysis of 33 Provinces in Indonesia Ina Indriana; Nor Asmat Ismail; Siti Rahyla Rahmat
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.934 KB) | DOI: 10.54408/jabter.v1i1.21

Abstract

Abstract: In recent years environmental problems have become the focus of public attention in the world. The growth of the industry triggered by population growth is the main cause of the emergence of environmental problems. This research was conducted to determine the impact of Gross Domestic Regional Product growth, population growth on environmental quality. This study involved 33 provinces in Indonesia as a unit of analysis. Secondary data was collected from the Indonesian Central Bureau of Statistics. Data analysis was performed using panel least square with software Warp-PLS version 6.0. Previous research deployed CO2 Emission and pollution as an indicator of environmental performance, this research used a score of environmental quality index which covers water quality index, index of air quality and index of forest cover. Findings showed Gross Domestic Product and population have a negative effect on environmental quality. This research indicates government need to that encourages the household and industrial sectors to use environmentally friendly energy, limits and controls the conversion of forests and agricultural land into land for settlement, agriculture, and industry, and encourages the household and industrial sectors to provide waterways and ensure that liquid waste discharged into rivers, lakes or waterways does not harm the environment. Keywords : Gross Domestic Regional Product, Population, Environmental Quality