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The influence of price, brand ambassador, customer experience and customer trust on shopee user loyalty by using customer satisfaction as intervening variable Felix Juliono; Yulianty Dewi; Ella Silvana Ginting; Apren Halomoan Hutasoit
Indonesia Accounting Research Journal Vol. 10 No. 1 (2022): Sep: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to determine and analyze the influence of price, Brand Ambassador, Customer experience and customer trust towards Shopee user loyalty with customer satisfaction as an Intervening variable case study on Mikroskil University students. The type of data used is purposive sampling by determining the criteria for mikroskil students who have transacted at shopee and processing samples with the saturated method. The data testing method used is descriptive quantitative. The population in this study was 84 students at the University of Mikroskil ledger 2018 and 2019 and the sample was 84 students. The analysis showed that price, brand ambassador and customer trust have a significant effect on customer satisfaction while customer experience has no effect. Brand Ambassador and Customer Satisfaction have a significant effect on Customer Loyalty while Price, Customer Experience, Customer Trust have no effect. Price, Brand Ambassador and Customer Trust have an indirect effect on customer loyalty through customer satisfaction. Meanwhile, customer experience has a direct effect on customer loyalty. The results of the coefficient of determination 1 of 66.9% that the variable price, brand ambassador, customer experience and customer trust can explain the variable customer satisfaction and the results of the coefficient of determination 2 of 72.3% that the variable price, Brand Ambassador, Customer Experience, Customer trust and customer satisfaction can explain customer loyalty.
The influence of self-efficacy, parents' social support and achievement motivation on academic procrastination on students Werli Erika Sitompul; Ella Silvana Ginting; Suci Pertiwi
Indonesia Accounting Research Journal Vol. 10 No. 1 (2022): Sep: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to determine the effect of self-efficacy, parental social support and achievement motivation on academic procrastination in students of the Management Study Program, Faculty of Business, University of Mikroskil Medan. The type of research used is quantitative research. The sampling technique used a probability sampling technique with the proportional stratified random sampling method with a total sample of 211 respondents. The data analysis method used is multiple linear regression. Partial test results (t test) show that partially the variables of Self-Efficacy and Social Support of Parents have a negative and significant effect on Academic Procrastination. While the variable of Achievement Motivation has a positive and significant effect on Academic Procrastination. Simultaneous test results (Test F) show that simultaneously the variables of Self-Efficacy, Parental Social Support and Achievement Motivation have a significant effect on Academic Procrastination with a coefficient of determination (Adjusted R Square) of 0.176 This means that the influence of independent variables, namely self-efficacy, parental social support and achievement motivation on academic procrastination is 17.6 %. While the remaining 82.4 % is influenced by other variables such as self-control, perfectionism, time management, economic difficulties and other variables not exa.
The influence of celebrity endorsers, product variations and product quality on scarlett whitening consumers' buying interest Rani Jeniarta Sigalingging; Ella Silvana Ginting; Purnaya Sari Tarigan
Indonesia Accounting Research Journal Vol. 10 No. 1 (2022): Sep: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to determine the Influence of Celebrity Endorsers, Product Variations and Product Quality on Scarlett Whitening Consumers' Buying Interest (Case Study of Scarlett Whitening Official Instagram Followers). The type of research used in this study is quantitative research. The sample determination technique in the study used a nonprobability sampling technique with the quota sampling method. It was done by distributing the questionnaire online using a google form against 100 samples, namely on Scarlett Whitening's Instagram followers. The data analysis method used is multiple linear regression analysis. The results of the partial test (Test t) showed that the celebrity endorser variables and product variations did not have a significant effect on Scarlett Whitening Consumer Buying Interest while the Product Quality variable had a significant effect on Scarlett Whitening Consumer Buying Interest. Furthermore, the results of simultaneous testing (Test F) showed that the three independent variables (Celebrity Endorser, Product Variation, and Product Quality) influenced the dependent variable (Consumer Buying Interest). The coefficient of determination (Adjusted R Square) shows that the variables Celebrity Endorser, Product Variation and Product Quality can explain the variation in Consumer Buying Interest is 63.8% while the remaining 36.2% is explained by other variables that were not studied in this study.
The effect of financial ratio on financial distress during the Covid-19 pandemic : Case study of transportation sub sector companies listed on the Indonesia stock exchange period 2019–2020 Wulanda Fitri; Robinhot Gultom; Ella Silvana Ginting
Indonesia Accounting Research Journal Vol. 10 No. 1 (2022): Sep: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

The purpose of this reserch is to determine and analyze the effect of the Current Ratio, Debt to Asset Ratio, Sales Growth and Total Asset Turnover simultaneously and partially on Financial Distress in the transportation sub-sector companies listed on the Indonesia Stock Exchange for the period of 2019-2020. The population of this study is the transportation sub-sector companies as many as 46 companies. The sampling method used purposive sampling, and the number of samples obtained are 33 companies. The type of the research is descriptive quantitative using logistic regression analysis method. The results show that the variables Current Ratio, Debt to Asset Ratio, Sales Growth, and Total Asset Turnover simultaneously affect Financial Distress in transportation sub-sector companies listed on the Indonesia Stock Exchange for the period of 2019-2020. Partially, Sales Growth have an effect, Current Ratio, Debt to Asset Ratio and Total Asset Turnover have no effect on Financial Distress in transportation sub-sector companies listed on the Indonesia Stock Exchange for period of 2019-2020.
Analysis of financial statements, cash flow and dividend policy on stock prices in food and beverage sector companies listed on the indonesia stock exchange for the 2018-2020 period Verawati Verawati; Robinhot Gultom; Ella Silvana Ginting
Indonesia Accounting Research Journal Vol. 10 No. 1 (2022): Sep: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to determine and analyze the effect of Return on Equity, Operating Cash Flow and Dividend Per Share on a modest and partial basis on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The population in this study amounted to 34 companies. The sample sampling method uses pursose sampling techniques, and the number of samples obtained is as many as 12 companies. The data testing method used is multiple linear regression analysis. Based on the results of data testing, simultaneously Return on Equity, Operating Cash Flow and Dividend Per Share have a significant effect on stock prices in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Meanwhile, partially dividend per share has a significant effect on stock prices positively in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. However, the Return on Equity did not have a significant effect on the share price positively in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. And Operating Cash Flow did not have a significant effect on stock prices negatively in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period