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INDONESIA
Indonesia Accounting Research Journal
Published by Institute of Accounting Research and Novation
ISSN : 23032235     EISSN : 29859255     DOI : https://doi.org/10.35335/iarj
Core Subject : Economy, Science,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
The Indonesia Accounting Research Journal (IACRJ) embraces a range of methodological approaches in identifying and solving significant prioritised accounting issues. Submissions are encouraged across all areas on accounting, finance and cognate disciplines. It is strongly recommended that authors specifically address how their research addresses the priority areas and how it impacts those who the research intends to affect.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 45 Documents
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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
The influence of regional original revenues, balancing funds and capital expenditures on the financial performance of regency/city regional governments of East Java Province Moehammad Budi Widajanto; Pinky Pininta Dewi; Rr. Farrah Dipta Ayu Anggraeni
Indonesia Accounting Research Journal Vol. 10 No. 2 (2022): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.424 KB) | DOI: 10.35335/iarj.v10i2.7

Abstract

This study aims to determine and obtain empirical evidence of the effect of Regional Original Revenues, Balancing Fund and Capital Expenditure partially and simultaneously on the Financial Performance of Regency/City Governments in East Java Province. The type of research used is quantitative with a causal associative approach. The research data used is secondary data. The sampling technique used in this research is saturated sampling. The population in this study is the East Java Province Regional Budget Realization Report of 38 districts/cities for 3 fiscal years 2018-2020. The sample in this study was all 38 districts/cities of East Java Province consisting of 29 districts and 9 cities with a research period of 3 years. The analytical method used is multiple linear regression. The results of this study indicate that partially the Regional Original Revenues has a positive effect on the financial performance of the regional government, the Balancing Fund has a negative effect on the financial performance of the regional government, and Capital Expenditure have a negative effect on the financial performance of the regional government. Simultaneous test results show that Regional Original Revenues, Balancing Fund and Capital Expenditure together have a significant effect on the Financial Performance of the Regency/City Government of East Java Province.
The influence of roa, roe, and der on stock price with dividend policy as an intervening variable Mohammad Wasil; Pinky Pininta Dewi; Andini Putri Arafah
Indonesia Accounting Research Journal Vol. 10 No. 2 (2022): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.994 KB) | DOI: 10.35335/iarj.v10i2.8

Abstract

This study aims to determine the effect of ROA, ROE, and DER on stock prices with dividend policy as an intervening variable. This research is a quantitative research. The sample used in this study were 8 companies that were taken using the purposive sampling method that met certain criteria from a population of 30 food and beverage companies on the IDX for the 2017-2020 period. The data processing of this research was carried out using the multiple linear regression method with SPSS version 25. The results of this study indicate that ROA, ROE and DER have no significant positive effect on stock prices. Meanwhile, the dividend policy assessed by the DPR has a significant positive effect on stock prices. The results of path analysis in this research state that the effect of ROA, ROE and DER on stock prices is greater through dividend policy as an intervening variable (indirect effect) than its direct effect on stock prices.
The effect of asset growth and company size on company value with profitability as a moderating variable M Amin; Ikhwan Wadi
Indonesia Accounting Research Journal Vol. 10 No. 2 (2022): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to empirically examine the effect of Asset Growth and Company Size on firm value with profitability as a moderating variable case study on metal companies and the like listed on the Indonesia Stock Exchange over five periods from 2012-2016. This research is a sociative with a form of causal relations. The population in this study were all metal companies and the like listed on the Indonesia Stock Exchange from 2012 to 2016 with the total 16 companies. Sampling in this study used a purposive sampling method. Based on predetermined Criteria, 12 companies were obtained as research samples so that the amount of data processed was 60. Based on the results of data analysis, profitability is not able to moderate the effect of asset growth on the value of the company in metal and similar companies listed on the Indonesia Stock Exchange in 2012-2016. This is indicated by the regression coefficient value of the variable between the growth of assets and profitability (X1.X3) of -0.009 with the value of t <t table (-0.351 <2.00247) with a significance level of 0.727> 0.05. Profitability is not able to moderate the effect of company size on the value of the company in metal companies listed on the Indonesia Stock Exchange in 2012-2016. This is indicated by the variable regression coefficient of interaction between firm size and profitability (X2.X3) of -0.068 with t count <t table (-1.797 <2.00247) with a significance level of 0.078> 0.05
The influence of the quality of tax examiners, the integrity of tax examiners and the ratio of tax examiners on taxpayer compliance Aloisius Hama
Indonesia Accounting Research Journal Vol. 10 No. 2 (2022): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.998 KB) | DOI: 10.35335/iarj.v10i2.19

Abstract

The purpose of this study was to determine the effect of Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio on taxpayer compliance at KPP Pratama Surabaya Mulyorejo. The population in this study were the Examination section employees as respondents. The analytical model used in this study is Multiple Linear Regression. This analysis model was chosen because this study was designed to examine the effect of the independent variables on the dependent variable. Based on the analysis and discussion that has been carried out, the following conclusions can be drawn: The Need for Tax Auditor Quality, Tax Auditor Integrity and Tax Auditor Ratio simultaneously influence Taxpayer Compliance. Tax Auditor Quality Needs.
The influence of the environment and work culture on organizational performance through strategic planning : at the Community and Village Empowerment Office of Flores Regency, East Nusa Tenggara Province Mersiana Varia Juita
Indonesia Accounting Research Journal Vol. 10 No. 2 (2022): December: Accounting
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.401 KB) | DOI: 10.35335/iarj.v10i2.21

Abstract

This study aims to determine the effect of environmental strategy, organizational culture, and planning strategy on organizational performance in the Village Community Empowerment Agency, the Provincial Government of Flores, East Nusa Tenggara. The sample of this research is 100 residents of Flores Regency. Partial Least Square (PLS) is used as a hypothesis testing tool. The results of the study show that organizational culture has an effect on organizational situations, and planning strategies have an effect on organizational performance, according to the findings of this study. In addition, the strategic environment influences the planning strategy, and organizational culture influences the planning strategy.

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