Articles
240 Documents
<![CDATA[The Effects of Frugal Innovation, Strength-Based Approach, and Social Media on The Longevity of Small Businesses in Jakarta in 2021 ]]>
<![CDATA[Meisya Claudia]]>;
<![CDATA[Andi Wijaya]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i1.19-27
<![CDATA[Small businesses are one of the largest supporting countries for the country's gross domestic product in Indonesia with a percentage of more than sixty percent. However, the ratio of entrepreneurship in Indonesia is still very small compared to neighboring countries with a value of three point forty-seven percent. The purpose of this study was to empirically examine the effect of frugal innovation on the longevity of small businesses in Jakarta in 2021, the effect of a strength-based approach on the longevity of small businesses in Jakarta in 2021, and the effect of social media on the longevity of small businesses. Small businesses in Jakarta in 2021. The sampling in this study used the non-probability sampling method and convenience sampling technique. The number of samples in this study were 200 respondents and the data was processed using the SmartPLS application, where the results showed a positive influence from frugal innovation on the longevity of small businesses in Jakarta in 2021, a positive influence from the strength-based approach on the longevity of small businesses. Small business in Jakarta in 2021, and a positive influence of social media on the longevity of small businesses in Jakarta in 2021.]]>
<![CDATA[The Effect of Board Gender Diversity and Firm Size on Cash Holding of Manufacturing Companies: Evidence from Indonesia ]]>
<![CDATA[Fanny Andriani Setiawan]]>;
<![CDATA[Herni Kurniawati]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i1.28-37
<![CDATA[The company's cash holding is closely related to the company's efforts to minimize external funding costs. Companies that have large amounts of cash have the hope that each financing can first be financed with the company's internal funding sources, if not, then use external funding sources. The level of cash holding of a company can be influenced by various factors, including board gender diversity and firm size. This study aims to prove empirically how gender diversity in the board of directors can increase cash holding and also how company size can increase the value of cash holding. This research was assisted by the EViews 10 software program. The test results prove that gender diversity in the board of directors does not have a positive effect on cash holding, but the size of the company has a positive effect on cash holding.]]>
<![CDATA[Intellectual Capital, Capital Structure, Firm Size, Firm Age and Financial Performance ]]>
<![CDATA[Esther Priscilla Rundjan]]>;
<![CDATA[Merry Susanti]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i1.38-48
<![CDATA[This study aims to find out how the role of the components of intellectual capital and capital structure on financial performance in financial sector companies listed on the Indonesia Stock Exchange during 2018-2020. Samples were selected by purposive sampling method and valid data were 59 companies. The data processing technique uses multiple regression analysis assisted by the EViews 12 SV program and Microsoft Excel. The results of this study show that the three components of intellectual capital, namely structure capital efficiency, human capital efficiency and capital employed efficiency as well as capital structure have a significant influence on the company's financial performance. The implication of this study is that it is necessary to maintain the company's attention to employees, the values that can make the company unique, as well as company funding that will improve the company's financial performance that will provide a good signal for investors.]]>
<![CDATA[Timeliness Factors of Financial Reports Submission ]]>
<![CDATA[Tony Sudirgo]]>;
<![CDATA[Jennifer Krisna Amanda Lo]]>;
<![CDATA[Gwyneth Margaretha Taniman]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i1.49-60
<![CDATA[The purpose of this study is to determine the effect of profitability, leverage, company size, and the size of the public accounting firm on the timeliness of financial report submission. The sampling was done using purposive sampling. The sample used in this study was 61 companies from the property and real estate sector listed on the Indonesia Stock Exchange (IDX) in the period of 2019-2020. This study used a sample of 61 companies for one year, with a total sample of 122 companies for two years. This study uses secondary data taken from the Indonesia Stock Exchange (IDX) and processed using the SPSS 26 data processing application. The analytical methods used are descriptive statistical analysis and logistic regression analysis. The results of data analysis show that profitability, leverage, company size, and the size of the public accounting firm have no significant effect on the timeliness of financial report submission.]]>
<![CDATA[The Effect of Environmental Performance, Corporate Social Responsibility, Earnings Per Share, and Return on Assets on Stock Returns on Manufacturing Companies ]]>
<![CDATA[Jeremy Harimauwan]]>;
<![CDATA[Hendro Lukman]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i1.61-69
<![CDATA[Every financial information disclosed by a company in the financial statements or annual reports will determine the response of investors in conducting stock investment activities. Public companies tend to require additional funds from external parties such as investors in order to finance their operations. To attract the attention of investors, a company must produce financial performance such as the level of company profitability which can provide significant benefits to investors. In addition, the environmental activities disclosed by the company can also provide input to investors if they want to invest in the company. This study aims to determine how Environmental Performance, Corporate Social Responsibility, Earning Per Share, and Return on Assets have an impact on the level of Stock Return of manufacturing companies listed on the BEI. The results obtained in this study show that the Environmental Performance variable has no effect on Stock Return, Corporate Social Responsibility has a negative effect on Stock Return, and Earning Per Share and Return on Assets have a positive effect on Stock Return. The implication of this research is that investors pay attention to business sustainability, the company must present an Environmental Performance that is more attractive to investors.]]>
<![CDATA[Investment Decisions in The Era of The COVID 19 Pandemic ]]>
<![CDATA[Elizabeth Sugiarto Dermawan]]>;
<![CDATA[M. F. Djeni Indrajati W.]]>;
<![CDATA[Estralita Trisnawati]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i1.70-79
<![CDATA[The purpose of this study was to obtain empirical evidence regarding investment decisions from students of the Faculty of Economics and Business (FEB) in 4 Universities in Jakarta during the COVID-19 pandemic era which was in a condition full of uncertainty. The test of this research is the Spearman's rho correlation test through SPSS version 20 because the data is not normal. The data processed by 160 respondents were distributed via google form during July – September 2020. Referring to the theory of investor behavior, the results of this study are expected to describe investment decisions in the era of the COVID-19 pandemic. The results of the Spearman's rho correlation test that are significant with regard to investment decisions are investment risk, investment returns, and general information, while financial information is not significantly related to investment decisions. This shows the behavior of investors not to make investment decisions using financial information that is considered as past data considering that future conditions will be much different from the past. The implications of this research are to motivate investors to keep investing in the era of the COVID-19 pandemic in order to stimulate.]]>
<![CDATA[Analysis of Determinants of Artificial Income Smoothing Among Manufacturing Companies for the Period 2018-2020 ]]>
<![CDATA[Rini Tri Hastuti]]>;
<![CDATA[Augustpaosa Nariman]]>;
<![CDATA[Joan Ananda]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i1.80-87
<![CDATA[The purpose of my study is to empirically examine the impact of firm size and liqudity on artificial income smoothing practices and to test the capability of institutional ownership in moderating the impact of firm size and liquidity on artificial income smoothing practices. The population used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 – 2020. This study used a purposive sampling technique based on criteria and obtained a sample of 72 observational data with a total of 216 data for three years. The data used are secondary data in the form of financial statements and processed using econometrics views (E-Views) software versi 12. The results showed that firm size had a significant negative impact on income smoothing. Meanwhile, liquidity does not have a significant impact on income smoothing. Institutional ownership cannot moderate the relationship between firm size and liquidity on artificial income smoothing.]]>
<![CDATA[Profitability and Leverage Effect on Firm Value with Corporate Social Responsibility as Moderating Variable in Manufacturing Company ]]>
<![CDATA[Rini Tri Hastuti]]>;
<![CDATA[Janice Clairine Tertia]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i1.88-97
<![CDATA[This research aims to determine the effect of profitability and leverage on firm value using corporate social responsibility as moderating variable in manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. A total of 168 samples selected from 56 companies during the research period using purposive sampling method. Research data obtained from secondary data, namely company’s annual report which are routinely published by companies listed on the Indonesia Stock Exchange every year. Also, Statistical Product and Service Solutions (SPSS) version 25 was used to process the data. The results showed that profitability and leverage had a significant positive effect on firm value. Corporate social responsibility as moderating variable has a significant effect on the relationship between profitability and firm value, but has no effect on the relationship between leverage and firm value.]]>
<![CDATA[The Effect of Profitability, Leverage, and Managerial Ownership on Earnings Management ]]>
<![CDATA[Margaretha Putri Prasetyo]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i1.98-105
<![CDATA[This study aims to determine the effect of profitability, leverage, and managerial ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study used 30 manufacturing companies as a sample with the purposive sampling method. In this research, Microsoft Excel and EViews 12 was used to assist in data processing. The results of this study show that profitability has positive and significant effect on earnings management, leverage and managerial ownership has no effect on earnings management. This research can be useful for company management, investors, and creditors in dealing with factors that affect earnings management.]]>
<![CDATA[Woman of Board Directors, Leverage, Sales Growth, Institutional Ownership, and Earnings Management ]]>
<![CDATA[Rahel Litaya]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i1.106-114
<![CDATA[This study aims to determine the effect of the size of the female board of directors and commissioners, leverage, and sales growth with the moderating variable of institutional ownership on leverage on earnings management in the real estate and construction which listed on the Indonesia Stock Exchange for the 2017-2020 period. Data processing was carried out with Eviews. The sample was selected with purposive sampling method. The results showed that the size of the female board of directors and sales growth significantly negatively affected earnings management. The female board of directors can reduce earnings management because women in leadership positions in businesses are capable of making wise and moral decisions. The higher the sales growth, the lower the earnings management. Companies have a high sales growth rate means that the company's profit is also high. Managers are not motivated to increase profits because their interests of managers are the same as stakeholders' interests. Managers have the same information as stakeholders, so there is no information asymmetry. Leverage has no significant effect on earnings management. Leverage in earnings management has a significant negative impact on moderating institutional ownership.]]>
