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All Journal Management Analysis Journal Jurnal Akuntansi dan Manajemen
Listriyani, Listriyani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE ROLE OF POSITIVE EMOTION IN INCREASING IMPULSE BUYING Listriyani, Listriyani; wahyono, wahyono
Management Analysis Journal Vol 8 No 3 (2019): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v9i3.34265

Abstract

The purpose of this study is to determine the direct and indirect influence of visual merchanding, sales promotion and shopping lifestyle toward impulse buying through positive emotion as an intervening variable. Positive emotion  influence customers to make an impulse buying. The population in  this research is customers of Duta Mode Purwokerto. The  total sample in this research is 115 respondents with incidental sampling technique through a likert scale. Methods of collecting data using questionnaires and documentation. Data analysis using classic assumption test and hypothesis test (t test and path analysis) with SPSS Statistics version 21 programs. Based on the hypothesis test, the results show that visual merchandising has a positive and significant effect on impulse buying, sales promotion has a positive and significant effect on impulse buying, shopping lifestyle does not has a positive and significant effect on impulse buying, and positive emotion has a positive and significant effect on impulse buying. Mediation test shows that positive emotion mediates the effect of visual merchandising, sales promotion, and shopping lifestyle on impulse buying.
The Role of Positive Emotion in Increasing Impulse Buying Listriyani, Listriyani; wahyono, wahyono
Management Analysis Journal Vol 8 No 3 (2019): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v9i3.34265

Abstract

The purpose of this study is to determine the direct and indirect influence of visual merchanding, sales promotion and shopping lifestyle toward impulse buying through positive emotion as an intervening variable. Positive emotion influence customers to make an impulse buying. The population in this research is customers of Duta Mode Purwokerto. The total sample in this research is 115 respondents with incidental sampling technique through a likert scale. Methods of collecting data using questionnaires and documentation. Data analysis using classic assumption test and hypothesis test (t test and path analysis) with SPSS Statistics version 21 programs. Based on the hypothesis test, the results show that visual merchandising has a positive and significant effect on impulse buying, sales promotion has a positive and significant effect on impulse buying, shopping lifestyle does not has a positive and significant effect on impulse buying, and positive emotion has a positive and significant effect on impulse buying. Mediation test shows that positive emotion mediates the effect of visual merchandising, sales promotion, and shopping lifestyle on impulse buying.
The effect of profitability, financial distress, debt default, audit client tenure, audit lag on going concern audit opinion Budiantoro, Harry; Listriyani, Listriyani; Oktavia, Dinda; Ningsih, Hestin Agus Tantri; Primadini, Adinda
Jurnal Akuntansi dan Manajemen Vol. 22 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v22i2.206

Abstract

This study investigates the impact of profitability, financial distress, debt default, audit client tenure, and audit lag on going concern audit opinions. The research focused on 46 manufacturing companies across various industrial sectors listed on the Indonesia Stock Exchange from 2019 to 2023, with 24 companies selected as research samples. A quantitative associative method was employed for the research, using purposive sampling for participant selection. The data analysis involved descriptive statistical analysis, logistic regression analysis, and hypothesis testing through the Wald test (partial t-test) and the determination test. The findings reveal that profitability has a significant adverse effect on going concern audit opinions. In contrast, financial distress and debt default have a significantly positive impact on going-concern audit opinions. However, audit client tenure and audit lag do not considerably affect going concern audit opinions. The managerial implications suggest that company management should pay closer attention to profitability, financial health, and debt management to avoid receiving a going concern audit opinion, which could potentially undermine investor confidence.
Co-Authors Budiantoro, Harry Ningsih, Hestin Agus Tantri Oktavia, Dinda Primadini, Adinda Wahyono Wahyono