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Journal : EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

THE FACTOR ANALYSIS THAT INFLUENCE THE STUDENT PURCHASE INTENTION IN SHOPEE E-COMMERCE Nursyirwan, Vivi Iswanti; Ardaninggar, Sasmita Sari
EAJ (Economic and Accounting Journal) Vol. 3 No. 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p118-129

Abstract

The purpose of this research was to analyze the effect of Promotion, Website Quality and Trust on Purchase Intention in Shopee's e-commerce. The study employed purposive sampling with certain criteria and iteration formulas so that the number of samples obtained was 100 samples of Shopee e-commerce users from undergraduate students of The Economic Faculty of Pamulang University as respondents. By using Structural Equation Modeling with Partial Least Square Approach, the results indicated: (1) the promotion had positive and significant on  purchase intention; (2) promotion had positive and significant on consumer’s trust; (3) The results showed that between variables there was no significant influence between consumer’s trust and purchase intention; (4 and 5) Website quality had a positive and significant influence on both purchase intention and consumer’s trust. However, (6 and 7) Both the promotion and website quality had no significant influence to purchase intention with consumer’s trust as intervening.
The Effect of Credit Risk And Efficiency on Bank Performance in Indonesian Banking: With Liquidity as A Mediation Variable Nursyirwan, Vivi Iswanti; Dewi, Melina Sari
EAJ (Economic and Accounting Journal) Vol. 4 No. 2 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i2.y2021.p126-140

Abstract

Bank performance is important in the stability of a country. If a bank's financial performance is poor, it will have an impact on channeling funds to who need funds and will hinder the economy of a country. Therefore, this research was conducted to examine the factors that influence bank performance. This research has developed novelty that is of from research before with the use of an intermediary variable is Liquidity. This research uses secondary data in the form quarter time series from 2013 to 2019. The population and samples in this study are 41 conventional banks. The sampling technique used is exhaustive sampling method. The data analysis technique used is Path Analysis and Sobel Test to measure Intervening variables. The results of research on substructure I that partially Credit Risk and Efficiency have a negative and significant effect on Bank Performance, while the level of Liquidity has no effect on Bank Performance. In substructure II, Credit Risk and Efficiency do not affect the Liquidity Level. For the path analyze results in this research using the single test, it is found that the liquidity level does not interfere in the effect of credit and efficiency on bank performance.
The Effect of Earnings Management, Financial Performance and Thin Capitalization on Tax Aggressivity Setianingsih, Ari; Nursyirwan, Vivi Iswanti
EAJ (Economic and Accounting Journal) Vol. 5 No. 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p227-232

Abstract

This study aims to discover and test the effects of earning management, financial performance (profitability), and thin capitalization on tax aggressiveness. This research employs an associative quantitative approach with secondary data. This study's population consists of all 8 companies listed on the Indonesia Stock Exchange (IDX) in the category of manufacturing companies in the food and beverage sector from 2017 to 2021. Purposive sampling was used in this study, multiple linear regression methods were used for data analysis, and the data was processed using Eviews version 9. According to the findings of this study, earnings management has an impact on tax aggressiveness, financial performance has no impact on tax aggressiveness, and thin capitalization has no impact on tax aggressiveness. Earning management, financial performance, and thin capitalization simultaneously impact tax aggressiveness.
The Effect of Financial Performance and Exchange Rate on Stock Return Hidayat, Muhammad Rasyid; Nursyirwan, Vivi Iswanti
EAJ (Economic and Accounting Journal) Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p32-38

Abstract

This study aims to determine how the current ratio and the exchange rate can affect stock returns. This study uses an associative quantitative approach. The population in this study are companies listed on the Indonesia Stock Exchange in the category of manufacturing companies in the consumer goods industry sector, food and beverage sub-sector taken from 2016-2020 as many as 32 companies. The sampling technique in this research is purposive sampling. The results of this study state that the current ratio does not affect stock returns, but the exchange rate affects stock returns.