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Faktor yang Mempengaruhi Masyarakat Berpindah Provider Brand Kartu Seluler Warseno Warseno; Po Abas Sunarya; Ageng Setiani Rafika
IJAcc Vol 5 No 2 (2024): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v5i2.3259

Abstract

This research aims to analyze the influence of Product Attributes, Variety Seeking Behavior and Promotion simultaneously (together) on Brand Switching Behavior. This study also aims to analyze the influence of Product Attributes, Variety Seeking Behavior and Promotion partially (individually) on Brand Switching Behavior. The object of this research is IM3 Ooredoo Cellular Card and the subject of this research is Yogyakarta’s people who have used another brand of cellular card and switched brands to IM3 Ooredoo Cellular Card. The number of samples in this study were 140 respondents who had been determined by purposive sampling. The tool used is Multiple Linear Regression Analysis (SPSS). Based on multiple linear regression analysis, the results obtained that Product Attributes, Variety Seeking Behavior and Promotion together (simultaneously) have a positive and significant influence on brand switching behavior. Product Attributes, Variety Seeking Behavior and Promotions also have a positive and significant influence on Brand Switching Behavior.
PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FIX ASSETS INTENSITY DAN INVESTMENT OPPORTUNITY TERHADAP NILAI PERUSAHAAN DENGAN REVALUASI ASET SEBAGAI VARIABLE MODERATING Dharmendra Dharmendra; Yunianto Dwi Prasetyo; Warseno Warseno; Susmita Handayani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i2.76

Abstract

The purposes of this research is to analyze the influence of leverage, fix asset intensity, investment opportunity and revaluation of fixed asset in Manufacturing Company Consumer Goods Sector in simultaneous and partial. Methods of analysis using moderated regression analysis. Population used is the Manufacturing Company Consumer Goods Sector 2012-2015. Purposive sampling is the technique that is used as a sampling technique with predetermined criteria the number of observations of 112 sampel. The results of this study is only partially the four variables are found to significantly affect the firm value, they are leverage, size, fix asset intensity and investment opportunity. As for revaluation of fixed assets proved to be not significantly affected. Simultaneously the results showed the fifth variable fit or match the data. Revaluation of fixed assets variable as a significant moderating effect was not proven. The findings of this study was that Revaluation of fixed assets variable as a significant moderating effect was not proven to leverage, size, fix asset intensity and investment opportunity. IAS 16 provides options for companies to apply cost or revaluation model.