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p-Index From 2021 - 2026
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This Author published in this journals
All Journal eCo-Buss eCo-Fin
Eso Hernawan
Buddhi Dharma University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of the Influence of Restaurant Taxes, Advertising Taxes and Regional Lovies on the Original Income of South Eso Hernawan; Artedy Tanto
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.078 KB) | DOI: 10.32877/ef.v1i1.55

Abstract

The aim of this research to obtain empirical evidence about the leverage, profitability and size of firm to tax aggressiveness. Population of this research is the audited financial statements in manufacturing company food and beverage sub-sector and cosmetic sub-sector and household goods listed in Indonesia Stock Exchange in 2014-2017. Determination of the sample was done by using purposive sampling with the number of samples of 11 companies over a period of 4 years of consecutive observations so that the total sample of 44. This research data using SPSS version 21 with descriptive statistical test, classical assumption test, multiple linear regression analysis, hypothesis test The results of the research that has been processed shows that the significant value of leverage that is proxied using DER is 0.275, the significant value of profitability proxyed using ROA is 0.001, and the significant value of firm size proxied using LN is 0,000. And from the results of research show that leverage does not have a significant effect on tax aggressiveness, while profitability and firm size have an effect on the aggressiveness of tax
Perceived Trust as Mediator of Impulsive Buying in Live Streaming Commerce Aditiya Hermawan; Yanti Pusparini; Eso Hernawan
eCo-Buss Vol. 9 No. 1 (2026): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v9i1.4005

Abstract

This study aims to analyze the influence of streamer characteristics, interactions with other viewers, and product presentation on impulsive buying in live streaming commerce, with perceived trust serving as a mediating variable. The study adopts the Stimulus-Organism-Response (S-O-R) framework to explain how external stimuli in digital shopping environments shape consumers’ psychological states and encourage spontaneous purchasing responses. A quantitative approach was employed through a survey of 338 live streaming commerce users in Indonesia who had prior shopping experience through live streaming features. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 and a bootstrapping procedure involving 5,000 subsamples. The findings reveal that streamer characteristics, interactions with other viewers, and product presentation significantly influence perceived trust. These three stimuli also have significant effects on the urge to buy impulsively. In addition, perceived trust is shown to positively influence impulsive buying and mediate the relationship between live streaming commerce stimuli and impulsive buying behavior. These findings affirm that trust is not merely a supporting factor, but a central psychological mechanism that links interactivity, credibility, and information transparency with spontaneous purchasing decisions. Practically, this study suggests that e-commerce practitioners should strengthen streamer credibility, encourage positive social interaction, and provide clear product demonstrations to enhance consumer engagement, reduce uncertainty, and improve the sustainable effectiveness of live streaming commerce strategies.
Co-Authors Aditiya Hermawan Artedy Tanto Yanti Pusparini