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FRAUD DAN MONITORING DALAM PERSPEKTIF TEORI KEAGENAN Princessa Chenkiani; Arihadi Prasetyo
Jurnal Akuntansi Vol 12 No 2 (2023): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i2.1016

Abstract

Financial fraud committed by agents at the company can have an impact on the destruction of the company which is detrimental to the owner, to control fraud in the context of the agency theory approach can be carried out with various mechanisms that can be applied to companies, to avoid intentional or unintentional mistakes. To avoid intentional errors in financial reports or fraud, in this study researchers tried to see the effect of various mechanisms implemented such as the Audit Committee, Institutional Ownership, Managerial Ownership, and Internal Control against fraud. The data analysis technique used is the quantitative method, which includes coefficient similarity tests, descriptive statistics, and logistic regression tests. The number of property and real estate companies as a sample is 38 companies with a research period of 2017-2021. The results of this study indicate that the variables Audit Committee, Institutional Ownership, Managerial Ownership, and Internal Control are not significant in reducing the tendency for fraud to occur.
PENGARUH HARGA DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN PELANGGAN GOOMA TEA BAR MAL KELAPA GADING DI JAKARTA UTARA Rita Eka Setianingsih; Liaw BunFa; Abdulah Rakhman; Ari Hadi Prasetyo
Jurnal Ilmiah Hospitality Vol 11 No 2: Desember
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v11i2.2319

Abstract

Contemporary drinks are very popular with the people of Indonesia, even the whole world. Drinks made from coffee, cheese tea, and boba are very popular with the public so that many companies have sprung up to make beverage businesses. One of the companies participating in the industry is GOOMA. Many companies follow the trend of bubble tea, cheese tea, and coffee, but GOOMA doesn't want to follow the trend. GOOMA wants to bring and educate matcha to people in Indonesia. The theory used in this research is the theory of price, brand image, and purchasing decisions. The object of this research is the customer of GOOMA Tea Bar at Kelapa Gading Mall. Sampling in this study used probability sampling with simple random sampling technique. The method of data collection in this study used a questionnaire. Data analysis techniques in this study are descriptive analysis, classical assumption test, and multiple linear regression analysis. The research data was processed using SPSS 20. The results showed that price had a positive effect on customer purchasing decisions at GOOMA Tea Bar Mal Kelapa Gading and, brand image had a positive effect on customer purchasing decisions at GOOMA Tea Bar Mal Kelapa Gading.