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All Journal Jurnal Bisnis dan Kewirausahaan E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Lu'lu' Nafiati
Universitas Ahmad Dahlan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Niat Menggunakan E-Commerce Dengan Technology Acceptance Model (TAM) Pada UMKM Della Tajudin La Jahalia; Lu'lu' Nafiati
Jurnal Bisnis dan Kewirausahaan Vol 17 No 1 (2021): JBK-Jurnal Bisnis dan Kewirausahaan
Publisher : P3M Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jbk.v17i1.2327

Abstract

Usaha Mikro Kecil, dan menengah (UMKM) merupakan kegiatan usaha yang berkontribusi dalam perekonomian nasional. Kemajuan teknologi informasi sangat memudahkan masyarakat dalam melakukan berbagai macam aktivitas salah satunya adalah kegiatan bisnis. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi manfaat, persepsi kemudahan penggunaan, tekanan sosial, dan sikap penggunaan terhadap niat menggunakan e-commerce berdasarkan pendekatan Technology Acceptance Model (TAM). Data penelitian ini diperoleh dengan menggunakan metode survei. Sebanyak 100 UMKM di Daerah Istimewa Yogyakarta menjadi sampel dalam penelitian ini. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Analisis data dilakukan dengan menggunakan metode SEM-PLS. Hasil penelitian ini menunjukkan bahwa persepsi manfaat berpengaruh positif terhadap sikap penggunaan dan niat menggunakan, persepsi kemudahan penggunaan berpengaruh positif terhadap sikap penggunaan, tekanan sosial berpengaruh positif terhadap niat menggunakan, serta sikap penggunaan berpengaruh positif terhadap niat menggunakan.
THE EFFECT OF DIVIDEND POLICY AND LEVERAGE ON FIRM VALUE: THE MODERATING ROLE OF AUDIT QUALITY Ayudya Arifatur Niza; Lu'lu' Nafiati
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.10.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i10.p12

Abstract

This study analyzes the effects of dividend policy and leverage on firm value, with audit quality as a moderating variable. The sample includes manufacturing firms listed on the Indonesia Stock Exchange from 2015 to 2024. Using a quantitative panel data approach and the random effects model on 67 firm-year observations, the study employs multiple regression and moderation analyses to examine direct and interaction effects. Results show that both dividend policy and leverage positively and significantly affect firm value, highlighting the importance of financial signaling and optimal capital structure in emerging markets. Importantly, audit quality, proxied by Big Four auditor engagement, strengthens the positive link between dividend policy and firm value. This underscores the role of high-quality audits in enhancing financial signal credibility and reducing information asymmetry. However, audit quality does not significantly moderate the leverage–firm value relationship, indicating complexities in managing debt risk. This research advances prior literature by combining financial policies and audit quality in one framework within an underexplored emerging market. The findings offer practical guidance for managers and regulators to leverage audit quality as a strategic means to increase investor confidence and firm valuation in developing economies.  
Co-Authors Ayudya Arifatur Niza Della Tajudin La Jahalia