Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING

Effect of Profit Management and Earning per Share on Company Value with Company Size as a Moderation Variable Fajri, Ahmad Maulana; Yunita, Irma; Mulyana, Emul
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.3922

Abstract

This study aims to determine the effect of earnings management and earning per share on firm value and to find out whether firm size is able to moderate the relationship between earnings management and earning per share on company value in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The methodology used in this research is quantitative with a causal associative approach with a sample of food and beverage companies listed on the Indonesian Stock Exchange using a sampling technique. Purposive sampling from 84 populations obtained a sample of 15 companies. The analysis used in this study uses test Moderated Regression Analysis (MRA). The results in this study are that earnings management does not have a significant effect on firm value due to earnings management practices by selecting accounting policies by management which are subjective, then the quality of earnings in the financial statements presented will be low and inaccurate and this can lead to high levels of public trust will decrease so that potentially many investors will withdraw their shares that have been invested. Earnings per share significant effect on firm value due to the higher value earning per share then it will affect the amount of net loss given by the company to shareholders. The size of the company is not able to moderate the relationship between earnings management on firm value because the size of the company is getting bigger, the management will minimize fraud in carrying out earnings management practices because outside supervision is increasing strictly towards internal parties, so that internal parties will increase transparency and truth in information. Company size is able to moderate the relationship between earning per share large companies are supported by good resources and it is easy to meet capital needs, including through foreign capital.
The Influence of Live Shopping and Word of Mouth Promotions on Purchasing Decisions which are Moderate by Price on Tiktok Shop Users (Case Study of The Originote Skincare Products in Pandeglang Regency) Relin, Relin; Yunita, Irma; Permatasari, Novelia Kiki
International Conference on Business Management and Accounting Vol 3 No 2 (2025): Proceeding of International Conference on Business Management and Accounting (May
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i2.5101

Abstract

This study aims to analyze the effect of Live Shopping on purchasing decisions with price as a moderating variable, on skincare products the Originote in pandeglang district on purchasing tiktok Shop. Using quantitative methods with an associative approach, this study involved 140 respondents who were taken evenly from 35 sub-districts in Pandeglang Regency, with 4 samples from each sub-district. Data was collected through questionnaires and analyzed using the Partial Least Squares (PLS) method. The results showed that Live Shopping has a positive and significant effect on purchasing decisions, while Word of Mouth promotion has a positive but insignificant effect on purchasing decisions. In addition, price is proven to moderate negatively / weaken and positively / strengthen between Live Shopping and word of mouth promotion on purchasing decisions. these findings provide important information for digital marketing strategies, especially in the context of e-commerce and the use of social media platforms to increase sales.
Co-Authors Abdul Rahman ABDUS SAMAD Ach. Zubairi ACHMAD RIFAI Ade Yuliana, Ade Adibah, Fanny Afandi, Muhammad Dzikry Afifah, Fatma Nur Afini, Dewi Ahmad Homaidi AHMAD LUTFI Akbar, Mohammad Ghiyats Sayyid Alawiyah, Siti Alida, Ravi Anhari Achadi Antonius, Rudy Apriliyani, Femi Azwar Anas Dailami, D. Darul Ilmi Devi, Ulma Dwi Yuniar Ramadhani E. Egriana Handayani Edi Mulyadi Efendi, Ahmad Fadil Dwi Elmira, Via Fahri, Alvin Fajri, Ahmad Maulana Fajriyanto Fajriyanto Fatah, Zaehol Fikrianda, Rifki Fikriyani, Devi Nurul Gunawan, Aan Halilatul Muallafa Harsiti Harsiti, Harsiti Hasani, Nurul Hermanto Hermanto herpratiwi Homaida, Nur Ikmal, Muhammad Jannah, Nadyya Zahratul Junaidi Junaidi Juniansha, Dedi KIKI FIBRIANTO Komalasari, Siti Kusumo, Rangga Lidimilah, Lukman Fakih Lidinillah, Lukman Faqih Lisa Rahmawati Lutfi, Zainul Mahundingan, Rosari Oktaviana Maman Saputra, Maman Marsita, Yuni Muhamad Sofian Hadi Muhammad Fahri, Muhammad Mulyana, Emul Mutia, M. Nabila, Intan Okta Nida Jarmita Nooraeni, Endah Novelia Kiki Permatasari Nur Indahsari, Luluk Nurhasanah, Yeni Nurhuda, Ridha Nurlela Nurlela Nurmi Pande Made Kutanegara Prasetyo, Jarot Dwi Purbawati Naprilia, Tania Putri Rahmi Qori'ah, Arafah Amaliyah Rahayu Wulaning Rahmat Mulyana Dali Ramadhani, Indah Relin, Relin Rini, Nurlita Arinda Risvy, Berliani Ananda Rusdi, Farhannuddin Rusdianah, Iim Safitri, Lulu Saleh, Taufik Saputri, Indah Dwi Sari, Nurlinda Sari, Suci Prihatini Noer mala Sinta, Sinta Masruroh Siregar, Jamaluddin Sobri, Miftahus Subiyantoro, Hari Sudarma Dita Wijayanti Suhairi Suhairi Suhendi, Dadi Sulistianah Sundarta, Muhamad Imam Susilawati, Susilawati Sutihat, Eva Syafrizal, Muhammad Syiarudin, Asep Taufik Hidayat Triwoelandari, Retno Triyadi, Riyan Usman Usman, Andi Usri Verina, Kiki widad, ruqoyyatulwidad Widiya, Ulva yul Hendra Zainarti Zainarti Zubairi, Ach. Zulfah, Maria