Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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All Journal International Journal of Application on Economics and Business
Andreas Bambang Daryatno
Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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FACTORS AFFECTING STOCK PRICE WITH DIVIDEND POLICY AS MODERATING VARIABLE Jovena Lim; Sufiyati Sufiyati; Andreas Bambang Daryatno
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.78-89

Abstract

The goal of this research was to gather empirical evidence on the effect of Firm size, Return On Equity, Leverage and Net Profit Margin on stock price, using Dividend Policy as moderating variable in consumer non cyclicals companies listed on the Indonesia Stock Exchange between 2020 and 2022. The method which is used to obtain the sample were purposive sampling and the data that met the criteria were 42 data from 18 companies which were processed using Statistical Package for the Social Science (SPSS) vers 26.0. Partially, Return On Equity has a significant and positive effect on stock price, Leverage (DER) and Net Profit Margin have a significant and negative effect on Stock Price, while Firm Size (Ln Asset) has no significant and positive effect on Stock Price. Dividend policy (DPR) unable to moderate the effect of Firm size, Return On Equity, Leverage and Net Profit Margin on Stock Price.
FACTORS INFLUENCING THE USE OF E-FILING MODERATED WITH INFORMATION TECHNOLOGY MASTERY Linda Santiso; Andreas Bambang Daryatno
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.24-38

Abstract

The purpose of this study is to provide empirical evidence whether the influence of perception of use, perception of convenience, and security and confidentiality on the interest of individual taxpayers in using E-filing with mastery of information technology as a moderating variable. The data used in this study is primary data through a questionnaire in the form of google which is distributed to individual taxpayers who have filled out and reported online taxes in Jakarta. Data processing is using SmartPLS 3. The results of the study prove that before moderation, the variables perception of usefulness, convenience, security and confidentiality have a significant influence on the use of e_filling. Moderation is carried out so that the perceptual variables that are useful for, security and confidentiality still provide significant results, while the variables after turning become insignificant, Perceptions of the usefulness, progress, security, and confidentiality of individual taxpayers have no effect on the interest in using E-filing which is moderated by mastery of technology. information, this means that mastery of information technology is not able to moderate perceptions of usefulness, timeliness, security, and confidentiality.
EFFECT OF PROFITABILITY, FIRM SIZE, AND CASH HOLDINGON PRACTICEINCOME SMOOTHING SECTOR CONSUMER NON-CYCLICALS Linda Santioso; Andreas Bambang Daryatno
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.150-164

Abstract

This study aims to determine the effect of Profitability, Firm Size, and Cash Holding on Income Smoothing Practices in the Consumer Non-Cyclical Sector. The nonprobability sampling method chosen in this study is purposive sampling, using a sample of 73 companies listed on the Indonesia Stock Exchange with an observation period of 3 years from 2021-2023. Data processing was carried out using logistic regression analysis through the SPSS application for hypothesis testing. The results revealed that Profitability and firm size have a positive direction but do not significantly influence Income Smoothing, and Cash Holding has a negative effect but does not significantly influence Income Smoothing. This means that management bonus policies, contractual obligations, or pressure from investors may have a stronger influence. In addition, regulatory pressure, ownership structure, or market conditions have a greater influence on income smoothing practices. Investors usually do not use cash holdings as a measure of company performance, there is no reason for managers to consider implementing income smoothing practices.
Co-Authors Jovena Lim Linda Santioso Linda Santiso Sufiyati Sufiyati