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Pengaruh Ukuran Perusahaan, Likuiditas, Leverage Terhadap Cash Efective Tax Rate dengan Risiko Bisnis Sebagai Moderasi pada Perusahaan Terindeks LQ45 di Bursa Efek Indonesia Ridoan, Ahmad; Rokhmawati, Andewi; Rasuli, Muhammad
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i4.1650

Abstract

This research aims to test and analyze the influence of Company Size, Liquidity and Leverage with Business Risk as a moderating variable on the Cash Effective Tax Rate (CETR). This type of research is quantitative research. The population in the study were companies indexed LQ45 on the Indonesia Stock Exchange (BEI) from 2020 to 2022. The sample was selected using a purposive sampling method, where of the 45 companies there were 16 companies that met the criteria as samples. The data source used is secondary data obtained from the website www.idx.co.id. Data analysis used multiple linear regression with the help of the SPSS version 26 program. The results of data analysis show that company size as proxied by the Natural Log of Total Assets influences CETR. Liquidity as proxied by the current ratio and leverage as measured by DER influence CETR. Business Risk as proxied by Degree of Operating Leverage (DOL) can moderate the influence of Company Size on CETR, where Business Risk weakens the influence of Company Size on CETR. Business Risk can moderate the influence of Liquidity on CETR, where the influence of Liquidity becomes smaller after being moderated. Leverage moderated by Business Risk has no effect on CETR, so the influence of Leverage on CETR cannot be moderated by Business Risk.
The impact of brand awareness, green marketing, and consumer behaviour on purchasing decisions: Empirical evidence from Bottled Water consumers in South Jakarta Ridoan, Ahmad; Rochman, Abdul; Maftuchach, Viniyati
Journal of Economics and Business Letters Vol. 5 No. 1 (2025): February 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v5i1.580

Abstract

The bottled water industry in Indonesia is experiencing rapid growth and increasingly fierce competition, in line with the growing public demand for hygienic and practical products. Additionally, consumer awareness of environmental and sustainability issues also influences purchasing preferences. However, there is a limited amount of empirical research that simultaneously examines the influence of brand awareness, green marketing, and consumer behaviour on purchasing decisions, particularly for AMDK products in urban areas. This study aims to analyse the influence of these three variables on purchasing decisions for Aqua products in South Jakarta. This study employs a quantitative approach using a survey method targeting 160 Aqua consumers selected through purposive sampling. Data were collected via questionnaires and analysed using validity and reliability tests, as well as multiple linear regression.The results indicate that brand awareness has the most significant influence on purchasing decisions, followed by green marketing and consumer behaviour. The research model explains 85.8% of the variation in purchasing decisions. The limitations of this study lie in its geographical scope and limited sample size, meaning the results cannot be generalised nationally.The main contribution of this study is to provide new empirical evidence regarding the integration of the three main variables in the context of the Indonesian bottled water industry, as well as offering practical recommendations for companies to strengthen their sustainability-based marketing strategies and brand reinforcement.