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All Journal Al-Mal:Jurnal Akuntansi dan Keuangan Islam Klabat Journal of Management
Miranti, Liana
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Economics, Econometrics & Finance Social Sciences

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Predictors of Purchase Decision: The Combined Effects of Business Sustainability Support and Purchase Intention Miranti, Liana; Cahya, Bayu Tri; Soetjipto, Budi Eko; Diah Saputri, Dilla Ajeng
Klabat Journal of Management Vol. 5 No. 2 (2024): Klabat Journal of Management
Publisher : Faculty of Economics and Business, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kjm.v5i2.1106.114-128

Abstract

This study investigates the effects of business sustainability support (Customer Relationship Management (CRM), Brand Equity, and Corporate Social Responsibility (CSR)) on purchasing decisions, with Purchase Intention serving as a mediating variable, among Tupperware consumers. In the face of intense competition within the plastic-based household goods industry, Tupperware has encountered declining sales, prompting the necessity for innovation and effective marketing strategies. Employing a causal quantitative approach, this study engaged 80 Tupperware consumer respondents and utilized the Structural Equation Model (SEM) for data analysis, employing the Smart PLS 3.0 program. The findings revealed that Brand Equity and CSR exert a positive and significant influence on purchasing decisions, while CRM did not exhibit significance. Furthermore, Purchase Intention was found to mediate the positive impact of CRM, Brand Equity, and CSR on purchasing decisions.
Predictors of Auditor Changes: The Combined Effect of Audit Characteristics and Client Governance Cahya, Bayu Tri; Luddin, Jalal; Asyiqin, Nor'; Miranti, Liana; Hanifah, Umi
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 2 (2024): Desember 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i2.22372

Abstract

This study aims to analyse the effect of audit characteristics and client governance, which include audit tenure, going concern audit opinion, reputation of the Public Accounting Firm, company size, and the existence of an independent audit committee on auditor switching. This research uses a quantitative approach with an associative research type, which is sourced from the annual reports of non-financial companies listed on the Indonesian Sharia Stock Index (ISSI) and publishes its financial statements on the Indonesia Stock Exchange (IDX) for the period 2021 and 2022. The sampling technique used was purposive sampling with certain criteria, so that 46 companies were obtained as samples. The results of the analysis show that the audit tenure variable, the reputation of the Public Accounting Firm, company size, and the existence of an independent audit committee have a significant influence on auditor turnover. In contrast, going concern audit opinion does not show a significant effect on auditor turnover. The limitation of this study lies in the focus on non-financial companies listed on the ISSI, so the results may not be generalisable to other sectors. In addition, this study only considers certain variables and does not include external factors that may also affect the decision to change auditors. Future research is recommended to explore other variables that may affect auditor switching and expand the scope of research to different industry sectors to gain a more comprehensive understanding of this phenomenon.
Co-Authors Asyiqin, Nor' Bayu Tri Cahya Budi Eko Soetjipto Diah Saputri, Dilla Ajeng Luddin, Jalal Umi Hanifah